Land Costs Research Articles

Benefits of Floating Photovoltaic Technology

As we know, due to limited fossil fuel resources and rising energy demand, solar energy, which is a free and unlimited source of energy that is also eco-friendly and environmentally sustainable, is becoming widely attractive. But, due to land-use constraints, the cost of land and site preparation, and water evaporation and to take some environmental benefits, floating solar photovoltaic (FPV) systems have become an increasingly viable application of photovoltaic (PV) in Solar Energy field. This research paper reveal the advantages of FPV technology in the areas of energy, food, water and economic, such as enhanced efficiency of the panels, reduced usage of land and improved water quality, which will be the beneficial in the future. These benefits above are supported by practical and theoretical research data. Based on the categorization of benefits according to the practical and theoretical data, we are figuring out in which areas need further research. Keywords— Benefits of Floating Solar Power Plant, Floating Solar Photovoltaic (FPV), Floating Solar Power Plant, Renewable Energy, Hybrid Floating Solar Photovoltaic

The Optimal Placement of Electric Vehicle Fast Charging Stations in the Electrical Distribution System with Randomly Placed Solar Power Distributed Generations

The growing use of electric vehicles (EVs) in today’s transport sector isgradually reducing the use of petroleum-based vehicles. However, as EVpenetration grows, the EV’s demand influences distribution network parameterssuch as power loss, voltage profile. Therefore, an improved bald eaglesearch (IBES) algorithm is suggested for the optimal placement of FCSsinto the distribution network with high penetration of randomly distributedsolar power generation (SPDG). This study suggests a two-stage approachfor placing FCSs. The charging station investor decision index (CSIDI) was introduced in the first stage, taking into account the land cost index (LCI)and the electric vehicle population index (EVPI). The CSIDI was developedto decrease land costs while increasing EV population for FCS installation.In the next one, an optimization problem is constructed to minimize totalactive power loss while taking distribution system operator (DSO) constraintsinto consideration. The IEEE-34 bus distribution system is used as theproposed network. The simulation is carried out in MATLAB to integratethe EVCSs in three cases in the distribution network with SPDGs randomlyplaced. Therefore, The IBES found the best optimal positions with a powerloss of 198.43 kW. When compared to the PSO technique, the IBES techniquehas a reduced average power loss of 2.02%.

INPUTS COST SENSITIVITY ANALYSES OF BETEL LEAF PRODUCTION: A STUDY ON SELECTED FARMERS AT THE DISTRICTS OF KUSHTIA-JHENIDAH IN BANGLADESH

The study aims to evaluate the inputs cost sensitivity of betel leaf production of selected farmers in Bangladesh. Purposively two districts like Kushtia and Jhenidah were chosen for study area. Both primary and secondary data were used for the purpose of the study. Primary data were collected from 120 farmers. For analyzing data 9 variables were used like Material cost, Labor, Land cost(Lease), Fertilizer, Insecticide, Irrigation Cost, Depreciation of Primary cost, Selling and Distribution cost, Other cost as input costs and one variable(Sales) was used as output variable. The analysis have been done by applying descriptive statistics, Cobb-Douglas production function and marginal physical productivity (MPP) to identify nature of production function and influential sensitive input costs. The summation of all regression co-efficient included in the model, ∑βi=1.35 indicated that the production function is in the state of increasing return to scale. The highest MPP value was found in other cost (64.95) followed by insecticide (3.22); selling and distribution cost (2.69); labor cost (1.25) and fertilizer (1.20) which are very sensitive inputs and have the strong influence on output variables.

Economics of Plantain Production among Farmers in Northeast Nigeria

This study analysed the economics of plantain production in Northeast Nigeria. The specific objectives of the study were to; describe plantain farmers’ socio-economic characteristics in Northeast Nigeria; identify factors affecting plantain production in the study area, and also ascertain farmers’ resource use efficiency in plantain production. The study adopted a multi-stage sampling technique to collect primary data from 250 plantain farmers selected from 13 communities. In the analysis of the data, descriptive statistics and a stochastic frontier model were used. The finding of the study indicated that most (86.8%) of the respondents were male, having an average age of the respondents was 39.15 years, who are mostly educated (92.8%) and cultivate an average of 2.39 ha of land. The stochastic frontier production function maximum likelihood estimates of the parameters indicated that the production of plantain is determined by farm size, the number of suckers planted, the amount of hired labour used, and family labour. Similarly, the plantain production cost is being influenced by the cost of plantain suckers, labour, and the depreciated cost of land. Furthermore, the study revealed that the farmers were technically and allocatively efficient, although, the maximum technical efficiency was not achieved by farmers. Therefore, it was recommended that agricultural extension agents should be encouraged to reach plantain farmers with the required production technologies to promote production efficiency.

