The Actions Of The For An Unstable Government - 1619 Words

With consideration of the two teenagers that became pregnant and now beg to come home. There should be some understanding of obligation and the outcome of course, by some individuals, and does not mean just citizens of your country (â€Å"yourself†) or your (â€Å"neighbor†) consider freedom fighting, and realize that you as an unmentored terrorist, even have the capability of taking someones life. Given the possibility that for yourself you would take up a fight that is ravered as death or do and would you allow an undertaking of peace, to fight for an unstable government? The possiblities should be further reviewed and reaserched and allowed to come back home. I know that sounds a rigid but I am attempting to drive the point, if all actions are condemned and evaluated, by the Grand Jury and not ascertained that a common factor of guilt by observation, was not committing acts as terrorist, peace should then be upon them. The actions of â€Å"ISIS† cannot be uphe ld based on merit or belief that religion was used in the governing factor, for the beginning of what was called World War III. Belief that ISIS was in fact, a free nation, and the land was cursed by even if they did not follow strict religious teachings. For centuries there has been a war involving religion and cults, while using culture and social society. There seems to be in fact a following that is controlled with demons or spirituality wars and (Paul Rand) for which by the people, that quite possibly, do not understand theShow MoreRelatedAn Ounce Of Prevention Is Worth A Pound Of Cure1748 Words   |  7 Pagesour county today, whether it is fixing potholes in the road or discovering medical breakthroughs using science. However, there is one area that you rarely find this principal being used and that is with the relationship between crime and mentally unstable individuals. There are too many examples: massacres killing up to 20 or 30 people at a time and murder-suicides which often claim the lives of innocent people are no longer a rare occurrence. Suicides are committed by mentally ill civilians almostRead MoreFounding Brothers : The Revolutionary Generation903 Words   |  4 PagesContributing the New Government The book Founding Brothers - The Revolutionary Generation consists six stories, each of them focuses on a significant creative achievement or failure of seven important men of the early United States. They are George Washington, John Adams, Thomas Jefferson, Alexander Hamilton, James Madison, Benjamin Franklin, and Aaron Burr. Joseph Ellis has depicted these founding brothers – or founding fathers - in their efforts to lay the republic’s foundation of the most liberalRead MoreWhy Nuclear Weapons are Essential834 Words   |  4 PagesOut of all the dangerous powers and authority our government wields, possibly the most threatening powers are nuclear weapons. People tend to be frightened by things they do not understand, which make nuclear weapons a perfect catalyst for fear. These weapons have the most overwhelming and destructive power known to man; although, nuclear weapons are only safe in countries that try to maintain harmony and stability. Nuclear weapons are defi ned as â€Å"explosive devices whose destructive potential derivesRead MoreAdolf Hitler : A Good Leader863 Words   |  4 PagesHitler knew what he was doing even though he was not mentally sound. There are no excuses for the things this man made his country do to the Jewish people. Although Adolf Hitler was considered mentally ill, this does not excuse him for his actions of the manipulation of the country of Germany, prejudice and bigotry against the Jewish community, and the genocide of millions of innocent people. Adolf Hitler was an extremely persuasive man who knew exactly what to say and do to get theRead MoreThe Causes Of Drug Trafficking991 Words   |  4 Pagesaffected both the minority and majority members around the globe. Every country in the world criminal’s groups seem to have their hand in the drug trade. Even though almost every country criminal’s organization has their hand in the drug trade it is the unstable countries who really have a big impact in the illegal drug trade. The countries that leads the drug trade are Latin America countries lead by the Latin American Cartels. The Cartels and other Organized Crime work together to distribute drugs acrossRead MoreDictatorship to Democracy Overnight in Indonesia1315 Words   |  6 Pagesfirst president and established an autocratic anti-communist regime known as the New Order, which attracted political and economic support from Western governments during the Cold War. At the beginning of this era, he said he would practice a kind of semi-direct democracy, while later, even the news in newspapers was controlled by the government. His era was ended in 1998 by a huge student revolution and riots in Jakarta, the capital of Indonesia. The revolution was triggered by the monetary crisisRead MoreCauses and Consequences of Human Trafficking in Haiti Essay1495 Words   |  6 PagesThroughout the globe, whether a country is highly developed or unstable, all countries must face the issue of humanitarian crisis. Th ese misfortunes can be triggered by human action or can occur involuntarily. Ranging from natural disasters, to diseases, to internal or external conflict, each has been proven to be detrimental to the stability of the society. Haiti has recently gotten attention for being simultaneously affected by multiple crises; each of which helps to place Haiti in a trap whichRead MoreChiquita Case1161 Words   |  5 Pageslowest prices to stock in their stores. This means that the supermarkets can directly impact who has the most market shares in the industry. b) Suppliers have low power in the banana industry because they are at the mercy of the buyers, FDA, government import laws, and mother nature. All these factors creates little control for the supplies, and anyone thing can destroy a company. c) There is a low threat of new entrants in the banana industry because the banana industry is control by threeRead MoreAn Evaluation Of A Company At This Time1128 Words   |  5 Pages(Raftopoulos, 2015) also the inflation in Zimbabwe is enormous that the price of consumer items like meat and clothes rose by 223 percent in a week (Wines, 2007). This economic condition can be readily understood that the economy in Zimbabwe is highly unstable; therefore, the investment will be a poor decision. On the other hand, the economy in Japan is quite stable. Japan is one of the biggest exporters in the world also they have they third largest GDP. However, after the market crash in 2008, the JapaneseRead MoreMexico s Independence From Spain Becoming A Young Independent Country Essay1707 Words   |  7 Pagesterritories. After its independence, Mexico had a vast territory and not enough citizens to occupy the land. Mexican government afraid to losing the un-occupy land, encourage immigrati on from the united states to become Mexican citizen and reside on the Mexican territory called Texas. True the years, the Anglo immigrant population in taxes grow so fast that when the Mexican government try to obtain control over it was too late. According to Acuna, â€Å"By 1844 war with Mexico over Texas and the Southwest

A Brief Side Effect Of Marijuana Essay - 1555 Words

Another side effect includes, according to webmd.com, the mouth becoming very dry. The skin can also have a sensation of heat or cold or maybe even both it all depends on the bud. Cannabis increases your heart rate an extraordinary amount, which can be a major issue for people who have heart problems. In some cases, one’s heart beat so fast it exploded. But if one is looking for a comeback to that bad side effect, the cannabis plant can be good. Cannabis can also help with aches and sores. In fact the cannabis plant relieves cramps and aches in muscles. The THC in the plant relaxes the muscles and lets the lactic acid flow out of the body.(NIH) However, it does have other benefits. It was found in the study, published in the journal Molecular Cancer Therapeutics, that Cannabidiol has the ability to stop cancer by turning off a gene called Id-1. In 2007, researchers at California Pacific Medical Center in San Francisco, reported that CBD may prevent cancer from spreading. The researchers experimented on breast cancer cells in the lab that had high level of Id-1, and treated them with cannabidiol. The outcome was rather positive. The cells had decreased Id-1 expression, and were less aggressive spreaders. In fact, the American Association for Cancer Research has found that marijuana actually works to slow down tumor growth in brain, breast, and lungs considerately. THC slows the formation of amyloid plaques by blocking the enzyme in the brain that creates them. These plaquesShow MoreRelatedProhibition Of Drugs And Alcohol1492 Words   |  6 Pageslaw enforcement and outlawing efforts. It is proposed that ending drug prohibition is the key to reducing drug war violence in the U.S. and restoring order to destabilized regions affected abroad. This paper is joining the discussion on the real effects on drug prohibition. Some of the most prominent economists already involved in the issue are Jeffrey Miron and Mark Thornton. 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Although mounting new evidence confirms the healing qualities of marijuana, much opposition still exists preventing it from people who need it the most. The use of marijuana has been around for thousands of years. As reported by Caroline Cahill in the article â€Å"Marijuana 101:Read MorePersuasive Speech : Should Marijuana Be Legalized894 Words   |  4 PagesGeneral purpose: To persuade Specific purpose: To persuade the audience that marijuana should be legalized in all states. INTRODUCTION Attention Step: Imagine being a person who is in agonizing pain day after day and there was not one medicine that was helping you. Feeling helpless everyday of your life but knowing that there was one treatment that you haven t tried and has been proven to be effective but it is illegal in the state you reside in. Relevance to Audience: What if every personRead MoreThe Dark Side Of Drugs1294 Words   |  6 Pagesthe various side effects of this widely debated drug. Harold and Kumar Go to White Castle is a film about two friends in their mid-20s who, at the beginning of the movie, don’t seem to be going anywhere with their lives. The two aren’t necessarily burnouts per say, but neither one of them are taking full advantage of their previous educations or the resources around them. After a particularly stressful day at work, the guys are watching television while smoking a new strain of marijuana that KumarRead MoreMarijuana: Drug or Cure? Essay1191 Words   |  5 Pagesbe over the legalization of Marijuana. As of 1970 with the passing of The Controlled Substances Act the Federal Government officially classified marijuana as a schedule 1 drug with no real accepted medicinal use at the time (History of Marijuana). As the capabilities of science have progressed over time more and more scientific challenges have bombarded this decision so that more tangible research can be garnered from this plant. The earliest known mention of marijuana as a recreational drug cameRead MoreEssay about Why Marijuana Should Be Legalized1554 Words   |  7 Pageserroneous. Early in the 1900s, a surge of Mexicans immigrated to the U.S., and the marijuana they brought with them was quickly associated with them. In the 1930s, tensions between white Americans and Mexican immigrants were heightened due to the Great Depression, and the use of marijuana was ultimately prohibited for the general public in 1937 with the Marijuana Tax Act (Marijuana Timeline). By the 1960s, marijuana became a symbol of counterculture, and the government stopped any research involvedRead MoreThe Blunt Truth About Marijuana1183 Words   |  5 PagesThe Blunt Truth about Marijuana Imagine having a son or daughter who has six or more seizures a day. If you could could decrease the number of seizures they had a day by half, wouldn’t you consider medical marijuana? It is well known that medical cannabis has been used to cure many medical conditions for a long period of time already. Among the diseases marijuana can help treat, nausea, glaucoma, anorexia, epilepsy and more. Medical marijuana also helps with the side effects of many treatments, suchRead MoreShould Marijuana Be Legalized? Essay examples812 Words   |  4 PagesMarijuana, weed, hashish, pot, it goes by many names. Many people argue that it should be legalize because it’s no better than alcohol and cigarettes. Although these claims holds some truth, marijuana is still a dangerous drug and adding one more problematic drug into the mix will not improve America’s health and safety issues. Although marijuana has its medical benefits, using it for recreational purposes is dangerous f or both us and our society. There are countless debates whether marijuana shouldRead MoreDrug Use And Its Effects On Drugs And The Problems Associated With Drugs859 Words   |  4 PagesThe book From chocolate to morphine provides a brief history of the drugs, how drugs are harvested or manufactured, which kind of experiences they offer, their side effects and suggestions on how to deal with them. The authors maintain the approach of providing the facts about drugs while explaining the relevant terms. Each chapter deals with a specific drug category like stimulants or inhalants. Each section provides tips about drug use and a detailed list of further reading. The book also explores

