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Titles on IAS 41 are not very common in the literature and in this sense there is a limited understanding of the standard and the agri-business, especially when connected with accounting and sustainability. Far too many scholars when taking into consideration natural capital, place too much emphasis on abiotic products (wind, solar, etc) which have a different economic behaviour than the biotic ones (biological assets). The topic of IAS 41 is important, as agriculture is one of the strategic sectors for human living and it needs to be accounted for in careful manner. Our article connects accounting with agriculture, sustainability and non-financial reporting for an integrated perspective. There are certain intrinsic challenges that IAS 41 presents, especially when dealing with FVA, but there are also greater needs for materiality in the sustainable agricultural development in the EU legislation. Authors think that there is place for improvement whiten the standards and the future of EU farming should not leave accounting behind, making a call for a more integrated approach and understanding.

Brexit for Ireland extend well beyond the agriculture and agri-business sectors and are surveyed in ESRI (2015) and Copenhagen Economics (2018) . Reflecting the high degree of uncertainty as to the future trading regime, these and the numerous studies conducted at the broader European level work through a range of scenarios based on differing combinations of tariff and non-tariff barriers. The present paper adopts, purely as a thought experiment, the most extreme of scenarios, which brings the issues of particular interest to us most clearly to the fore. This


Financial Fragility and Macroeconomic shocks make poultry agribusiness vulnerable to risk (unsteady profit). This tends to dampen investment drive and inhabits aggregate growth in the poultry sub-sector in Nigeria. To address this problem, time series data of 6 years (2004-2009) were collected from 200 randomly selected poultry farms. Multiple regression and t-test were used to analyse the collected data. T-test of return on investment shows that poultry agribusiness has low financial fragility and could be resilient enough to withstand macro-economic shocks. Co-integration results indicate that poultry agribusiness risks moves together with inflation rate, interest rates and real exchange rate. According to the results of vector autoregressive (VAR) test, it is shown that poultry agri-business risk is sensitive to macroeconomic shocks. But with sound financial structure, poultry agribusiness will be able to withstand financial fragility. The impacts-response analysis shows that increase in macroeconomic distortions leads to increase in poultry agribusiness risk in Nigeria. The results of study provided information on how macro economic shocks and fragile financial structure can trigger risk in poultry agribusiness sector. This information is very crucial to effective policy making and economic planning that will bring development to the poultry sector and the Nigerian economy. Factor analysis confirmed that inflation rate (0.0039) and interest rates (0.1218) are the significant distortion factors (P < 0.01) that exert more impact on poultry agribusiness risk. Regulated interest and inflation rates would stabilize earnings and lead to growth in poultry agribusiness in Nigeria.


Subject and purpose of work: Human capital is one of the key drivers of rural economic development. The purpose of this paper was to study the main assets of human capital in rural areas and to evaluate this human capital; to identify development trends and devise the recommendations for increasing the impact of human capital in Ukraine’s rural areas on individual incomes and economic growth.

Materials and methods: The research focuses on evaluating the key assets of human capital in the rural areas of Ukraine – educations, health, qualifications, age and the integral evaluation of rural human capital. The data was gathered by random surveys of household living conditions conducted by the State Statistics Committee of Ukraine. Annual surveys cover 10,500 households.

Results: Results demonstrate that there were positive dynamics under the education component, while the health component was constantly in decline. The quantitative scoring of assets allowed preparing an integrated evaluation of human capital in rural areas of Ukraine and observing the dynamics of change in years. This indicator had declined before 2008. A decrease in the level of rural human capital in Ukraine started with the activation of large-scale agri-business in the late 1990s. Since 2009, human capital in rural areas has been increasing. The dynamics of human capital development in the rural areas of post- Euromaidan Ukraine demonstrate the specific nature of its capitalisation. Profit per human capital in rural areas depends not on its rate but on the human capital (holder) employment profile.

Conclusions: Received evaluations could be used for separation of priority state policy actions for balanced development, quantitative renovation and accumulation of human capital in rural areas.

. Proceedings of the Joint Meeting of the Ontario Agri Business Association and the Ontario Association of Bovine Practitioners, April 2003 (pp. 23-49). Guelph, Ontario.

and Engineering, WCSE 2017 (pp. 1235–1239). Beijing: China Agricultural University. [57] Stafford, J. V. (2000). Implementing Precision Agriculture in the 21st Century. Journal of Agricultural. Engineering Research 76(3), 267–275. DOI: 10.1006/jaer.2000.0577. [58] Steiner, B. E. (2017). A phenomenon-driven approach to the study of value creation and organizational design issues in agri-business value chains. Economia Agro-Alimentare 1, 89–118. DOI: 10.3280/ECAG2017-001005. [59] Stratigea, A. (2009). Participatory planning and sustainable local development