Agriculture and the Nitrogen Cycle Essay

Agriculture is an important industry that provides food for human consumption. The decrease of land available for agriculture coupled with the increase of human population has required that agricultural lands increase their output. This was achieved through the use of improved crop varieties, more productive livestock, better weed and pest control and the increased use of fertilizers, specifically nitrogen fertilizers which has linearly increased to 1. 2 Mt in the 1980s. However, farming also affects the environment. Increases in phosphorus and nitrate contents of water lead to increased biological activity and large concentrations of nitrate in drinking water create health hazards. J. K. R. Gasser studied the nitrogen cycles in agriculture and reported the results in his article â€Å"Agricultural Productivity and the Nitrogen Cycle. † Gasser (1982) explained that nitrogen is emitted from the soil or from animal effluents as ammonia, nitrous oxide or N2. Considerable amounts of nitrogen are also recycled directly as animal urine and feces. The preceding crops in agricultural lands also affect the amount of nitrogen released for the current crops. However, Gasser (1982) explained that no arable system provides enough nitrogen for the maximum production of crops such that additional nitrogen must be added in the form of fertilizers. Gasser (1982) reported that there is no evidence supporting that the increased use of nitrogen fertilizer also increases the total amount of nitrogen in soil-plant system. He stated that little of the nitrogen in circulation â€Å"will appear directly in the atmosphere or groundwaters, most will leave the agricultural system after one or more changes or subsidiary cycles† (Gasser, 1982, 313). Gasser (1982) concluded that the losses from the system must be at least as large as the known inputs. He persuaded to quantify the movement of nitrogen, the understanding of which would allow the losses from agricultural system to be minimized improving the utilization of nitrogen in farming and reducing its effects on the atmosphere and water. Reference Gasser, J. K. R. (1982). Agricultural productivity and the nitrogen cycle. Philosophical Transactions of the Royal Society B (Biological Science) vol. 296, no. 1082, 303-314.

Morris Lurie’s ‘Pride and Joy’ Essay

Write about how one character from Morris Lurie’s ‘Pride and Joy’ is presented and how this character develops key concerns in the story. Billy in Morris Lurie’s ‘Pride and Joy’ is initially presented as a 16 year old boy who literally lives his life in the footsteps of his abusive, irresponsible, bohemian father, Ned Mathews. By the end of the story Billy’s character has undergone a transformation to become his own person; he has broken away from his father. This short story is told in first person narrative by an anonymous narrator. This narrator is a tourist on an island in the â€Å"Great Barrier Reef† who tells his account of his encounter with millionaire Ned Mathews and his son, Billy. Through his characterization of Billy, Morris Lurie conveys themes of self realization, responsibility, judgment, and parenting. This essay will show how Billy’s characterization develops Morris Lurie’s themes. Wealth, ownership, control and his desire for his father’s approval shows how Lurie, through his characterization of Billy conveys his theme of lifestyle choices. Ever since Billy and his father come to the island they act like they own everything and everyone on it. When they go to eat breakfast in the morning, Billy deals with the â€Å"very pretty† waitress like she is a prostitute, â€Å"‘What’s ya name, honey? he said ‘Why?’ said the girl. ‘I always like to know the names of the girls I sleep with.† Lurie’s use of a colloquial language and inappropriate language such as ‘honey’ and ‘sleep with’ during Billy’s dialogue with a waitress show his desire to control a situation and to please his father; â€Å"‘Easy, son’ said Mathews, but his face was beaming with pride. Billy’s self-confident and commanding swagger, â€Å"He [Billy] walked with an exaggerated swagger† is an example of a movement which Lurie associates with Billy to show yet another aspect of his desire to dominate over everyone else in the restaurant. By exploring Billy’s inappropriate choice of lifestyle in great detail, Lurie expresses his theme, which is to take care when choosing your lifestyle. Billy’s desire to please his father and to control is reiterated by the motif of alcohol. Billy is too young to be drinking as much alcohol as he does, yet he does and he does it to please his father and to control by demonstrating that he is able to drink as much as his father. This is shown in the quotation, â€Å"His son [Billy] matched him drink for drink.† Lurie’s use of the narrator’s voice is very significant here because the narrator is presented to readers as very moral and sensible, so when the narrator talks about a boy drinking as much as a man we worry. This concern is further addressed by the narrative voice in the line, â€Å"I watched the boy. How long could he last? I thought. How long could he keep it up?† and also when he thinks, â€Å"Don’t tell me Billy is outdrinking him. I thought. His own son. His own pride and joy.† The pace is significantly sped up during these two quotations by the shorter more choppy sentenc es. This serves two purposes, first it makes the passage stand out from the rest of the paragraph and second it permits the narrator to clearly state his point. The repetition of â€Å"I though† in both quotations creates an effective link of the two quotations. It is therefore reasonable to assume that the meaning of the two quotes are linked and that the narrator is wondering if Ned Mathew’s own ‘ride and joy’, his son Billy is already better at living the life of a spoiled, rude man than Ned Mathews. This is ironic because Billy is just a boy, so of course the narrator wonders â€Å"How long can he keep it up?† Another example is, â€Å"‘When are we going to have some real drinking, Dad?’†¦ ‘I thought you told me we was gonna have some real fun.'† Billy’s arrogance and the awkwardness of having an adolescent talking about drinking with his father really shines through here. He is almost criticizing his father because he has not had any â€Å"real drinking†. Lurie employs dialogue and colloquial diction such as â€Å"we was† to make the conversation sound even more out of place. Lurie’s selection of alcohol as a motif in the story is important because alcohol has negative connotations and is illegal for adolescents to buy. By associating Billy with alcohol Lurie is implying that the life he is living where alcohol is a daily part of his routine is not suiting. Through Billy, Lurie evokes a theme of self realization which results in Billy’s character development. The first time there is evidence of this change in character is when Billy meets â€Å"the Princess† and eventually when he â€Å"started to cry† after him and his father got into a fight over his father’s abuse of â€Å"the Princess†. The most blatant example of this change however comes from Billy’s request for â€Å"tea† as opposed to the routine â€Å"coffee and beer†, â€Å"‘Not for me,’ said Billy, in a voice I had never heard him use before. A young boy’s voice. ‘Can I have’†¦. ‘a cup of tea?'† In this quotation Lurie utilizes related diction such as â€Å"Can† which has connotations of manners and kindness. Even the narrator recognizes Billy’s character development because he states that Billy spoke in a â€Å"young boy’s voice† which is a voice he had not spoken in before. The narrator is referring to Billy’s transgression from a boy who acts like an indecorous adult to a boy who acts like a â€Å"young boy†. There is also more subtle evidence of Billy’s character development in the text. The adjectives and adverbs change to correspond with the two different aspects of Billy’s character. In the first part of the text adjective and adverbs such as â€Å"bleary† and â€Å"cocky then in the second part of the short story Lurie uses a new selection of adjectives and adverbs such as, â€Å"neat†, â€Å"polite† and â€Å"young†. Lurie’s ability to reveal Billy through three different viewpoints: his father’s, the narrators and Billy’s own view of himself gives different perspectives to his character which helps position the readers to the themes of the short story. The overwhelming amount of dialogue in this text between Billy and his father Ned Mathews shows Billy and his father’s view that everything revolves around them. They are the only voice, which is heard in the story through dialogue despite the fact that there are roughly 80 other people on the island. The movements and actions of Billy convey part of his character. Billy’s actions are often direct or closely linked to the actions of his father. This shows the way that Billy looks up to the actions of his father, and how his father will abuse that respect throughout the story. Directly after his father tells the bartender to get â€Å"off his fat behind† and give a bit of service Billy says, â€Å"Yeah, shake it up there.† This quotation creates a nice image of the typical clichà ¯Ã‚ ¿Ã‚ ½ where a father says something and then his son repeats it. Except Billy is mimicking a very offensive and inappropriate thing that his father just said. This shows the reader how Ned Mathews is a inconsiderate role model and a poor parent. Through Billy’s actions Lurie also shows that Billy is not prepared to live the lifestyle of his father. â€Å"The boy I noticed had to take a breath half way down.† This quotations refers to the fact that Billy cannot drink all of the beer in one â€Å"gulp† when his father can as proof that his father’s life is not necessarily appropriate for him. This concern of Billy not being suited for his father’s life is restated by the narrator when he wonders, â€Å"How long can he last?† Through Billy, Lurie is able to express his themes and concerns in an interesting and realistic manner. The themes and concerns developed in ‘Pride and Joy’ may appear to be very simple and obvious but that by no means makes them less important. Themes such as self realization, responsibility, judgment, and parenting are very significant in everyone’s lives.

