First Year Of Application Research Articles

Survey of the Effects of Law 21 on Students and Staff in Faculties of Education in Québec

A working group of the Observatoire sur la Formation à la Diversité et l’Équité conducted a survey of the impacts of Law 21, the Act respecting the Laicity of the State, during its first year of application on faculties and departments of education across Québec. Although the law is not supposed to affect universities or student teachers, since they are not employees of the Centres de services scolaires or school boards, findings from among the 972 survey respondents (students and staff in Québec faculties of education) associate Law 21 with negative and discriminatory treatment of student teachers during teaching internships, more polarized and conflictual interactions in university classrooms, and negative effects on the well-being, as well as academic and professional achievement, of students. The survey shows that discriminatory situations or effects related to Law 21, as reported by respondents, disproportionally affect those who are undergraduate students, identify as female, are immigrants or of immigrant background, have a first language other than French, and belong to a visible or religious minority. It also indicates that Québec universities have adopted specific measures in response to Law 21 to try to prevent such discriminatory experiences, but some of these have had stigmatizing or exclusionary effects.

Positive experience in the application of soil- and carbon-saving agricultural technologies with the introduction of biochar in the conditions of the Russian Far East

Based on the positive results of a long-term field experiment on the introduction of bio-coal for vegetable crops in the Primorsky Territory on soils of heavy chemical composition, its sequestration effect and positive effect on the water-physical properties of soils were proved. After the first year of application of biochar, a significant decrease in CO2 flux in the field without a drainage system was shown by 4.5% at a dose of 1 kg/m2 of biochar and by 36.6% at a dose of 3 kg/m2 of biochar compared with a site without biochar. The decrease in CO2 flux indicates the reclamation effect of biochar due to its high sorption properties affecting the sequestration capacity of the soil. After the second year of application of biochar, the greatest decrease in CO2 flux was observed when 1 kg/m2 was applied. The greatest difference between the values of the CO2 flux at the control site and the sites with the introduction of biochar was noted in September after the abnormal amount of precipitation recorded in August (521 mm). So, at the control site in September, the CO2 flux was 2,276 mg CO2 m-2 h-1, at the site with the addition of 1 kg/m2 of biochar, the CO2 flux was 560 mg CO2 m-2 h-1, at the site with the addition of 3 kg/m2 – 975 mg CO2 m-2 h-1.

Investor response to the implementation of IFRS 9 in Indonesian banking companies

This study examines the effect of allowance for impairment losses on firm value. Allowance for impairment losses on the company's financial assets in the context of implementing IFRS 9 in the form of PSAK 71 in Indonesia on a forward-looking basis is different from the implementation of previous accounting standards, which was on a backward-looking basis. Quantitative methods are employed in this study using secondary data from banking financial reports sourced from www.idx.co.id during the 2019-2021 period. In addition, this study also employs stock price data sourced from www.finance.yahoo.co.id. The main data in this study is data for 2020, which is the first year of application of PSAK 71. While data for 2019 is used to compare the year before the application of PSAK 71, and 2021 is used to compare the application of PSAK 71 in the second year. Data testing was performed using multiple linear regression analysis for cross-section data. This study concludes that the allowance for impairment losses positively affects firm value in the first year. The results of this test are relevant in the second year of the implementation of PSAK 71. Meanwhile, it shows that the allowance for impairment losses has no effect on firm value in the year before the implementation of PSAK 71. This research contributes to the literature on implementing new financial accounting standards in Indonesia related to investor response in the capital market.