Sample Costs to Produce Processing Tomatoes Free Essays

string(43) " two passes to a 30-inch depth and rolled\." TM-SV-08-1 UNIVERSITY OF CALIFORNIA – COOPERATIVE EXTENSION 2008 SAMPLE COSTS TO PRODUCE PROCESSING TOMATOES TRANSPLANTED IN THE SACRAMENTO VALLEY Prepared by: Gene Miyao Karen M. Klonsky Pete Livingston UC Cooperative Extension Farm Advisor, Yolo, Solano, Sacramento Counties UC Cooperative Extension Specialist, Department of Agricultural and Resource Economics, UC Davis UC Cooperative Extension Staff Research Associate, Department of Agricultural and Resource Economics, UC Davis UC COOPERATIVE EXTENSION SAMPLE COSTS TO PRODUCE PROCESSING TOMATOES TRANSPLANTED In the Sacramento Valley – 2008 CONTENTS INTRODUCTION †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 2 ASSUMPTIONS †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ CULTURAL PRACTICES A ND MATERIAL INPUTS †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 3 CASH OVERHEAD †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. We will write a custom essay sample on Sample Costs to Produce Processing Tomatoes or any similar topic only for you Order Now 5 NON-CASH OVERHEAD †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ REFERENCES †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 8 TABLE 1. COSTS PER ACRE TO PRODUCE PROCESSING TOMATOES †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 10 TABLE 2. COSTS AND RETURNS PER ACRE TO PRODUCE PROCESSING TOMATOES †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 12 TABLE 3. MONTHLY CASH COSTS PER ACRE TO PRODUCE PROCESSING TOMATOES †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 14 TABLE 4. WHOLE FARM ANNUAL EQUIPMENT, INVESTMENT, AND BUSINESS OVERHEAD COSTS †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 15 TABLE 5. HOURLY EQUIPMENT COSTS †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 17 TABLE 6. RANGING ANALYSIS †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 8 TABLE 7. COSTS AND RETURNS/ BREAKEVEN ANALYSIS †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 19 TABLE 8. DETAILS OF O PERATIONS †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 20 INTRODUCTION The sample costs to produce transplanted processing tomatoes in the Sacramento Valley is based on the 2007 cost and re turns study practices using 2008 prices and are presented in this study. The price adjustments are for fuel, fertilizers, pesticides, water, labor rates, interest rates, and some cash overhead costs. This study is intended as a guide only, and can be used to make production decisions, determine potential returns, prepare budgets and evaluate production loans. Practices described are based on production practices considered typical for the crop and area, but may not apply to every situation. Sample costs for labor, materials, equipment, and custom services are based on current figures. Blank columns, â€Å"Your Costs†, in Tables 1 and 2 are provided to enter actual costs of an individual farm operation. The hypothetical farm operations, production practices, overhead, and calculations are described under the assumptions. For additional information or an explanation of the calculations used in the study, call the Department of Agricultural and Resource Economics, University of California, Davis, (530) 752-2414 or the local UC Cooperative Extension office. Two additional cost of production study for processing tomatoes grown in this region are also available: â€Å"Sample Costs To Produce Processing Tomatoes, Direct Seeded, In the Sacramento Valley – 2007†, and â€Å"Sample Costs To Produce Processing Tomatoes, Transplanted, In the Sacramento Valley – 2007†. Sample Cost of Production Studies for many commodities are available and can be requested through the Department of Agricultural Economics, UC Davis, (530) 752-2414. Current studies can be downloaded from the department website http://coststudies. ucdavis. edu/ or obtained from selected county UC Cooperative Extension offices. The University of California prohibits discrimination or harassment of any person on the basis of race, color, national origin, religion, sex, gender identity , pregnancy (including childbirth, and medical conditions related to pregnancy or childbirth), physical or mental disability , medical condition (cancer-related or genetic characteristics), ancestry, marital status, age, sexual orientation, citizenship, or service in the uniformed services (as defined by the Uniformed Services Employment and Reemployment Rights Act of 1994: service in the uniformed services includes membership, application for membership, performance of service, application for service, or obligation for service in the uniformed services) in any of its programs or activities. University policy also prohibits reprisal or retaliation against any person in any of its programs or activities for making a complaint of discrimination or sexual harassment or for using or participating in the investigation or resolution process of any such complaint. University policy is intended to be consistent with the provisions of applicable State and Federal laws. Inquiries regarding the University’s nondiscrimination policies may be directed to the Affirmative Action/Equal Opportunity Director, University of California, Agriculture and Natural Resources, 1111 Franklin Street, 6th Floor, Oakland, CA 94607, (510) 987-0096. 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 2 ASSUMPTIONS The following assumptions refer to tables 1 to 8 and pertain to sample costs and returns to produce transplanted processing tomatoes in the Sacramento Valley. Input prices and interest rates are based on 2008 values. However, production practices were not updated from the 2007 study. Practices described are not recommendations by the University of California, but represent production practices considered typical of a well-managed farm for this crop and area. Some of the costs and practices listed may not be applicable to all situations nor used during every production year and/or additional ones not indicated may be needed. Processing tomato cultural practices and material input costs will vary by grower and region, and can be significant. The practices and inputs used in the cost study serve as a guide only. The costs are shown on an annual, per acre basis. The use of trade names in this report does not constitute an endorsement or recommendation by the University of California nor is any criticism implied by omission of other similar products. Farm. The hypothetical field and row-crop farm consists of 2,900 non-contiguous acres of rented land. Tomatoes are transplanted on 630 acres (70% of the tomato acreage) and direct seeded on 270 acres (30% of the tomato acreage) for a total of 900 acres. Two thousand acres are planted to other rotational crops including alfalfa hay, field corn, safflower, sunflower, dry beans and/or wheat. For direct seeded tomato operations, please refer to the study titled, â€Å"Sample Costs to Produce Processing Tomatoes, Directed Seeded, in the Sacramento Valley – 2007†. The grower also owns various investments such as a shop and an equipment yard. In this report, practices completed on less than 100% of the acres are denoted as a percentage of the total tomato crop acreage. CULTURAL PRACTICES AND MATERIAL INPUTS Land Preparation. Primary tillage which includes laser leveling, discing, rolling, subsoiling, land planing, and listing beds is done from August through early November in the year preceding transplanting. To maintain surface grade, 4% of the acres are laser leveled each year. Fields are stubbledisced and rolled (using a rice roller). Fields are subsoiled in two passes to a 30-inch depth and rolled. You read "Sample Costs to Produce Processing Tomatoes" in category "Essay examples" A medium-duty disk with a flat roller following is used. Ground is smoothed in two passes with a triplane. Beds on five-foot centers are made with a six-bed lister, and then shaped with a bed-shaper cultivator. Transplanting. Planting is spread over a three-month period (late March through early June) to meet contracted weekly delivery schedules at harvest. The transplants are planted in a single line per bed. Direct seed is for the early season and precedes transplanting. All of the 630 acres are custom planted with greenhouse-grown transplants. Costs for extra seed (15%) purchased to allow for less than 100% germination and for non-plantable transplants are included in the respective categories in Table 2. Fertilization. In the fall, ahead of listing beds, a soil amendment, gypsum at 3. 0 tons per acre is custom broadcast spread on 20% of the acres. After listing, as part of the bed shaping operation, 11-52-0 is shanked into the beds at 100 pounds per acre. Prior to planting, liquid starter fertilizer, 8-24-6 plus zinc, is banded below the seed line at 15 gallons of material per acre. Nitrogen fertilizer, UN-32 at 150 pounds of N per acre is sidedress-banded at layby. Additional N is applied under special needs on 20% of acres as CAN 17 at 100 pounds of product per acre as a sidedress. Irrigation. In this study, water is calculated to cost $31. 92 per acre-foot or $2. 66 per acre-inch and is a combination of 1/2 well water ($47. 67 per acre-foot) and 1/2 canal delivered surface water ($16. 17 per acre-foot). The irrigation costs shown in Tables 1 and 3 include water, pumping, and labor charges. The transplants receive a single sprinkler irrigation after planting. Prior to initial furrow irrigation, fields are all chiseled to 12 inches deep in the furrow. Eight furrow irrigations are applied during the season. In 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 3 this study 3. 5 acre-feet (42 acre-inches) is applied to the crop – 2. 0 acre-inches by sprinkler and 40 acreinches by furrow. Although sub-surface drip irrigation is gaining in popularity, it is not used in this study. Pest Management. The pesticides and rates mentioned in this cost study are listed n Integrated Pest Management for Tomatoes and UC Pest Management Guidelines, Tomato. For more information on other pesticides available, pest identification, monitoring, and management visit the UC IPM website at www. ipm. ucdavis. edu. Written recommendations are required f or many pesticides and are made by licensed pest control advisors. For information and pesticide use permits, contact the local county agricultural commissioner’s office. Weeds. Beginning in January, Roundup plus Goal is sprayed on the fallow beds to control emerged weeds and repeated later with Roundup only. Before planting, the beds are cultivated twice to control weeds and to prepare the seedbed. Wilcox Performer conditions bed and applies starter fertilizer. Trifluralin is broadcast sprayed at 1. 0 pint per acre and incorporated with a power mulcher. To control nutsedge, Dual Magnum at 1. 5 pints of product per acre is added to trifluralin as a tank-mix and applied to 30% or 189 acres. Matrix is applied to 80% or 504 acres in an 18-inch band at a rate of 2. 0 ounces of material per acre to control a range of weeds. A combination of hand weeding and mechanical cultivation is also used for weed control. The crop is mechanically cultivated with sled-mounted cultivators three times during the season. A contract labor crew hand removes weeds. Insects and Diseases. The primary insect pests of seedlings included in this study are flea beetle, darkling ground beetle, and cutworm. Foliage and fruit feeders included are tomato fruitworm, various armyworm species, russet mite, stinkbug, and potato aphid. Diseases are primarily bacterial speck, late blight, and blackmold fruit rot. A Kocide and Dithane tank mix for bacterial speck is applied to 30% of the acres. All of the above applications are made by ground. The following applications are made by aircraft. Sulfur dust for russet mite control is applied to 70% of the acres. Asana for general insect control is applied to 40% of the acres. Confirm for worm control is applied to 100% of the acres. Bravo is applied in June to 5% of the acres for late blight control and again in September as a fruit protectant fungicide on 15% of the acres. Fruit Ripener. Ethrel, a fruit ripening agent, is applied by ground before harvest to 5% of the acres at 4. 0 pints per acre. Harvest. The fruit is mechanically harvested using one primary harvester for 90% of the acres and one older harvester for special harvest situations and as a backup to the primary harvester. Typically growers with this acreage of processing tomatoes own tractors, trailer dollies, generator-light machines, and harvest support equipment. Four manual sorters, a harvester driver, and two bulk-trailer tractor operators are used per harvester. A seasonal average of 1. 