Farmers’ values for land, trees and biodiversity underlie agricultural sustainability

Selection bias and land development in the monocentric city model

For creation of agronomical value formulation of agronomical value of the agricultural land, selection of diagnostic criteria, carrying out the dot analysis of influence of factors, connection of the allocated components in process model are assumed. The presented interpretation of agronomical value of the agricultural land expands a concept about value, close objective and evidence-based gives it sense. Factors of formation of agronomical value of the agricultural land are divided into natural resources, the prevailing types of soils, physical characteristics, location, crops, commercialization, use of the land plots, on each group are chosen the corresponding diagnostic criteria. Areas of the Saratov region are distributed on the level of fertility and value of soils for production of crop products. The gradation on types of soils and the maintenance of a humus is carried out to them on category them: the best, good, satisfactory, unsatisfactory, critical areas. The dot analysis showed potential increase in agronomical value of the agricultural land at cultivation of cultures on different types of soils taking into account agroclimatic conditions, location of the area. The greatest productivity of a winter wheat is observed on chernozems ordinary in Romanovsky district – 37.6 c/hect- are. Availability of such data will be useful for consumers for perception of the offer of the land plots by them. The designed model shows that the agronomical value of the agricultural land is formed in the course of simple and expanded reproduction of fertility of soils, biological, agro-physical, agrochemical indicators of level of soil fertility and degree of an cultivation of the soil, monitoring of a condition of the soil, additional investments of work and means and finally provides increase in productivity of crops.

Forests in mountainous watersheds sustain water flows, providing a valuable lifeline in times of no rain. The clearance and destruction of forests, for plantations and modern chena cultivation, degrades watersheds, resulting in the loss of these ecosystem services, impoverishing people and diminishing watershed sustainability. The Neo Synthesis Research Centre (NSRC) has been involved in rehabilitating Sri Lankan watersheds for over 30 years, which has included implementing forest gardens (FGs) in Maragalakanda. The article describes the rehabilitation of one farmer's land (referred to as Rani), which resulted in increased household livelihood security, reversed forest loss, and sustained watershed health. The rehabilitation efforts followed a successional process, using regenerative agriculture, analog forestry, and conservation forestry. The landscape design divided Rani’s landholding into several land uses. In addition to the forest gardens which were modelled on the adjacent forest, there were paddy fields, chena and cash crop areas, and a buffer zone between the disturbed natural forest and the landholding. Comprised of 175 different species, the forest gardens provide various regulatory ecosystem services, and over half provide food, medicine, timber, firewood, ornamentals and biopesticides, which are either used for household consumption or sold to generate income. Monitoring and evaluation revealed positive impacts on biodiversity, soil fertility, and food and income security. By 2013, Rani's landholding had become a biodiversity corridor, attracting more birds and increasing her total income to USD 32 241, mainly thanks to her forest gardens. As a result, Rani achieved financial stability, enabling her to invest in and educate all five of her children, eliminating any need to clear forests for livelihood. Despite an average FG profit of USD 24 413, challenges of increased rainfall variability, animal pests, and rising costs of purchases stress her newfound livelihood. Nonetheless, watershed rehabilitation with forest gardens succeeded in reversing forest loss, restoring ecosystem services, and increasing livelihood security. To ensure more households benefit as Rani’s did, policymakers and planners must consider population growth and allocate new lands for expanding watershed populations while implementing laws to prevent forest destruction.