Deleterious effect of LiCl on honeybee (Aphis mellifera) grubs and no effect on Varroa mites (Varroa destructor) under normal beekeeping management

A 2-year field experiment was performed to test lithium chloride, LiCl, application in a normal beekeeping management system. The effect of LiCl on bee larval mortality, beehive weight (honey production) and Varroa mite mortality were tested. Spectrometric quantification of Li on honey and the larval body were made to test the effectiveness of the presence of LiCl. Li was detected in bee larval bodies and in honey over 2 years, from 2018 to 2019. According to the results, no effect of LiCl on mite mortality or bee larval mortality was detected in the first year of application. By assessing the weight variation of beehives, only one LiCl-treated hive showed a significantly higher weight, whereas no other differences were detected between treatments and control. The same trend seen in 2018 was repeated in 2019, while a total bee larval mortality was observed after the first LiCl application, and still no differences in Varroa mite mortality were observed. According to these results, it was concluded that LiCl has no effect on Varroa mite mortality during normal beekeeping practice; furthermore, the recommended amount of treatment (25 mM) had a lethal effect (i.e., total mortality) on larvae following repeated applications.

Understanding the Mechanism of Individual Constitutional Complaints in Lithuania: Main Features and Challenges of the First Years of Application

Background: The mechanism of individual constitutional complaints has been in place in most European states. In the constitutional legal practice of European states, constitutional complaints as the specific procedural instrument for protecting a person’s constitutional rights and freedoms have become an increasingly acceptable, applicable, and justifiable measure. However, Lithuania has introduced this mechanism of human rights protection only with constitutional amendments of 2019. This article examines the legal regulation governing the institution of constitutional complaints, as well as the use of this institution in Lithuania in 2019–2022. The research aims to shed light on the choice of the Lithuanian model of constitutional complaints and its main features, as well as to identify the problematic aspects of this model. Methods: To reveal theoretical and practical aspects of the question under consideration, this article combines different methods of scientific inquiry, including analysis of documents, as well as the logical, systemic, critical, comparative, teleological, and linguistic methods of analysis. The method of document content analysis was used to analyse the content of relevant normative and jurisprudential research sources. This approach used the text of the analysed documents to identify relevant words and phrases, contextualise their usage, and link the acquired data to statements in specialised literature. The analysis hinged on theoretical methods, particularly systemic and logical analysis, used to analyse virtually all the aspects discussed in the paper. Comparative analysis was used to compare the legal regulation of the constitutional complaint model in other Central and Eastern European countries and the Lithuanian legal regulation on similar issues. Teleological and linguistic methods of analysis have been used to clarify the content of the ambiguously understood provisions governing the individual constitutional com- plaint model, the true intentions of the legislator, and the meaning of the concepts contained in the legislation. The paper also analyses the statistical information on the admissibility of constitutional complaints in Lithuania and other aspects of using this human rights protection mechanism in 2019–2022. Results and conclusion. The paper concludes that after the amendments to the Constitution concerning the consolidation of individual constitutional complaints entered into force in 2019, Lithuania can no longer be categorised among the states with a limited scope of entities entitled

TAX EVASION AND ITS IMPACT ON THE IRP FISCAL COLLECTION

The IRP collected little in these first years of application. But, its main function in the tax system is not in collection, but in the formalization of the economy and the closing of the circle of tax control, which will promote equal opportunities in the market and increase the collection of other taxes. since evasion produces losses for the State and tax inequality, since “some pay more than others; It is not just a cash issue but an equity issue. The investigation develops the details of this tax regime because there is priority in the acquisition of knowledge and training of accountants and taxpayers in order to avoid tax evasion. The objectives of this work are to analyze the tax evasion of Personal Income Tax (IRP) – Income and Capital Gains (RGC) taxpayers and its impact on the country's tax collection. The research design is descriptive. The survey was used as a data collection technique. The selected sample was 30 accountants and 30 taxpayers from Ciudad del Este. The type of sampling was probabilistic since the entire population had the same possibility of being surveyed. The results obtained demonstrated that tax evasion does exist, whether voluntary or involuntary, because there is no tax awareness; To achieve a fairer tax system, we must fight against evasion and avoidance: strengthening our legal framework to avoid tax maneuvers, improving oversight and effectively sanctioning offenders.