Computer programm essay Essay

Computers have brought about a revolution across all industries. They have changed the face of society. They are no longer specialized tools to be used by specially trained people. They are ubiquitous and used in almost every sphere of life. Computers are the best means for storage and management of data, they can serve as huge knowledge bases and can be harnessed for all sorts of financial transactions owing to their processing power and storage capacities. As computers are a daily utility, they have gained immense importance in day-to-day life. Their increasing utility has made computer education the need of the day. By computer education, we mean, gaining the know-how of the basic concepts related to a computer and gaining the basic knowledge of computer operation. Knowing about the basic components of a computer, the basic concepts behind the use of computers and the know-how of some of the elementary computer applications constitutes computer education. Learning about the computer basics followed by a practical experience of using a computer is the key to computer education. As computers are widely used today, acquiring computer education is the need of the day. Computers are not only storage devices and processing units, but also are excellent communication media. They are the means to access the Internet and get connected to the world. They are also an effective audio-visual media. Computers can be used to access a vast knowledge base and search for information archives over the Internet. Only computer education can facilitate the use of computers for purposes of communication and entertainment. Computer knowledge coupled with certain other job skills increases one’s chances of getting a job. Those with knowledge of computers are considered trainable for many kinds of jobs. As most of the jobs involve the use of computers, computer education is an eligibility criterion for almost all the modern-day jobs. Higher education involving network administration, hardware maintenance or software skills open doors for brighter job opportunities. Computer education helps one manage one’s own business assets and personal  finances. Computers serve as efficient means for management of information. Personal financial assets, medical records and important documents can be stored in an electronic format in a computer system. Today, banking transactions and payments of bills can be done over the Internet. Similarly, online shopping is becoming widely popular. To be in the race, it is very important to take computer education. The word processing applications of a computer serve as an effective means of documentation. The database management software that are a part of computer systems serve as the means of managing large amounts of data. The networking capabilities of a computer facilitate connecting to the Internet to reach out to the world. Gaming applications and media players are some of the popular computer software, which are popularly used across the world. Computers, which have such a wide variety of applications, are indeed ruling society. To keep up the pace in this fast life of today, computer education is extremely important. Computers are an integral part of life and so is computer education! Read more at Buzzle: http://www.buzzle.com/articles/importance-of-computer-education.html

NASCAR Essay Example | Topics and Well Written Essays - 500 words

NASCAR - Essay Example Chicken Soup for the National Association, for Stock Car Auto Racing Soul highlights one hundred and one great narrations of courage, speed, conquering adversity and dedication. NASCAR, the number one spectator sport in United States, brings you this exciting jam packed trivia article that takes the reader around the country to each of the twenty NASCAR Winston Cup Series race tracks. From Pocono to Atlanta speedway, Daytona International Speedway, to the California Speedway, you can test your skill and knowledge of National Association for Stock Car Auto Racing facts and lore. This book was tailored particularly meant for National Association for Stock Cars Auto Racing fans by David Poole and Jim McLaurin. This feature goes behind the scene of the all confidential world of the supporters, decision makers and drivers while listen in individual conversations; from colorful typescript to high speed adventures. According to John Roberts and M.B. Roberts with more than seventy five million fans, The National Association for Stock Car Auto Racing is one of the globals mainly well-liked sports. John Roberts, who is a Racing Broadcaster, finds out the answers to the burning questions, such as who had the highest winning streak in the race? What are the best ever cars on the circuit? Who are the most excellent female participants of all time? Among

PACT Analysis and Prototype Design for an Interactive System Assignment

PACT Analysis and Prototype Design for an Interactive System - Assignment Example 1. PACT Analysis People Two groups of people are identified as the potential users of the system, the students or individuals living in shared accommodation and the grocery administrative persons. Here the students are at the requesting end and the grocery admin at the receiving end. Students: As per one of the survey result on a professional social networking website (Linked In, 2011), the average age of students at Coventry University was identified to be 28 while Central & Eastern European online directory (Central & Eastern European Directory On-Line, 2007) identifies the individual ages to be ranging from 18 to 50+. These students come from various countries with varied subject of expertise and have diversified level of knowledge on using the computer applications. A shared shopping system would be very beneficial for these groups of people as they can initially club their orders with other room-mates having good knowledge on using computers and later learn the process from them . ... This group of people would be benefited by this type of a system to a great extent. As per Higher Education Statistics (Higher Education Statistics Agency, 2010), the number of non-UK students studying in Coventry University UK contributes to 60.2% of the total students. This implies that there is a high probability that larger number of students will live in shared accommodation and the concept of shared shopping system would be very valuable to them. Grocery Administrative Personnel: This group of people are those who are responsible for receiving the online orders and distributing them among the delivery persons. Though they would have good knowledge on using computers, we cannot expect them to be an expert in understanding any software product. Hence the system should be implemented in very user friendly environment such that it can be used by any person with just basic knowledge on using a computer. Activities: Currently, students living in shared accommodation either buy their grocery individually or together as a group and then share the bill by either visiting a nearby grocery store or ordering online. However due to the complexity involved in calculating the exact amount for each student from the total bill and collecting the individual cost, students look for different means to identify each individual’s contribution to the total cost of the grocery items. Physical Means: Students plan ahead the different grocery items required for the week and share the items among each other. On weekends, they go in groups or individually to a super market and purchase their list of items. In some cases, along with the items, the students also plan on who has to go for shopping for

Ethics Assignment Example | Topics and Well Written Essays - 500 words - 12

Ethics - Assignment Example At the beginning of the study, ethical in nature and was meant to explore the effect of lack of treatment in the black males (Shavers, Lynch & Burmeister, 2000). However, the unethical part comes into focus later on in the study when a cure is, and no one bothers to use it. The team is only interested in the medical side despite the human beings having a right to existence in the availability of treatment. The achievement of scientific and medical results is more important than the health of human beings. Codes of ethics explicitly state that doctors and nurses should not deny their patients treatment for reasons of judgment based on discrimination (American Nurses Association, 2001).The experiment raises many ethical questions on whether it is moral to continue an investigation even after a cure has been discovered. There is also the concern whether professional nurses should allow the public to be misinformed during a research. Nurse Ever had a prior knowledge of what was being researched and the effects that it would have on the subjects. As a professional nurse, the most appropriate action to take was to inform the patients the nature of the study. However, she ignored her duties and participated in the denial of these rights to the patients. Her contribution to the study was a direct violation of the nursing code of ethics (Emanuel, 2003). The Nazi medical experiments are similar to the test that was conducted in blacks in Tuskegee. A conflict of roles is identified; the nurse has a duty to do as the doctors prescribed for the patients. Although what is done is wrong, the primary responsibility of a professional nurse is to obey the doctor’s orders. The nurse should always be concerned with the well-being of the subject, and these should be more important than interests of science (American Nurses Association, 2010). There should be respect for the participants’ right to withdraw from a research a factor that was considered in the film.

