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Latvia reduced Value Added Tax (VAT) rate for some fresh fruits and vegetables in 2018. The reduced VAT rate is set at 5%, while the standard VAT rate in the country is 21%. The rate was reduced for a 3-year period, during which it is intended to assess the impacts of the policy and to decide whether to keep the reduced VAT rate after the period ends. This research aims to evaluate whether VAT ...

SUBJECT: vat; fruits and vegetables; reduction; pass-through

POSTED TO: Agraarteadus [2228-4893]

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The levels of selected heavy metal in the water and fillets of Tilapia zillii Gervais, Sarotherodon galilaeus Trewavas and Oreochromis niloticus Lineaus in Osinmo Reservoir were assessed and compared with established regulatory limits of WHO and FEPA with a view to providing information on the water and the fish fillet heavy metal load as well as the fillet bio-accumulative potential as a like ...

SUBJECT: safety; health; heavy metal; fillet; consumption

POSTED TO: Agraarteadus [2228-4893]

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The aim of this paper is to present the microorganisms and their activities and soil bulk density. It is a fact that both have a great impact on soil fertility and its health status. Among the microorganisms in soil, the bacteria and fungi are the most important ones for potato cultivation; the bacteria living on the plant roots serve to uphold the nutrient intake of plants. Our previous resea ...

SUBJECT: potato growing; bacteria; soil bulk density; fusarium; phytosanitary conditions

POSTED TO: Agraarteadus [2228-4893]

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The disease of apple scab caused by the pathogen of Venturia inaequalis is a nonstop issue to the apple cultivators. The infection requires prompt and persistent treatment so as to control the infection. Today there are a few integrated pest management products (IPM) and programs for the treatment of apple scab with various application time. The aim of this study was to identify the optimal ap ...

SUBJECT: treatment; infection; apple leaves scab; disease; index

POSTED TO: Agraarteadus [2228-4893]

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In 2013–2014 field trials were organised in Estonian Crop Research Institute to comply with the applied project of the Estonian Ministry of Agriculture. In the establishment of a red clover seed production field 2 cover crops (barley and spring wheat) were investigated on 4 treatments and 4 seed rates (2, 4, 6 and 8 kg ha-1). Based on the field trials it can be concluded that both two-row barl ...

SUBJECT: nitrogen and seeding rate; cover crop; economical calculation; seed yield; early and late tetraploid red clover

POSTED TO: Agraarteadus [2228-4893]

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Arbuscular mycorrhizal fungi (AMF) are obligate symbionts forming mutualistic relationships with most land-plants. In AM symbiosis, the plant supplies the fungal partner with products of photosynthesis and in return recieves various mineral nutrients from the soil. Because of complex interactions with both soil and plants, disturbance can dramatically decrease AMF activity in soils and in thes ...

SUBJECT: agriculture; plant growth; arbuscular mycorrhizal fungi; ecological restoration; inoculation

POSTED TO: Agraarteadus [2228-4893]

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Quality of butter depends on many factors such as quality of raw material, production method, ingredients used, type of packaging. Chemical changes taking place during storage of final product are also important. Extent of oxidation and the amount of free fatty acids in Estonian butter have not been investigated recently in experimental studies and have been evaluated at national level only wi ...

SUBJECT: peroxide value; sweet cream butter; salted butter; free fatty acids; sensory analysis

POSTED TO: Agraarteadus [2228-4893]

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Organic agriculture is a production system which relies on ecological processes. In the organic farming systems, it is important to improve soil fertility and to protect soil physical condition for its healthy functioning. The benefit from organically cultivated crops is strongly related to the maintenance of soil fertility based to a great extent on the soil organic matter content. Farmyard m ...

SUBJECT: cattle farmyard manure; crop yields; plant nutrients; soil bacteria; organic carbon

POSTED TO: Agraarteadus [2228-4893]

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In the introductory part a short retrospect to the soil survey proceeded in Estonia since fifties of previous century is given. As a result of this survey the large scale (1:10,000) digitized soil map for the whole Estonian territory with soil contours (soil mapping units) related soil species databases was compiled. For valuable legacy data of this survey, which was conducted by the state fin ...

SUBJECT: soil species and variety; humus cover type; soil mapping unit; soil monitoring; transect method

POSTED TO: Agraarteadus [2228-4893]

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In the years 2013–2014, the Estonian Crop Research Institute conducted a field trial in order to investigate the effect of seed treatment with seaweed based biostimulants and fungicide on spring wheat (Triticum aestivum L.). Seed treatments of the varieties 'Specifik' and 'Uffo' were used with (fludioxonil + cyproconazole) and without fungicide (biostimulants Raykat Start, Fertigrain Start) an ...

SUBJECT: plant growth; spring wheat; fungicide; biostimulant; seed treatment

POSTED TO: Agraarteadus [2228-4893]

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