Effects of mechanical box pruning intensity on bud development, vegetative growth, and yield components on cv. Cabernet-Sauvignon in Mendoza, Argentina

Mechanised winter pruning is increasingly being used to reduce the high costs of manual pruning. Mechanised pruning is non-selective, and for its optimal application, the definition of pruning intensity is necessary to achieve the target yield and grape quality. Our objectives were to evaluate the effects of three intensities of mechanical box pruning compared to a manual pruning treatment on spur length, the number of retained buds, budburst, shoot growth, and development; yield components and berry composition, and vine balance. Treatments corresponded to three mechanical pruning intensities leading to different bud loads at the beginning of the experiment by pruning at different distances from the cordon (i.e., box size): MP1 (1 cm height × 7 cm width), MP2 (14 cm × 14 cm), and MP3 (21 cm × 21 cm). MP2 treatment was also compared to a traditional manual pruning treatment (SP) that was pruned to the same bud/plant in the first season. In the first season, MP2 retained the same bud/plant as SP, but in the second and third seasons, MP2 retained 88 % and 100 % more buds/plant than SP, respectively. Accordingly, MP2 and SP showed no difference in yields in the first season, but in the second season, MP2 showed a 39 % higher yield than SP. Regarding the intensity of mechanical pruning, after treatments were applied, the number of retained buds increased as box size increased. Treatments modified the length of spurs, budburst percentage and their pattern. In the first season, the yield on the highest box (MP3) was four times higher than the smallest box (MP1), but they showed similar yields in the second season. The intensity of mechanical box pruning, applied after two seasons, generated regulatory and compensation mechanisms (i.e., lower budburst and cluster weight), leading to similar yields independently of the pruning intensity. Our results show that (i) after two seasons, mechanical pruning was more productive than manual pruning, and (ii) mechanical pruning intensity had a marked influence on yield only during the first year of application, while some compensation mechanisms among yield components equilibrate yield afterwards.

Suspension of sentence execution during the war. Application practice (1941-1942)

The article highlights the historical origins and practice of using the suspension of sentence execution for military servicemen and conscripts in the conditions of martial law introduced during the Second World War. Such an opportunity was given to convicts who expressed a desire to participate in combat operations as part of Red Army units (from July to September 1942 – penal battalions and companies), as well as to persons of draft age who were under investigation. The chronological limits cover the first year of application of the suspension practice. The lower limit is June 22, 1941, the date of the introduction of martial law, the upper limit is determined by the time of the creation of penal units in the Red Army, which became the place of service for “suspendees”.

The Effect of Biochar Applied Alone and in Combination with Mineral and Organic Fertilisers on the Yield of White Cabbage and Soil Properties

The study aimed to investigate the effectiveness of biochar application on fertile soils in a temperate climate during the first year of application. The field trial was conducted on a nutrient-rich silt loam soil at two experimental sites in north-eastern Slovenia (Biš and Skorba). The effect of biochar applied alone or in combination with compost or mineral fertiliser on soil properties and yield of white cabbage was studied. In addition to the control (C), the soil received five treatments including biochar (B; 1.5 t/ha), compost (CO; 1.5 t/ha), biochar-mixed compost (BCO; 3.0 t/ha), standard mineral fertilisers (NPK; NPK 0.35 t/ha, potassium sulphate 0.25 t/ha and calcium ammonium nitrate 0.25 t/ha) and combined application of half the amountof NPK and BCO (NPK+BCO). The results showed that the applied treatments had no significant influence on the measured soil chemical parameters, except for the amount of total organic carbon, electrical conductivity and pH in Biš and total carbon in Skorba. All investigated parameters (cabbage head weight, head circumference, total and market yield) were higher at the experimental site Skorba. Statistically significant differences were found only at the experimental site Biš, where the treatment influenced all parameters (p < 0.01), except for the head circumference of the cabbage. The NPK and NPK+BCO treatments produced significantly higher total yields (66.7 t/ha and 65.8 t/ha, respectively) and marketable yields (53.2 t/ha and 51.8 t/ha, respectively) compared to the other treatments (41.3-52.6 t/ha and 30.5-42.4 t/ha, respectively). Although the differences between the other treatments were insignificant, a trend of decreasing cabbage yields towards CO > BCO > B was observed. Similar results were also obtained when analysing the average data of the two experimental sites.

