Institutional Characteristics Research Articles

Fair value and investment property in accounting literature: a review

Purpose This study aims to provide a timely review concerning the determinants and economic consequences of fair value reporting in real estate industry, as these topics have been gaining momentum in accounting literature recently. Design/methodology/approach Diverse editorial sources (e.g. Elsevier, Emerald, Meridian Allenpress, Springer, Sage, Taylor & Francis and Wiley-Blackwell) were consulted to identify relevant studies for this review. Keywords used to collect studies include “fair value” and “IAS 40” or “investment property” and “fair value or “fair value and real estate.” This search yields 33 studies published between 2009 and 2023. Findings The synthesis of reviewed papers suggests that studies were mainly conducted in the European countries after the mandatory adoption of international financial reporting standards (IFRS) in 2005 and the Australian setting. The first stream of research deals with the choice of fair value approach. Reported empirical findings suggest that corporate size and market-to-book ratio are negatively associated with fair value choice, whereas ownership dispersion increases the likelihood of choosing fair value approach. The empirical evidence concerning the determinants of fair value magnitude suggests the type of appraiser represents a key predictor of the extent of fair value use. The second stream of research examines the impact of fair value reporting in real estate industry. Findings suggest that empirical evidence is still limited with respect to creditors, managers and financial analysts; fair value reporting is generally associated with higher level of value relevance for investors; and the use of Level 3 inputs in fair value estimates for investment properties is associated with high degree of estimation uncertainty for external auditors leading to increased audit risk and fees. Practical implications With respect to regulators, this review emphasizes that the beneficial impacts of fair value reporting are linked to institutional characteristics (e.g. legal system, the degree of market development), the reliability concerns regarding fair value estimates and the independence of appraiser. Because real estate industry is generally characterized by the lack of active market, regulators may adopt regulations requiring the independence external appraiser. Originality/value This literature review represents a historical record and an introduction for accounting scholars, in emerging economies and other settings, where fair value accounting has gained wide acceptance among the investment community. It also offers guidance for future research avenues.

Institutional investor horizons and stock price crash risk

This study examines how institutional investor investment horizons impact stock price crash risk for China’s A-share firms from 2007 to 2019. Long-term investments by institutions significantly mitigate risk by curbing managerial myopia, enhancing transparency, and improving accountability, thus deterring self-serving behavior. Moreover, long-term shareholding and professional investment indeed strengthen institutional investor supervision and corporate governance, reducing stock price crash risk. This paper also discusses institutional investor characteristics, such as herding behavior, information competition, and cliques, as well as external environmental factors, such as investor protection and external monitoring, on institutional investor horizons. Furthermore, effective internal governance, such as diversity of board sources and the diligence of audit committees, can amplify the risk reduction effects of long-term institutional investment.

Cerebral Edema Monitoring and Management Strategies: Results from an International Practice Survey.

Cerebral edema is a common, potentially life-threatening complication in critically ill patients with acute brain injury. However, uncertainty remains regarding best monitoring and treatment strategies, which may result in wide practice variations. A 20-question digital survey on monitoring and management practices was disseminated between July 2022 and May 2023 to clinicians who manage cerebral edema. The survey was promoted through email, social media, medical conferences, and the Neurocritical Care Society Web site. We used the χ2 test, Fisher's exact test, analysis of variance, and logistic regression to report factors associated with practice variation, diagnostic monitoring methods, and therapeutic triggers based on practitioner and institutional characteristics. Of 321 participants from 160 institutions in 30 countries, 65% were from university-affiliated centers, 74% were attending physicians, 38% were woman, 38% had neurology training, and 55% were US-based. Eighty-four percent observed practice variations at their institutions, with "provider preference" being cited most (87%). Factors linked to variation included gender, experience, university affiliation, and practicing outside the United States. University affiliates tended to use more tests (median 3.87 vs. 3.43, p = 0.01) to monitor cerebral edema. Regarding management practices, 20% of respondents' preferred timing for decompressive hemicraniectomy was after 48h, and 37% stated that radiographic findings only would be sufficient to trigger surgery. Fifty percent of respondents reported initiating osmotic therapy based on radiographic indications or prophylactically. There were no significant associations between management strategies and respondent or center characteristics. Twenty-seven percent of respondents indicated that they acquired neuroimaging at intervals of 24h or less. Within this group, attending physicians were more likely to follow this practice (65.5% vs. 34.5%, p = 0.04). Cerebral edema monitoring and management strategies vary. Features associated with practice variations include both practitioner and institutional characteristics. We provide a foundation for understanding practice patterns that is crucial for informing educational initiatives, standardizing guidelines, and conducting future trials.

