Dyson School Extension Bulletins
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Dyson School Extension Bulletins (E.B.) published by the Charles H. Dyson School of Applied Economics and Management are publications intended for practitioners and decision-makers. They may discuss results of applied research or provide information from a scholarly perspective. The most recent Extension Bulletins can be accessed from the Dyson School web site here: https://dyson.cornell.edu/faculty-research/research-bulletins/.
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Item New York Economic Handbook 1991: Agricultural Situation and OutlookStanton, B. F.; German, G. A.; Russo, David; LaDue, E. L.; Casler, G. L.; White, G. B.; Figueroa, E. E.; Aho, P. W.; Rasmussen, Caroline; Fox, D. G.; Keniston, M.; Knoblauch, W. A.; Novakovic, A. M.; Putnam, L. D.; Wasserman, W. C. (Charles H. Dyson School of Applied Economics and Management, Cornell University, 1990-12)This publication contains information pertaining to the general economic situation and New York agriculture. It is prepared primarily for use of professional agricultural workers in New York State. USDA reports provide current reference material pertaining to the nation's agricultural situation. 11 Current Economic Situation11 is a two-page monthly release that carries the latest figures for selected economic indicators and highlights current developments. This release is a supplement to the Economic Handbook and is available to anyone requesting to be on the mailing list by writing to the Department of Agricultural Economics, Cornell University, 445 Warren Hall, Ithaca, New York 14853-7801.Item Changes in the New York State Farm Minimum Wage Law: Effective January 1, 1991Maloney, Thomas R.; Embrey, Kay (Charles H. Dyson School of Applied Economics and Management, Cornell University, 1990-11)Two specific areas of the New York State Farm Minimum Wage Order are affected by recent mandated changes. They are wage rates (including both regular employees and youth employees) and allowances (including both meals and housing). In addition to changes in the value of housing allowances, there are now two distinct rates which can apply when a house or apartment with utilities is provided. One rate is for an individual employee and one is for an employee with a family. The specific Farm Minimum Wage Order changes are summarized in the following three tables. Table 1 lists the wage rate changes for both regular and youth employees. Table 2 lists the meal and housing allowance changes and Table 3 illustrates how housing allowances are calculated. Wage rates and allowance rates are scheduled to increase on January 1, 1991 and then again on January 1, 1992.Item Pro-Dairy Financial Data Collection WorkbookKauffman, Jonas B.; Smith, Stuart F. (Charles H. Dyson School of Applied Economics and Management, Cornell University, 1990)The PRO-DAIRY Financial Data Collection workbook is designed to guide the farm manager through the data collection ·process necessary for completion of a Cornell dairy farm business summary. It was developed for use specifically with the PRO-DAIRY workshop "Managing With Finance," but can be used outside the course as well. Cornell Cooperative Extension's dairy farm business summary (DFBS) program is designed to help you, the farm manager, improve the financial management of your business through appropriate use of historical farm data and the application of business analysis techniques. In short, DFBS identifies the business and financial information farm managers need and demonstrates how it should be used in evaluating the strengths and weaknesses of the farm business. The workbook is laid out in column format, with each column labeled at the top of the page by a column number. Instructions for completion of each worksheet are offered on the page proceeding the worksheet. The description page (odd numbered) makes reference to the column numbers in explaining how each worksheet (even numbered) should be filled in. In some cases, an example is provided on the description page. In addition to the primary worksheets, there is an Appendix of supplementary worksheets which may be useful for some aspects of the data collection. Column numbers in the appendix are preceded by the letter "A".Item Farm Income Tax Management and Reporting: Reference ManualCasler, George L.; Smith, Stuart F. (Charles H. Dyson School of Applied Economics and Management, Cornell University, 1990-11)After a long hassle, Congress and the President agreed on a budget and tax package which they claim will reduce the deficit by $40 billion in the current fiscal year and $490 billion over a five-year period. The package includes, in addition to income tax provisions, changes in other taxes and cuts in some programs. Here is our understanding of the major income tax changes that will affect individuals. The top tax bracket will be 31 percent. The bracket will begin at about $78,400 (the beginning of the 33 percent "bubble" in 1990) for joint filers and at $47,050 for single filers. The "33 percent bubble", which was due to the 5 percent surtax to take away the benefit of the 15 percent bracket for higher income taxpayers, is gone. Itemized deductions will be reduced 3 percent of the amount of adjusted gross income over $100,000 (but indexed to inflation). Personal exemptions will be phased out for single filers with taxable incomes over $100,000 and joint filers with incomes over $150,000 (limits would be indexed). The alternative minimum tax rate will increase from 21 to 24 percent. The top rate on capital gain income will be 28 percent. The medicare tax of 1.45 percent, which is now hidden in the social security tax, will be charged on a base as high as $125,000 rather than on just the social security base ($51,300 in 1990).Item Employee Recruitment and Selection: Teaching ManualMaloney, Thomas R.; Gruttadaurio, Joann; Nelson, Walter; Park, Kristen; Petzen, Joan; White, Alan (Charles H. Dyson School of Applied Economics and Management, Cornell University, 1990-10)This review of the literature has attempted to acquaint the reader with the concepts necessary for background to the studies of organizational structure particularly delegation as it relates to organizational decentralization. Previous researchers and theorists have suggested some of the person, process and context variables used to understand delegation and decentralization. The research that precedes this study provides the basis for the research model developed and used here. The study before you integrates the concepts studied previously with some new ones and attempts to avoid the shortcomings of previous research methodologies. The literature review is