Ocena postulatów rozwoju systemu zapobiegania przemocy domowej w zakresie środków izolacji sprawców przemocy domowej wobec osób z niepełnosprawnościami

Domestic violence against people with disabilities is characterized by their profound isolation from those around them. Having suffered harm, they are often left alone with their difficult experiences. In this group, the typical barriers that make it difficult to disclose the harm and to seek outside professional help are accompanied by additional obstacles. It is therefore necessary to take into account the complete concealment of a significant part of the phenomenon and the difficulties of local support services in diagnosing the problem and in reaching an appropriate support, whether preventive or intervention. In view of the profound social isolation of people with disabilities and their harm, some instruments of domestic violence prevention can play a greater role in preventing acts of violence against this group. These include new barring orders, if appropriately adapted. After the first year of application of these civil and administrative measures in Poland we have data on the extent of their implementation. Legislative postulates are also formulated for further development of the whole system with further barring and protection instruments, which can be applied without the necessity of conducting criminal proceedings, as well as for introduction of solutions dedicated to persons with disabilities. Based on the analysis of data, the article attempts to answer the question about the effectiveness of barring orders as well as their future adaptation to the needs of persons with disabilities. It also formulates comments and conclusions concerning the planned regulations in this area, using the example of Austrian solutions, which were the prototype for the new Polish barring orders.

Productivity and grain quality of winter wheat under different tillage and fertilisation of typical chernozem soil

Аіm. To show the comparative productivity and quality parameters of winter wheat grain under No-till system in the first year of application with systematic surface tillage and minimum ploughing in grain 5-field crop rotation in the central part of the Forest-Steppe. Methods. Field, laboratory, comparative and calculation. Results. In the autumn period, under minimum tillage by systematic ploughing, the density was in the range of 1.08–1.13 g/cm3 with a total porosity of 57–59% and a ratio of categories of moisture to air pores of 0.6–0.7 to 1 with K = 1.33–1.44. Under the No-till system for ploughing, the density of the structure was at the optimum level (1.08–1.18 g/cm3) with a porosity of 55–59% and a ratio of 0.4–0.6 to 1 with = 1.22–1.44. Under systematic surface tillage, the structure density was in the range of 1.02–1.14 g/cm3 with differentiation of 0–30 cm of soil layer: loose (1.02 g/cm3) – compacted (1.14 g/cm3) – loosened (1.12 g/cm3), which is closer to the optimal value than under ploughing and No-till tillage system. The total consumption of productive moisture reserves in parts of a metre thick layer was higher from the 50–100 cm layer: under ploughing – 61%, No-till tillage – 62%, surface tillage – 56%, No-till tillage – 61%, which can be explained by the developed root system of winter wheat in autumn. Under ploughing and surface tillage, the yield of wheat grain was the same, while under No-till, the yield of winter wheat grain was significantly lower by 1.08–1.27 t/ha and 1.62-2.06 t/ha, or by 19.0-21.3% and 24-31%. Under ploughing and surface tillage – protein 13.2–13.5%, crude gluten – 25.2–25.6%, and under No-till 12.5–12.7% and 24.2–25.4%, respectively. Conclusions. The analysis of crop yields under different methods of cultivation and fertilisation showed that in the first year of application of No-till systems, compared to ploughing and surface tillage, their low efficiency was revealed.

Optimal Resistance Management for Mixtures of High-Risk Fungicides: Robustness to the Initial Frequency of Resistance and Pathogen Sexual Reproduction.