How can we help homeless people in our community Research Paper

How can we help homeless people in our community - Research Paper Example Consequently, about fifteen percent of this population is chronically homeless (Shumsky 136). The figures for homeless children are even more disturbing. It is estimated that about fifty children become homeless annually implying that the misery is worsening. This challenge is a major concern that requires not only the government support but also the general community response if both short-term and long-term antidotes are to be found. One way in which the community can be sensitized about this is through broadcasting the film, Bad Grandpa. The film Bad Grandpa is a commentary on American morality because of its use of hidden cameras and unscripted scenes involving people in danger and public’s response to those in need. To remedy the current situation much more needs to be done than merely removing the homeless from the streets and providing them with houses. Surprisingly, government is not addressing these problems for the first time. It has been done severally not only in the United States but also in other countries. Third world nations particularly those that have huge populations in the sub-Saharan regions and Middle East as well as Asia have been challenged greatly by this issue. One of the common responses is the provision of shelter (temporary or permanent, depending). However, the problem seems to persist even with these myriad humanitarian supports. One would, therefore, wonder how come the problem of homelessness cannot be fixed once and for all to save the next generation from experiencing it (Longwell 56). Unfortunately, the weed is been dug from the top leaving the roots to proliferate and cause more harm. As a matter of fact â€Å"†¦homelessness can best be solved through an approach that targets the whole society and not just the victims† (Hombs 58). The perception of the society members has to be changed so as they may be responsive to the needs of fellow members if

Identify and describe the major problems of domestic violence by Essay

Identify and describe the major problems of domestic violence by comparing present-day American society to that of at least 2 ot - Essay Example The problems related with domestic violence are numerous, and these issues are managed in different cultures in different ways. In the United States, the problems of domestic violence are frightening and it is established in several studies that, on an average, four women are murdered by male partner on a daily basis in the nation and the number of women killed due to domestic violence is alarmingly high. Whereas the magnitude of domestic violence in the U.S. is shocking, this appalling social evil is not confined to the U.S. alone and it is a global phenomenon. â€Å"Increasingly, domestic violence is being recognized as a very serious social problem in most countries around the world. Perhaps through studying the problem in other countries, we can continue to make progress in our own.† (Summers, xvi) Therefore, this paper makes a comparative analysis of the major problems of domestic violence in the present-day American society with those of other cultures such as Australian , Russian, Jamaican, and Japanese in order to offer a greater insight into problems related with it. ... In the United States, family or domestic violence is a reality happening on a frequent and frightening level. Several studies on the topic have maintained that sixty percent of the families in the U.S. use violence on a regular basis, while the rate of child abuse in the nation is more than ninety percent. â€Å"Further statistics indicate that 1 in 4 young American women will be raped, and 50 percent of all women will be beaten at least once in a relationship†¦ In the United States, 2,000 children a year are killed at the hands of their parents or guardians. The estimates of physical child abuse are between 2000,000 and 2.8 million a year†¦ Sexual abuse estimates range from 130,000 to 1.3 million cases a year.† (Leeder, 238) Therefore, it is essential to realize that domestic violence in the United States has been a major threat to social stability and gender equality. Several social security policies and legislations such as the Violence against Women Act in 1994 h ave been adopted in the nation to fight against the increasing number of domestic violence. A careful analysis of the current trends in the country indicates that domestic violence has been recognized as a tragic and costly phenomenon. â€Å"Since the 1970s, more accurate methods of measuring its incidence have been developed, new laws have been enacted, and a plethora of agencies have been established to not only support victims but also prevent its occurrence.† (Summers, 170) However, domestic violence has not been confined to the U.S. alone, and nations across the globe are affected by the results of this social plague. An understanding of the extend of the problems of

Project Learning Plan Essay Example | Topics and Well Written Essays - 5250 words

Project Learning Plan - Essay Example Additionally, the decisive factor gained from my own personal and professional experiences are by establishing parameters and determination to learn initiatives within those boundaries at being the most effective as a professional in my career. Furthermore, my Master of Professional Studies will be based on my studies that I achieved throughout my career along with my reflections from those experiences. â€Å"With these skills† I am able to relate to projects that are endeavoured to undertake in my business as a Safety Professional with Qld/NT BCM Boral Ltd. The Company operates as a Global and National Construction and Materials company. I am responsible for ensuring that all Queensland sites include the effective safe management and support mechanisms in regard to safety of employees throughout the organisation. My role increasingly places me as an internal leader with my peers. By providing the use of effective interpersonal skills in the provision of leadership, advice and support, I maintain the standards of the principles in performance and standards that I have established as a role model within the safety team. In order to continue my inclinations to succeed, I must essentially set my own conclusions of focus settings within my organisation and externally. Additionally, I must continue to be adaptable in all situations of this position and everyday life experiences. Therefore, by employing and utilising my strategies of project management within the Company and researching the best practices outside the industry, my planned learning methodology will align with the Company’s business objectives and be an active role model of the team. In my Professional Masters, I will be directing my studies into all aspects of my Company: 1) Researching methods and techniques, while drawing on comparisons within the industry; 2) Utilising frameworks and structured approaches to solving project orientated areas; 3) Develop and implement the best practices and procedures within the industry; 4) Work towards managing risks of my organisation to function effectively with these projects. Furthermore, my Professional Masters studies will forward my professional standings within the industry and grading as a Fellow of the Safety Institute of Australia as a proven leader in my profession. In summary, of my Masters, the remaining subjects to finalise this qualification include: WBL 8000: Learning Plan: 1 Unit WBL 8020: OHS Safety Management System National Implementation Project – two Units (submitted). I am currently self-sponsoring my degree in my Masters. However, early indications that these projects have the full support of the Company in regard to time and resources for project completion are assured. Moreover, my mentor in the company has considerable expertise learning in all aspects of my projects, which will greatly expand my existing knowledge to his standard. As I extend my journey, my University lecturer will lead me thro ugh the system by having extensive

Rites of Passage Research Paper Example | Topics and Well Written Essays - 750 words