Land plays a central role in the explorations of value, embodying notions of use, exchange, common property and deeply held beliefs. However, with the discovery of natural resources, land values become even more dynamic and imbricated beyond pre-existing notions. What can be learnt about land values from resource extraction? Focusing on petro-geographies in Southwest Ghana and Tanzania’s Lindi-Mtwara, the current study calls attention to temporality and human–nonhuman relations within notions of land values and valuation processes. The research utilises a multi-method approach, grounding analysis in key expert interviews, policy documents, secondary research and empirical data on land use and development statistics. It shows that, in Southwest Ghana, calls for subsistence and food security highlight the deepening linkages between land’s caloric use values and nature’s intrinsic values. Here, food security is not easily subsumed within instrumental use values but rather interlinked within the complex ecology of (un)polluted nature. In Lindi-Mtwara, calls for intergenerational sustenance re-valuate land’s exchange value as a flow of resources rather than a stock to be paid off. Here, social histories and future capabilities become key considerations in deliberations over the market value of lands. The research thus highlights the interdependencies, social relations and temporalities of value triggered by resource extraction, the neglect of which often leads to conflict and loss.

Is climate-smart conservation feasible in Europe? Spatial relations of protected areas, soil carbon, and land values

The signifcance of the evaluation of the logistical base of agricultural enterprises in the accounting system is revealed in the article. Research methods have been described and alternative approaches to inventory valuation by national and international accounting standards have been investigated, and it has been identifed that there are some inconsistencies in the formation of inventory values at the date of receipt, disposal and balance sheet date. The main features of organization of accounting of land plots in agricultural enterprises are established. To determine the value of the land previously used by the enterprise (for example, on certifcates of ownership and use), we propose to use in the current accounting the estimated value of the land, which is based on the regulatory monetary valuation, determined by differential rental income. It has been found that an integral part of a biological transformation is the assessment of changes in a biological asset, which includes measuring and controlling changes in quality (fat content, protein, fber strength, etc.) or quantity (breeding, weight, etc.). In the course of the research it is determined that the process of accounting and valuation of biological assets at fair value should include such steps as: defning biological assets as an object of accounting according to their classifcation; specifcation of biological assets by species, cultures, rocks and other defning features; active market research and price information and technical and economic information collection; selection of biological asset valuation methodology; the calculation of the fair value of biological assets in accordance with the methodology adopted. An examination of the IFRS 13 "Fair Value Measurement for the measurement of biological assets at fair value" has shown that it should be made from the perspective of all market participants and the market environment should be assigned to the entities themselves. This will take into account the differences that exist between them, as they differ not only in terms of quality but also in the types of economic activity. In order to improve the investment attractiveness of enterprises, it is advisable to evaluate agricultural organizations' land resources according to International Accounting Standards, which provide for fair value. Valuation of assets and liabilities at this cost will increase the transparency of the fnancial statements and the reliability of the information on the fnancial and economic activities of the entity. In addition, in the analysis of fnancial and economic activity of enterprises of the corporate sector of the agrarian economy, a real assessment of land resources will have a positive impact on the normative indicators of liquidity and fnancial stability, which is especially important in the conditions of fnancial crisis and growing need for investment. Key words: material base, resources, inventories, fxed assets, reproduction process, market value, fair price, land valuation, accounting efciency.

Agricultural land conversion (ALC) is an incentive-driven process. In this paper, we further investigate the inter-relationship between land economic value (LEV) and ALC. To achieve this goal, we calculated the LEV for agricultural and non-agricultural (housing) uses in two areas of East Java, Indonesia. The first area represents peri-urban agriculture, which is facing rapid urbanization and experiencing a high rate of ALC. The second area represents rural agriculture, with zero ALC. Furthermore, we identified factors affecting LEV in both areas for both uses. The results of this study show that agricultural land yielded a higher economic benefit in rural areas. Conversely, compared to agricultural land, housing in urban areas yields a value that is seven times higher. Moreover, agricultural land was shown to yield a higher profit after conversion. Ironically, a similar comparison does not exist in rural areas. Agricultural land yielded a value that was only 19% higher, indicating that agricultural land can easily be converted. This is also proven by the growing number of new urban cores in the periphery area. There are several factors affecting land economic value, such as agricultural use, soil fertility, accessibility, and cropping pattern, which are important variables. Meanwhile, the accessibility and location of peri-urban areas increase the land value for housing.