There is a strong consensus that selection for fungicide resistant pathogen strains can be most effectively limited by using applications of mixtures of fungicides designed to balance disease control against selection. However, how to do this in practice is not entirely characterized. Previous work indicates optimal mixtures of pairs of fungicides which are both at a high risk of resistance can be constructed using pairs of doses that select equally for both single resistant strains in the first year of application. What has not been addressed thus far is the important real-world case in which the initial levels of resistance to each fungicide differ, for example because the chemicals have been available for different lengths of time. We show how recommendations based on equal selection in the first year can be suboptimal in this case. We introduce a simple alternative approach, based on equalizing the frequencies of single resistant strains in the year that achieving acceptable levels of control is predicted to become impossible. We show that this strategy is robust to changes in parameters controlling pathogen epidemiology and fungicide efficacy. We develop our recommendation using a preexisting, parameterized model of Zymoseptoria tritici (the pathogen causing Septoria leaf blotch on wheat), which exemplifies the range of plant pathogens that predominantly spread clonally, but for which sexual reproduction forms an important component of the life cycle. We show that pathogen sexual reproduction can influence the rate at which fungicide resistance develops but does not qualitatively affect our optimal resistance management recommendation. [Formula: see text] Copyright © 2023 The Author(s). This is an open access article distributed under the CC BY 4.0 International license.

THE ROLE OF ORGANIC FERTILIZERS (STRAW, GREEN MANURE, CROP-ROOT REMAINS) IN HUMUS REPRODUCTION AND PRESERVATION IN THE SOIL

The paper presents results of thestudies on assessment of the role of organic substances created in crop rotation agrocenoses and used as fertilizer for agricultural crops (straw, green manure, crop- root residues). The studies were carried out in a five-field grain crop rotation with alternation: vetch-oat mixture as a green manure crop - winter wheat - millet - spring wheat - barley. The scheme of the experiment consisted of six variants with application of organic, organo-mineral and mineral fertilizers: 1. Control (green manure); 2. Straw of the forecrop; 3.Straw of the forecrop+ 10 kg of nitrogen (urea) per 1 ton of straw; 4.Straw of the forecrop+ Biocomposite-correctbiological preparation; 5.Biocomposite-correctbiopreparation; 6. NPK (doses of fertilizers for the planned yield of winter wheat 4.5 t/ha, millet 4.0 t/ha, spring wheat 4.0 t/ha, barley 4.0 t/ha). It was found that usage of straw as an organic fertilizer contributes to an increase of crop yields in the first year of application. Its effectiveness is greatly increased in combination with a nitrogen supplement and a biological product: the increase of grain yield was (depending on crops) from 0.19 to 0.51 t/ha. The amount of organic matter entering the soil per 1 hectare of crop rotation area in case of combined usage of green manure, straw and crop-root residues was 2 times higher than the control variant (green manure). Complete reproduction and preservation of humus content is possible in case of combined usage of green manure, straw, crop- root residues and biological preparations as organic fertilizers in order to improve the conditions of their decomposition.

Early Effects of No-Till Use on Durum Wheat (Triticum durum Desf.): Productivity and Soil Functioning Vary between Two Contrasting Mediterranean Soils

The diffusion of no-tillage (NT) is to be encouraged because of the benefits it can provide in terms of improving soil fertility and counteracting global warming and climate change as part of climate-smart agriculture practices. However, the introduction of this management can be difficult, especially in the first years of application, and can lead to unpredictable yield results depending on the soil type. Therefore, the aim of this experiment was to evaluate the early effect of NT use, compared to the conventional mouldboard ploughing (CT), on two different soils, a clay-loam (GAL) and a sandy-clay-loam soil (SMA), by monitoring a set of 43 different soil and plant variables that were expected to vary with tillage and/or soil type. At both experimental sites, NT showed lower wheat total biomass (−29%) and grain yields (−17%) than CT with a more pronounced decrease in GAL than in SMA. Yield differences were accompanied by modifications in nutrient, microbial community and soil enzyme activity dynamics which highlighted higher stress in GAL, than in SMA soil, attributable to lower crop residues decomposition and substrate availability. Therefore, our findings suggest that the negative consequences due to the transition to NT depend on specific soil characteristics, like texture and organic matter concentration, with different repercussions on soil quality as well as on wheat growth and productivity.