Integrated Approach Utilizing Passive Design Principles for Construction of Affordable Housing

Abstract: Around the world populace in urban communities has been expanding in multifold because of fast urbanization also, movement of town people. The evil impact of urbanization is making destruction nature of life, clog, and natural contamination further, it additionally affects abiding units in the city having a gigantic interest because of this the expense of development per square feet has been expanding quickly alongside the land cost subsequently it is thing to get done reasonable houses then, at that point, just be the viable answer for residing. An endeavor is made in the current review resort to development of reasonable lodging consolidating inactive plan boundaries. Hence, feasible materials and procedures of development have been considered out of various variables, the work has been achieved in three phases: Sustainable materials are recognized to shorten ecological debasement and financial effect by utilizing relative list and insightful ordered progression strategies for positioning of the material in stage one out of sixty materials the initial ten position materials were utilized while in stage two, it is created in light of different to assemble model uninvolved plan factors to upgraded the warm solace and day lighting in lodging framework and examination of burdens is completed in STAAD Pro, utilizing supportable materials in view of positioning and in the wake of applying filler piece strategy for development of the rooftop. In the last stage, life cycle costing is assessed coming about in the all-out cost decrease by practically 20% and further upkeep cost is likewise saved due to energy saving by manageable materials and aloof plan rules. Keywords: Sustainable materials, Affordable housing, Relative index method, AHP, Ranking, Passive design and LCA of cost.

Pengaruh Faktor Produksi Terhadap Produksi dan Pendapatan Usahatani Bawang Merah di Kecamatan Simpang Tiga Kabupaten Pidie

This study aims to determine the effect of production factors of land area, seeds, fertilizers, pesticides, and labor on shallot production in Simpang Tiga District, Pidie District and to determine the effect of production costs on onion farming income in Simpang Tiga District, Pidie District. The sampling technique was carried out by simple random sampling, totaling 36 respondents. The analytical technique used in this research is the Cobb-Douglass production function analysis method and multiple linear regression analysis. Production factors that do not affect the production of shallots are (X1) land area, (X4) pesticides and (X5) labor. While the influential ones are (X2) seeds, and (X3) fertilizers. Variable area of land that is accepted Ho means it has no effect on production where t-count t-table (0.839 2.042). The seed variable, namely accept Ha, means that it has a significant effect on the production of shallots where t-count t-table (3.564 2.024). The fertilizer variable, namely accept Ha, means that it has a significant effect on the production of shallots where t-count t-table (2.189 2.042). The pesticide variable, namely accept Ho, means that it does not affect the production of shallots where t-count t-table (-0.365 2.042). The labor variable, namely accepting Ho, means that it does not affect the production of shallots where t-count t-table (0.653 2.042). The results of the analysis of the cost of production factors on farm income are those that have no effect on onion farming income, namely (X1) land costs, (X3) fertilizer costs, (X4) pesticides costs, and (X5) labor costs. While the influential is (X2) the cost of seeds. The land cost variable, namely accept Ho, means that it has no effect on onion income where t-count t-table (0.974 2.042). The variable cost of seeds, namely receive Ha, means that it has a significant effect on onion income where t-count t-table (2.899 2.024). The fertilizer cost variable, namely receiving Ho, means that it has no effect on onion income, where t-count t-table (0.425 2.042). The pesticide cost variable, namely accepting Ho, means that it has no effect on onion income where t-count t-table (- 1.442 2.042). The variable of labor costs, namely accept Ho, means that it has no effect on onion income where t-count t-table (0.639 2.042).