Bargains, Handouts, and Hand-Me-Downs: Poor Households’ Use of (Re)distribution Systems

ABSTRACT Consumption practices represent a central mode of social integration. Yet, due to the lack of material resources poor households cannot meet the expectations of dominant consumer culture, thus facing limited choices and feelings of shame. Based on a qualitative long-term study of the welfare production of 40 poor Swiss households, this article sheds light on consumption patterns and experiences in different distribution systems, namely the primary market, the charity system, and redistribution systems for used goods. It shows that feelings of shame and processes of exclusion differ between distribution systems according to institutional features conducive to the (in)visibility of poverty.

Quantity and Quality: Equity Considerations for the Funding of Categorical Programs in Community Colleges

ABSTRACT Categorical funding is often intended to support our most historically underserved students, while also addressing financial inequities. Extant research suggests, however, that these funding streams may be equitable in intention but not in practice. Situated in a multidimensional equity framework, this study leverages descriptive budget data, funding and regulation documentation, and interviews with categorical-affiliated staff across multiple institutions within the US’s largest community college system to examine funding (in)equities of categorical funding and their potential to address persistent inequities in student access and success within higher education. Our findings suggest that in addition to trade-offs in the funding formulas themselves, contextual factors via program regulations and institutional characteristics also ultimately influence the “equitable” resourcing of these potentially high-impact programs. This study contributes to literature on higher education finance and policy, including the often-overlooked mechanism of categorical funding, and offers implications for future policy and practice, as well as opportunities for future research.

Modelling Institutional Characteristics that Influenced Implementation of Blended Learning in Public Universities in Kenya

Modelling Institutional Characteristics that Influenced Implementation of Blended Learning in Public Universities in Kenya

The dynamic effects of oil supply shock on China: Evidence from the TVP-Proxy-VAR approach

This study examines how changes in oil supply impact oil prices and China's macroeconomy. We developed an estimator that uses OPEC's institutional characteristics and high-frequency data to identify an oil supply surprise shock. This oil supply surprise is then incorporated as an exogenous variable into a TVP Proxy VAR model to analyze the effects of oil supply shocks on China's economy. Our findings indicate that negative oil supply shocks lead to higher oil prices, which in turn cause increases in China's interest rates and inflation, a decline in stock prices, a short-term rise in exports, and a long-term decrease in industrial output. When considering time-varying model parameters, we found that periods with larger oil supply shocks have a more pronounced impact on the macroeconomy. Our research provides empirical evidence for a better understanding of the effects of energy supply fluctuations.

The implications of critical theory for adult education policy

The German tradition of critical theory (often called the Frankfurt School), represented by such authors as Theodor Adorno, Max Horkheimer, and Oskar Negt, have given crucial contributions to social and cultural theory in investigating and conceptualizing contradictory conditions of modern Western societies. This paper will discuss the ways in which these critical theorists have approached adult learning and education. Important elements are the role of adult learning in confronting the past and the present of Western societies (Adorno, Horkheimer) and the potential of experience-based learning in supporting open and democratic cultures and communities (Negt). Except for Negt, adult education was a minor topic for these critical theory scholars. Nevertheless, their contributions include important comments on and implications for adult education policy, including questions such as the responsibility of states for education, the democratic character of educational institutions, and the relationship between skills for work and for civil life. Critical theory holds important insights in the societal embedding of adult education and consequences for the objectives. These insights can guide (and have guided) critical research in adult education policy, but they need to be combined with policy analysis concepts and systematic empirical work.

