TAXATION OF AGRICULTURAL ACTIVITY IN POLAND: THE CURRENT STATE AND FUTURE PROSPECTS
This study is a response to an ongoing debate on changes in the taxation of agricultural income. The current taxes applicable to farms in Poland do not concern income per se – they are property taxes which include: agricultural tax on land, forestry tax ...
Marian Podstawka, Łukasz Podstawka
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Protection of Biosphere Resources in Plant Production
The article analyzes the impact of plant production on the protection of biosphere resources. Agriculture significantly affects the quality of resources and natural environment assets and shapes their character.
Małgorzata E. Szymańska
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POSSESSION OF AGRICULTURAL LAND (AGRICULTURAL HOLDING) AS A PARAMETER OF AGRICULTURAL ACTIVITY [PDF]
The purpose of the article is to show that the concept of agricultural activity, like the concept of an agricultural producer conducting it, can be characterized by reference to the possession of agricultural land (agricultural holding) in the meaning of civil law.
openaire +3 more sources
Management and Reduction Techniques Strategies of Ammonia Emission in Agricultural Sectors in China
Agricultural ammonia (NH3) emissions (including farmland, livestock and poultry) are China’s main sources of NH3 emissions. China’s government has proposed a national strategic goal to reduce NH3 emissions.
Jing Li, Weibin Zeng, Xiaoming Wan
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IAS 41 Agriculture: Fair Value Accounting [PDF]
Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an extensive standard ...
Viorel Lefter, Aureliana Geta Roman
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Importance Of Rural Women As Part Of The Population In Turkey
Turkey has a total land potential of 78 million ha with a population about 74 million. About one third of the land is arable, and 26% of the population has lived in rural areas.
Oğuz Cennet
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Agricultural Bargaining: Process--Problems--Potentials: Proceedings of the 25th National Bargaining Conference Held at the Diplomat Hotel, Hollywood Beach, Florida, January 15-16, 1981 [PDF]
Excerpt from the Preface: These proceedings have been published by Agricultural Cooperative Service, U.S. Department of Agriculture, as a part of its activity of arranging and conducting the 25th National Bargaining Conference at the request of ...
Agricultural Cooperative Service
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What does the implementation of IFRS for SMEs bring for agricultural enterprises?
Agricultural activity is largely different from other activities that the entities perform in order to achieve profit. Unlike other business entities, agricultural produce is significantly dependent on natural climatic conditions, and therefore a ...
Hana Bohušová, Patrik Svoboda
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Generally, the period (i.e., October and November) was seriously affected by frequent atmospheric pollution under concentrative seasonal crop residue burning and coal burning in Jilin Province, Northeast China.
Weiwei Chen +5 more
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Agricultural activities impacts on water resources of Masouleh river basin with WEAP model [PDF]
The Masouleh river basin is in south of Iran. Different water user such as urban, rural, agriculture and industry are presented in the catchment. Municipal, rural, agricultural, industry and environmental need are going exacerbate future water resources ...
Rahil Rahimi +2 more
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