Rites of Passage - Research Paper Example This gives him the energy and spirit to enter the next stage with valor and delight. The theme behind is that such rites help us stay connected to our natural events of life or life cycle. A person is able to go through a happy flashback of his life when he thinks in old age how cheerfully he entered each stage and coped with the hardships that come with every phase. This paper intends to compare and contrast the rites of passage in modern American and Indian cultures. Modern American society celebrates many rites of passage, like baby showers, bar mitzvahs, quinceaneras, and school graduations. There are very few definite events that mark a person’s shift from adolescence into adulthood. We see an absence of clearly defined rites of passage in the contemporary culture, which have prevailed in olden times in America. Indian culture also does not have very clearly defined rites of passage except some important ones like birth, marriage and funeral. However, there are some simil arities that both cultures share, for example grief is symbolized with color. American society relates black with grief and Indians link white with sadness. For example, on funerals, Americans wear black and Indians wear white. There are more differences in the carrying out of the rites of passage than similarities, in the two cultures. ... The expectant mother is dressed in a heavy dress with a lot of garlands. Elderly ladies shower blessings on her, and women share tips and tricks of mothering a child. The home deity is worshipped. The mother is given the gifts which are meant for her and not the baby. American culture celebrates adolescence ceremonies both for boys and girls, to honor their stepping into puberty. The most prominent adolescent rite of passage celebrated in America is the quincearena. Quinceanera celebrates a girl’s fifteenth birthday thus commemorating her past fifteen years into a get-together where people related to her make merry and congratulate her for her coming adulthood (Alvarez). Her journey from childhood to adulthood is recollected and she transforms from a naughty little kid into a delicate, pretty lady. The invited families are encouraged to select the customs that have special meaning to them and to add to the customs as they wish. That is what makes the celebration unique and ver y special. In contrast, in Indian culture, there is no such ceremony that celebrates the passing of fifteen years or steeping of a girl or boy into the sixteenth year of life. American practices have more or less become dependent on the economical and psychological aspects of life. For example, funeral practices in America depict true picture of capitalism and materialism. Corpse is displayed in the public for last viewing. This is a general acceptance of the fact that death is expected of all human beings and none of us resist to it. Corpses, nowadays, are prepared with makeup and expensive clothes before burial. Memorial services and cremations are also in practice. Hence, American funeral is an organized and

Top 10 New Years Resolutions Essay Example for Free

Top 10 New Years Resolutions Essay New Years Eve has always been a time for looking back to the past, and more importantly, forward to the coming year. Its a time to reflect on the changes we want (or need) to make and resolve to follow through on those changes. Did your New Year resolutions make our top ten list? 1. Spend More Time with Family Friends Recent polls conducted by General Nutrition Centers, Quicken, and others shows that more than 50% of Americans vow to appreciate loved ones and spend more time with family and friends this year. Make plans to meet up with friends for an evening of comaraderie at a favorite Pittsburgh restaurant or take the family to one of these popular Pittsburgh places for family fun. Work shouldnt always come first! More: Home Family in Pittsburgh 2. Fit in Fitness The evidence is in for fitness. Regular exercise has been associated with more health benefits than anything else known to man. Studies show that it reduces the risk of some cancers, increases longevity, helps achieve and maintain weight loss, enhances mood, lowers blood pressure, and even improves arthritis. In short, exercise keeps you healthy and makes you look and feel better. Why not make this the time to start getting in shape for one of these popular Pittsburgh Area Charity Walks, Runs or Rides? More: Getting Fit in Pittsburgh 3. Tame the Bulge Over 66 percent of adult Americans are considered overweight or obese by recent studies, so it is not surprising to find that weight loss is one of the most popular New Years resolutions. Setting reasonable goals and staying focused are the two most important factors in sticking with a weight loss program, and the key to success for those millions of Americans who made a New Years commitment to shed extra pounds. More: Weight Loss Help in Pittsburgh 4. Quit Smoking If you have resolved to make this the year that you stamp out your smoking habit, over-the-counter availability of nicotine replacement therapy now  provides easier access to proven quit-smoking aids. Even if youve tried to quit before and failed, dont let it get you down. On average, smokers try about four times before they quit for good. Start enjoying the rest of your smoke-free life! Even Allegheny County is trying to go smoke-free, and its taken them a few tries as well. Locally, there are a variety of free support services, hotlines and smoking cessation classes to help you kick the smoking habit. More: Quit Smoking Classes Support Groups in the Greater Pittsburgh area 5. Enjoy Life More Given the hectic, stressful lifestyles of millions of Americans, it is no wonder that enjoying life more has become a popular resolution in recent years. Its an important step to a happier and healthier you! Consider one of Pittsburghs holistic healing centers for products designed to bring balance to your body, mind and soul. Or just get out and try something new! Take up a new hobby or try your hand at skiing. Go to a theater performance, or head to the local spa. Pittsburgh offers a wealth of artistic and recreational activities to meet just about anyones wishes. More: Things to Do in Pittsburgh 6. Quit Drinking While many people use the New Year as an incentive to finally stop drinking, most are not equipped to make such a drastic lifestyle change all at once. Many heavy drinkers fail to quit cold turkey but do much better when they taper gradually, or even learn to moderate their drinking. If you have decided that you want to stop drinking, there is a world of help and support available. Pittsburgh Alcoholics Anonymous offers meetings throughout the greater Pittsburgh area. There is also a Pittsburgh group for Parents of Teenage Alcohol and Drug Abusers. There are also a number of treatment-based programs, as well as support groups for families of alcoholics. More: Alcohol Recovery Support in Pittsburgh 7. Get Out of Debt Was money a big source of stress in your life last year? Join the millions of Americans who have resolved to spend this year getting a handle on their finances. Its a promise that will repay itself many times over in the year  ahead. More: Find a Financial Planner in Pittsburgh 8. Learn Something New Have you vowed to make this year the year to learn something new? Perhaps you are considering a career change, want to learn a new language, or just how to fix your computer? Whether you take a course or read a book, youll find education to be one of the easiest, most motivating New Years resolutions to keep. The Community College of Allegheny County offers a wide variety of lifelong learning courses, and local YMCAs offer great recreational training for beginners of all ages. Most local colleges and universities offer distance and adult education programs. Or if the arts are more your thing, places such as the Carnegie Museum of Art and the Pittsburgh Center for the Arts offer adult studio classes. Lifelong Learning in Pittsburgh 9. Help Others A popular, non-selfish New Years resolution, volunteerism can take many forms. Whether you choose to spend time helping out at your local library, mentoring a child, or building a house, there are many nonprofit volunteer organizations that could really use your help. The Pittsburgh Cares organization makes it easy by connecting volunteers with projects to fit practically any schedule. Or if your time is really in short supply, maybe you can at least find it in you to donate the furniture, clothing and other household items that you no longer need, rather than leaving them out by the curb to fill up our landfills. More: Volunteer Opportunities in Pittsburgh 10. Get Organized On just about every New Year resolution top ten list, organization can be a very reasonable goal. Whether you want your home organized enough that you can invite someone over on a whim, or your office organized enough that you can find the stapler when you need it, these tips and resources should get you started on the way to a more organized life. Pittsburgh has quite a few professional organizers who can help you reduce the clutter in your life and find peace in your home. Professional Pittsburgh organizer Patty Kreamer even offers a a six-month But I Might Need it Somday! ecourse.

