Business activity of an enterprise is almost inconceivable without planning. Therefore today there are many discussions about the importance of activity planning of the enterprise and forecasting of the resources, necessary to reach the set tasks. For this reason the scientists and practicians offer to implement the budgeting system in the enterprises. This paper introduces the new budgeting model - Activity-Based Budgeting (ABB) model. It also contains the survey of advantages of this model and its applicability in theoretical aspect. The key objective of this paper is to present Activity-Based Budgeting (ABB) as an important means of planning and coordination of activity of the agricultural enterprise (or any other type of an enterprise). After performance of analysis of the main principles of Activity-Based Budgeting (ABB) model the reasoned conclusions can be drawn that application of this model in the agricultural enterprises could be the alternative means against the variable and changing economical and business conditions. It should be emphasized that contrarily to the traditional budgeting models; ABB can help to establish the connections between the incurred costs and the company processes. The paper contains ABB analysis based upon the scientific studies and the fragments of practical application of the model.

Eight-year (2000-2007) field studies on the effectiveness of controlled drainage in loam sandy soil were carried out in the Lowland of Middle Lithuania. The plot, which has existing subsurface water removal systems operated as conventional drainage was readjusted for the water table management. Two separate systems - 4.9 hectares free drainage (FD) and 5.4 hectares controlled drainage (CD) were arranged. A water level control structure with a riser column and hand operated rigid flap door was installed in the outlet of drainage collector in the manhole at the junction of two collectors. The water table level was allowed to rise to the maximum of 68 cm above the drains. Measurements to record the water table depth, drain outflow quantity and quality were performed. It was determined that in the CD system the annual drainage outflow lasted shorter by 40-62%, at the same time it was reduced by 25% and nitrate leaching - by 20-28% lower in comparison with the drainage operating in an ordinary regime. These indicators varied depending on weather conditions. The water table control in single-acting drainage systems is feasible and has a positive hydrological and environmental impact.

The article analyses the seasonal nitrogen variation in drainage water, when the plants in the field crop rotation are fertilized with slurry during different seasons. The investigations were carried out in 2001-2003 in Juodkiškis experimental site of the Lithuanian Water Management Institute. The investigations established that the largest amounts of nitrogen are leached out in spring and in winter. In the autumn fertilized variant 38.8% more of this element was leached out in winter and spring compared with the variant fertilized in spring. During autumn nitrogen leaching was also 21% higher from the variant fertilized in autumn. It was established that the fertilization rate and dissolved inorganic nitrogen (DIN) supply in soil have influence on the concentrations of this element. During the cold season nitrogen concentrations in drainage water, when plants had been fertilized with slurry in spring, were more affected by the supply of dissolved inorganic nitrogen in soil more compared with the rate of fertilization; and if fertilization had been performed in autumn - the concentrations were more affected by the fertilization rate. In warm season both the fertilization rate and the supply of dissolved inorganic nitrogen in soil had similar influence on the concentrations of nitrogen in the drainage water in both treatments. Meteorological conditions affect nitrogen leaching a lot. During the cold season a greater amount of nitrogen is leached out when the air temperature is higher and during the warm season - when more precipitation falls.

The main objective of this study is to demonstrate the use of artificial neural network (AN) modelling tool to predict the risk of phosphorus (P) loss from the fields to nearest water body. The attention is drawn to AN as an alternative approach to the P index calculation for prediction of the P losses. The specific tasks of this study were to determine risk classes of P loss by linking together source and transport factors that accelerate P losses and to evaluate AN model performance for predicting risk classes via nutrient transport. AN was trained with a Levenberg-Marquardt algorithm, and Scaled Conjugate Gradient algorithm was used to estimate the possible risk of P losses from agricultural land. Two small agricultural watersheds in Auce and Bauska were chosen to determine field parameters, and expert's evaluation was used for description of the risk classes' of P loss. Finally these values were used as inputs for the neural network model. The model was trained and validated by assessing its predictive performance on a testing set of data excluded from the training set. The research results highlight the capabilities of AN to predict risk for a particular field and suggest that future research on application of other algorithms is required.