5 loads per hour at 25 tons per load are harvested with two (one day and one night) shifts of 10 hours each. Harvest efficiency includes down time, scheduled daily breaks, and transportation between fields. The processor pays the transportation cost of the tomatoes from the field to the processing plant. Costs for harvest operations are shown in Tables 1, 3 and 7; the equipment used is listed in Tables 4 and 5. If tomatoes are custom harvested, harvest expenses are subtracted from harvest costs in Tables 1 and 3, and the custom harvest charges added. The equipment for harvest operations is then subtracted from investment costs in Table 4. Growers may choose to own harvesting equipment, purchased either new or 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 4 used, or hire a custom harvester. Many factors are important in deciding which harvesting option a grower uses. The options are discussed in â€Å"Acquiring Alfalfa Hay Harvest Equipment: A Financial Analysis of Alternatives†. Yields. County average annual tomato crop yields in the Sacramento Valley over the past ten years ranged from 26. 34 to 43. 00 tons per acre. The reporting counties are Colusa, Sacramento, Solano, Sutter, Yolo, and sometimes Glenn counties. Butte and Tehama are the only two Sacramento Valley counties that do not report processing tomatoes. The weighted average yields for the Sacramento Valley from 1997 to 2006 are shown in Table A. In this study, a yield of 35 tons per acre is used. Table A. Sacramento Valley Yield and Price †  Tons $ Year per acre per ton 2006 35. 44 59. 28 2005 34. 30 49. 81 2004 40. 51 48. 06 2003 33. 74 48. 82 2002 37. 64 48. 37 2001 35. 23 48. 49 2000 34. 44 49. 54 1999 34. 58 58. 68 1998 29. 90 53. 68 1997 33. 24 50. 85 Average 34. 90 51. 56 Returns. Customarily, growers produce tomatoes under contract with various food processing companies. County †  Source: California Agricultural Commissioner Crop Reports. verage prices in the Sacramento Valley ranged from $45. 66 to $62. 00 per ton over the last 10 years and the Valley-wide weighted averages are shown in Table A. A price of $70. 00 per ton is used in this study to reflect the return price growers are currently receiving. Assessments. Under a state marketing order a mandatory assessment fee is collected and administered by the Processing Tomato Advisory Board (PTAB). The assessment pays for inspecting and grading fruit, and varies between inspection stations. In Yolo County, inspection fees range from $6. 36 to $8. 90 per load with an average of $6. 75. Growers and processors share equally in the fee; growers pay $3. 38 per load in this study. A truckload is assumed to be 25 tons. Tomato growers are also assessed a fee for the Curly Top Virus Control Program (CTVCP) administered by the California Department of Food and Agriculture (CDFA). Growers in Yolo County (District 111) are charged $0. 019 per ton. Additionally, several voluntary organizations assess member growers. California Tomato Growers Association (CTGA) represents growers’ interest in negotiating contract prices with processors. CTGA membership charges are $0. 17 per ton. The California Tomato Research Institute funds projects for crop improvement. CTRI membership charges are $0. 07 per ton. Labor. Basic hourly wages for workers are $11. 56 and $8. 0 per hour for machine operators and nonmachine (irrigators and manual laborers) workers, respectively. Adding 36% for the employer’s share of federal and state payroll taxes, insurance and other benefits raises the total labor costs to $15. 72 per hour for machine operators and $10. 88 per hour for no n-machine labor. The labor for operations involving machinery is 20% higher than the field operation time, to account for equipment set up, moving, maintenance, and repair. The current minimum wage is $8. 00 per hour. CASH OVERHEAD Cash overhead consists of various cash expenses paid out during the year that are assigned to the whole farm and not to a particular operation. These costs include property taxes, interest on operating capital, office expense, liability and property insurance, share rent, supervisors’ salaries, field sanitation, crop insurance, and investment repairs. Employee benefits, insurance, and payroll taxes are included in labor costs and not in overhead. Cash overhead costs are shown in Tables 1, 2, 3, and 4. Property Taxes. Counties charge a base property tax rate of 1% on the assessed value of the property. In some counties special assessment districts exist and charge additional taxes on property including equipment, buildings, and improvements. For this study, county taxes are calculated as 1% of the average value of the property. Average value equals new cost plus salvage value divided by 2 on a per acre basis. 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 5 Interest o n Operating Capital. Interest on operating capital is based on cash operating costs and is calculat ed monthly until harvest at a nominal rate of 6. 75% per year. A nominal interest rate is the typical market cost of borrowed funds. Insurance. Insurance for farm investments varies depending on the assets included and the amount of coverage. Property insurance provides coverage for property loss and is charged at 0. 740% of the average value of the assets over their useful life. Liability insurance covers accidents on the farm and costs $1,438 for the entire farm or $0. 50 per acre. Office Expense. Office and business expenses are estimated to be $50,489 for the entire farm or $17. 41 per acre. These expenses include office supplies, telephones, bookkeeping, accounting, legal fees, road maintenance, office and shop utilities, and miscellaneous administrative expenses. Share Rent. Rent arrangements will vary. The tomato land in this study is leased on a share-rent basis with the landowner receiving 12% of the gross returns. The land rented includes developed wells and irrigation system. Field Supervisors’ Salary. Supervisor salaries for tomatoes, including insurance, payroll taxes, and benefits, and are $94,500 per year for two supervisors. Two thirds of the supervisors’ time is allocated to tomatoes. The costs are $70. 00 per acre. Any returns above total costs are considered returns on risk and investment to management (or owners). Field Sanitation. Sanitation services provide portable toilet and washing facilities for the ranch during the crop season. The cost includes delivery and weekly service. Costs will vary depending upon the crops and number of portable units required. Crop Insurance. The insurance protects the grower from crop losses due to adverse weather conditions, fire, unusual diseases and/or insects, wildlife, earthquake, volcanic eruption, and failure of the irrigation system. The grower can choose the protection level at 50% to 75% of production history or county yields. In this study, no level is chosen. The cost shown in the study is the average of the costs paid by the growers who reviewed this study. NON-CASH OVERHEAD Non-cash overhead is calculated as the capital recovery cost for equipment and other farm investments. Although farm equipment used for processing tomatoes may be purchased new or used, this study shows the current purchase price for new equipment. The new purchase price is adjusted to 60% to reflect a mix of new and used equipment. Annual ownership costs (equipment and investments) are shown in Tables 1, 2, and 5. They represent the capital recovery cost for investments on an annual per acre basis. Capital Recovery Costs. Capital recovery cost is the annual depreciation and interest costs for a capital investment. It is the amount of money required each year to recover the difference between the purchase price and salvage value (unrecovered capital). It is equivalent to the annual payment on a loan for the investment with the down payment equal to the discounted salvage value. This is a more complex method of calculating ownership costs than straight-line depreciation and opportunity costs, but more accurately represents the annual costs of ownership because it takes the time value of money into account (Boehlje and Eidman). The formula for the calculation of the annual capital recovery costs is; Capital *# # * ,% Purchase † Salvage( ) %Recovery(/ + ,Salvage ) Interest/ % ( Pr ice Value Value Rate + . ‘ $ , / ‘. Factor +$ 2008 Transplanted Processing Tomato Cost and Returns Study ! Sacramento Valley UC Cooperative Extension 6 Salvage Value. Salvage value is an estimate of the remaining value of an investment at the end of its useful life. For farm machinery the remaining value is a percentage of the new cost of the investment (Boehlje and Eidman). The percent remaining value is calculated from equations developed by the American Society of Agricultural Engineers (ASAE) based on equipment type and years of life. The life in years is estimated by dividing the wear out life, as given by ASAE by the annual hours of use in this operation. For other investments including irrigation systems, buildings, and miscellaneous equipment, the value at the end of its useful life is zero. The salvage value for land is equal to the purchase price because land does not depreciate. The purchase price and salvage value for certain equipment and investments are shown in Table 5. Capital Recovery Factor. Capital recovery factor is the amortization factor or annual payment whose present value at compound interest is 1. The amortization factor is a table value that corresponds to the interest rate and the life of the equipment. Interest Rate. The interest rate of 4. 25% used to calculate capital recovery cost is the effective long-term interest rate in January 2008. The interest rate is used to reflect the long-term realized rate of return to these specialized resources that can only be used effectively in the agricultural sector. Equipment Costs. Equipment costs are composed of three parts: non-cash overhead, cash overhead, and operating costs. Some of the cost factors have been discussed in previous sections. The operating costs consist of repairs, fuel, and lubrication. The fuel, lube, and repair cost per acre for each operation in Table 1 is determined by multiplying the total hourly operating cost in Table 5 for each piece of equipment used for the selected operation by the hours per acre. Tractor time is 10% higher than implement time for a given operation to account for setup, travel and down time. Repairs, Fuel and Lube. Repair costs are based on purchase price, annual hours of use, total hours of life, and repair coefficients formulated by the ASAE. Fuel and lubrication costs are also determined by ASAE equations based on maximum Power-Take-Off horsepower, and fuel type. Prices for on-farm delivery of diesel and unleaded gasoline are $3. 54 and $3. 57 per gallon, respectively. Irrigation System. Irrigation equipment owned by the grower consists of main lines, hand moved sprinklers, portable pumps, V-ditchers, and siphon tubes. Risk. Risks associated with processing tomato production are not assigned a production cost. All acres are contracted prior to harvest and all tonnage-time delivery contracts are assumed to have been met. No excess acres are grown to fulfill contracts. While this study makes an effort to model a production system based on typical, real world practices, it cannot fully represent financial, agronomic and market risks which affect the profitability and economic viability of processing tomato production. Table Values. Due to rounding the totals may be slightly different from the sum of the components. 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 7 REFERENCES American Society of Agricultural Engineers. 2003. American Society of Agricultural Engineers Standards Yearbook. Russell H. Hahn and Evelyn E. Rosentreter (ed. ) St. Joseph, Missouri. 41st edition. Barker, Doug. California Workers’ Compensation Rating Data for Selected Agricultural Classifications as of January 2008. California Department of Insurance, Rate Regulation Branch. Boehlje, Michael D. , and Vernon R. Eidman. 1984. Farm Management. John Wiley and Sons. New York, NY. Blank, Steve, Karen Klonsky, Kim Norris, and Steve Orloff. 1992. Acquiring Alfalfa Hay Harvest Equipment: A Financial Analysis of Alternatives. University of California. Oakland, CA. Giannini Information Series No. 92-1. http://giannini. ucop. edu/InfoSeries/921-HayEquip. pdf. Internet accessed May, 2008. California State Automobile Association. 