Agroforestry management systems through landscape-life scape integration: A case study in Gowa, Indonesia

Abstract. Hasannudin DAL, Nurrochmat DR, Ekayani M. 2022. Agroforestry management systems through landscape-life scape integration: A case study in Gowa, Indonesia. Biodiversitas 23: 1864-1874. Agroforestry has a potentially important role in increasing farmers' income and sustainable landscape management. The need to increase income from a community with limited land area, resulting in indiscriminate deforestation and shifting cultivation, has accelerated soil erosion. This study addresses the problem by evaluating land use and land cover change structure and prediction, providing plant types' preferences for agroforestry systems based on social, business feasibility, and ecological suitability. This study was conducted in Bontolerung Village, part of the KPH Jeneberang 1's working area, Tinggimoncong Sub-district, Gowa District, South Sulawesi Province, Indonesia. The data was collected from January to March 2021 using a snowball-purposive sampling method. The analysis data used land use and land cover change, land management patterns, cost and revenue, household expenditure and income, financial feasibility -Net present value (NPV), Benefit-cost ratio (BCR), and Internal rate of return (IRR), and ecological suitability (invasive series). The study finds that forest cover losses are 17% from 2010-2020 and converted into agricultural land. The agroforestry patterns of coffee, coffee-cloves, and coffee-cloves-iles-iles are feasible to cultivate following the NPV, BCR, and IRR criteria. Agroforestry systems contributed 26% to farmer household income. The value shows a low percentage compared to the non-agroforestry income (74%). The coffee-cloves agroforests show the highest gains with an average annual income of IDR 43,017,192 (US$ 3,024.9). This study promotes using agroforestry to reforest the existing degraded lands. Agroforestry systems offer great potential for environmental conservation and contribution to human well-being.

PERFORMANCE OF THE CLONE Eucalyptus urograndis IN A CONVENTIONAL AND SILVOPASTORAL SYSTEM

The objective of this study was to analyze forest productivity, comparing the financial viability of a silvopastoral system versus a conventional forest plantation, both using the clone of the hybrid of Eucalyptus urograndis. For the survey of the volume data, nineteen plots of 40.0 x 15.0 m (600 m²) were installed in conventional planting and fifteen plots of 25.0 x 32.0 m (800 m²) in silvopastoral planting. All tree diameters and heights of each plot were measured. The hypsometric relationship models were obtained using the Stepwise method and the trees were cubed using the Smalian method. The volumes were separated into assortments, according to the sales options for the local market. The financial analysis considered cash flows from the year of implementation until the cutting age (7 years), considering the costs spent for the formation and maintenance of the forest throughout the cycle, discounted at an interest rate of 6.75% per year and the volume sold at market value, considering standing wood, at the end of the cycle. The following were evaluated: net present value, equivalent annual value, internal rate of return, expected value of land and average cost of production. The two production systems were considered economically viable for the suggested 7-year rotation, however the silvopastoral system showed results that demonstrate greater financial viability caused mainly by the lower cost of implementation and maintenance, and to the greater volume of the assortments with greater added value (S1 and S2).

Budget Travel in the Mediterranean: A Methodology for Reconstructing Ancient Journeys through Least Cost Networks

Least cost paths have been used extensively in the archaeological study of ancient routeways. In this paper the principal interest is less in tracing detailed paths than in modelling long-distance travel through an extensive network over land and water. We present a novel, computationally-efficient method for avoiding the direction-dependent, positive biases in least cost paths encountered in standard algorithms. A methodology for generating networks of such paths is introduced based on a trade-off between building and travel costs, minimizing the total cost. We use the Peutinger Table, an illustrated <em>itinerarium</em> of the Roman empire, to calibrate the parameter controlling network complexity. The problem of how to weight land versus sea travel costs in the network is tackled by comparing itineraries of Delphic <em>theoroi</em> of the third century BCE with solutions of the asymmetric travelling salesman problem, a classic graph theory puzzle.

Analysis of efficiency differentials in Fadama III programme areas in Kogi State, Central Nigeria

Introduction: The impact of Fadama III programme on the efficiency levels of farmers in Kogi state, Nigeria was investigated.&#x0D; Materials and methods: Primary data were obtained with a questionnaire administered to 382 respondents selected through a stratified random sampling procedure. The Cobb-Douglas stochastic frontier production and cost functions were employed in the analyses. The resulting efficiency estimates for beneficiaries and non-beneficiaries were compared using the t-test.&#x0D; Major findings: Efficiency analyses indicate that the quantities of Seed, fertilizer and agrochemicals used were the drivers of technical efficiency among both categories of farmers, while costs of land, fertilizer and family labour were the drivers of allocative efficiency. Technical efficiency estimates for both categories of farmers were 0.79 and 0.71 respectively and respective allocative efficiency estimates were 1.22 and 1.44. Mean comparison of the technical efficiency levels indicated a t-estimate of 2.52 (α= 0.0124) in favour of the beneficiaries while a t-estimate of -24.56 (α= 0.000) indicated that beneficiaries were also more allocatively efficient.&#x0D; Conclusion: The beneficiaries, by acquiring skills and supports from Fadama III, became were more efficient than their non-benefiting counterparts. Continuous training will assist farmers to improve their efficiencies and reduce the noticed deficits.