This article gives a review of modern networking technologies and standards used in the development of distributed control systems. Study of related scientific and professional literature has been performed, and basing on it a multi-level model of digital network structure in the field of small-scale autonomous combined power systems has been proposed. Necessity of integration of autonomous powering into SmartHouse systems and related distributed computing and networking issues are reflected as well. As there is a wide variety of industrial networking standards used, this review covers and groups more frequently used protocols and stacks from the view of OSI (Open Systems Interconnection) reference model and layers of industrial automation. The aim of this article is to give a reference-point in the development of distributed control systems in the field of small-scale autonomous power supply and integration of them in SmartHouse systems.

In order to describe the ways of handling, processing and marketing of milk in urban and peri-urban production systems of the North western Ethiopian highlands, 256 and 54 dairy farms were selected for survey and monitoring data collection, respectively. Due to poor market access and high transaction costs and the perishable nature of raw milk, the amount of sold milk (products) and prices were significantly lower for peri-urban producers. Prices were also low during fasting periods and during the wet season; when milk production was reactively high. Traditional ways of milk processing at household level include practices which may contain risks for product quality affecting consumers’ health. Providing basic handling and health education for producers therefore is likely to result in improved milk (product) quality on the markets. Direct delivery to the nearby consumers was the largest primary milk outlet for producers of both systems, while retailers and milk cooperatives were the second most common outlets for the urban and the peri-urban system, respectively. Therefore, to enhance dairy production and marketing, milk co-operatives that could be able to market larger volumes and sufficiently reduce transaction costs should be supported by governmental and non-governmental organisations through providing technical and infrastructural support.

The objective of this study was to estimate the benefits received by producers who adopted improved forages as part of a project[1] carried out in Guatemala, Honduras, Nicaragua, and Costa Rica in terms of increased productivity, stocking rate, and income due to the additional sale of milk and beef in retribution for family labor. Data were obtained from a survey carried out in 2007 that included nine producers in Guatemala, 16 in Honduras, 16 in Nicaragua, and 15 in Costa Rica who had adopted different grass and legume options during the period 2003-2007. The area planted to improved pastures increased in all countries, ranging from 12% in Guatemala to 105% in Nicaragua. Except for Guatemala (where the animal inventory decreased almost 11% due to Hurricane Stan), all countries expanded their herds (between 34% and 41%) in practically all animal categories, not only adult cows. On-farm milk production during the dry season increased 9% in Guatemala, 47% in Honduras and Nicaragua, and 71% in Costa Rica. Milk production during the rainy season remained practically invariable in Guatemala, but increased 48% in Honduras, 19% in Nicaragua, and 53% in Costa Rica. On the other hand, these increases in milk production were also favored by the rise in milk prices in all countries, ranging from 7% in Nicaragua to 36% in Costa Rica during the dry season and from 4% in Nicaragua to 36% in Costa Rica during the rainy season. Beef production accordingly increased 15% in Nicaragua, 46% in Honduras, and 74% in Costa Rica. similar to the trend observed in milk production, beef production did not increase in Guatemala because producers had to sell animals to recover from the losses caused by Hurricane Stan. Likewise, at the end of the project, producers in all countries received higher prices as compared with those obtained at the beginning of the project. The price of beef paid to the producer increased 9% in Guatemala, 4% in Honduras, 5% in Nicaragua, and 11% in Costa Rica. Because of these significant increases in annual milk and meat production, major increases were also observed in the annual net income of farms, reaching 32% in Guatemala, 288% in Honduras, 177% in Nicaragua, and 238% in Costa Rica. These extraordinary increases in net income can be attributed to three factors: (1) the higher milk price in 2007 as compared with that of 2003; (2) higher production due to the better diet; and (3) increased production due to the higher stocking rate allowed because of the adoption of and increase in area sown to improved forages. The increase in the net income of these producers has triggered an increase in the economic returns to family labor, as compared with the commercial value of a day’s wages. Therefore, the returns to family labor in Guatemala went from 3.1 times the value of the minimum wage in 2003 to 6.0 times that value in 2007, representing a 97% increase. In Honduras, the returns to family labor went from 2.9 times the minimum wage in 2003 to 9.8 times that value in 2007, representing a 238% increase. Similarly, in Nicaragua these returns represented a 104% increase and in Costa Rica a 200% increase.