Politics and Religion Essay Example for Free

Politics and Religion Essay To answer the hypothetical question whether or not, if I was a political leader in the early seventeenth century, I would use religion to my own ends would be very difficult and daunting. At the very outset, it should be noted that the 17th century was a very exciting period. It was characterized by major movements, shakers, upheavals and pivotal points. To be brief and concise, allow me to offer a timeless, albeit simplistic answer to this above mentioned hypothetical question. My answer would be NO, and I offer three reasons to back my answer. 1. Politics and Religion must never mix. Most democratic countries declare in their state principles and policy that there should be a separation of Church and State. So much so, matters of spiritual import can not and must not exist alongside matters of political and ‘worldly’ dominions. To mix both would be to invite chaos and perhaps, bigotry, social injustice and create inequities due to over zealous religiosity. 2. Lessons in History tell us that religious standards imposed by those who wield political influence crumbled in time. Such lessons definitely point out that indeed, sound judgment dictate that a political leader should not use religion to advance his own ends. We see abdications, uprising and other violent overthrows and civil uprising involving religious disquiet and bigotry towards political leaders, not only in the 17th century, but all throughout history, when religion is used by political hands. Religion, being the opium of the masses may prove beneficial at times, but in the long run, like the effect of drugs or opium, people come to their senses, and again, as earlier pointed out, there must be a separation of matters of faith and matters of state. 3. Using religion to advance one’s ends, no matter how noble is morally wrong. One should use sheer power of conviction, political will and strength of character and unbridled and sterling leadership qualities if one is to be an effective political leader. The use of spirituality or religion in advancing one’s political ends is a moral wrong. This by example, as the Spaniards once were, is called mammon after Christ/Cross. Up until now, the Roman Catholic Church is plagued and beset by the wrongs committed by the Church officials during the dark ages. This only shows that again, Religion and Politics are two ‘incompatible’ concepts, and should be avoided. While an enlightened governance or political leadership is a paradox, it should not be an impossibility. After all, conscientious leadership is a desired trait for a political leader, however, out and out, politics and religion should not be put out in one outfit, especially so in such turbulent a time as the 17th century. For the above stated reasons, I reiterate my answer; No. If I was a political leader in the 17th century, I will not use religion for my own end.

The Effects Of Climate Change In North America Politics Essay

The Effects Of Climate Change In North America Politics Essay Climate change is one of the biggest issues of discussion in the world today and is already affecting societies around the globe. North America, being one of the most influential areas of the planet, has the added pressure of setting the proper example in preparing its society to adjust for the possible changes to be made in regards to climate change. Given the economic power that North America holds over various countries worldwide, the decisions and actions that are taken are going to have a direct impact on the other nations as well. The US is put in a place of control when it comes to the matter of climate change, and as a result, if the US continues to deny the changes that are occurring in the world of today, other countries will continue to suffer and will not be able to take the necessary actions in order to prevent the downfall of their own societies. Actions are starting to be taken by both the government and non-governmental organizations, who are trying to inform the gene ral public on what the current situation is with climate change and the possible outcomes. There is a clear effort being made to help slow down, or even prevent climate change from making a large impact on society, but if there is a major impact, unfortunately society will not be able to cope accordingly. The programs to prepare society for the worst to come exist, but there is not enough focus on these programs to get the message across. If this information is not distributed around the world, and if this subject is not taken seriously, human civilization could very well already be on its way to downfall. North America is taking steps in order to prepare its population for change in order to deal with climate change and make sure that society is affected as little as possible. In order for the world to be able to tackle the subject of climate change, all nations will have to come together and educate their own people on the dangers and potential problematic outcomes of this ongoing shift in the worlds climate, starting with the United States. The governments of North America have programs which are made to inform the general public about the current situation of climate change; however, there is not enough emphasis put on these programs to convey this message to societies. It is a known fact that climate change is one of the main issues of discussion in the world today, and that it is going to take a global effort in order to get results. North America is one of the leading polluters of today, and therefore it is extremely important for the US to be aware of what is happening in terms of climate change. The United States government has programs that are specifically designed to inform the general public about what is going on with climate change and what can be done to prevent it, cope with it, and prepare for the worst. This is despite the fact that the reports of several governmental agencies in the United States and around the world cite human activity as one of, if not the primary driver of global climate change, (Nag el et al, 2008). The programs exist, the government is aware of what needs to be done, but there is simply not enough focus on these programs. For example, on June 16th, 2009, the White House helped launch the Global Climate Change Impacts on the United States report, which is a representation of thirteen agencies that, in the course of a year and a half, focused on potential climate change impacts on the United States. Yet, a large group of the United States public is completely unaware of the fact that this report was written. Sadly, the government knows this and even takes it into account, as stated in the document Responses to climate change impacts in the United States will almost certainly evolve over timeà ¢Ã¢â€š ¬Ã‚ ¦ Implementing these response strategies will require careful planning and continual feedback on the impacts of policies for government, industry, and society, (Waple, 2009). Non-governmental organizations are the ones at the front lines, informing the general p ublic one person at a time, letting people know what steps need to be taken in order to cope with, or even prevent climate change. Even though these organizations are putting in the hours of effort to inform the public, the majority of people shy away from the NGOs and choose to not take them seriously and not regard this as a real problem that will eventually have an impact on the world. In order for the human race to respond appropriately to the results that climate change will have on society, people have to be made aware of the expected outcomes. As stated by the National Assessment Synthesis Team in Washington, D.C. Climate change will affect different segments of society differently because of their varying exposures and adaptive capacities (NAST, 2000). There are many different environmental issues that the world is being faced with. Some are local, where others will have an impact on a global scale. Environmental issues are comprised of social interactions and natural phenomena, in this sense, they are hybrid issues of society and the environment, (Giddens, 2009). Due to the amplification of social awareness dealing with environmental problems in the 1970s, sociology has focused part of its reasearch on global climate change, known as environmental sociology. Environmental sociologists study the complex and versatile relationship between human beings and their natural environments, which also covers the question of why social systems have a tendency to exceed their ecological carrying capability. The report done on understanding climate change suggests that there are certain areas of research that scientists must take as a priority. These areas include 1) human activities that alter the earths environment; 2) forces that drive these activities; 3) consequences of environmental changes for societies and economies; and 4) how humans respond to these changes, (Nagel et al, 2008).The main issues that the world has to deal with are pollution and waste, resource depletion, genetic modification of food, and global warming. Air pollution clearly has a global influence, and is mainly caused by outdoor pollution, produced mainly by industrial pollutants, and indoor pollution, causes by burning fuels at home such as heating. Human societies depend on natural resources from the planet wood, water, plant life, animals. These are mainly classified as renewable resources, however, if there is no balance between consumption and reproduction, there is a risk that there will be no more left. Rapid population and economic growth in the arid and semi-arid regions of Southern California, the central valley of California, and the front range of the Rocky Mountains has radically increased exposure to water shortages (NAST, 2000). Along with consumption rates, population shifts and development choices are making more Americans vulnerable to the expected impacts of climate change, (NAST, 2000). North America being one of the more heavily populated areas in the world also raises the vulnerability of the specific regions that are densly populated. The four most populous states in 2000 California, Texas, Florida, and New York accounted for 38 percent of the total growth in U.S. population during that time, and share significant vulnerability to coastal storms, severe drought, sea-level rise, air pollution, and urban heat island effectsà ¢Ã¢â€š ¬Ã‚ ¦Over 80 percent of the U.S. population resides in urban areas, which are among the most rapidly changing environments on Earth, (N AST, 2000). In some cases the negative outcomes of climate change do not directly affect North America, but the nations that supply North America with their export. Which in turn also has a negative affect on North America. The main component of climate change, which is global warming, has the most noticeable impact on societies, scientists have recently estimated that global warming kills about 160,000 people every year (Giddens, 2009). In general, the groups of people that are going to be affected the most are the youth, the elderly, and the economically disadvantaged (NAST, 2000). This is due to the fact that people who are at a disadvantage, socially and monetarily, are unable to acquire the resources necessary in order to cope with these changes. The rise in global temperatures during the summer and the fall of temperatures during the winter are at an all time high and low, respectively, and human beings are not prepared to the best of their abilities, and consequently human beings are the ones who are losing the battle against the shift in climate. Another problem area that is beginning to arise is that of health and the mutation of pre-existing disease and viruses, public health researchers have begun to note variations in seasonal diseases, like the flu, and the geographic spread of malaria and diarrheal diseases resulting from ill-equipped sanitation services and a lack of access to clean, fresh water, (Nagel et al, 2008).Yet, with these facts, there is still no drastic change or effort being made to prevent this from happening; and there is further research that must be done before scientists will be able to estimate how much these changes will result in negative societial outcomes. Other areas of the world are also making an effort to inform the general public about climate change and the potential changes that will have to be made in order to prevent negative outcomes. The Kyoto Protocol was created in 1997, in Kyoto, Japan and was put into action in February 2005, and since then 187 states have signed the protocol. The Kyoto protocol is a convention that was created in an attempt to fight global warming and lower greenhouse gas emissions by restricting countries gas emission percentages. Ironically enough, the United States is the only nation that has not signed and has no intention to ratify the protocol. The Kyoto Protocol was created when George W. Bush was still president of the US, and he was of the firm opinion that climate change not only was not a problem, but did not even exist as an important global issue. As a result, the US has been put far behind the rest of the world in terms of acknowledging and acting on this matter. This is a set-back to the global effort in fighting climate change and will continue to create problems, in the long run, if there is no agreement reached on this subject shortly. If information about climate change does not reach the majority part of the planets population or the subject is not kept in mind with the main events that are yet to come, human civilization may as well accept the steady downfall of our planets wellbeing. With North America continuing to play its role in the world regarding the issues of climate change, noticeable actions need to be taken for the prevention of climate change, from a societal perspective. The reactions to the impacts of climate change in North America will transform over time as people learn more about what they are dealing with, and the extent to which it will affect the population. In addition, there have to be more comparative studies of the political dynamics of climate change across multiple nations. Evidently, this is not left up to the hand full of people in a position of power in the world to do; there are other factors that can also contribute to this evolution. Cultural habits, religion, and personal norms and values are able to influence the majority, if not, everything from population growth to beliefs about the environment as a whole. There has to be a better understanding of how and where these social groups stand, in terms of the global movement, towards a better environment, and how the general public, political powers, and non-governmental organizations can work together to effectively improve it. North America has huge potential to deal with these issues, compared to other countries in the world, however their methods of informing the population and the advice that they give to their people as a means of being able to improve their situations is not yet at its best. Although North America has considerable adaptive capacity, actual practices have not always protected people and property from adverse impacts of climate variability and extreme weather events, (Parry et al, 2007). There is still much that must be shared between people of power and people who belong to those societies. Climate change is a real issue that will eventually affect the entire world, and measures must soon be taken, on a serious level, if societies worldwide are to try and overcome this new life threatening obstacle.

