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improving the efficiency of agriculture water use in khorezm
region
Matyakubov U.
Department of Economics, University of Urgench, visiting researcher at the Department TESAF, University of Padova, Italy
Defrancesco E.
Department TESAF, University of Padova, Italy
ABSTRACT
The problem of water scarcity is growing as water demand continues to increase worldwide. Indeed water demand is rising as a result of population growth, urbanization, agriculture intensification and industrialization, while local environmental conditions and climate change affects is limiting or reducing the overall water availability in specific regions. Paper explores the problem arising in the Khorezm region due to the increased water scarcity. Khorezm is situated in the lower Amu Darya river basin in the Central Asian Republic of Uzbekistan and the delta region of the Aral Sea. Recently, Khorezm has experienced an increase in environmental, economic and social problems which can be substantially related to the water uses. Indeed, the deterioration of the environmental conditions is a result of: i) the relevant expansion of the utilised agricultural area, progressively including marginal areas, and ii) the very intensive and water consuming cotton production method adopted on a significant share of the arable land. Paper concludes by providing some suggestions aiming to implement more rationale and water saving irrigation method in the area.
Keywords: irrigation, water scarcity, ground water, yields of cotton, drip irrigation.
1. INTRODUCTION
The problem of water scarcity is growing as water demand continues to in-crease. Water needs are rising throughout the world as a result of population growth, urbanization, agriculture intensification and industrialization. Discussions related to water use increasingly address to the competition among water uses in different industries, such as agriculture, forestry, manufacturing firms, hydropower production, as well as for ecosystem and civil uses. Furthermore, mismanagement and unfavourable climatic conditions in many regions of the world cause water demands to exceed water supply, which causes environmental, economic and social negative impacts.
In the Republic of Uzbekistan, a country located in Central Asia, 31 million people live in an area of 447,400 square km. Natural arid and sandy deserts occupy around 80% of the territory; the country comprises a variety of agro-ecological zones: farmland accounts for the lowest share of the land, while agriculture is the largest water user. Uzbekistan is divided into 12 provinces (oblasts) plus the autonomous Republic of Karakalpakstan.
Khorezm is one of these oblasts, in the lower Amu Darya Basin, close to the Aral Sea, an area strongly affected by the
well-known ecological problems resulting from the inefficient water use policies adopted in the last decades. Khorezm occupies an area of 646,400 ha, which includes a large desert area on the right bank of the Amu Darya. The irrigated areas are only about 276,000 ha, the largest share of which is occupied by cropland (Akramkhanov A, 2012). It is one of the smallest administrative regions of Uzbekistan, but contributes much to the country's revenues from cotton export and wheat production as well as to the overall water use. The water in Khorezm is a scarce recourse due to many internal and external factors, such as the increasing water demand in the upper reaches of the river, the expansion of cultivated areas within the region as well as the poor state of the irrigation and drainage systems, leading high water losses. All these factors threaten not only the agriculture production, but the whole way of life in the region and have led to such disastrous results as the drying up of the Aral Sea (Matyakubov U, 2013).
2. PROBLEM OF WATER RESOURCES
Khorezm is considered as a leading region of the country in consumption of water resources. In 2000-2013 years, one hectare of land water consumption was 1.4 times higher than other regions and stood third in the position of the country shown the following figure (Fig.1).
Fig.1 - Uzbekistan provinces appropriated the volume of water per hectare of irrigated land in 2000-2013 years [IFMR, 2014]
This is mainly the work of leaching water consumption (25% of total water consumption) and increasing irrigation systems (pumps up water) as a result of disruptions in the supply of electric power related to the excessive consumption of water resources. Region located in the lower reaches of the Amu Darya water supply in many respects depends on the level of precipitation, the exchange ratio will increase an average of 40 %.
Khorezm region for 2012-2013 consumed average of more than 4 billion meter cubes of water, which is equal to 80% of supply. Therefore, the efficient use of water resources in the region plays an important role. The lowest rainfall is observed in Khorezm region of the country, but farming methods use irrigation systems. In recent years, the average level of precipitation, evaporation was 18-19 times higher. The water deficit of Khorezm region is observed in the years 2001, 2008 and 2011, comparing to limit, the amount of water used in the
practice fell by 2.0, 1.6 and 1.5 times, respectively (Matyakubov U, 2013).