2008. Gas Price Averages 2007 – 2008. AAA Press Room, San Francisco, CA. http://www. csaa. com/portal/site/CSAA/menuitem. 5313747aa611bd4e320cfad592278a0c/? vgnextoid= 8d642ce6cda97010VgnVCM1000002872a8c0RCRD. Internet accessed April, 2008. California State Board of equalization. Fuel Tax Division Tax Rates. http://www. boe. ca. gov/sptaxprog/spftdrates. htm. Internet accessed April, 2008. CDFA-California County Agricultural Commissioners, California Annual Agricultural Crop Reports. 1998 – 2007. California Department of Food and Agricultural, Sacramento, CA. http://www. nass. usda. gov/ca/bul/agcom/indexcac. htm. Internet accessed May, 2008. Energy Information Administration. 2008. Weekly Retail on Highway http://tonto. eia. doe. gov/oog/info/gdu/gasdiesel. asp. Internet accessed April, 2008. Diesel Prices. Integrated Pest Management Education and Publications. 2008. â€Å"UC Pest Management Guidelines, Tomatoes. † In M. L. Flint (ed. ) UC IPM Pest Management Guidelines. University of California. Division of Agriculture and Natural Resources. Oakland, CA. Publication 3339. http://www. ipm. ucdavis. edu/PMG/selectnewpest. tomatoes. html. Internet accessed May, 2008. Miyao, Gene, Karen M. Klonsky, and Pete Livingston. 2007. â€Å"Sample Costs To Produce Processing Tomatoes, Transplanted, In the Sacramento Valley – 2007†. University of California, Cooperative Extension. Department of Agricultural and Resource Economics. Davis, CA. http://coststudies. ucdavis. edu/. Internet accessed April, 2008. Miyao, Gene, Karen M. Klonsky, and Pete Livingston. 2007. Sample Costs to Produce Processing Tomatoes, Direct Seeded, in the Sacramento Valley – 2007. University of California, Cooperative Extension. Department of Agricultural and Resource Economics. Davis, CA. http://coststudies. ucdavis. edu/. Internet accessed, April, 2008. 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 8 Statewide Integrated Pest Management Project. 1998. Integrated Pest Management for Tomatoes. Fourth Edition. University of California. Division of Agriculture and Natural Resources. Oakland, CA. Publication 3274. http://www. ipm. ucdavis. edu/PMG/selectnewpest. tomatoes. html. Internet accessed April, 2008. USDA-ERS. 2008. Farm Sector: Farm Financial Ratios. Agriculture and Rural Economics Division, ERS. USDA. Washington, DC. http://usda. mannlib. cornell. edu/reports/nassr/price/zapbb/agpran04. txt; Internet accessed January, 2008. ________________________ For information concerning the above or other University of California publications, contact UC DANR Communications Services at 800994-8849, online at http://anrcatalog. ucdavis. edu/InOrder/Shop/Shop. asp, or your local county UC Cooperative Extension office. 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 9 Table 1. UC COOPERATIVE EXTENSION COSTS PER ACRE TO PRODUCE TOMATOES SACRAMENTO VALLEY – 2008 TRANSPLANTED Labor Rate: $15. 72/hr. machine labor $10. 88/hr. non-machine labor Interest Rate: 6. 75% Y ield per Acre: 35. 0 Ton Operation —————— Cash and Labor Costs per Acre —————–Time Labor Fuel, Lube Material Custom/ Total (Hrs/A) Cost Repairs Cost Rent Cost 0. 00 0. 14 0. 42 0. 15 0. 36 0. 00 0. 10 0. 25 0. 08 0. 08 0. 26 1. 83 0. 17 0. 33 0. 00 0. 16 3. 00 0. 61 0. 33 0. 25 0. 25 0. 03 0. 04 10. 00 0. 00 0. 04 0. 00 0. 07 0. 00 0. 50 0. 00 0. 00 0. 0 0. 00 0. 32 0. 32 16. 42 0. 10 0. 93 0. 46 1. 49 0. 00 0. 00 0 3 8 3 7 0 2 5 1 1 10 39 3 6 0 3 33 12 6 5 5 1 1 109 0 1 0 1 0 9 0 0 0 0 12 6 212 2 58 32 92 0 0 344 0 18 53 10 22 0 6 12 3 3 19 145 7 13 0 6 0 21 13 15 12 1 2 0 0 2 0 3 0 17 0 0 0 0 8 0 122 4 177 34 215 0 0 482 0 0 0 0 0 79 0 42 12 13 0 146 36 13 354 9 18 0 112 0 0 5 0 107 1 0 15 20 0 0 5 4 27 2 0 0 727 0 0 0 0 14 14 887 7 0 0 0 0 1 0 0 0 0 0 8 0 0 165 0 0 0 0 0 0 0 0 0 0 0 6 0 50 0 3 1 6 0 0 0 231 0 0 0 0 0 0 239 7 20 61 13 29 81 8 59 16 17 28 338 46 33 519 19 51 32 131 20 17 6 3 216 1 3 21 24 50 27 7 4 33 2 20 6 1,292 6 235 66 308 14 14 66 2,017 1 17 0 25 70 294 6 4 6 423 2,440 Operation Preplant: Land Preparation – Laser Level – 4% of Acreage Land Preparation – Stubble Disc Roll Land Preparation – Subsoil Roll 2X Land Preparation – Disc Roll Land Preparation – Triplane 2X Land Preparation – Apply Gypsum on 20% of Acreage Land Preparation – List Beds Land Preparation – Shape Fertilize (11-52-0) Weed Control – Roundup Goal Weed Control – Roundup Weed Control – Cultivate 2X TOTAL PREPLANT COSTS Cultural: Condition Bed Starter Fertilizer Mulch Beds Apply Treflan ( Dual on 30% of Acreage) Transplant Tomatoes Weed Control – Apply Matrix on 80% of Acreage Irrigate – Sprinklers 1X Weed Control – Cultivate 3X Fertilize – 150 Lbs N Sidedress Chisel Furrows Mulch Beds Disease Control – Bacterial Speck on 30% of Acreage Open Ditches Irrigate – Furrow 8X Disease Control – Late Blight on 5% of Acreage Close Ditches Mite Control â₠¬â€œ Sulfur on 70% of Acreage Fertilize – 20 Lbs N on 20% of Acreage Weed Control – Hand Hoe – Contract Train Vines Insect Control – Aphid on 40% of Acreage Disease Control – Fruit Rot on 15% of Acreage Insect Control – Worms Fruit Ripener – Ethrel on 5% of Acreage Pickup Truck Use (2 pickups) ATV Use TOTAL CULTURAL COSTS Harvest: Open Harvest Lane on 8% of Acreage Harvest In Field Hauling TOTAL HARVEST COSTS Assessment: Assessments/Fees TOTAL ASSESSMENT COSTS Interest on Operating Capital @ 6. 75% TOTAL OPERATING COSTS/ACRE CASH OVERHEAD: Liability Insurance Office Expense Field Sanitation Crop Insurance Field Supervisors’ Salary (2) Land Rent @ 12% of Gross Returns Property Taxes Property Insurance Investment Repairs TOTAL CASH OVERHEAD COSTS TOTAL CASH COSTS/ACRE Your Cost 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 10 UC COOPERATIVE EXTENSION Table 1 continued NON-CAS H OVERHEAD: Investment Shop Building Storage Building Fuel Tanks Pumps Shop Tools Booster Pumps Sprinkler Pipe Main Line Pipe – 10†³ Semi Truck Lowbed Trailer Pipe Trailers Truck-Service – 2 Ton Generators Light Fuel Wagons Closed Mix System Siphon Tubes Implement Carrier Equipment TOTAL NON-CASH OVERHEAD COSTS TOTAL COSTS/ACRE Per producing Acre 25 10 8 5 21 52 28 12 12 13 3 1 2 4 3 755 953 — Annual Cost -Capital Recovery 2 1 1 0 2 6 3 1 1 3 1 0 0 0 0 94 116 2 1 1 0 2 6 3 1 1 3 1 0 0 0 0 94 116 2,555 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 11 Table 2. UC COOPERATIVE EXTENSION COSTS and RETURNS PER ACRE to PRODUCE TOMATOES SACRAMENTO VALLEY – 2008 TRANSPLANTED Labor Rate: $15. 72/hr. machine labor $10. 88/hr. non-machine labor Interest Rate: 6. 75% Yield per Acre: 35. 0 Ton Price or Value or Cost/Unit Cost/Acre 70. 00 2,450 2,450 Your Cost Quantity/Acre Unit GROSS RETURNS Processing Toma toes 35. 00 TOTAL GROSS RETURNS FOR PROCESSING TOMATOES OPERATING COSTS Custom: Laser Level 0. 04 Gypsum Application 0. 20 Transplanting 8. 70 Air Application – Spray 10 Gal/Acre 1. 60 Air Application – Dust 28. 0 Fertilizer: Gypsum 0. 60 11-52-0 100. 00 8-24-6 15. 00 Zinc Chelate 6% 2. 00 UN-32 150. 00 CAN 17 118. 00 Herbicide: Roundup Ultra 2. 50 Goal 2XL 3. 00 Dual Magnum 0. 45 Treflan HFP 1. 00 Matrix DF 0. 48 Seed: Tomato Seed 10. 01 Transplant: Transplants – Growing 8. 70 Irrigation: Water 42. 00 Pump – Fuel, Lube, Repairs 1. 00 Fungicide: Kocide 101 0. 60 Dithane DF 0. 60 Sulfur, Dust 98% 28. 00 Insecticide: Bravo Weatherstik 0. 60 Warrior T 1. 54 Confirm 12. 00 Contract: Contract Labor 5. 00 Growth Regulator: Ethrel 0. 03 Assessment: CDFA-CTVP 35. 00 CTGA 35. 00 CTRI 35. 00 PTAB 35. 00 Labor (machine) 9. 34 Labor (non-machine) 18. 08 Fuel – Gas 1. 5 Fuel – Diesel 77. 61 Lube Machinery repair Interest on Operating Capital @ 6. 75% TO TAL OPERATING COSTS/ACRE NET RETURNS ABOVE OPERATING COSTS/ACRE Ton Acre Ton Thou Acre Lb Ton Lb Lb Pint Lb N Lb Pint FlOz Pint Pint Oz Thou Thou AcIn Acre Lb Lb Lb Pint FlOz FlOz Hour Gal Ton Ton Ton Ton Hrs Hrs Gal Gal 165. 00 7. 00 19. 00 6. 25 0. 20 132. 00 0. 419 2. 28 0. 913 0. 745 0. 171 8. 59 1. 03 18. 63 4. 84 19. 25 11. 00 28. 00 2. 67 13. 00 3. 62 3. 89 0. 55 7. 85 3. 05 2. 23 9. 99 63. 00 0. 019 0. 17 0. 07 0. 135 15. 72 10. 88 3. 57 3. 54 7 1 165 10 6 79 42 34 2 112 20 21 3 8 5 9 110 244 112 13 2 2 15 5 5 27 50 2 1 6 2 5 147 197 7 275 42 159 66 2,017 406 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 12 UC COOPERATIVE EXTENSION Table 2 continued CASH OVERHEAD COSTS: Liability Insurance Office Expense Field Sanitation Crop Insurance Field Supervisors’ Salary (2) Land Rent @ 12% of Gross Returns Property Taxes Property Insurance Investment Repairs TOTAL CASH OVERHEAD COSTS/ACRE TOTAL CASH COSTS/ACRE NON-CASH OVE RHEAD COSTS (CAPITAL RECOVERY): Shop Building Storage Building Fuel Tanks Pumps Shop Tools Booster Pumps Sprinkler Pipe Main Line Pipe – 10†³ Semi Truck Lowbed Trailer Pipe Trailers Truck-Service – 2 Ton Generators Light Fuel Wagons Closed Mix System Siphon Tubes Implement Carrier Equipment TOTAL NON-CASH OVERHEAD COSTS/ACRE TOTAL COSTS/ACRE NET RETURNS ABOVE TOTAL COSTS/ACRE 1 17 0 25 70 294 6 4 6 423 2,440 2 1 1 0 2 6 3 1 1 3 1 0 0 0 0 94 116 2,555 -105 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 13 Table 3. UC COOPERATIVE EXTENSION MONTHLY CASH COST PER ACRE TO PRODUCE TOMATOES SACRAMENTO VALLEY – 2008 TRANSPLANTED SEP 07 7 20 61 13 29 81 8 59 16 17 28 62 46 33 519 19 51 14 20 17 6 2 54 2 54 3 21 24 50 27 7 4 33 2 2 0 42 2 12 6 21 14 14 11 87 OCT 07 NOV 07 DEC 07 JAN 08 FEB MAR 08 08 APR MAY 08 08 JUN 08 JUL AUG 08 08 SEP 08 TOTAL Beginning SEP 07 Ending SEP 08 Preplant: Laser Level – 4% of Acreage Land Prep – Stubble Disc Roll Land Prep – Subsoil Roll 2X Land Prep – Disc Roll Land Prep – Triplane 2X Land Prep – Apply Gypsum on 20% of Acreage Land Prep – List Beds Land Prep – Shape Beds Fertilize Weed Control – Roundup Goal Weed Control – Roundup Weed Control – Cultivate 2X TOTAL PREPLANT COSTS Cultural: Condition Bed Starter Fertilizer Mulch Beds Apply Herbicide Transplant Tomatoes Weed Control – Apply Matrix on 80% of Acreage Irrigate – Sprinklers 1X Weed Control – Cultivate 2X Fertilize – 150 Lbs N – Sidedress Chisel Furrows Mulch Beds Disease Control – Bacterial Speck – 30% of Acreage Open Ditches Irrigate – Furrow 8X Disease Control – Late Blight 5% of Acreage Close Ditches Mite Control – Sulfur 70% of Acreage Fertilize – 20 Lb N 20% of Acreage We ed Control – Hand Hoe Train Vines Insect Control – Aphids 40% of Acreage Disease Control – Fruit Rot 15% of Acreage Insect Control – Worms – Confirm Fruit Ripener – Ethrel 5% of Acreage Pickup Truck Use (2 pickups) ATV Use TOTAL CULTURAL COSTS Harvest: Open Harvest Lane 8% of Acreage Harvest In Field Hauling TOTAL HARVEST COSTS Assessment: Assessments/Fees TOTAL ASSESSMENT COSTS Interest on Operating Capital @ 6. 5% TOTAL OPERATING COSTS/ACRE OVERHEAD: Liability Insurance Office Expense Field Sanitation Crop Insurance Field Supervisors’ Salary (2) Land Rent @ 12% of Gross Returns Property Taxes Property Insurance Investment Repairs TOTAL CASH OVERHEAD COSTS TOTAL CASH COSTS/ACRE 210 67 7 20 61 13 29 81 8 59 16 17 28 338 46 33 519 19 51 32 131 20 17 6 3 216 1 3 21 24 50 27 7 4 33 2 20 6 1,292 6 235 66 308 14 14 66 2,017 1 17 0 25 70 294 6 4 6 423 2,440 7 131 10 54 54 1 2 0 2 2 0 2 2 0 2 2 0 2 2 0 48 2 0 2 2 0 35 2 0 686 2 0 211 2 0 57 2 0 200 2 111 31 144 2 0 2 2 111 29 143 1 213 2 70 2 4 2 4 2 112 1 1 0 25 5 2 4 2 37 6 693 7 219 8 65 10 354 11 155 1 0 5 1 0 5 1 0 5 1 0 5 1 0 5 3 2 0 12 16 1 0 5 1 0 5 1 0 5 1 0 5 1 0 5 3 2 0 12 367 1 0 5 1 0 5 294 0 7 220 0 7 78 0 7 11 0 7 11 0 33 145 0 7 44 0 7 700 0 7 226 0 7 72 0 7 162 301 388 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 14 Table 4. UC COOPERATIVE EXTENSION WHOLE FARM ANNUAL EQUIPMENT, INVESTMENT, AND BUSINESS OVERHEAD COSTS SACRAMENTO VALLEY – 2008 TRANSPLANTED ANNUAL EQUIPMENT COSTS – Cash Overhead Insurance Taxes 318 430 331 448 477 645 828 1,118 1,060 1,433 211 285 17 24 58 78 45 60 22 30 132 178 58 79 22 29 245 330 195 263 36 49 209 283 1,265 1,710 99 134 91 123 72 97 72 97 9 12 62 83 62 83 35 47 10 14 10 14 10 14 10 14 9 12 175 236 6 8 6 8 6 8 6 8 97 131 70 94 20 26 6,465 8,737 3,879 5,242 Description 110 HP 2WD Tractor 130 HP 2WD Tractor 155 HP 2WD Tractor 200 HP Crawler 425 HP Crawler 92 HP 2WD Tractor ATV Bed Shaper – 3 Row Cultivator – Alloway 3 Row Cultivator – Perfecta 3 Row Cultivator – Performer 3 Row Cultivator – 3 Row Cultivator – Sled 3 Row Disc – Stubble 18†² Disc – Finish 25†² Ditcher – V Harvester Tomato – Used Harvester -Tomato Lister – 3 Row Mulcher – 15†² Pickup Truck – 1/2 Ton Pickup Truck – 3/4 Ton Rear Blade – 8†² Rice Roller – 18†² Flat Roller – 18†² Ringroller – 30†² Saddle Tank – 300 Gallon Saddle Tank – 300 Gallon Saddle Tank – 300 Gallon Saddle Tank – 300 Gallon Spray Boom – 25†² Subsoiler – 16†² – 9 Shank Trailer Dolly Trailer Dolly Trailer Dolly Trailer Dolly Triplane – 16†² Vine Diverter Vine Trainer TOTAL 60% of New Cost * * Used to reflect a mix of new and used equipment. Yr 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 Price 66,445 69,163 99,594 172,650 221,197 44,015 4,017 13,292 10,236 5,100 30,281 11,868 4,980 49,847 44,743 8,631 46,108 331,980 20,176 20,507 17,655 17,655 2,269 14,139 14,139 7,952 2,374 2,374 2,374 2,374 1,781 35,605 1,451 1,451 1,451 1,451 22,253 16,046 4,800 1,444,424 866,654 Yrs Life 10 10 10 10 10 10 10 10 10 10 10 5 10 5 10 12 8 8 5 9 7 7 15 10 10 10 10 10 10 10 5 5 15 15 15 15 10 10 10 Salvage Value 19,627 20,430 29,418 50,998 65,338 13,001 710 2,351 1,810 902 5,355 3,866 881 16,237 7,912 1,195 10,411 10,000 6,572 4,098 1,766 1,766 218 2,500 2,500 1,406 420 420 420 420 580 11,598 139 139 139 139 3,935 2,838 480 302,935 181,761 Capital Recovery 6,678 6,952 10,010 17,353 22,233 4,424 443 1,466 1,129 562 3,339 1,974 549 8,293 4,934 855 5,799 48,743 3,357 2,406 2,747 2,747 197 1,559 1,559 877 262 262 262 262 296 5,923 126 126 126 126 2,454 1,769 560 173,739 104,243 Total 7,427 7,731 11,133 19,299 24,726 4,920 484 1,602 1,234 615 3,649 2,111 600 8,868 5,392 940 6,291 51,718 3,589 2,620 2,916 2,916 219 1,704 1,704 958 286 286 286 286 317 6,334 140 140 140 140 2,682 1,934 606 188,941 113,364 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 15 UC COOPERATIVE EXTENSION Table 4 continued ANNUAL INVESTMENT COSTS —— Cash Overhead —–Insurance Taxes Repairs 243 18 89 9 31 40 328 132 147 294 59 45 614 118 157 2,325 329 24 121 12 42 54 444 178 199 397 80 61 830 160 212 3,142 1,643 221 439 44 210 487 2,219 700 531 722 145 313 4,152 586 3,860 16,272 Description INVESTMENT Booster Pumps Closed Mix System Fuel Tanks Pumps Fuel Wagons Generators Light Implement Carrier Main Line Pipe – 10†³ Pipe Trailers Semi Truck Lowbed Trailer Shop Building Shop Tools Siphon Tubes Sprinkler Pipe Storage Building Truck-Service – 2 Ton TOTAL INVESTMENT Price 59,757 4,412 21,949 2,186 7,620 9,742 80,676 35,000 36,170 72,168 14,465 11,066 150,980 29,112 38,600 573,903 Yrs Life 10 10 20 10 5 15 10 10 15 25 20 15 10 20 5 Salvage Value 5,976 441 2,195 219 762 974 8,068 700 3,617 7,217 1,447 1,107 15,098 2,911 3,860 54,592 Capital Recovery 6,967 514 1,579 255 1,584 844 9,407 4,311 3,133 4,575 1,041 958 17,604 2,095 8,022 62,889 Total 9,182 778 2,228 320 1,867 1,424 12,398 5,322 4,010 5,988 1,324 1,377 23,201 2,959 12,252 84,629 ANNUAL BUSINESS OVERHEAD Units/ Farm 900 2,900 900 900 2,900 2,900 Price/ Unit 25. 00 0. 48 70. 00 294. 00 0. 50 17. 41 Total Cost 22,500 1,392 63,000 264,600 1,450 50,489 Description Crop Insurance Field Sanitation Field Supervisors’ Salary (2) Land Rent @ 12% of Gross Returns Liability Insurance Office Expense Unit Acre Acre Acre Acre Acre Acre 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 16 Table 5. UC COOPERATIVE EXTENSION HOURLY EQUIPMENT COSTS SACRAMENTO VALLEY – 2008 TRANSPLANTED ——————- COSTS PER HOUR —————————- Cash Overhead ——– Operating ——-InsurFuel Total Total ance Taxes Repairs Lube Oper. Costs/Hr. 0. 13 0. 18 3. 12 25. 99 29. 11 32. 20 0. 17 0. 22 3. 25 30. 71 33. 96 37. 82 0. 24 0. 32 4. 67 36. 62 41. 29 46. 86 0. 31 0. 42 4. 63 47. 25 51. 88 59. 12 0. 40 0. 54 5. 93 100. 40 106. 33 115. 61 0. 11 0. 14 2. 06 30. 71 32. 77 35. 24 0. 05 0. 07 1. 09 0. 0 1. 09 2. 54 0. 17 0. 24 2. 87 0. 00 2. 87 7. 69 0. 13 0. 18 2. 21 0. 00 2. 21 5. 92 0. 07 0. 09 1. 05 0. 00 1. 05 2. 90 0. 35 0. 47 6. 25 0. 00 6. 25 15. 98 0. 07 0. 09 2. 68 0. 00 2. 68 5. 05 0. 03 0. 05 1. 08 0. 00 1. 08 2. 03 0. 37 0. 50 8. 52 0. 00 8. 52 21. 85 0. 59 0. 79 7. 43 0. 00 7. 43 23. 64 0. 13 0. 18 2. 42 0. 00 2. 42 5. 84 0. 63 0. 85 2. 08 61. 07 63. 15 82. 07 1. 09 1. 47 124. 44 61. 07 185. 51 229. 90 0. 15 0. 21 4. 24 0. 00 4. 24 9. 76 0. 15 0. 20 2. 36 0. 00 2. 36 6. 67 0. 16 0. 22 1. 27 11. 97 13. 24 19. 81 0. 16 0. 22 1. 27 11. 97 13. 24 19. 81 0. 04 0. 06 0. 31 0. 00 0. 31 1. 30 0. 19 0. 25 1. 63 0. 00 1. 63 6. 76 0. 14 0. 9 1. 63 0. 00 1. 63 5. 52 0. 10 0. 14 0. 91 0. 00 0. 91 3. 79 0. 03 0. 04 0. 64 0. 00 0. 64 1. 47 0. 13 0. 17 0. 64 0. 00 0. 64 4. 14 0. 05 0. 07 0. 64 0. 00 0. 64 2. 00 0. 02 0. 02 0. 64 0. 00 0. 64 1. 07 0. 02 0. 02 0. 49 0. 00 0. 49 1. 12 0. 26 0. 35 8. 32 0. 00 8. 32 17. 83 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 16 0. 21 3. 43 0. 00 3. 43 7. 74 0. 17 0. 23 2. 78 0. 00 2. 78 7. 57 0. 04 0. 05 2. 88 0. 00 2. 88 4. 03 Yr 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 Description 110 HP 2WD Tractor 130 HP 2WD Tractor 155 HP 2WD Tractor 200 HP Crawler 425 HP Crawler 92 HP 2WD Tractor ATV Bed Shaper – 3 Row Cultivator – Alloway 3 Row Cultivator – Perfecta 3 Row Cultivator – Performer 3 Row Cultivator – 3 Row Cultivator – Sled 3 Row Disc – Stubble 18†² Disc – Finish 25†² Ditcher – V Harvester Tomato – Used Harvester -Tomato Lister – 9 Row Mulcher – 15†² Pickup Truck – 1/2 Ton Pickup Truck – 3/4 Ton Rear Blade – 8†² Rice Roller – 18†² Flat Roller – 18†² Ringroller – 30†² Saddle Tank – 300 Gallon Saddle Tank – 300 Gallon Saddle Tank – 300 Gallon Saddle Tank – 300 Gallon Spray Boom – 25†² Subsoiler – 16†² – 9 Shank Trailer Dolly Trailer Dolly Trailer Dolly Trailer Dolly Triplane – 16†² Vine Diverter Vine Trainer Actual Hours Capital Used Recovery 1,443. 2 2. 78 1,200. 0 3. 48 1,199. 3 5. 01 1,599. 4 6. 51 1,599. 8 8. 34 1,199. 2 2. 21 199. 5 1. 33 199. 5 4. 41 199. 8 3. 39 199. 8 1. 69 225. 1 8. 90 533. 0 2. 22 380. 0. 87 399. 2 12. 46 199. 5 14. 84 165. 2 3. 10 199. 4 17. 45 699. 0 41. 84 390. 0 5. 16 365. 4 3. 95 266. 5 6. 18 266. 5 6. 18 132. 2 0. 89 199. 2 4. 70 262. 5 3. 56 199. 5 2. 64 206. 6 0. 76 49. 1 3. 20 126. 0 1. 25 401. 9 0. 39 299. 4 0. 59 399. 5 8. 90 499. 6 0. 15 499. 7 0. 15 499. 3 0. 15 499. 7 0. 15 373. 8 3. 94 241. 9 4. 39 315. 0 1. 07 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 17 Table 6. UC COOPERATIVE EXTENSION RANGING ANALYSIS SACRAMENTO VALLEY – 2008 TRANSPLANTED COSTS PER ACRE AT VARYING YIELDS FOR PROCESSING TOMATOES YIELD (TONS/ACRE) 26. 0 29. 0 32. 0 35. 0 38. 0 41. OPERATING COSTS/ACRE: Preplant Cost 338 338 338 338 338 338 Cultural Cost 1292 1,292 1,292 1,292 1,292 1,292 Harvest Cost 228 255 281 308 334 360 Assessment Cost 14 14 14 14 14 14 Interest on Operating Capital TOTAL OPERATING COSTS/ACRE TOTAL OPERATING COSTS/TON CASH OVERHEAD COSTS/ACRE TOTAL CASH COSTS/ACRE TOTAL CASH COSTS/TON NON-CASH OVERHEAD COSTS/ACRE TOTAL COSTS/ACRE TOTAL COSTS/TON 65 1937 74 422 2359 91 113 2472 95 65 1,964 68 422 2,386 82 114 2,500 86 65 1,990 62 423 2,413 75 115 2,528 79 66 2,017 58 423 2,440 70 116 2,555 73 66 2,044 54 423 2,466 65 117 2,583 68 66 2,071 51 423 2,493 61 117 2,611 64 44. 0 338 1,292 387 14 67 2,097 48 423 2,520 57 118 2,638 60 NET RETURNS PER ACRE ABOVE OPERATING COSTS FOR PROCESSING TOMATOES PRICE YIELD (DOLLARS/TON) (TONS/ACRE) Processing Tomatoes 26. 0 29. 0 32. 0 35. 0 38. 0 41. 0 44. 0 55. 00 -507 -369 -230 -92 46 184 323 60. 00 -377 -224 -70 83 236 389 543 65. 00 -247 -79 90 258 426 594 763 70. 00 -117 66 250 433 616 799 983 75. 00 13 211 410 608 806 1,004 1,203 80. 00 143 356 570 783 996 1,209 1,423 85. 00 273 501 730 958 1,186 1,414 1,643 NET RETURNS PER ACRE ABOVE CASH COSTS FOR PROCESSING TOMATOES PRICE YIELD (DOLLARS/TON) (TONS/ACRE) Processing Tomatoes 26. 0 29. 0 32. 0 35. 0 38. 0 41. 0 44. 0 55. 00 -929 -791 -653 -515 -376 -238 -100 60. 00 -799 -646 -493 -340 -186 -33 120 65. 0 -669 -501 -333 -165 4 172 340 70. 00 -539 -356 -173 10 194 377 560 75. 00 -409 -211 -13 185 384 582 780 80. 00 -279 -66 147 360 574 787 1,000 85. 00 -149 79 307 535 764 992 1,220 NET RETURNS PER ACRE ABOVE TOTAL COSTS FOR PROCESSING TOMATOES PRICE YIELD (DOLLARS/TON) (TONS/ACRE) Processing Tomatoes 26. 0 29. 0 32. 0 35 . 0 38. 0 41. 0 44. 0 55. 00 -1,042 -905 -768 -630 -493 -356 -218 60. 00 -912 -760 -608 -455 -303 -151 2 65. 00 -782 -615 -448 -280 -113 54 222 70. 00 -652 -470 -288 -105 77 259 442 75. 00 -522 -325 -128 70 267 464 662 80. 00 -392 -180 32 245 457 669 882 85. 00 -262 -35 192 420 647 874 1,102 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 18 Table 7. UC COOPERATIVE EXTENSION COSTS AND RETURNS/ BREAKEVEN ANALYSIS SACRAMENTO VALLEY – 2008 TRANSPLANTED COSTS AND RETURNS – PER ACRE BASIS 1. Gross Returns Crop Processing Tomatoes 2,450 2,017 2. Operating Costs 3. Net Returns Above Oper. Costs (1-2) 433 4. Cash Costs 2,440 5. Net Returns Above Cash Costs (1-4) 10 6. Total Costs 2,555 7. Net Returns Above Total Costs (1-6) -105 COSTS AND RETURNS – TOTAL ACREAGE 1. Gross Returns Crop Processing Tomatoes 1,543,500 2. Operating Costs 1,270,748 3. Net Returns Above Oper. Costs (1-2) 272,752 4. Cash Costs 1,536,994 5. Net Returns Above Cash Costs (1-4) 6,506 6. Total Costs 1,609,965 7. Net Returns Above Total Costs (1-6) -66,465 BREAKEVEN PRICES PER YIELD UNIT Base Yield (Units/Acre) 35. 0 Yield Units Ton ——– Breakeven Price To Cover ——-Operating Cash Total Costs Costs Costs ———— $ per Yield Unit ———–57. 63 69. 70 73. 01 CROP Processing Tomatoes BREAKEVEN YIELDS PER ACRE Yield Units Ton Base Price ($/Unit) 70. 00 ——– Breakeven Yield To Cover ——-Operating Cash Total Costs Costs Costs ———– Yield Units / Acre ———-28. 8 34. 9 36. 5 CROP Processing Tomatoes 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 19 Table 8. UC COOPERATIVE EXTENSION DETAILS OF OPERATIONS SACRAMENTO VALLEY – 2008 TRANSPLANTED Operation Laser Level – 4% Of Acreage Land Prep – Stubble Disc Roll Land Prep – Subsoil Roll 2X Land Prep – Disc Roll Land Prep – Triplane 2X Land Prep – Apply Gypsum on 20% of Acreage Land Prep – List Beds Land Prep – Shape Beds Fertilize Weed Control – Roundup Goal Weed Control – Roundup Weed Control – Cultivate 2X Condition Beds Apply Starter Fertilizer Power Mulch Apply Herbicides – Treflan ( Dual on 30% of Acreage) Transplant Tomatoes Operation Month September September Tractor/ Power Unit Custom 425 HP Crawler Implement Laser Level Disc – Stubble 18†² Rice Roller – 18†² Subsoiler – 16†² – 9 Shank Disc – Finish 25†² Ringroller – 30†² Triplane – 16†² Broadcast Material Material Rate/Acre Unit 0. 04 Acre September 425 HP Cr awler 200 HP Crawler September 200 HP Crawler September Gypsum Application October October January January January 200 HP Crawler 155 HP 2WD Tractor 130 HP 2WD Tractor 130 HP 2WD Tractor 110 HP 2WD Tractor 92 HP 2WD Tractor 110 HP 2WD Tractor 130 HP 2WD Tractor Custom Gypsum Lister – 9 Row Bed Shaper – 3 Row Saddle Tank – 300 Gallon Saddle Tank – 300 Gallon Spray Boom – 25†² Saddle Tank – 300 Gallon Spray Boom – 25†² Cultivator – Alloway 3 Row Cultivator – Perfecta 3 Row Cultivator – Performer 3 Row Mulcher – 15†² Saddle Tank – 300 Gallon 0. 20 Ton 11-52-0 Zinc Chelate Roundup Ultra Goal 2 XL Roundup Ultra 100. 00 2. 00 1. 00 3. 00 1. 50 Lb Pint Pint FlOz Pint January March April Weed Control – Apply Matrix on 80% of Acreage Irrigate – Sprinklers 1X Weed Control – Cultivate 3X April April April April May May April May April April July April May June July June 130 HP 2WD Tractor Fertilize – 150 Lbs N Sidedress Chisel Furrows Mulch Beds Disease Control – Bacterial Speck – on 30% of Acreage Open Ditches Irrigate – Furrow 8X 10 HP 2WD Tractor 110 HP 2WD Tractor 110 HP 2WD Tractor 130 HP 2WD Tractor 200 HP Crawler 155 HP 2WD Tractor 130 HP 2WD Tractor 200 HP Crawler 200 HP Crawler Saddle Tank – 300 Gallon Cultivator – Sled 3 Row Labor Cultivator – Sled 3 Row Cultivator – Sled 3 Row Cultivator – 3 Row Cultivator – Sled 3 Row Saddle Tank – 300 Gallon Cultivator – 3 Row Cultivator – Sled 3 Row Saddle Tank – 300 Gallon Ditcher – V Ditcher – V Labor Labor Labor Labor 8-24-6 Treflan HFP Dual Magnum Tomato Seed Transplants – Growing Transplanting Matrix DF Water 15. 00 1. 00 0. 45 10. 44 8. 70 8. 70 0. 48 2. 00 Lb Pint Pint Thou Thou Thou Oz AcIn UN-32 150. 00 Lbs N Kocide 101 Dithane DF 0. 60 0. 60 Lb Lb Disease Control – Late Blight on 5% of Acreage Close Ditches Air Application Spray 200 HP Crawler 200 HP Crawler Air Application Dust 130 HP 2WD Tractor Contract Labor 110 HP 2WD Tractor Air Application Spray Rear Blade – 8†² Rear Blade – 8†² Cultivator – Sled 3 Row Saddle Tank – 300 Gallon Vine Trainer Water Water Water Water Bravo Weatherstik 10. 00 10. 00 10. 00 10. 00 0. 15 AcIn AcIn AcIn AcIn Pint July July Mite Control – Sulfur on 70% of Acreage July Fertilize – 20 Lbs N on 20% of Acreage July Weed Control – Hand Hoe Train Vines Insect Control – Aphids on 40% of Acreage Disease Control – Fruit Rot on 15% of Acreage Insect Control – Worms Fruit Ripener – Ethrel on 5% of Acreage Open Harvest Lane on 8% of Acreage July July July Sulfur, Dust 98% CAN 17 Labor Warrior T Bravo Weatherstik Confirm 28. 00 118. 00 5. 00 1. 54 0. 45 12. 00 0. 03 How to cite Sample Costs to Produce Processing Tomatoes, Essay examples