Tree and forest management in the floodplains of the Peruvian Amazon

Forest gardens (FGs) are tree-dominant land uses in Sri Lankan farming enterprises. Although FG financial performance has been described, their overall contributions to farming enterprises remain unclear. This information is critical given the global quest for financially viable, sustainable agricultural models. Farming enterprises include On-farm (land uses: FGs, paddy, cash crops, plantations, swidden/chena plots, livestock), Off-farm (employment, trading, grants, welfare) and household components. Forest garden financial performance was compared with other enterprise components in short-(reference year, 2012–2013) and long-terms (beyond 2013). Financial data were collected for 85 farming enterprises in nine locations of the Intermediate zone using Household Income and Expenditure surveys and quantified using accounting procedures. In the short-term, 49% of On-farm income was the value of household consumption while 54% of On-farm expense the value of household contributions. FGs contributed 29% to food and fuelwood self-sufficiency, generated the highest profit, were the most financially efficient land use, and average FG profit (Current assets) was greater than enterprise profit. In the long-term, FGs had the highest number of timber and fuelwood species (biological assets). Their average net realisable value (NRV) was 90% of total NRV for biological assets from all land uses. Since FGs occupied 68% of the study area, their substantial biological and land assets had high Non-Current asset values. Average FG Non-Current asset values accounted for 79% of Total Equity and were farmers' core ownership interest in enterprises. Forest gardens increase the financial viability of farming enterprises. Their financial contributions warrant recognition in national economic performance assessments.

Summary This paper examines issues relating to forest valuation using the Australian Accounting Standards Board accounting standard AASB 141 for large and medium-sized forestry entities. Current practices generally follow AASB 141:25 that states that an independent valuation of land may (emphasis added) be deducted from the present value of the combined asset to yield a value for the living trees (i.e. value of the biological asset), from which gains or losses relative to the previous year may be brought to account in the income statement. Such an approach distorts the income statement by gains and losses that are arbitrarily one-sided because the value of the living trees becomes a residual whose value is influenced by any movements in land value, sometimes masking the inherent productivity and value of the living trees. The paper reviews key terminology and principles of AASB 141 and other standards, including the definitions of biological assets, non-current assets, fair value, active markets, combined assets, and highest and best use. In the absence of an active market for medium and large forestry assets, which is generally the case in Australia and New Zealand, the estimation of fair value using the present value of expected cash flows is central to valuation. Whatever the respective form of ownership, land and living trees constitute a combined asset in which the roles are inseparable biologically. To be consistent with the use of fair value of the combined asset based on the present value of expected cash flows, the planning horizon needs to be extended to a uniform future year for the entire asset. This is to enable the optimum schedule of wood and cash flows and hence the maximum present value to be estimated. We describe an operational method to derive the present value of the living trees (the biological asset value as rigidly defined in AASB 141) by discounting the cash flows relating solely to those living trees, in essence the current crop. Segmenting those cash flows from those used in evaluating the present value of the combined asset can do this. Assuming the going concern is viable, such that forestry is the highest and best use, the remaining issue is how to ensure that the fair value of the combined asset is properly reflected in the balance sheet. This can be done by deducting the present value of the living trees (i.e. the value of the biological asset) from that of the combined asset (after due adjustment for land improvements). The resulting present value of ‘future rotations’ should then be shown as a non-current asset under ‘property, plant and equipment’. Finally, the discount rates used in forest valuations generally allow for taxation (and risk) in using a weighted average of the discount rates for equity and debt. Post-tax evaluation of cash flows is therefore recommended, rather than pre-tax, subject to avoiding double counting of any tax liabilities or debts elsewhere in the accounts.