Sub-Saharan African goats with an estimated population of 180 millions are major asset for farmer communities in a range of agro-ecological zones. This study was undertaken to determine the genetic diversity in and differentiation of relationships among 18 populations of goats from Uganda (4), Tanzania (5), Kenya (2), Mozambique (2), Nigeria (3), Mali (1) and Guinea Bissau (1). Heterozygosity, estimates of FST, genetic diversity and distances were performed using data from 11 microsatellite DNA loci. Expected heterozygosity ranged from 0.450 in Guinea Bissau population to 0.541 in Mbeya population (Tanzania), while the observed heterozygosity ranged from 0.441 in Pafuri population (Mozambique) to 0.560 in Sebei population (Uganda). Mean number of alleles (MNA) per population ranged from 3.82 to 5.91. Gene differentiation (FST) among populations was low (5.3%), a result confirmed by genetic distances (DA). Our results reveal that genetic relationships between populations reflect their geographical proximity rather than morphological classification.

The objective of this study was to determine factors associated with occurrence of trypanosomosis in the first generation (F1) crossbreds between trypanotolerant Orma Boran and trypanosusceptible Teso zebu cattle in a trypanosomosis endemic area in Teso District, western Kenya. The offspring were screened for trypanosomosis and other haemoparasites using parasitological methods. Packed cell volume (PCV), body weights and tsetse density (FTD) were also determined. Factors considered in the analysis included sex, age, body weight and season of the year. Generalized linear mixed models (GLMM) were used for multivariable analysis to account for clustering of observations at the animal level and estimate outcome variance parameters. The overall trypanosomosis prevalence was 2.3% (n=477) probably corresponding to low FTD in the area (<1fly/trap/day). The risk of trypanosomosis infection was higher in dry than wet season (OR = 5.4) and in older than younger offspring (OR = 1.1). The variance parameters obtained indicated that variation of trypanosomosis prevalence lay only at the animal level. Intercurrent haemoparasites detected included Anaplasma marginale, Theileria and Babesia species. Overall, the results suggested that when the tsetse density is very low, control of trypanosomosis in the Orma-Teso zebu offspring in western Kenya require targeting of individual affected animals in the dry seasons.

The Ankole pastoral production system in South Western Uganda is based on grazing without supplementary feeding. A stochastic simulation model was developed to determine the dynamics of pastures grazed by Ankole cattle and their Holstein Friesian crosses and the carrying capacity (CC) of the livestock grazing system. The model used the concept of rain use efficiency which relates pasture production to rainfall. A cross sectional study was carried out on 16 selected farms and data on number of animals, sex, age group and size of available grazing land was collected. The similarity between the results of the simulation rainfall runs and field data are considered to be satisfactory. The overall annual forage production is 3905 ± 72kg/ha. The lowest CC (5.65 ± 0.75) occurs in long dry season (June to August) while the highest CC (1.41 ± 0.06 ha/TLU) occurs in short rain season (September to November). Annual carrying capacity ranges between 1.88 and 2.08 ha/TLU with an overall mean of 1.95 ± 0.04 ha/TLU. Sixty three (63%) percent of the surveyed farms have stocking rates that are higher than the CC throughout the year while the rest are overstocked in the dry seasons of the year. The results indicate that CC is dynamic and its variability is more pronounced within the year than between years. In response to seasonal CC, the major point of intervention in regard to reduction of actual stocking rates could be done in May shortly before the start of the long dry season. For Ankole pastoral system to be sustainable, the stocking rate should not go below 1.41 ha/TLU.