SPATIAL ORGANISATION OF KYIV’S OFFICE BUILDINGS

Problem statement and purpose. During the post-socialist period Kyiv began to demonstrate itself not only as an industrial centre, but also as a business centre, which had contributed to the dynamic development of the office real estate. During the second half of the 1990s, most of the offices were concentrated in the Central Business District, and after the financial crisis of 2008, the emphasis in office construction had shifted to the middle and peripheral areas of the city. These shifts were caused by the lack of suitable areas for the office construction, compact building design, high land cost, transport problems, the lack of opportunity to create the ap propriate infrastructure for new construction or reconstruction in the capital central part. That’s why the industrial areas of the middle and peripheral city zones with abandoned industrial enterprises are especially important for the study of expediencyof their usage in the modern economic realities not only for creating innovative industrial enterprises, but also for business centres, office centres and business units. The purpose of the study is to find out the patterns of the office real estate spatial organisation in the large city. Data &amp; Methods. The information base of the research is the statistical data of the Main Department of Statistics in Kyiv, analytical materials of the commercial real estate agency Colliers International, the consulting company Ukrainian Trade Guild and field research results. During the research such methods as field research, historical-geographical, comparative-geographical, statistical, cartographic, GIS‑technologies were used. Results. The transformation of Kyiv’s urban space in the period of post-socialist transformations is accompanied by significant changes in the urban space structure. The significant concentration of business centres and office centres is observed in the city central part, which is mainly the result of a new construction, which has affected the planning structure and architectural heritage in a bad way. The transformation have occurred in the industrial areas, where as a result of deindustrialization the share of construction under industrial enterprises have declined and under commercial buildings continues to increase. Mostly such industrial areas are located near the important highways and the subway lines. It is proved that the peripheral areas, which are located near the main transport arteries, have a significant potential for the construction of business centres and office centres. Taken into account the negative processes observed in the city central part, the interests of investors should be focused on creating areas specialised in the business services within degraded industrial areas in distant city zones, which is the strategic interests of the large city spatial development.

Placement of electric vehicle fast charging stations in distribution network considering power loss, land cost, and electric vehicle population

ABSTRACT Recently, electric vehicles (EVs) gained tremendous attention from government agencies and the automotive industry due to lower CO2 emissions, low maintenance, and operating costs. However, due to increasing EV penetration, the EV’s load affects the distribution network parameters like power loss, voltage profile, and harmonic distortion. Therefore, the proper placement of EV fast-charging stations (FCSs) is required for the reliability of the distribution network. Further, this paper proposes two-stage processes for the placement of FCSs. In the first stage, the charging station owner decision index (CSODI) has been introduced considering the land cost index (LCI) and electric vehicle flow index (EVFI). The CSODI has been formulated to minimize the land cost and maximize the EVs flow for FCSs placement. In the next stage, an optimization problem is formulated for minimizing the total active power loss by considering the distribution system operator (DSO) constraints. In addition, the minimization problem has been solved using the hybrid gray wolf optimization-particle swarm optimization (GWOPSO) algorithm. Therefore, the best possible locations were obtained by the GWOPSO with 198.93 kW power loss. Furthermore, the average 2.02% power loss for the GWOPSO technique is lower when compared to the PSO technique.

The dynamics of vegetation and implications for ecosystem services in the context of urbanisation: An example from Huangyan-Taizhou, China

Urban sprawl and associated land use changes have been referred as primary drivers of environmental change. Yet it is unclear in detail how land use changes impact vegetative structures or ecosystem services and what the specific drivers of change are, especially in urban-rural interfaces in medium-sized Chinese cities. Our future contribution is intended to highlight the importance of urban-rural interfaces for sustainable land use and the development of ecosystem services. To this end, we mapped the dynamics of land cover and the condition of vegetation as well as ecosystem services based on remote sensing data for the period of 1992–2020, to quantify these changes in Huangyan district, Taizhou, China. The results show a dramatic increase in urban area over the 28-year timeframe, i.e. 265% growth in Huangyan district. This rise was particularly evident in the period of 2015–2020. The huge expansion in urban area came at the cost of arable land. To compensate the resulting loss of farmland, large-scale natural ecosystems such as forests, grasslands and wetlands were continuously transformed into arable (as well as urbanized) land. Despite the dramatic reduction in green space as a result of urbanisation, we found a slight increase in the overall mean NDVI value for Huangyan, mainly due to the improved condition and density of remaining forest area in the western countryside. Further, we evaluated the provision of ecosystem services (ESS) by adapting an existing assessment methodology elaborated by Burkhard et al. (2012). The results show that ESS supply continually fell in Huangyan since 1992, reflecting a reduction of green space. The highest ecosystem capacity is seen in recreation and biodiversity due to the large proportion of forested area. Our findings serve as an important basis for further investigations in the region of Huangyan by framing the general issue of green space dynamics and highlighting specific developments of ecosystem distribution and change as well as ESS supply.