Renaisance Education: Values and Purposes :: European Europe History

Renaisance Education: Values and Purposes The Renaissance was a time of change. It began in Italy during the 14th century, and spread throughout the North. People all over Europe were affected, for the better and for the worse. Some people finally had a chance to control their own fate. Others, like upper class women, lost their social status. The values and purposes of Renaissance education were to improve the society, increase the economy, and restore the religious beliefs. The social lives of people were greatly influenced by advancements in education during the Renaissance. More people then ever before were send to schools and educated. Schools for girls were built, and they were taught sewing, reading, writing, and dancing. Some of these schools even had teachers for singing and playing instruments. Upper class women were taught language, philosophy, theology and mathematics. But their education only prepared them for social life at home. Women lost political power, access to property and their role in shaping society. People were taught to understand and judge the writings of others. Courtiers, aristocrats and nobles were able to write poetry and text. By being well educated, having good penmanship, knowing how to ride, play, dance, sing, and dress well, men of high status gained respect and reputation. These skills also helped attain preference and support among princes. Nevertheless, the school system did not teach youth how to behave in daily life situations. They spent too much time on Grammar, Rhetoric, and Logic. Those studies that were realistic, enlightened men's minds, and prepared them for life, were reserved for the Universities. Therefore, students had a slight understanding of the meaning and the true use of knowledge. They were only able to write Latin, which no one of judgement would want to read, and when they went to universities, they wasted their friends' money and their own time. Afterwards, they would return home again, as unsophisticated and uneducated as they were before. In addition, many individuals thought that having to many schools was a terrible thing. They believed that only a minority of men should study literature, because more farmers were needed than judges, more soldiers than priests, more merchants than philosophers, and more hard working groups than dreamy and thoughtful individuals. Italian humanist Piccolomini, who himself was educated, believed that philosophy and literature, should be taught to every individual, because these studies reveal the truths about the past, the reality of the present, and the prediction of the future. Renaisance Education: Values and Purposes :: European Europe History Renaisance Education: Values and Purposes The Renaissance was a time of change. It began in Italy during the 14th century, and spread throughout the North. People all over Europe were affected, for the better and for the worse. Some people finally had a chance to control their own fate. Others, like upper class women, lost their social status. The values and purposes of Renaissance education were to improve the society, increase the economy, and restore the religious beliefs. The social lives of people were greatly influenced by advancements in education during the Renaissance. More people then ever before were send to schools and educated. Schools for girls were built, and they were taught sewing, reading, writing, and dancing. Some of these schools even had teachers for singing and playing instruments. Upper class women were taught language, philosophy, theology and mathematics. But their education only prepared them for social life at home. Women lost political power, access to property and their role in shaping society. People were taught to understand and judge the writings of others. Courtiers, aristocrats and nobles were able to write poetry and text. By being well educated, having good penmanship, knowing how to ride, play, dance, sing, and dress well, men of high status gained respect and reputation. These skills also helped attain preference and support among princes. Nevertheless, the school system did not teach youth how to behave in daily life situations. They spent too much time on Grammar, Rhetoric, and Logic. Those studies that were realistic, enlightened men's minds, and prepared them for life, were reserved for the Universities. Therefore, students had a slight understanding of the meaning and the true use of knowledge. They were only able to write Latin, which no one of judgement would want to read, and when they went to universities, they wasted their friends' money and their own time. Afterwards, they would return home again, as unsophisticated and uneducated as they were before. In addition, many individuals thought that having to many schools was a terrible thing. They believed that only a minority of men should study literature, because more farmers were needed than judges, more soldiers than priests, more merchants than philosophers, and more hard working groups than dreamy and thoughtful individuals. Italian humanist Piccolomini, who himself was educated, believed that philosophy and literature, should be taught to every individual, because these studies reveal the truths about the past, the reality of the present, and the prediction of the future.

