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Agricultural Accounting addresses every aspect of the accounting that one might encounter in a farm, ranch, or related business. Topics covered include the accounting for crops and livestock, non-current farm assets, hedges and derivatives, and cooperatives. The intent is to not only explain accounting concepts, but also to provide examples and show how an accounting system can be constructed and operated.
Most students of contemporary China are familiar with the Joint Economic Committee studies on China, which have appeared periodically since 1967. This is the most recent study in the series (released in April, 1991). This volume follows the format of the previous studies, offering a broad sweep of its subject matter. The 50 chapters - contributed by Chinese scholars in government, universities and private research centres - are divided into five major parts. Each section begins with an overview which summarises and comments on the main points in each of the chapters. The volume offers a detailed examination of China's economy, and the political and social factors currently facing the leadership in Beijing.
The International Agricultural Trade Research Consortium (lA TRC) is a group of economists from around the world who are interested in fostering research and providing a forum for the exchange of ideas relating to international trade of agricultural commodities. Each summer the lA TRC sponsors a symposium on a topic relating to trade and trade policy from which proceedings are published. For a list of past symposia and related publications, contact Laura Bipes, IA TRC Administrative Assistant, Department of Agricultural and Applied Economics, University of Minnesota, St. Paul, MN 55108, United States of America.
Winner, 1999 Edward A. Hewett Book Prize from AAASS A comprehensive, original, and innovative analysis of the social, economic, and political factors affecting contemporary Russian reform, the book is organized around the central question of the role of the state and its effect on the course of Russian agrarian reform. In the wake of the collapse of the USSR, contemporary conventional wisdom holds the the Russian state is "weak." Stephen Wegren feels that the traditional approach to the weak/strong state suffers from measurement and circular logic problems, believing that the Russian state, thought weaker than in its Soviet past, is still relatively stronger than other actors. The state's strength allows it to intervene in the rural sector in ways that other power contender cannot.Specifically, as a measure of state intervention, Wegren analyzes how the state has influenced urban-rural relations, rural-rural relations, and the nonstate (private) agricultural sector. Several dilemmas arose that have complicated successful agrarian reform as a result of the nature of state interventions, how reform policies were defined, and the incentives rhar arose from state-sponsored policies. During contemporary Russian agrarian reform, urban-rural differences have widened, marked by a deterioration in rural standards of living and increased alienation of rural political groups from urban alliances. At the same time, within the rural sector, reform failed to reverse rural egalitarianism. In addition, the nature of state interventions has undermined attempts to create a vibrant, productive private rural sector based on private farming.Wegren's research is based upon extensive field work, interviews, archival documents, and published and unpublished source material conducted over a six-year period, and he demonstrates the link between agrarian reform and the success of overall reform in Russia. This learned and often controversial volume will interest political scientists, policy makers, and scholars and students of contemporary Russia.