Despite a booming renewable energy sector in Australia, there are few studies investigating the potential for land sharing between renewable energy and nature conservation. We introduce the concept of conservoltic systems, where solar energy and wildlife conservation can occur simultaneously. Habitat conversion is one of the leading threats to biodiversity globally (Fischer & Lindenmayer, 2007). Renewable energy initiatives such as large-scale solar, wind and hydroelectric power installations have recently boomed, requiring large areas of land for power generation. To offset decreasing land available for biodiversity and nature conservation, land sharing (i.e. using the same land for multiple purposes; Fischer et al., 2008) could maximise land value. Agrivoltaic systems (agriculture + voltaic [solar energy]) are one of the suggested multifunction land uses for renewable energy. In these systems, solar energy and agricultural practices coexist to produce beneficial outcomes for both industries, emerging to better meet the needs for multiple commercial-scale financial returns (Adeh et al., 2019; Dinesh & Pearce, 2016; Dupraz et al., 2011). No such scheme, however, exists for combining solar energy and wildlife conservation in Australia. Here, we introduce the concept of conservoltaic systems to identify and exploit opportunities to combine solar energy production and biodiversity conservation. Innovative design and management strategies on solar farms could contribute to nature conservation. Solar panels may provide suitable habitat and structural complexity for wildlife, including shelter from predators, perch or nesting structures and shading (Nordberg et al., 2021; Figure 1 and 2), which can be enhanced with appropriate management (e.g. targeted habitat restoration activities). Consequently, a few studies from Europe have identified opportunities to enhance pollinator biodiversity on large-scale solar parks (Blaydes et al., 2021, 2022; Montag et al., 2016). Clearly defining the required characteristics of conservoltaic sites and the management required for wildlife to benefit from such opportunities is urgent, especially given the current and rapidly increasing extent of solar farms worldwide (Agha et al., 2020; Nordberg et al., 2021). Furthermore, building solar farms on sites degraded by previous land uses, such as arable cropland or livestock grazing, especially in areas with low productivity, provides an opportunity to minimise land conversion while simultaneously increasing land value by creating habitat for local wildlife. We are, however, lacking research on appropriate locations, configurations and management schemes on solar farms to enhance biodiversity retention and recovery. We urgently require empirical data on wildlife use of solar farms and adjoining areas to successfully identify land sharing opportunities of hybrid landscape designs, or ‘conservoltaic’ systems. A collaborative approach across industry, land managers and research organisations is needed to facilitate land management schemes that promote energy production and conservation actions simultaneously (Moore-O'Leary et al., 2017). Eric J. Nordberg: Conceptualization (equal); writing – original draft (lead); writing – review and editing (equal). Lin Schwarzkopf: Conceptualization (equal); writing – original draft (supporting); writing – review and editing (equal). Open access publishing facilitated by University of New England, as part of the Wiley - University of New England agreement via the Council of Australian University Librarians. There is no raw data associated with this article.

The Secret of Shangri-La: Agricultural Travels and the Rise of Organic Farming Discourse

Ecological land has irreplaceable functions such as regulation of drought and flood, conservation of biodiversity, aesthetic education, and heritage preservation. It's helpful to grasp the response of ecological land to the process of urbanization and provide localized case for reference by identifying the changed characteristics of ecological land and analyzing its service value. Based on the five-phase Landsat remote sensing images from 1997 to 2017 as the data source, combined with the visualization technology of remote sensing, which is used for the dynamic analysis and thematic map expression of service value and changed characteristics of ecological land in Simao basin. The results show that:(1) the classification method combined with support vector machine (SVM) after the decomposition of mixed pixels is more suitable for the identification of ecological land information in the study area, and the accuracy can reach 85.53%. (2)The overall number of dynamical change of ecological land in the study area shows a downward and convergent trend, from 3164.13hm <sup xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">2</sup> in 1997 to 2745.63hm <sup xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">2</sup> in 2017. The woodland area as a whole shows a decreasing trend of varying degrees, but there is a small increase in between 2012 and 2017; and the garden land area shows the “inverted V -shaped” trend in 2002 when is the main boundary line, while the increase and decrease of farmland area are not fixed and alternate, showing irregular changes. (3)The change of the total service value of ecological land in the study area is declining, which is from 12.7217 × 10 <sup xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">7</sup> yuan in 1997 to 9.6565 × 10 <sup xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">7</sup> yuan in 2017, the ecological service value decrease by 3.0652 × 10 <sup xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">7</sup> yuan during the period, and the reduction of average annual is 0.1533 × 10 <sup xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">7</sup> yuan/a. The changing characteristics of ecological land in Simao basin within 20 years reflects the process of urban expansion, which aggravates the fragmentation of the ecological landscape pattern to a certain extent, interferes with the ecological self-efficacy of local ethnic groups, and damages the stability and diversity of the ecosystem in study area.