VARIATION OF NATURAL VENTILATION WITH FLOOR LEVEL AND ORIENTATION OF CLASSROOMS

In recent times, the multi-story school building has emerged as a new trend in Nigeria due to land cost in the urban area and population increase due to urban migration resulting from insecurity in rural areas. Among other factors, the floor level and space orientation are believed to affect its natural ventilation. Electricity per capita consumption in Nigeria is very low, suggesting passive ventilation in the building. The ventilation in the classroom is usually through wind-driven systems (windows). The study sought to establish the variation of natural ventilation among classrooms on different floor levels and orientations. In the ex-post facto design, instruments were employed to observe wind speeds and directions in and around selected classrooms in a school building block with two wings on three-floor levels, a perimeter fence, and a built-up residential area. The classrooms on the ground floor were half-opened casement windows, while those on the upper floors had sliding windows. Data generated were subjected to descriptive statistical analysis. In the longer wing classrooms, the mean wind speed and standard deviation obtained were 0.17m/s and 0.123 on the ground floor; 0.15m/s and 0.104 on the first floor; and 0.18m/s 0.126 on the second floor. Corresponding results in the shorter wing classrooms were 0.12m/s and 0,077 on the ground floor; 0.11m/s and 0.095 on the first floor; and 0.17m/s and 0.126 on the second floor. Ventilation coefficients were 0.13, 0.11, and 0.13 respectively on the ground, first, and second floors in the longer wing classrooms, while those in the shorter wing classrooms were 0.13, 0.12, and 0.19 respectively. The findings revealed some direct variation in natural ventilation with the floor level in the studied classrooms, which was more manifested as the floor level increased upwards. In conclusion, the floor level and orientation affect wind-driven ventilation. There is also a need for further field studies on more suitable cases (higher floor levels) to ascertain the level of significance of this variation and the optimisation window area based on floor levels for orientation for wind-driven natural ventilation.

Linking priority areas and land restoration options to support desertification control in northern China

Identifying priority areas and allocating suitable measures to control desertification can improve the efficiency and precision of land restoration when funds are limited. However, few studies have attempted to link priority areas and land restoration options to support desertification control at the national level. In this study, a framework was designed to identify priority areas for desertification control by integrating land sensitivity and cost and benefit indicators and then allocate eight land restoration options based on land use type and water resources capacity. The framework was validated in northern China and successfully linked priority areas and land restoration options to support desertification control. In northern China, regions with high priority for desertification control accounted for only 11.5% of the total area and were scattered in central and northwestern areas. Of those high priority areas, 51.2% should be protected without further disturbance, which were primarily distributed in the western part of northern China. Other regions could be moderately developed within the water resources capacity, including development of the ecological industry. In addition, comprehensive policies or projects, including desert national parks, land ownership confirmation, and green finance policy, should be initiated to augment the effects of desertification control and support regional economic development.

Simultaneous allocation ofEVcharging stations and renewable energy sources: An EliteRERNN‐m2MPAapproach

This article proposes a hybrid optimization technique for optimal location and sizing of electric vehicle fast charging stations (EVFCSs) and renewable energy sources (RESs). The proposed hybrid optimization technique is the consolidation of recalling-enhanced recurrent neural network (RERNN) and Marine Predators Algorithm (MPA), hence it is called RERNN-m2MPA technique. Here, an enhanced MPA (m2MPA) is proposed. The major objective of this article is to energy loss reduction, voltage deviation of the power system network and minimization of the land cost with maximum weightage to serve maximum EV with minimum installation cost. The lessening of voltage deviation is considered as objective function to maintain a stable voltage profile in every nodes. The land cost is diminished with weightage maximization to serve maximal electric vehicle with minimal installation cost of electric vehicle charging station (EVCS). In this proposal, optimal location with capacity of fast charging stations and RESs are determined concurrently, while determined the deviation paths and uncertainties of RESs. To this intention, RERNN is proposed to cover the charging demand for EVs on the transportation network. Moreover, an m2MPA is proposed to optimal allocation of RESs and fast charging stations with respect to the distribution and transportation networks. Likewise, the proposed technique minimizes the adverse effects of fast charging demand on the grid, particularly during peak periods reducing the need for larger capabilities of energy storage units to absorb fast charging fluctuations and reduces the need for separate FCS installation. By then, the proposed technique is carried out in MATLAB/Simulink platform, its performance is compared with various existing techniques.