Comparison of Urban Climate Change Adaptation Plans in Selected European Cities from a Legal and Spatial Perspective

The aim of this paper is to identify and compare the key institutional features of urban climate change adaptation plans in three geographically, systemically, and climatically distinct European countries (Greece, Spain, and Poland). The paper concentrates on the tool indicated and confirms the circumstances and potential outcomes of its usage in the selected countries. A case study of a particular city was chosen in each country and the applicability of the climate change adaptation plan there was confirmed. Analysis was also performed on the plans’ legal aspect, connection to national-level strategic planning, and spatial planning. The research questions formulated and addressed are as follows: how do urban climate change adaptation plans in the selected countries define key climate challenges? Is the content of the municipal climate change adaptation plans consistent with the content of the diagnosis of climate challenges at the supra-local level and in the scientific discussion? How are climate change adaptation plans translated into the implementation sphere? Τhe example of Spain and Greece confirms that plans can combine general climate change adaptation objectives with specific (evasive) guidelines for urban policies, while the example of Poland shows that the content of climate change adaptation plans can often be too vague and difficult to further integrate into urban policies. The research results obtained are relevant from the perspective of comparing institutional responses to climate challenges. The research proposes possible methods for making such comparisons.

Institutional investors' geographic concentration and environmental, social, and governance performance: An inverted U‐shaped relationship

AbstractAlthough the rapid development of the Internet has infinitely shortened the distance between economic agents, geographic distance is still an important factor affecting information acquisition and interpersonal interactions between them. Using data on Chinese A‐share listed companies from 2009 to 2020, we explore the relationship between geographic concentration of institutional investors and environmental, social, and governance (ESG) performance. Our findings indicate that investors' geographic concentration has an inverted U‐shaped influence on ESG performance, and high‐speed railway and institutional environment weaken the negative influence of geographic concentration of institutional shareholders, leading to a flatter inverted U‐shaped relationship. As high‐speed railway and institutional environment further flatten the curve, the inverted U‐shaped relationship will eventually become U‐shaped, and a “shape‐flip” occurs. Our research offers a new perspective on the factors impacting corporate ESG performance, enriching institutional investor characteristics, and having practical significance for improving ESG performance.

Governing Complexity in Complex Times: The HDP Nexus and the Role of the UN, the EU and the World Bank

ABSTRACT Based on the work conducted with a Nexus-centred network of scholars and practitioners (HDP LAB SYNEX4 Future), an overview is offered of the literature on regime complexity to analyse origins and evolution of the Triple Nexus multilateral approach to the governance of compound humanitarian-development-security crises. Identifying the main institutional features of the UN-orchestrated Nexus policy concept highlights its potential as an innovative attempt at global experimentalist governance. This analysis of the nexus-based approach of the United Nations (UN), the European Union (EU) and the World Bank Group (WBG) in three pilot countries – Cameroon, Myanmar and the Democratic Republic of Congo (DRC) – demonstrates that, while coordination has increased, the agency of local communities remains limited and major impediments hinder the inclusion of the peace dimension, an area where separate initiatives by non-Western regional organisations have also stalled. Progress will necessarily depend on the ability of Nexus actors to develop its bottom-up and participatory components, and to improve coordination within the group of like-minded donors who share a clear commitment to a human rights-based, inclusive and prosperous future.

Capital structure in Latin America: institutional and macroeconomic effects

PurposeThis study analyzes the influence of institutional and macroeconomic factors, in addition to firm-level factors, on the capital structure of listed industrial Latin American (LATAM) companies. The objective is to provide empirical evidence on LATAM firms from (1) the perspective of the traditional trade-off and pecking order theories and (2) from approaches that introduce the impact of institutional and macroeconomic factors into the analysis.Design/methodology/approachThe empirical analysis adopts an econometric methodology using panel data on companies from Argentina, Brazil, Chile, Colombia, Mexico and Peru from 2008 to 2018.FindingsThe results indicate that, in addition to the firm-level characteristics, the institutional and macroeconomic characteristics of the countries influence the capital structure of LATAM companies.Research limitations/implicationsThe study presents some limitations. It is mainly focused on listed companies sourced from only six LATAM countries due to a lack of data. It would be advisable to carry out similar studies with corporate governance factors, family businesses and small and medium-sized enterprises (SMEs).Practical implicationsThe results can serve as a reference for economic agents and professionals, encouraging them to consider the evolution of institutional and macroeconomic variables when making decisions. Academically, our findings verify the validity of conventional theories and the relevance of incorporating external institutional variables into the capital structure framework.Originality/valueThe importance of this research lies in analyzing the capital structure of companies in a little-explored geographic area, LATAM, including institutional and macroeconomic factors and using the new Orbis database.

Physician and Practice Characteristics Influencing Telemedicine Uptake Among Frontline Clinicians in the Early COVID-19 Pandemic Response: National Survey Study.