In the scientific literature, there is interest in substantiating the methodology for assessing the land potential of agricultural organizations taking into account the characteristics of the land resources of the regions, which determined the problems and relevance of the study. The goal was formulated - to substantiate the use of the profitability coefficient as an indicator for assessing the land potential of agricultural organizations, defined as the ratio of the main performance indicator - the cost of gross output - to the cadastral value of arable land. The stages of determining the cadastral value of land plots are shown, the sequence of actions for determining their cadastral value for the appraisal group "Crop production" is given. It is established that expressing the value of arable land through its cadastral value in modern conditions is the most objective and justified methodological approach. It is clarified that the process of cadastral valuation of agricultural land is not perfect, characterized by a number of problems that are currently being solved. The necessity is shown to take into account ecological and economic efficiency, reflecting the process of changing the quality of land, maintaining soil fertility, ensuring environmental safety, along with the indicators of economic efficiency of using arable land in agricultural production, for which additional research is needed. To realize the land potential of agricultural organizations, measures are proposed to transition crop production in the Krasnodar Territory to ecological and landscape organization of the territory, design and implementation of anti-erosion measures, development of adaptive landscape farming systems taking into account the natural and economic characteristics of the region.

Multistrata agroforestry systems with tree crops comprise a variety of land use systems ranging from plantations of coffee, cacao or tea with shade trees to highly diversified homegardens and multi-storey tree gardens. Research on plant-soil interactions has concentrated on the former. Tree crop-based land use systems are more efficient in maintaining soil fertility than annual cropping systems. Certain tree crop plantations have remained productive for many decades, whereas homegardens have existed in the same place for centuries. However, cases of fertility decline under tree crops, including multistrata agroforestry systems, have also been reported, and research on the causal factors (both socioeconomic and biophysical) is needed. Plantation establishment is a critical phase, during which the tree crops require inputs but do not provide economic outputs. In larger plantations, tree crops are often established together with a leguminous cover crop, whereas in smallholder agriculture, the initial association with food crops and short-lived cash crops can have both socioeconomic and biological advantages. Fertilizers applied to, and financed by, such crops can help to `recapitalize' soil fertility and improve the development conditions of the young tree crops. Favorable effects on soil fertility and crop nutrition have been observed in associations of tree crops with N2-fixing legume trees, especially under N-deficient conditions. Depending on site conditions, the substitution of legume `service' trees with fast-growing timber trees may lead to problems of competition for nutrients and water, which may be alleviated through appropriate planting designs. The reduction of nutrient leaching and the recycling of subsoil nutrients are ways to increase the availability of nutrients in multistrata systems, and at the same time, reduce negative environmental impacts. These processes are optimized through fuller occupation of the soil volume by roots, allowing a limited amount of competition between associated species. The analysis of temporal and spatial patterns of water and nutrient availability within a system helps to optimize the use of soil resources, e.g., by showing where more plants can be added or fertilizer rates reduced. Important research topics in multistrata agroforestry include plantation establishment, plant arrangement and management for maximum complementarity of resource use in space and time, and the optimization of soil biological processes, such as soil organic matter build-up and the stabilization and improvement of soil structure by roots, fauna and microflora.