particularly interesting in light of the agricultural context which has here to for been hardly tested and yet provides a unique set of organizational circumstances where the owner operator has such potentially strong influence over the organizational structure which result, in more dynamic influences on management processes. Providing this review has contributed to the accomplishment of the studies second goal of clear understandable reporting. After laying out the methodology and sampling techniques of the study in support of goal number one, the next chapter further contributes to goal two by describing the the sample studied in terms of the persons and context involved in the businesses.Item Beef Farm Business Summary: New York Beef Cow-Calf Farm Business Summary 1989Nowak Rasmussen, Caroline; Smith, Stuart F.; Fox, Danny G. (Charles H. Dyson School of Applied Economics and Management, Cornell University, 1990-09)The following farm business summary was compiled in 1989 by the Department of Animal Science in conjunction with the Department of Agricultural Economics, using data submitted by thirty-two farmers. All of the thirty-two farmers providing farm records are located in New York State across 19 different counties. Summaries were collected from farms with a variety of resources and management objectives. Data was collected for the calendar year 1989. All of the producers have a cow-calf component in their operation. Some sell all calves at weaning, others feed out some or all of their calves to a finished weight. These thirty-two farms are not a scientific sample and are not necessarily representative of New York beef farms. The averages published in this report are not intended to represent the average of all beef farms and should not be interpreted as such. The averages are calculated to provide the cooperators with a comparison when analyzing their own records. The purpose of the Beef Farm Business Summary is to present the cooperators and other beef producers with a format for summarizing and analyzing their business and to offer some data which may be useful to potential beef producers and Cooperative Extension agents.Item Poultry Farm Business Summary: 1989Snyder, Darwin P.; Ackerman, Stewart E.; Park, Kristen (Charles H. Dyson School of Applied Economics and Management, Cornell University, 1990-09)This report is a summary of 1989 farm business data collected from six poultry farm businesses located throughout New York State. Egg sales comprised 97 percent of total receipts. The data are presented as averages for the six farms. The business analysis includes a balance sheet, income statement, poultry analysis, and several financial and production analyses for the farms. Blank columns are included in the tables for the user to enter his or her own farm data for comparison purposes. The primary objective of the poultry farm business summary, PFBS, program is to help farm managers improve the financial management of the farm business through appropriate use of historical farm data and the application of modern farm business analysis techniques. The PFBS identifies the business and financial information farmers need and provides a framework for use in identifying and evaluating the strengths and weaknesses of the farm business. A computer program is used in the field by the Cornell Cooperative Extension poultry specialists. This program enables an analysis to be produced on the farm as soon as the farmer's data are entered. This provides rapid processing of the information for timely use in the management of the farm business. The six farms in this study received an average of 97 percent of their 1989 receipts from the sale of eggs. The businesses included various combinations of egg production, processing, marketing and pullet raising. Three farms engaged in grain production, mostly corn for feed to be milled on the farm. The data were not obtained from a random sample of all poultry farms in New York. Therefore, the analysis should not be used to represent the New York poultry industryItem Fruit Farm Business Summary: Lake Ontario Region New York 1989Snyder, Darwin P.; DeMarree, Alison M. (Charles H. Dyson School of Applied Economics and Management, Cornell University, 1990-09)This report is a summary of 1989 farm business data collected from 19 fruit farm businesses located in Western New York State. Apples are the predominant fruit crop. The data are presented as averages for all 19 farms and the same 12 farms summarized for 1988. The business analysis includes a balance sheet, income statement, cash flow statement, and several financial and production analyses for the farms. Also included are blank columns for the user to enter his or her own farm data for comparison purposes. The primary objective of the fruit farm business summary, FFBS, program is to help farm managers improve the financial management of their business through appropriate use of historical farm data and the application of modern farm business analysis techniques. The FFBS identifies the business and financial information farmers need and provides a framework for use in identifying and evaluating the strengths and weaknesses of the farm business. A computer program is used in the field to process the data collected from fruit farmers. This program enables an analysis to be produced on the farm as soon as the farmer's data are entered. This provides rapid processing of the information provided for timely use in the management of the farm business. The farms in this study are primarily apple farms. An average of 79 percent of the receipts in 1989 was from the sale of apples. The data were not obtained from a random sample of all fruit farms in Western New York. Therefore, the analysis should not be used to represent the Western New York fruit industry.Item Cornell Cooperative Extension Farm Business Management Program Guidelines, Suggestions, and ResourcesSmith, Stuart F.; Knoblauch, Wayne A.; White, Gerald B. (Charles H. Dyson School of Applied Economics and Management, Cornell University, 1990-09)Item Improving Communication About Risks Associated with Residues of Agricultural Chemicals on ProduceOstiguy, Nancy; Figueroa, Enrique E.; Bisogni, Carole (Charles H. Dyson School of Applied Economics and Management, Cornell University, 1990-09)This project confirmed that communicating about the risks associated with pesticides residues on produce is a very complex issue, the problems of which are defined differently by the different individuals and sectors involved. An interdisciplinary approach that enables those participating to understand these different perspectives is required to improve the risk communication process, but such an approach will be time-consuming.