Telemedicine expanded rapidly during the COVID-19 pandemic, as key policy changes, financial support, and pandemic fears tipped the balance toward internet-based care. Despite this increased support and benefits to patients and clinicians, telemedicine uptake was variable across clinicians and practices. Little is known regarding physician and institutional characteristics underlying this variability. This study aimed to evaluate factors influencing telemedicine uptake among frontline physicians in the early pandemic response. We surveyed a national stratified sample of frontline clinicians drawn from the American Medical Association Physician Professional Data in June or July 2020. The survey inquired about the first month and most recent month (June 2020) of pandemic telemedicine use; sample data included clinician gender, specialty, census region, and years in practice. Local pandemic conditions were estimated from county-level data on COVID-19 rates at the time of survey response. Data were analyzed in a weighted logistic regression, controlling for county-specific pandemic data, and weighted to account for survey data stratification and nonresponse. Over the first 3-4 months of the pandemic, the proportion of physicians reporting use of telemedicine in >30% of visits increased from 29.2% (70/239) to 35.7% (85/238). Relative to primary care, odds of substantial telemedicine use (>30%) both during the first month of the pandemic and in June 2020 were increased among infectious disease and critical care physicians and decreased among hospitalists and emergency medicine physicians. At least minimal prepandemic telemedicine use (odds ratio [OR] 11.41, 95% CI 1.34-97.04) and a high 2-week moving average of local COVID-19 cases (OR 10.16, 95% CI 2.07-49.97) were also associated with substantial telemedicine use in June 2020. There were no significant differences according to clinician gender, census region, or years in practice. Prepandemic telemedicine use, high local COVID-19 case counts, and clinician specialty were associated with higher levels of substantial telemedicine use during the early pandemic response. These results suggest that telemedicine uptake in the face of the pandemic may have been heavily influenced by the level of perceived threat and the resources available for implementation. Such understanding has important implications for reducing burnout and preparation for future public health emergencies.

Venture capital exit after venture IPO

AbstractResearch SummaryVenture capital firms (VCs) sometimes continue to hold significant equity stakes in entrepreneurial ventures after venture IPO. The information economics view suggests that retaining equity signals VC commitment and venture quality. This study conceptualizes retaining equity as holding an exchange option, the option to exchange VCs' own valuation of IPO ventures for the market's valuation. Holding this option allows VCs to benefit from the ventures' upside potential. Since exit amounts to giving up the option, the option value represents an opportunity cost of exit. VCs may delay exit if this option is sufficiently valuable. The study examines two key conditions that interact to increase the value of this option: uncertainty and positive private information. This study contributes to research on VC exit and real options.Managerial SummaryWhen do VCs retain equity rather than exit after venture IPO? Researchers have addressed the impact of signaling, cash constraints, human capital constraints, blockholding, VC fund performance, portfolio diversification and institutional features. We identify a previously unrecognized driver: to retain the opportunity to benefit from an IPO venture's upside potential that is yet to be fully recognized or realized. We submit that VCs' incentive to retain equity increases with uncertainty in the venture's industry, and VCs' positive private information as indicated by venture patent applications and positive market surprises in the venture's industry. We find largely supportive evidence for the positive joint effect of uncertainty and private information on the decision to retain equity within the first year or even two years after IPO lockup expiration.

Configuration of Man’s Position within Patriarchal Structure in Nepalese Society

Patriarchy is a powerful philosophy and structure of male domination and supremacy. It is not new, nor is the recognition of women’s demoralized existence well-established patriarchal system and it embraces that there is an inferior position of women since historical period. Patriarchy is a social system in which men use, abuse, control, oppress and exploit women. The concept of patriarchy highlights the interconnection of different aspects of gender discrimination and women are often underprivileged in many areas of social existence. Theories and philosophies of patriarchy explore the division of interests between most men and women formed by the social system of gender perceptions, practices and relationships. Gender is a relationship of power and inequality and not merely of variation. There are various supplementary expressions that have extremely related meaning to patriarchy. These incorporate gender command, gender arrange, gender display and sex-gender formulation. They are comparable in pointing to the powerful interconnection of various sphere of influence of gender discrimination. Analyses of patriarchy differ as to whether men's position as head of the household and family or society or state entity is recognized as the key to their potentiality to rule and oppress, or whether the institutional features of men's supremacy are pictured and imagined. In this context, this study provides an analysis of the understanding and accepting of man's position within existing patriarchal structure in Nepalese societies inside the background of gender standpoints and different educational status. It also tries to explore the common judgments and ruling ideologies on patriarchy and its practices and social insights of gender relationships.