Knowing Your Audience free essay sample

The collapse of the Chilean Copper Mine was covered worldwide for several weeks. Over 30 workers were trapped in a mine for well over a month. The rescue teams and US advisory team had to be very cautious when speaking to the miners, families, and news reporters. These teams had to keep in mind the different roles of the people in the audience and how they would receive the message. They also had to keep in mind the potential needs of the families of the miners and how they receive a message concerning the incident. Finally they especially had to keep in mind the potential needs of the company’s employees when receiving a message about the incident. When speaking to the audience surrounding this incident the person delivering the message would need to be well prepared for questions, confident when answering questions and addressing the audience, and remember to speak in a style that everyone could understand. We will write a custom essay sample on Knowing Your Audience or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page With an incident so dangerous and time consuming it is best for the speaker to have great nonverbal communication skills. Before you even open your mouth, your facial expressions, your clothes, your walk, your body posture, your skin color, your hairstyle, etc are communicating much about you† (Cheesebro, T. , O’Connor, L. , Rios, F. , 2010). The speaker needs to be confident, have strong body posture, and have a controlled facial expression. This will keep the audience from reacting with any type of unnecessary panic. The verbal message is also important but the non-verbal communication is noticed before any words are spoken. In a crisis such as the Chilean Copper Mine Collapse one must take into consideration the potential needs of the families of the miners when receiving a message in regards to this incident. When delivering this message the speaker will want to issue an informative message. â€Å"This type of informative speech explains how something works (processes) or how something is done (procedures)† (Cheesebro, T. , O’Connor, L. , Rios, F. , 2010). The families will benefit from an informative message letting them know what has been done, what will be done, and how it will get done. This way the families understand what is going on and can feel like they are a part of the process. Informing the family will help them feel like they are not disregarded or unimportant which can give them a sense of calm. If the families of the miners are upset, then the miners will become upset which will cause complete chaos, and in a situation like this chaos is the last thing anyone needs. The companies’ employees are the main people affected by this incident so the message to them should be from someone responsible in the company such as an owner, ceo, president, or vice president. The employees need to know that this incident is the priority for the company and that they are involved. The message should cover the main points that are important to the employees and the organization. This message should let the employees know that they are not alone or forgotten. Making sure the employees understand that the company is involved will also insure the employees that are not trapped that they would not be of less value if they were trapped in a situation like this one. Employees need to know that they count in any situation and that their safety is of high regards to the company. Before any messages are delivered the speaker should make sure they are ready to cover all of the important points. The speaker must listen as well as speak so that they know what the audience wants to know and what they are expecting to hear. After the message is delivered the speaker will need to listen to the response to ensure that the audience received the message correctly. Giving and receiving feedback to and from the audience is also important because it gives you an idea of what the audience may want to know in the next informative speech. In conclusion when speaking to a group of people or to an individual face-to-face it is important to put one’s self in their shoes and understand what information is needed. During the Chilean Copper Mine Collapse there were several hundred people involved in the process, so remembering the different roles of the people involved was imperative. What the families of these miners needed to hear and know during this incident made all the difference on how they would react. Letting the employees know that they were not alone in this incident makes all the difference in the world to them, their families, and their friends. When dealing with an incident of this magnitude everyone affected needs to be involved and sending the right message is vital to the health and well being of the people the incident affects. References Cheesebro, T. , O’Connor, L. , Rios, F. (2010). Communicating in the workplace. Upper Saddle River, NJ: Prentice Hall. Chapter 4 9 Draft communications For the families of the trapped miners I chose a face-to-face approach Hello everyone, I would like to take a moment to address the incident at hand and to inform you all as to what we are doing to cooperate with the rescue teams. First Minera San Esteban Primera would like you all to know that he is sorry he could not be here today to address the situation himself but he has asked that I let you all know that he to is concerned for the well being of the miners trapped as well as their families. What we know so far is that the miners have been located and appear to be some 2,300 feet underground. The rescue teams have made contact with the gentlemen and they are in great spirits and will be able to communicate with their families soon. Rescuers have developed a way to send and receive supplies to the trapped men so they are now able to receive â€Å"food, clothing, books, letters and music from an ipod† (Spotts, P, 2010). This situation is going to take some time as the rescuers work on getting the trapped men to the surface. We are all going to try to make them as comfortable as possible and keep you all informed as the process continues. Does anyone have any additional questions? For the employees internal news release I chose an e-mail Dear employees, Hello everyone, I would like to take a moment to address the incident at hand and to inform you all as to what we are doing to cooperate with the rescue teams. Minera San Esteban Primera is fully involved in the rescue attempts and is giving full cooperation as needed. What we know so far is that the miners have been located and appear to be some 2,300 feet underground. The rescue teams have made contact with the gentlemen and they are in great spirits and will be able to communicate with their families soon. Rescuers have developed a way to send and receive supplies to the trapped men so they are now able to receive â€Å"food, clothing, books, letters and music from an ipod† (Spotts, P, 2010). This situation is going to take some time as the rescuers work on getting the trapped men to the surface. We are all going to try to make them as comfortable as possible and keep you all informed as the process continues. We will be having an open conference for the employees later this week to address any of your additional concerns. All employees will be able to speak to a supervisor if needed and counseling will be made available to those who would like it. I will send out an additional email later with the date and time of the conference. Thank you, (Your name) Communications lead.

20 Types and Forms of Humor

20 Types and Forms of Humor 20 Types and Forms of Humor 20 Types and Forms of Humor By Mark Nichol Humor comes in many flavors, any of which may appeal to one person but not to another, and which may be enjoyed in alternation or in combination. Here are names and descriptions of the varieties of comic expression: 1. Anecdotal: Named after the word anecdote (which stems from the Greek term meaning â€Å"unpublished†); refers to comic personal stories that may be true or partly true but embellished. 2. Blue: Also called off-color, or risque (from the French word for â€Å"to risk†); relies on impropriety or indecency for comic effect. (The name probably derives from the eighteenth-century use of the word blue to refer to morally strict standards hence the phrase â€Å"blue laws† to refer to ordinances restricting certain behavior on the Sabbath). A related type is broad humor, which refers to unrestrained, unsubtle humor often marked by coarse jokes and sexual situations. 3. Burlesque: Ridicules by imitating with caricature, or exaggerated characterization. The association with striptease is that in a bygone era, mocking skits and ecdysiastic displays were often on the same playbills in certain venues. 4. Dark/Gallows/Morbid: Grim or depressing humor dealing with misfortune and/or death and with a pessimistic outlook. 5. Deadpan/Dry: Delivered with an impassive, expressionless, matter-of-fact presentation. 6. Droll: From the Dutch word meaning â€Å"imp†; utilizes capricious or eccentric humor. 7. Epigrammatic: Humor consisting of a witty saying such as â€Å"Too many people run out of ideas long before they run out of words.† (Not all epigrams are humorous, however.) Two masters of epigrammatic humor are Benjamin Franklin (as the author of Poor Richard’s Almanackand Oscar Wilde. 8. Farcical: Comedy based on improbable coincidences and with satirical elements, punctuated at times with overwrought, frantic action. (It, like screwball comedy see below shares many elements with a comedy of errors.) Movies and plays featuring the Marx Brothers are epitomes of farce. The adjective also refers to incidents or proceedings that seem too ridiculous to be true. 9. High/highbrow: Humor pertaining to cultured, sophisticated themes. 10. Hyperbolic: Comic presentation marked by extravagant exaggeration and outsized characterization. 11. Ironic: Humor involving incongruity and discordance with norms, in which the intended meaning is opposite, or nearly opposite, to the literal meaning. (Not all irony is humorous, however.) 12. Juvenile/sophomoric: Humor involving childish themes such as pranks, name-calling, and other immature behavior. 13. Mordant: Caustic or biting humor (the word stems from a Latin word meaning â€Å"to bite†). Not to be confused with morbid humor (see above). 14. Parodic: Comic imitation often intended to ridicule an author, an artistic endeavor, or a genre. 15. Satirical: Humor that mocks human weaknesses or aspects of society. 16. Screwball: Akin to farce in that it deals with unlikely situations and responses to those situations; distinguished, like farcical humor, by exaggerated characterizations and episodes of fast-paced action. 17. Self-deprecating: Humor in which performers target themselves and their foibles or misfortunes for comic effect. Stand-up comedian Rodney Dangerfield was a practitioner of self-deprecating humor. 18. Situational: Humor arising out of quotidian situations; it is the basis of sitcoms, or situation comedies. Situational comedies employ elements of farce, screwball, slapstick, and other types of humor. 19. Slapstick: Comedy in which mock violence and simulated bodily harm are staged for comic effect; also called physical comedy. The name derives from a prop consisting of a stick with an attached piece of wood that slapped loudly against it when one comedian struck another with it, enhancing the effect. The Three Stooges were renowned for their slapstick comedy. 20. Stand-up: A form of comedy delivery in which a comic entertains an audience with jokes and humorous stories. A stand-up comedian may employ one or more of the types of humor described here. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the General category, check our popular posts, or choose a related post below:The Royal Order of Adjectives 50 Synonyms for â€Å"Idea†English Grammar 101: Prepositions