Themes of Shakespeare’s Measure for Measure Revealed in Angelo’s Solilo

Themes of Shakespeare’s Measure for Measure Revealed in Angelo’s Soliloquies Angelo’s soliloquies (2.2.161-186; 2.4.1-30) express themes of the tragicomic form, grace and nature, development of self-knowledge, justice and mercy, and creation and death as aspects of Angelo’s character. By the theme of the tragicomic form I mean that which â€Å"qualified extremes and promoted a balanced condition of mind [†¦] It employed a ‘mixed’ style, ‘mixed’ action, and ‘mixed’ characters—‘passing from side to side, it works amongst contraries, sweetly tempering their composition’.† (Guarini’s Compendio della Poesia Tragicomica (1601) cited in Lever lxi-lxii). I take Measure for Measure’s tragicomic form as its major theme, or perhaps meta-theme, because it reinforces the value of the via media, of moderation over zealotry. Angelo swings from one extreme to the other before, by the play’s conclusion, prompted by the orchestrations of the duke, he adopts a middle way. In Angelo’s first two soliloquies we see him transition from believing himself immune to earthly love (2.3.185-186) to believing he is ruled by his blood (2.4.15). This transition suggests a theme of development of self-knowledge. In the first soliloquy Angelo refers to himself as a saint (2.2.179) and speaks of physical love in a condemning tone (2.2.173). In the second soliloquy Angelo has adjusted his self-image (2.4.16) to be consistent with his experience, and he describes his experience of love without spending equal time condemning it. He realizes he took sinful pride in his severity (2.4.9-10), and now compares that quality with an idle plume in a cap—an aspect of appearance, not being. Development of self-knowledge does not show up clearly in other characters however... ...ing between them, was virtue. This signified a beneficent use of natural function which merited the gift of grace as a concomitant; correspondingly, it implied a ‘going forth’ of grace which might comprehend the conscientious payment of nature’s debt. [†¦] Throughout the main action, however, the properties of grace and nature are dissociated and juxtaposed. ‘Strict restraint’ and ‘immoderate use’, the distorted attitudes of convent and brothel, of precisian and libertine, are presented as jarring disparates inducing a process of psychic disruption. In the absence of virtue as a moderator, sexual function turns into the abuse of lechery [†¦] At the spiritual level, excessive zeal is corrupted to pride [†¦] Most alarming of all, there are the sudden slips from level to level, landslides of the soul which transform zealot into lecher and saint into sadist. (lxxii-lxxiii)

Tennessee Williams :: Essays Papers

Tennessee Williams Thomas (Tennessee) Lanier Williams born March 26, 1911 in Columbus, Mississippi. The second of three kids. His father a shoe salesman and his mother the daughter of a preacher. Williams lived a family life of turmoil. His family often engaged in violent arguments during his youth. Williams got his first taste of fame in 1929 when he took third place in a national essay contest. Williams started college at the University of Missouri until his father forced him to quit and go to work for his father’s shoe factory. Later Williams returned to college in 1937 and where he resumed the writing of plays. Williams had two of his plays, Candles to the Sun and The Fugitive Kind, produced by Mummers of St. Louis, and in 1938. Williams graduated from the University of Iowa. Williams then went to Chicago in search of work, failing, he then moved to New Orleans and changed his name from Tom to Tennessee which was the state of his father's birth. In 1939, the young playwright received a $1,000 Rockefeller Grant. In 1944, what many consider to be his best play, The Glass Menagerie, had a very successful run in Chicago, and a year later worked its way onto Broadway. People think that Williams used his own family relationships as plots for the play. The Glass Menagerie won the New York Drama Critics Circle Award for best play of the season. Williams followed up his first major critical success with several other Broadway hits including such plays as A Streetcar Named Desire, Summer and Smoke, A Rose Tattoo, and Camino Real. He received his first Pulitzer Prize in 1948 for A Streetcar Named Desire, and reached an even larger world-wide audience in 1950 and 1951 when The Glass Menagerie and A Streetcar Named Desire were made into major motion pictures. Later plays which were also made into motion pictures include Cat on a Hot Tin Roof , which he earned a second Pulitzer Prize in 1955. Williams struggled with depression throughout most of his life. For much of his life, he battled addictions to prescription drugs and alcohol. February 24, 1983, Tennessee Williams choked to death on a bottle cap at his New York City residence at the Hotel Elysee. He is buried in St. Louis, Missouri. Williams play, The Glass Menagerie, is about the Wingfeild family, the mother Amanda and here two children Tom and Laura. Amanda has a life that is centered around finding a gentleman friend for her daughter Laura, a husband.

How Time is expressed in Bill Viola’s ‘Room for St John of the Cross Essay

This video and sound installation by Bill Viola, ‘Room for St John of the Cross’, speaks of the concept of time in a number of different ways. It consists of a black cubicle in the centre of a darkened space. A small window reveals the interior of the cell which is a softly lit space containing only a table with a pitcher, a water glass and a video monitor. Projected behind the cell is a moving image of mountains with storm clouds accompanied by the sounds of a storm. A voice whispers in Spanish some of St John’s poetry. St John, a poet and mystic was imprisoned for 9 months in 1577 in a cell so small he could not stand within it. During his imprisonment he wrote mystical poetry concerned with transcending events and barriers in search of the Son of God, poetry that has been handed down to us in the modern day, so his poetry could be said to transcend time. The cell a three dimensional object, represents the fourth dimension, that of time, 9 months of his life. This is the period a child spends in the womb, curled and unable to stand, before birth. The mountains would perhaps represent eternity as they are so unchanging. The moving clouds show that time is passing, but the storm may signify chaos of the earliest period of creation. The clouds could also represent an ability to rise above the events of each day – which included regular beatings. The water and the light within the cell could represent the eternal life giving power of God, which St John found each day. God moved upon the face of the waters freshly each day, creating order out of the chaos in which he found his life to be. In ‘The Dark Night’ which may be one of the poems composed during this period he wrote ’all things ceased; I went out from myself, leaving my cares. ’ (as translated by Kieran Kavanaugh and Otilio Rodriguez,) Despite severe oppression, deprivations and physical difficulties, he was in ecstasy and time was forgotten. Works Cited Electronic Sources Kavanaugh K, an d Rodriguez, O. ( translators) Carmelite. com Our Saints, The Collected Works of St John of the Cross http://www. carmelite. com/saints/john/works/cn_6. q` 6th February 2008 Room for St John of the Cross 1983 http://www. sfmoma. org/espace/viola/BV05. html 6th February 2008