Cancer Survivorship Care in the United States at Facilities Accredited by the Commission on Cancer

Since 2021, American College of Surgeons Commission on Cancer (CoC) accreditation standards require providing a survivorship program for patients with adult-onset cancer treated with curative intent. Since more than 70% of all patients with cancer in the US are treated at CoC-accredited facilities, this presents an opportunity for a landscape analysis of survivorship care availability. To determine the prevalence, types, and outcomes of cancer survivorship services at CoC-accredited facilities. This survey study used an anonymous, online, cross-sectional survey conducted from May 4 to 25, 2023. Participants were CoC-accredited facilities in the US representing diverse CoC program categories, institutional characteristics, geographic regions, and practice types. Department of Veterans Affairs cancer programs were excluded due to data usage restrictions. Data were analyzed from July to October 2023. CoC Survivorship Standard 4.8 was released in October 2019 and programs were expected to adhere to the Standard beginning January 1, 2021. Questions included self-reported survivorship program characteristics, availability of services aligned to CoC Survivorship Standard 4.8, and perceived program impacts. Response frequencies and proportions were determined in aggregate and by CoC program category. There were 1400 eligible programs, and 384 programs participated (27.4% response rate). All regions and eligible program categories were represented, and most had analytic caseloads of 500 to 4999 patients in 2021. Most survivorship program personnel included nurses (334 programs [87.0%]) and social workers (278 programs [72.4%]), while physical (180 programs [46.9%]) and occupational (87 programs [22.7%]) therapists were less common. Services most endorsed as available for all survivors were screening for new cancers (330 programs [87.5%]), nutritional counseling (325 programs [85.3%]), and referrals to specialists (320 programs [84.7%]), while treatment summaries (242 programs [64.7%]), and survivorship care plans (173 programs [43.0%]), sexual health (217 programs [57.3%]), and fertility (214 programs [56.9%]) were less common. Survivorship services were usually delivered by cancer treatment teams (243 programs [63.3%]) rather than specialized survivorship clinics (120 programs [31.3%]). For resources needed, additional advanced practice clinicians with dedicated survivorship effort (205 programs [53.4%]) and electronic health record enhancements (185 programs [48.2%]) were most endorsed. Lack of referrals and low patient awareness were endorsed as the primary barriers. A total of 335 programs (87.2%) agreed that Survivorship Standard 4.8 helped advance their programs. These findings of this survey study of CoC-accredited programs establish a benchmark for survivorship care delivery in the US, identify gaps in specific services and opportunities for intervention, contribute to longitudinal reevaluation for tracking progress nationally, and suggest the value of survivorship care standards.

Optimizing Concussion Care Seeking: Using Machine Learning to Predict Delayed Concussion Reporting.

Early medical attention after concussion may minimize symptom duration and burden; however, many concussions are undiagnosed or have a delay in diagnosis after injury. Many concussion symptoms (eg, headache, dizziness) are not visible, meaning that early identification is often contingent on individuals reporting their injury to medical staff. A fundamental understanding of the types and levels of factors that explain when concussions are reported can help identify promising directions for intervention. To identify individual and institutional factors that predict immediate (vs delayed) injury reporting. Case-control study; Level of evidence, 3. This study was a secondary analysis of data from the Concussion Assessment, Research and Education (CARE) Consortium study. The sample included 3213 collegiate athletes and military service academy cadets who were diagnosed with a concussion during the study period. Participants were from 27 civilian institutions and 3 military institutions in the United States. Machine learning techniques were used to build models predicting who would report an injury immediately after a concussive event (measured by an athletic trainer denoting the injury as being reported "immediately" or "at a delay"), including both individual athlete/cadet and institutional characteristics. In the sample as a whole, combining individual factors enabled prediction of reporting immediacy, with mean accuracies between 55.8% and 62.6%, depending on classifier type and sample subset; adding institutional factors improved reporting prediction accuracies by 1 to 6 percentage points. At the individual level, injury-related altered mental status and loss of consciousness were most predictive of immediate reporting, which may be the result of observable signs leading to the injury report being externally mediated. At the institutional level, important attributes included athletic department annual revenue and ratio of athletes to athletic trainers. Further study is needed on the pathways through which institutional decisions about resource allocation, including decisions about sports medicine staffing, may contribute to reporting immediacy. More broadly, the relatively low accuracy of the machine learning models tested suggests the importance of continued expansion in how reporting is understood and facilitated.