Free Essays on Texas Cattlemen Vs Oprah Whinfrey

On April 16, 1996, Oprah Winfrey featured former cattle farmer turned vegetarian activist, Howard Lyman, as part of the Humane Society’s, Eating with Conscience Campaign. The topic was Bovine Spongiform Encephalopathy (BSE) which is very similar to mad cow disease. Only one month earlier the British Government had announced that 10 citizens were dead or dying from mad cow disease. The disease can lie dormant inside of a person for years, and would only be discovered when the victim began to experience Alzheimer’s like symptoms. Lyman made a comparison between BSE and AIDS, then raised the possibility that a form of mad cow disease could exist in the U.S. Lyman also suggested that the practice of grinding up dead cattle and feeding it to other cows as a protein supplement in cattle feed might have contributed to a potential outbreak. Oprah was horrified by the possibility that something like this could exist right under our noses. She asked, â€Å"†¦you say this di sease could make AIDS look like the common cold?† â€Å"Absolutely,† Lyman responded. To which Oprah responded, â€Å"It has just stopped me cold from eating another burger.† Obviously this got cattle ranchers into an uproar, and investors and consumers panicked and cattle futures dropped that same day and drop to even further lows for two months. This dramatic drop in beef consumption shows just how powerful the effects of mass-media can be on the public. This show came on the heels of a massive story about tainted beef in Great Britain, so tensions were already running high. Millionaire rancher Paul Engler led the group of cattle ranchers who filed a $12 million lawsuit against Winfrey, her production companies and Lyman. Their claim was that Oprah and Lyman were liable for damages due to the comments made on her show. They alleged that Winfrey and Lyman had violated the 1995 Texas disparagement law, or the â€Å"veggie libel law,† which seeks to protect farmers against fa... Free Essays on Texas Cattlemen Vs Oprah Whinfrey Free Essays on Texas Cattlemen Vs Oprah Whinfrey On April 16, 1996, Oprah Winfrey featured former cattle farmer turned vegetarian activist, Howard Lyman, as part of the Humane Society’s, Eating with Conscience Campaign. The topic was Bovine Spongiform Encephalopathy (BSE) which is very similar to mad cow disease. Only one month earlier the British Government had announced that 10 citizens were dead or dying from mad cow disease. The disease can lie dormant inside of a person for years, and would only be discovered when the victim began to experience Alzheimer’s like symptoms. Lyman made a comparison between BSE and AIDS, then raised the possibility that a form of mad cow disease could exist in the U.S. Lyman also suggested that the practice of grinding up dead cattle and feeding it to other cows as a protein supplement in cattle feed might have contributed to a potential outbreak. Oprah was horrified by the possibility that something like this could exist right under our noses. She asked, â€Å"†¦you say this di sease could make AIDS look like the common cold?† â€Å"Absolutely,† Lyman responded. To which Oprah responded, â€Å"It has just stopped me cold from eating another burger.† Obviously this got cattle ranchers into an uproar, and investors and consumers panicked and cattle futures dropped that same day and drop to even further lows for two months. This dramatic drop in beef consumption shows just how powerful the effects of mass-media can be on the public. This show came on the heels of a massive story about tainted beef in Great Britain, so tensions were already running high. Millionaire rancher Paul Engler led the group of cattle ranchers who filed a $12 million lawsuit against Winfrey, her production companies and Lyman. Their claim was that Oprah and Lyman were liable for damages due to the comments made on her show. They alleged that Winfrey and Lyman had violated the 1995 Texas disparagement law, or the â€Å"veggie libel law,† which seeks to protect farmers against fa...

IKEA Case Study Example | Topics and Well Written Essays - 500 words

IKEA - Case Study Example These attributes are the main competitive priorities of IKEA. IKEA own 349 stores which are operating in 43 major countries of the globe. The location of these stores are determined by keeping the easily accessibility of customer to carry on its business with a firm. The other most important factor that IKEA consider while selecting new sites is whether it reduces transportation cost. The most important troupes in the furniture industry are Euro market Designs Inc, Galiform plc, Wal-Mart Stores Inc, Argos and many others. But still IKEA is categorized in world biggest furniture retailer because it is offering modern architectural and interior designs of furniture at a low cost and with best quality therefore it is leading market among existing firms. There are many threats for the new entrants into the furniture industry. A large amount of monetary investment is required to establish a business. After established a business, expertise and skills are required to offer quality products with a discounted price. Time factor is another essential element which plays an important role in building up its image in the market. IKEA is established since 1943. It has successfully built its image in the market. It has its huge investment in various part of globe whereas for new entrant all this required time to get stable and for successfully operating. IKEA has targeted a wide range of customers. As this firm is operating at national level as well as at international level so it has a strong bargaining power among customers. On the other hand buyers have extensive range of products offered by IKEA with respect to quality, price and many other

Review Assignment Example | Topics and Well Written Essays - 1500 words

Review - Assignment Example Gandhi stated that, the actual meaning of civilization is ‘good conduct’, which can only come through the existence of villages. These were the people who outwardly argued with their views on the thought urban renovation. According to Jane Jacobs, the survival is impossible from World Bank. Considering the levels of urbanization and GDP per capita, they both are directly linked with each other. Due to it, the argument about the development of countryside areas on their expenses itself, has been in light from ages. The development, social justice and status discrimination (cities dominating the countryside) crisis also relate the argument. Cheap food coming out of the agriculture and their import export has also been the factor of criticism by 2008, where most of the countries imposed ban on the exports by increasing the subsidy on crops. That is the reason which backs the idea of under-funding of agriculture. Overviewing the entire scenario, Urban Bias Thesis (UBT) came into being, to resolve the crisis against Gandhi’s claim, food crisis and price issues associating the rural development. Lipton was the man who analyzed this thesis into details. The claims of Lipton involved the price issue on rural commodities which were decrease, and those of the urban bias increased outside Latin America. In 2000, the extreme increase of urban bias in China has been seen. The main discussion point of Lipton was that, reduce in urban bias haven’t been fulfilled, considering the terms of economic liberation and structural adjustments. This debate took peak under the light of four circumstances; matters of measure & definition, urban poverty, causes & consequences of urban growth and the value of rural & and urban in complex livelihood strategies & interdependencies. The main understanding which should be look up to here is the mobility benefits

Economic Benefits Of Daylight Saving Time Essay Example | Topics and Well Written Essays - 750 words

Economic Benefits Of Daylight Saving Time - Essay Example Daylight Saving Time also has the added benefit of an extra hour or so of daylight after work hours for people to get home safely and to engage in social and recreational activities. Regardless of what one decides to do, whether go home and spend time with the family or go out and spend time with friends, DST can also save energy. The combination of these advantages of DST – working when there is sunlight, finishing work and safely getting home (or going out with friends) when there is still light, spending time with people one cares about and saving energy while doing so – will help the world get out of its economic crisis if DST is extended the whole year round. The reasons are easy to understand. First, finishing work early allows everyone to do many things while there is still light. It is these â€Å"many things† that one cannot do in the dark that has the power to help solve the economic crisis. One can decide to do things on one’s own that would save money and increase savings, like clean the car, mow the lawn, or paint the roof. One could also decide to do things to spend money and keep the economy running, like go bowling, visit friends, or have a beer. As mentioned in several portions of his book Seize the Daylight: The Curious and Contentious Story of Daylight Saving Time, David Prerau enumerated many proofs of the beneficial economic effects that DST has had on many sectors of the economy, such as candy manufacturers, amusement parks, restaurants and shops, movie houses and theaters, and the sporting goods industry. While there are objections that the cost of air-conditioning warm rooms and spending on outdoor activities may increase, the overall benefits to the economy were proven by DST’s role in bringing America out of Depression.