Burger Machine SWOT Analysis Essay

As said in the paragraph above, Burger Machine’s brand name is its main â€Å"trump card† in the burger stall market nowadays. When Filipinos think of affordable burgers from burger stalls, they would most likely think of Burger Machine. This increases their chances for repeat and impulse buyers, which sets them apart from their competitors. Taste Aside from the company’s strong brand power, the unforgettable taste of its burgers should be considered as one of its strengths. The company prides itself in creating special sauces as well as having its own special coleslaw. This allows the company to separate itself from its competitors and also helps in attracting more customers in the process. Weaknesses: Cleanliness: A stall’s cleanliness is one of the most important determining factors of a company’s business. Stalls should always be kept as clean as possible and it seems that Burger Machine does not exactly adhere to this kind of thinking. Burger machine stalls are usually old and rusty, for the company has not yet changed the way their stalls have been presented and constructed all throughout these years. Location: Location also plays a vital part of in the overall cleanliness of a stall. Burger Machine stalls are usually located in dark, filthy, and dirty streets. This adds up to the overall unsatisfactory cleanliness of the food stall. Management/ Service: Lack of proper stall management should also be considered as one of the weaknesses that are present in the company. Usually, one employee would be given the task of managing a Burger Machine stall. With all the foot traffic that the company can attract in one day, the quality of service that the stall can provide to its customers usually takes a hit, due to the lack of personnel. Opportunities: High Demand for Western food in the Philippines: Filipinos nowadays have adapted a westernized kind of mentality when it comes to eating food. The rise of burgers and other western types of food in the Philippine market are now starting to translate in a higher demand for burgers in the country. Threats Emergence of Jolly Jeep: Jolly Jeeps are ‘mobile’ stalls that are seen mostly around call center agencies and other offices. They basically offer wide variants of food, from rice meals to finger foods. This poses a threat to the company because of the fact that it can serve as an alternative for people with low budgets, who like to have a wide selection of food to choose from. Wide Expansion of Minute Burger: Minute Burger, one of Burger Machine’s biggest competitors now operates in major cities and provinces in the country. Burger Machine prides itself in being the 4th overall in total number of stalls in the Philippine Market today. If competitors such as Minute Burger continue to expand to other regions in the Philippines, it can pose as a threat to Burger machine as well. Competition: Minute Burger: Minute Burger has been the Burger Machine’s greatest rival ever since the 90’s. The company operates in major cities and locations around the Philippines and basically follows the same business concept that Burger Machine has been using all of this time. As of March 2012, the company has more than 130 franchisees, which operates in more than 350 stores nationwide. Minute Burger, just like Burger Machine, sells its products through the use of ‘mobile’ cart. They also have a wide variant of burgers to offer to their market and also other food offerings here and there. Angel’s Burger: The emergence of Angel’s Burger in the burger industry started in the late 2000’s. The company is one of the pioneering brands in starting the â€Å"buy-one-take-one† burger trend, which has been booming as of late. With their prices positioned lower than brands such as Burger Machine, Angel’s Burger focuses on providing its customers a quantity of burgers, instead of its actual quality. Although there is no immediate information, that is available to consumers about the exact number of stalls that the company has, one cannot deny that numerous stalls of this franchise can be seen all around the Metro Manila region and is continuing to expand to other areas in the Philippines. Market Needs: Quick Food Service: We are living in a fast-paced world and everybody seeks for a food source which can provide them with a quick, but substantial meal. Cheap Food Alternatives Prices are going up each year; from gas prices to other necessities. People nowadays are thriftier when it comes to buying food. They often times have daily budgets, in order for them to go about their business without a fuss. Thus, it leads to the market to prefer food stalls, which are heavy in the stomach, but light in the pocket as well. Market Trends: Buy-one-take-one: Like it is said in the aforementioned part of this paper, people nowadays seek to find the most bang-for-the-buck food alternative, and promos just like buy-one-take-one have been a necessity, most especially for lower market segments.

Company Law Question Solution Essay

QUESTION Ramrajee Baboo is a young attorney with a Master’s Degree in Corporate Law, specialising in project financing documentation. Ramrajee has been appointed to the Board of UDECOTT as it moves forward in a new program based on project financing for its new proposed constructions. UDECOTT is a state enterprise and Ramrajee is paid a stipend of $3,000.00 per month. UDECOTT had previously engaged the services of a general commercial law practitioner, Buji Bamee, to provide legal advice at a cost of $50,000.00 per month. Unknown to Ramrajee, the Chairman of the Board in an informal meeting with the Chief Executive Officer of UDECOTT agreed to terminate the contract of the consultant and have Ramrajee vet the project financing documents in her capacity as a director. Ramrajee was never informed of this decision. Two weeks prior to a board meeting, Ramrajee received board papers including certain project financing contracts for discussion at the next board meeting (scheduled to take place two weeks later). Ramrajee perused the papers cursorily and made certain brief notes. At the board meeting the documents were discussed and Ramrajee made certain general observations. The agreements were subsequently executed. It later transpired that the documents were not properly vetted and UDECOTT suffered a 10 million dollar loss. The agreements were not examined by any attorney other than Ramrajee. The government minister responsible for UDECOTT is quite annoyed and would like someone to be held liable. The Chairman said he relied on Ramrajee to vet the documents but Ramrajee has stated that her duty is that of a general review and would have needed detailed legal analysis beyond what is contemplated by her role as a director to uncover the deficiencies in the documents that occurred. Advise the Minister as to the conduct of Ramrajee. ANSWER ISSUE: Did Ramrajee exercise the level of skill required of her as director? LAW: Directors’ behaviour in office is governed by statutory and common law. Directors hold a fiduciary responsibility to the company for which they work which requires them to properly manage the assets of the company within the powers conferred on them. Under statute, according to section 60(b) of the Companies Act of Trinidad and Tobago, a director shall â€Å"direct the management of the business and the affairs of the company†. In effecting this management, he must do so in accordance with section 99(1) of the said Act which states that a director and officer of a company shall in exercising his powers and discharging his duties: a) Act honestly and in good faith with a view to the best interest of the company; and b) Exercise the care, diligence and skill that a reasonably prudent person would exercise in comparable circumstances. These are all to be done in the best interest of the company. Where directors act in accordance with section 99, they may be indemnified against any liabilities incurred as a result of holding such a position pursuant to section 101. Under common law, the director owes a fiduciary duty to the company, as found in Pardy v Dobbin NFCA 11 (CanII), which â€Å"exacts from directors a strict ethic to act honestly and in good faith in the corporation’s best interest†. ANALYSIS: As a director of the board, Ramrajee owed a very specific duty of care towards the company. In particular, she was expected to exercise diligence and a level of skill that reflected her qualifications, as found in section 99(1)(b). While Ramrajee was unaware of the informal decision to terminate the consultant who was hired to perform general commercial law activities, the mere fact that Ramrajee was a member of the Board and had specialized skills in project financing documentation means that it would be expected that she use these skills. Moreover, the highly-paid consultant was a general practitioner and did not have this specialized skill. In addition, she was given two weeks to review the documents during which time she could have scrutinized them, but she did not. Her duties under statutory and common law required her to review the documents carefully. She did not exercise the level of care and skill required by her fiduciary position which was not in the best interest of the Company. As she breached section 99 of the Companies Act, as well as her common law fiduciary duties, she should be held liable and will not be indemnified by the company under section 101 for the loss sustained. RECOMMENDATION: Minister, she is in breach of her statutory and common law duties and should be held liable.

Sample Costs to Produce Processing Tomatoes

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 DavisUC 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 AND 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‚¬ ¦. 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¢ € ¦Ã¢â‚¬ ¦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 returns 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. Pr actices 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, Transplante d, 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 prod uce 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. 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 for 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 eme rged 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 a rmyworm 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 a creage 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 Toma to 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 to ns. 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 non-machine labor. The labor for op erations 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 calculat ed 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 calculated 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 pro tects 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 ann ual 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 t he 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, tot al 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 As sociation. 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 Man agement 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 Exte nsion 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 TO MATOES 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 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 2,440Operation 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 Fer tilize – 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 – 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 I nsurance 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-CASH 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 T RANSPLANTED 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 Tomatoes 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 Regulato r: 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% TOTAL 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 I nsurance 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 OVERHEAD 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 SystemSiphon 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 3 3 519 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 TOTALBeginning 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 Weed 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 ValleyUC 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 Trai ler 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 10Salvage 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 15UC 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 & Lowb ed 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 38,600 573,903Yrs 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 ExpenseUnit 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 36 0 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 60NET 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 COS TS 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 StudySacramento Valley UC Cooperative Extension 18 Table 7. UC COOPERATIVE EXTENSION COSTS AND RETURNS/ BREAKEVEN AN ALYSIS 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 Toma toes 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 Crawler 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 CustomGypsum 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 Tan k – 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 DitchesAir 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