The optimization of Low Impact Development placement considering life cycle cost using Genetic Algorithm

Low Impact Development (LID) is an effective measure in controlling the urban runoff and mitigating the non-point source pollution. The determination of LID facilities and layouts for a sub-catchment is important for designing stormwater management system. However, there are remain large uncertainty and challenge exist in determination of LID facilities when consider budget, land use, soil surface and groundwater as well as local climate etc. To address this issue, this study employed Genetic Algorithm (GA) for optimization of the selection and layout of LID. The urban runoff was simulated using Environmental Protection Agency (EPA) Storm Water Management Model (SWMM). The LID planning was encoded as 0 and 1 in GA algorithm. The multiple objectives which include runoff reduction, area of LID and life cycle cost were selected as optimization targets. To test the model performance, the Airport Economic Zone in Tianjin, China was chosen as the study area. The results demonstrate that the combination of LID approaches are most effective measures on runoff reduction through long-term simulation (10 years' rainfall events). The impact of different weights of land area and cost on LID selection were evaluated when considering life cycle cost. Bio-Retention is preferred when considering the area of LID and Green Roof is recommended when the cost is prioritized. The present research proved GA is feasible for LID planning in urban area. The proposed method can help the decision-makers to determine the LID plan more scientific based on SWMM model and GA.

LOCAL SOCIAL ROLE IN FOREST PREVENTION AND FOREST PLANNING BY OPEN COUNTRIES

The majority of Indonesians make their living from farming, which requires a lot of area to grow crops. To produce fresh land for farmers, a small amount of forest must be cleared. The cost of land cannot be increased by cutting down and burning trees and forests, according to the legislation. However, there are several exceptions to local rules, such as burning up to 2 hectares of land per family head, growing local kinds, and encircling themselves with fire traps to prevent disease transmission, but not to the environment. The study's goal was to examine into the involvement of local sages in land clearance, forest burning, and land burning, as well as the establishment of land clearing operations against police officers who broke local laws. This research method combines a legal (sculpture) and a conceptual approach. The findings demonstrate the importance of local wisdom in large-scale forest fire prevention through constitutional acknowledgment of local wisdom.&#x0D; &#x0D; &#x0D;

How important are land values in house price growth? Evidence from Canadian cities

AbstractA Cobb–Douglas growth accounting framework is used to study the contributions of structures and land to newly constructed home prices across major Canadian cities. The data set is unusual in that land prices are directly observed rather than having to be imputed, and quality change is carefully controlled for in the measurement of structures. These data permit testing of constant returns to scale, which in conventional applications must be adopted as a maintained hypothesis, as well as the introduction of dynamic effects. Whereas standard analyses find land costs to be the dominant contributor to the growth in housing costs, I find that this varies greatly by city. Yet, despite this novel empirical result, the evidence supports other recent work that endorses the constant‐returns Cobb–Douglas methodological framework.

Adoption the international accounting and financial reporting standards to the Measurement of Municipal Lands and their Reflection on the Financial Statements ( An applied Study in the Municipality of Najaf )

The research aimed to apply the international accounting and financial reporting standards to the measurement of municipal lands and its impact on the financial statements. The problem of the research is represented by the acquisition of land by the municipalities without cash payment, which led to the difficulty of knowing the real cost of land because of shortcomings of the municipal accounting system in dealing with this situation. The system did not include the accounting procedures for the lands' investment that meet the conditions of classification as investment properties. The research reached a number of conclusions, the most important of them is that the accounting measurement requirements for land under the accounting system differ from The special requirements for municipalities under international accounting and financial reporting standards, the most important research recommendations were including the need to update the accounting system based on the municipalities of international standards to keep abreast of developments and to provide financial information and reliable data in the internal and external environment.