A Comparison of Food Insecurity Prevalence among Students Attending Minority Serving Versus Predominantly White Institutions in Pre, Earlier, and Later Phases of the COVID-19 Pandemic

BackgroundCollege students have a high prevalence of food insecurity, and descriptive reports suggest even higher rates at minority-serving institutions than those at predominantly White institutions. These institutional inequities in food insecurity among college students based on minority designation may have shifted owing to the COVID-19 pandemic. ObjectivesWe aimed to compare the prevalence of food insecurity between students at minority serving and predominantly White institutions during 3 phases: prepandemic [Fall 2019–Spring 2020 (February 2020)], earlier pandemic (Fall 2020–Spring 2021), and later pandemic (Fall 2021–Spring 2022). MethodsOur study included repeated cross-sectional samples from the American College Health Association–National College Health Assessment III (N = 287,221 students, 354 institutions). We performed multivariable Poisson regression with cluster-robust SEs to estimate associations between institutional minority designation and food insecurity, with 1 model for each pandemic phase. ResultsStudents attending minority serving compared with predominantly White institutions had a higher prevalence of food insecurity overall (42% compared with 37%) and within each pandemic phase. After adjusting for sociodemographic and institutional characteristics, students at minority serving institutions had 23% higher food insecurity prevalence during the prepandemic phase than students at predominantly White institutions (95% confidence interval: 1.14, 1.32). Associations were null for earlier and later pandemic phases. ConclusionsLower institutional inequities in food insecurity after the onset of the pandemic may reflect more students returning home as well as an increase in social safety net programs. Regardless of cause, the high prevalence of food insecurity among students, especially at minority serving institutions, underscores the importance of addressing food insecurity at postsecondary campuses.

Developing safety-zone rules: Based on an institutional choice framework

Under Section 11 of the Artemis Accords, signatories propose the establishment of safety zones to prevent harmful interference and emphasise the imperative to develop relevant rules in the future. However, existing research fails to shed light on whether the chosen institutions by signatories are suitable for addressing safety-zone issues and which institutions should be developed to tackle future safety-zone concerns. Current theories, such as institutional design theory, do not comprehensively summarise the various types of institutions and strategies for their selection. Therefore, this paper presents an institutional choice framework to address these research gaps. Within this research framework, establishing international institutions is perceived as a selection process among different types of institutions. Drawing from previous studies, the framework outlines sixteen distinct institution types, six crucial features of institutions, and three strategies for selecting suitable institutions. After proposing the framework, this study employs it to analyse existing safety-zone rules, identify the optimal institution of safety zones, and devise strategies for making institutional choices. The contribution of this study lies in advancing institutional design theory and facilitating research on safety-zone rules while providing insights for constructing international institutions in other domains.

SSESSMENT OF FACTORS INFLUENCING ADOPTION OF NARICT NEEM ORGANIC FERTILIZER AMONG SMALLHOLDER TOMATO FARMERS IN KADUNA STATE, NIGERIA

This study was designed to assess smallholder tomato farmer’s level of awareness of NARICT neem organic fertilizer as well as to determine the factors influencing its adoption by the smallholder tomato farmers in the study area. Four Local Government Areas (LGAs) were randomly selected from the four ADP zones of the state. One village was randomly selected from each of the four selected LGAs and then 11% of the tomato farmers from each of the four villages were randomly selected to arrive at the sample size of three hundred and fifty (350) tomato formers. Both inferential and descriptive statistics were used in the analysis of data. The mean age of respondents was found to be 42yrs for adopters and 35yrs for non-adopters, 96.9% were males for adopters and 22.1% are females for non-adopters respectively. The mean household size for the non-adopters was 11 persons and 8 persons for non-adopters. 94.3% of the interviewed farmers were aware of the NARICT neem organic fertilizer and 5.7% are not aware of the NARICT neem organic fertilizer. It was therefore concluded that even though about 54.3% of the respondents are aware of NARICT neem fertilizer, only about 45.7 % use it. Also, it was found out that the socio-economic and Institutional characteristics of the farmers have significant influence on the adoption of NARICT neem organic fertilizer. The result shows that socio economic factors such as farming experience, educational level, farm size, age and source of credit significantly influence adoption of the fertilizer...