Crop residues in corn-wheat rotation in a semi-arid region increase CO2 efflux under conventional tillage but not in a no-tillage system

Appropriate management of crop residue plays a key role in mitigating greenhouse gas emissions. However, it has been inadequately implemented in general agricultural management practices. In a field investigation using static chambers, we evaluated the effects of crop residue at three different rates - 100 % (R100), 50 % (R50), and residue removal (R0) - on carbon dioxide (CO2) efflux. The field study was conducted in corn-wheat rotation under conventional (CT) and no-tillage (NT) systems in a semi-arid region. The main results showed that CO2 efflux was positively correlated with higher soil temperature (0.43–0.79) and microbial biomass carbon (0.66–0.89). The crop residue treatments affected these traits. A strong positive relationship between CO2 efflux and the crop residue (R2 = 0.96, CT and R2 = 0.9 for NT) was observed. In the CT system, significant increases were detected among residue rates on cumulative CO2 efflux, where R100 and R50 resulted in 36 % and 25 % higher cumulative CO2 efflux, respectively, than R0. In contrast, there was no significant difference in cumulative CO2 efflux among the crop residue retention (R100 and R50) and removal (R0) treatments under the NT system. Our study revealed that crop residue retention led to increased CO2 efflux under the CT system in semi-arid conditions during the first year of application, while under the NT system, CO2 efflux was not impacted by crop residue. Our results indicate that there is considerable potential for improving soil management practices in the context of soil degradation, climate change, increasing crop productivity, and carbon (C) sequestration.

Managing food waste is key to tackling climate change

Managing food waste is key to tackling climate change

Selective Bio-Waste Collection System in Gdynia from the Perspective of Residents of Multi-Family Households

Purpose: The purpose of the article is to investigate what is the reason for the insufficient amount of bio-waste collected selectively from Gdynia residents in 2020, i.e., in the first year of application of the new rules of separate collection. The research question has been formulated as follows: What problems, if any, for households are caused by the extension of the separate collection model to an additional fraction of bio-waste? Design/Methodology/Approach: Several research methods were applied, literature review, data exploration method, desk research. Moreover, in 2021, a survey was conducted among multifamily households in Gdynia, in which the sample size was 235. Due to the epidemiological situation in Poland, the survey was conducted based on an online questionnaire which contained 11 questions divided into three sections: 1) general knowledge on bio-waste and the current collection model, 2) problems faced by respondents in connection with the introduction of the new model of bio-waste collection, 3) demographic questions. Findings: The research clearly shows that the amount of bio-waste collected selectively in Gdynia is far from the desired. Most of the residents of Gdynia treat their new obligation regarding bio-waste selection as an additional nuisance, and their knowledge about the purpose and methods of collection is highly unsatisfactory. Practical Implications: The survey findings and proposed recommendations can be used by local governments to improve collection system of bio-waste. Originality/Value: So far, no research has been conducted on the problems encountered by residents in the field of separate collection of bio-waste.