The Critical Success Factors Of Scope Management Information Technology Essay

The Critical Success Factors Of Scope Management Information Technology Essay Until today, the ICT project success has yet to demonstrate an excellent track record. Findings from a research done by Standish Group from 1994 until 2009 revealed that the percentage for challenge and failure IT projects was still high as compared to that of a successful project [4]. There are many reasons which contribute to these failure. One of the main reasons is the poor PSM ([3],[5]). According to many researchers, PSM is a critical area which needs to be given attention in ensuring the success of a project ([6]-[11]). Based on the literature review, it has been found that none of the research done applies the concept of CSF in ICT PSM in order to upgrade the ICT project success. Therefore, this research was conducted with the intention to identify the CSFs in PSM, which could contribute to the ICT project success, in terms of stakeholders satisfaction, time estimation accuracy and cost estimation accuracy. It was expected that this study would give researchers some new insights on PSM CSFs for ICT project success. This paper consists of four sections, which are background, research methods, results and discussion, and conclusions. II. BACKGROUND This section explains briefly two main concepts in this research, which are ICT Project Scope Management and CSF. Then, a brief explanation will be given on the research factors which are obtained from the combination between failure factors and success factors in PSM. These factors have the potential to contribute to the ICT project success. ICT Project scope management In this research context, ICT Project Scope Management is defined as the processes required to ensure that the ICT project includes all the work required, and only the work required, to complete the project successfully [12]. Meanwhile, ICT is defined as any product that will store, retrieve, manipulate, transmit, or receive electronically in a digital form, which comprises of technology, communication and application [13]. PSM is one of the nine project management fields of knowledge [12]. It is very crucial in ensuring the project success as compared to the other eight fields of knowledge [6]. PSM includes the process of scope planning, requirements collection, scope definition, WBS creation, scope verification and scope control. All these processes are needed to ensure that only the required work will be carried out. Any unnecessary works is a waste and can increase the risks in project management [15]. Incomplete and vague project scope could cause requirement creep and scope creep [5] which could cause the project to be incomplete on time and at a predetermined cost. It could also cause the delivery produced (product, service or result) could not satisfy the stakeholders. The Critical success factor approach In 1979, Rockart introduced the CSF method and concluded that CSF is an effective and efficient method to assess data requirements [19]. This method has been studied until it becomes more stable ([20]-[21]) and it has been applied widely in various industry sectors and domains [22]. Bullen and Rockart defines CSF as the limited number of areas in which satisfactory results will ensure successful competitive performance for the individual, department, or organization. CSFs are the few key areas where things must go right for the business to flourish and for the managers goal to be attained [20]. According to them, each CSF set is created uniquely and differently based on the environment where this method is applied. In IT/ICT project management field, CSF method is applied as an effort to upgrade the ICT project success such as to plan, develop and implement the software project ([23]-[24]) and data depository execution [25]. Success Factors in ICT Project Scope Management Based on a thorough review done on academic and practitioner literatures, it has been found that there was no formal research that has been carried out to identify CSFs in ICT Project Scope Management. However, there were success and failure researches in ICT projects such as software projects, development and implementation projects of information system, web-based project and network installation project which involve project scope ([6],[23],[26]-[33]). From these researches, the factors which have the same criteria were combined according to three dimensions: Project, Process and People. To determine the project success attributes which reflect the whole perception on an ICT project success, PMBOK guidelines were used which demonstrate the essential relationship between PSM and Project Time Management, and between PSM and Project Cost Management [12]. Based on the stakeholders role and responsibility in managing project scope, the stakeholders satisfaction as an ICT project success attribute was taken into account ([12],[14],[34]-[35]). Table 1 shows the summary of the attributes used in this research. TABLE 1 SUCCESS ATTRIBUTES Dimension Attribute Overall perceived level of success Stakeholders satisfaction (Stakeholders are satisfied, accept and approve with the project scope planned, defined and implemented; All the deliverables produced by the project were accepted and approved by the stakeholders). Time estimation accuracy (All the work that has to be carried out (project scope) for a project helps successfully in estimating the time needed to complete a project; Clear main deliverables (product, service, result) helps successfully in estimating the duration of time needed to complete a project. Cost estimation accuracy (All the work that has to be done for a project (based on the scope) helps successfully in estimating the cost needed to complete the project). III. METHODOLOGY This research was an exploratory survey which used quantitative method. The instrument used was a questionnaire and it was developed based on the combination of failure and success factors gained from the literature review. Reliability test, factor analysis and regression analysis have been conducted to determine the critical success factor using SPSS version 17. Survey questionnaire In this study, a survey questionnaire was employed as the method of data collection. A structured questionnaire was constructed to capture the respondents perception of the questions. The survey instrument consists of six sections. The first section was on respondents profile and demographic information. The second, third and fourth sections were on success factors related to project, process and people. The fifth section was on perception of ICT project success. The last section was for additional comments, where respondents were invited to give any feedback or thought related to the questions stated. To measure the importance of success factors and perception of ICT project success, a 5-point Likert scale ranging from 1= strongly disagree to 5=strongly agree was adopted to solicit the perceptions on the degree of importance for the identified success factors relative to the ICT project success. An in-depth discussion about the questionnaire was done with five experts in ICT project management, who were two experts from the public sector, two experts from the private sector and one expert from academia. All five experts have experience of at least five years in ICT project scope management and more than ten years of experience in ICT project development. The purpose of this discussion was to obtain opinions, views, suggestions or comments about the survey instrument content validity and face validity. Feedback from the expert was used to refine the clarity of the questionnaire items by rephrasing the items as necessary. The internal consistency reliability of the items in the questionnaire was tested by conducting a pilot study. The respondents for pilot test were ICT officers working in Malaysian public sector. A pilot survey was administered to five public sector agencies with the distribution of ten sets of questionnaires for each agency. 31 respondents returned their feedback after waiting period of 20 days. Cronbachs alpha was used for the internal consistency reliability testing. The results of these tests shows that the values for the entire construct were greater than 0.8. Thus, it shows that the items in the questionnaire have a good degree of reliability [36]. This indicates that there were no problems with the internal consistency reliability. Data collection method The target population for this study was ICT professionals in Malaysian public sectors. One thousand questionnaires, delivered personally by hand, were administered from 1st March 2010 among Malaysian public sector ministries, departments and agencies located in Putrajaya and Cyberjaya. For other locations, three hundred questionnaires were distributed using web-based survey method from 8th March 2010. The questionnaires used for both methods were the same. After six weeks of survey period, a total of 561 valid questionnaires, representing response rate of 43.15%, were received (531 were collected personally and 10 were collected through web-based interface). Data analysis method Factor analysis and stepwise multiple regression were used to analyze data from the survey questionnaire. Factor analysis was conducted in three stages [37]. The first stage was the assessment of the suitability of the data. The correlation among the factors was identified by examining the correlation matrix among items, Bartletts Test Sphericity and Kaiser-Meyer-Olkin measure of sampling adequacy (KMO MSA). The second stage was factor extraction. Common factor analysis and principal axis factoring technique were used to extract the factors. Kaisers criterion or eigen value rules were used to determine the number of factors to be retained. The third stage was factor rotation and interpretation. The orthogonal rotation approach with Varimax method and cut-off loading point 0.4 [38] were used to clarify the factor structure. Factor extraction and rotation will be repeated until there were no cross-loading factors or no factor loading value less than cut-off loading point. Items with fa ctor cross loading or factor loading less than cut-off loading point were eliminated [38]. Stepwise regression solution procedure was used to determine the CSFs of PSM which contribute to the ICT project success. Through this procedure, only significant success factors were used in the model. The general multiple regression model is: Y = A + B1X1 + B2X2 + à ¢Ã¢â€š ¬Ã‚ ¦ + BkXk where Y is the dependent variable (DV), A is the Y intercept, the Xs represent the various independent variables (IVs) and Bs are the coefficients assigned to each of the IVs during regressions [39]. In this research, the IVs were the success factors of ICT project scope management and the DVs were the stakeholders satisfaction, time estimation accuracy and cost estimation accuracy. IV. RESULTS AND DISCUSSION Factor analysis The result of factor analysis as shown in Table 2 shows seven factors with 45 attributes which were included in the structure and explained 60.57% of the total variance. All the seven factors were translated according to the items included in the factors. The first factor was called stakeholders commitment which consists of 12 items. The second factor was called Work Breakdown Structure which consist of 11 items. The third factor was called project objective and justification definition which consists of 9 items. The forth factor was called change control which consists of 4 items. The fifth factor was called project constraint definition which consists of 3 items. The sixth factor was called realistic project assumption which consists of 3 items. The seventh factor was called business knowledge which consists of two items. TABLE 2 FACTOR STRUCTURE FOR PRINCIPAL AXIS FACTORING EXTRACTION AND VARIMAX ROTATION ON PSM SUCCESS FACTORS ITEMS Item Factor 1: Stakeholder commitment Percent of variance explained = 43.381, Cumulative percent of variance explained = 43.381 The project received strong top management support during the process of project scope management. The project had a cooperative and supportive process owner during requirements elicitation. The Steering Committee is committed to the meeting scheduled Users are able to explain their needs or requirements to project team or project developer. Project manager have the communication skills to communicate with all stakeholders involved in the project scope management. Project Team meetings held regularly to manage the project scope processes. Project Champion commitment, especially during a crisis in managing the project scope Project team members fully responsible in managing the project scope. Method of brainstorming or face to face is used to obtain user requirements. Project manager fully responsible in managing the project scope. Project team members have knowledge in ICT field that will be required for the development and implementation of the project. Roles and responsibilities of project team is determined and clearly defined Factor 2: Work breakdown structure Percent of variance explained = 4.892, Cumulative percent of variance explained = 48.272 The infrastructure (hardware, networking, telecommunication) specification is compatible with the product (system) to be produced. The software specification is compatible with the product (system) to be produced. The system development methodology is suitable to the product (system) to be produced The application specification is complete and clearly defined The user requirements are realistic. User requirements specific to the project objectives to be achieved. Each user requirements meet business requirements embodied in the project. User requirements can be implemented in accordance with the stipulated time period. Human resources responsible for carrying out each of work activity is clearly mapped in the WBS hierarchy. Distribution of activities in the WBS is well planned and precisely defined. The WBS defined the project overall scope. Factor 3: Project objective justification definition Percent of variance explained = 3.460, Cumulative percent of variance explained = 51.732 Specific and clear project objectives Realistic project objectives Achievable project objectives Acceptable project objectives by main stakeholders Measurable project objectives Justification stated the importance or benefit of the project implementation. Justification focuses on the organization goal to be achieved. Clearly defined works that included in the project. Justification stated the improvement of employees skill with the implementation of the project. Factor 4: Change control Percent of variance explained = 2.601, Cumulative percent of variance explained = 54.333 Coordinating Committee set the action to be taken for the change request. Decisions and actions taken for the change request was agreed by all members of the Coordinating Committee. Decision made by Coordinating Committee is well recorded Coordinating Committee taking into account the interests, benefits and negative affects for each of the change request. Factor 5: Project constraint definition Percent of variance explained = 2.409, Cumulative percent of variance explained = 56.742 Clearly defined uncontrollable project constraints. Clearly defined controllable project constraints. Source(s) for each constraint (controllable or uncontrollable) are clearly described. Factor 6: Realistic project assumption Percent of variance explained = 2.187, Cumulative percent of variance explained = 58.929 Realistic project deliverables (product, service, results) Realistic technical assumptions Realistic assumptions of project management organization Factor 7: Business knowledge Percent of variance explained = 1.644, Cumulative percent of variance explained = 60.573 Project team members have knowledge in business processes related to the project. Project manager have knowledge in business processes related to the project. The seven factors were translated into seven main hypotheses. The hypotheses were numbered from 1 to 7. Since there were three success dimensions for each factor, the corresponding success dimensions were identified by the letters a, b and c. As a result, there were a total of 21 hypotheses, from 1a until 7c as stated above. Hypotheses related to the Project dimension: H1: The existence of well-defined project objective and justification is a PSM CSF that contributes to the success of ICT project in terms of (a)Stakeholder satisfaction, (b) Time estimation accuracy, (c) Cost estimation accuracy. H2: Having realistic project assumptions is a PSM CSF that contributes to the success of ICT project in terms of (a)Stakeholder satisfaction, (b) Time estimation accuracy, (c) Cost estimation accuracy. H3: The existence of well-defined project constraints is a PSM CSF that contributes to the success of ICT project in terms of (a) Stakeholder satisfaction, (b) Time estimation accuracy, (c) Cost estimation accuracy. Hypotheses related to the Process dimension: H4: The existence of complete WBS is a PSM CSF that contributes to the success of ICT project in terms of (a) Stakeholder satisfaction, (b) Time estimation accuracy, (c) Cost estimation accuracy. H5: The practice of correct change control procedure is a PSM CSF that contributes to the success of ICT project in terms of (a) Stakeholder satisfaction, (b) Time estimation accuracy, (c) Cost estimation accuracy. Hypotheses related to the People dimension: H6: Having project team that is knowledgeable about the business process is a PSM CSF that contributes to the success of ICT project in terms of (a) Stakeholder satisfaction, (b) Time estimation accuracy, (c) Cost estimation accuracy. H7: The existence of strong stakeholder commitment is a PSM CSF that contributes to the success of ICT project in terms of (a) Stakeholder satisfaction, (b) Time estimation accuracy, (c) Cost estimation accuracy. Regression analysis A stepwise multiple regression was conducted between the three ICT project success dimensions (stakeholder satisfaction, time estimation accuracy and cost estimation accuracy) as the dependent variables and seven underlying PSM success factors as independent variables. TABLE 3 SUMMARY OF OUTCOME FROM STEPWISE MULTIPLE REGRESSION ICT project success dimensions R2 ANOVA Selected variables ÃŽÂ ² value Stakeholder satisfaction 0.614 F(3,527)= 144.3, P Strong stakeholder commitments 0.519 Complete Work breakdown structure 0.227 Well-defined project objective and justification 0.111 Time estimation accuracy 0.451 F(3,527)= 144.3, p Strong stakeholder commitments 0.346 Complete Work breakdown structure 0.318 Well-defined project objective and justification 0.100 Cost estimation accuracy 0.380 F(3,538)= 110.066, p Strong stakeholders commitment 0.390 Well-defined project constraints 0.225 Change control 0.104 Table 3 shows significantly three factors which were strong stakeholders commitment, complete WBS, and well-defined project objective and justification as the CSFs of PSM which contribute to 61.4% variant changes to ICT project success in terms of stakeholder satisfaction. The finding also reveals significantly that the three similar factors, were the CSFs of PSM which contribute to 45.1% variant changes to ICT project success in terms of time estimation accuracy. For the ICT project success in terms of cost estimation accuracy, the result demonstrates significantly that strong stakeholders commitment, change control and well-defined project constraint were the CSFs of PSM which contribute to 38% variant change to ICT project success in terms of cost estimation accuracy. With the above observations, the results of the hypotheses testing can be finalized as follows: out of 21 research hypotheses, a total of 9 hypotheses were supported, while the remaining 12 hypotheses were rejected. Those hypotheses were rejected due to their low coefficient values and high probability level for their corresponding null hypotheses. It means that the presence of those factors did not make a significance difference to the value of ICT project success dimensions. V. CONCLUSION In carrying out this quantitative research, a questionnaire survey method was used to determine the CSFs of PSM which contribute to the ICT project success. ICT project success was investigated in terms of stakeholders satisfaction, time estimation accuracy and cost estimation accuracy. A total of 557 usable data were successfully collected from the respondents who were the public sector ICT professionals. Seven success factors of PSM have been extracted through the factor analysis. The factors were strong stakeholders commitment, complete WBS, well-defined project objective and justification, change control, well-defined project constraints, realistic project assumption and good business knowledge. With the use of stepwise multiple regression analysis, it can be concluded that strong stakeholders commitment, complete WBS and well-defined project objective and justification were the PSM CSFs which contributed to the ICT project success in terms of stakeholders satisfaction and time estimation accuracy. Strong stakeholders commitment, change control and well-defined project constraint were the PSM CSFs which contributed to the ICT project success in terms of cost estimation accuracy. Strong stakeholders commitment factors were the main contribution to the three aspects of ICT project success. Realistic project assumption and project team business knowledge were failed to be proven as th e critical success factor for any aspect of ICT project success. All the critical success factors which have been discovered for each aspect of ICT project success are the main contribution from this research. These factors should be given attention by practitioners while managing ICT project scope so that the project scope that is being managed: 1) could produce deliveries (product, service and results) which successfully give satisfaction to the stakeholders, (2) successfully helps in making time estimation accurately, and (3) successfully helps in making cost estimation accurately.