Non-financial information in IBEX35: Comparison of voluntary vs compulsory elaboration and assurance

Purpose: Large companies are used to elaborating and verifying non-financial information voluntarily. In Spain, it is compulsorily required after Law 11/2018. These new compulsory requirements have led us to study how the previous voluntary practices have been modified and if there is a connection between the auditing and providing assurance company. Design/methodology/approach: The studied sample compiles companies listed on IBEX 35 in 2018 to analyze the first year of application of Law 11/2018, 2018, and the previous one, the year 2017, when this information was voluntarily disclosed. We have created a database with features of non-financial information to carry out a descriptive analysis segmenting the sample by year, cross tables and chi-square tests. Findings: Big Fours are the companies that provide assurance of non-financial information as well as audit the financial information of listed companies. Law 11/2018 has not implied important changes for the IBEX 35 companies because what was compulsorily required at first was previously voluntarily done, i.e. the majority of companies have already applied GRI (Global Reporting Initiative) standards when it was voluntary and also when compulsory and they keep including non-financial information in the management report. It has been also checked that auditing and providing assurance firms are specialized by sectors. Originality/value: Currently there is an intense discussion about the future of non-financial information regulation in Europe. The expected changes will affect the Spanish regulation as a Member State. It is a need to contextualize the starting point.

Weed Occurrence in a Young Apple Orchard Mulched With Two Different Organic Materials

Abstract In this study, conducted at the Research Station of the Wrocław University of Environmental and Life Sciences, Poland, we sought to determine the communities of weed species and their temporal occurrence in a young apple orchard mulched with spent mushroom compost or Miscanthus straw applied to tree rows. A herbicide fallow treatment was used as a control. During the first year of application, both organic mulches protected against the germination of weed seeds stored within the soil. In subsequent years, however, annual weeds occurred in the mulched tree rows, the most aggressive of which was Chenopodium album L. Annual increases in population densities were noted over the 4 subsequent years of research, particularly in the rows receiving spent mushroom compost. Perennial species in the family Poaceae and genus Malva were present in soil receiving both organic mulches. Trifolium repens L. was the perennial weed most often noted in the Miscanthus mulch, whereas Taraxacum officinale Web. was more characteristic of the spent mushroom compost. Commencing from the spring of the third year following apple tree planting, weed infestation associated with the spent mushroom compost was similar to that observed in the herbicide fallow, thus necessitating three annual applications of herbicide to further maintain the orchard. The insufficient weed suppression obtained with this mulch precludes its recommendation as an effective weed management system. Although Miscanthus straw provided extended tree row protection from weed infestation, herbicide intervention was also required. Notably, however, despite the fact that Miscanthus straw provided conditions more favorable to tree growth, apple tree yields and fruit quality tended to be similar under the three investigated orchard soil management systems.

Environmental and economic trade-offs of using composted or stockpiled manure as partial substitute for synthetic fertilizer.

Manure generated from livestock production could represent an important source of plant nutrients in substitution of synthetic fertilizer. To evaluate the sustainability of partially substituting synthetic fertilizer with soil organic amendments (OAs) in horticulture, an economic and greenhouse gas (GHG) budget was developed. The boundary for analysis included manure processing (stockpiling vs. composting) and transport and spreading of manure and compost (feedlot and chicken) in intensively cultivated horticultural fields. The OA field application rates were calculated based on the nitrogen supplied by OAs. The GHG budget based on directly measured emissions indicates that the application of composted manure, in combination with reduced fertilizer rate, was always superior to stockpiled manures. Compost treatments showed from 9 to 90% less GHG emissions than stockpiled manure treatments. However, higher costs associated with the purchase and transport of composted manure (three times higher) generated a greater economic burden compared with stockpiled manure and synthetic fertilizer application. The plant nutrient replacement value of the OAs was considered only for the first year of application, and if long-term nutrient release from OAs is taken into account, additional savings are possible. Because the income from soil carbon sequestration initiatives in response to OA application is unlikely to bridge this financial gap, particularly in the short term, this study proposes that future policy should develop methodologies for avoided GHG emissions from OA application. The combined income from soil carbon sequestration and potentially avoided GHG initiatives could incentivize farmers to adopt OAs as a substitute for synthetic fertilizers, thereby promoting more sustainable farming practices.