During the water scarcity period, the water by the use of drainage system was added with certain quota to channel water flow. The water from drainage system concentrated directly into water consumption in some areas. That usage of water has affected adversely the level of salinity of soil fertility. Point fall in the bonitet-level of soil, and led to the drying up of some of the fruit trees. Analysing water consumption in region across all sectors of the economy determined that water mostly used in agriculture nearly 97%, for public service 2% and 1% spent for other purposes.
The groundwater level in Khorezm region is too high up to 1 meter and equivalent to 38.2% of the cultivated land area. As a result of land reclamation reforms, the share of the region's in such areas reduced nearly by 10% in 2013 compared to 2007, nevertheless, remaining ahead of the regions in the Republic (Fig.2).
Fig.2 - The share of irrigated land by the groundwater level 1-1.5 meters for Republic of Uzbekistan in 2013 [IFMR, 2014]
Regional groundwater level also in highest areas decreased in 2013 compared to 2007 in all districts. In particular, the share of lands such as Gurlan, Xanka, Bagat, Xazarasp and Yangibazar districts accounted for higher that regional average index. The volume of irrigation water used to grow traditional crops in Khorezm region is remaining the highest level among other regions of the Republic. It is related to not taking into account the conditions of the soil and water in each district of the region
by these crops placements, as well as not implementing effective use of agricultural water.
The average amount of water consumed per hectare of cotton field is 1.5 times higher in the Khorezm region compared to the indicator of the Republic. Majority of water in Republic, 14200 m3 ha-1 water, is required in order to irrigate 1 hectare of cotton fields in the Khorezm region. The Republic of Karakalpakstan and Bukhara region are also considered mostly water-consuming regions for 1 hectare of cotton fields among other regions of the
Republic. The minimum water consuming areas for 1 hectare of cotton irrigation comprises Samarkand (7400 m3 ha-1), Jizzakh
(7400 m3 ha-1) and Ferghana (8400 m3 ha-1) regions (Fig.3).
Fig.3 - Water consumption per hectare of cotton irrigation areas [IFMR, 2014]
3. AGRICULTURE SECTOR OF KHOREZM REGION Agriculture is the centerpiece of Khorezm's economy, as evidenced by its 52,3% contribution to the Gross Regional Product (GRP) in which raw cotton, wheat and horticultural production play themajor role. Moreover, agriculture is the main source of foreign durable currency, contributes to the
development of industry and the service sector of the economy, and enhances food security. Khorezm region is one of the agri-industrial regions of Uzbekistan. Farming plays an important role in the economy of the region, in which farms have a relevant role also in numeric terms: the number of farms nowadays exceeded more five thousands ,after consolidation reforms (Table1).
Table 1
The number of farms in Khorezm region in 2014
Total Farmer's
Cotton growing and grain farm Truck farm Garden-ing and viticulture Live-stock farm Fishery Others
Khorezm region 5101 2342 40 1307 585 306 521
Districts
Bagat 533 191 3 164 60 44 71
Gurlan 496 286 102 38 24 46
Kushkupir 536 255 1 97 64 32 87
Urgench 507 203 7 161 94 16 26
Xazarasp 678 335 13 156 57 48 69
Xanka 554 280 3 90 92 13 76
Khiva 416 161 4 137 58 35 21
Shavat 495 216 1 163 51 34 30
Yangiarik 417 177 1 102 42 43 52
Yangibazar 469 238 7 135 29 17 43
Source: Statistical Yearbook of Khorezm region, Urgench.2014
In Khorezm region, 2342 farms are actively involved in cotton and grain farming, 40 farms in vegetable, 1307 farms in the horticulture and viticulture, and 585 of them are cattle, 306 of which are fish and 521 ones are engaged in other farming fields. Almost 46% of farms operating in the region engaged in the cultivation of cotton and wheat (see table). By analysing farms of Khorezm region in cotton and grain farmers, you can see that most of them are situated in Bagat, Xazarasp, Xanka, Kushkupir districts. In addition to cotton and grain cultivation of the region, there are 1307 farmers active in horticulture and
viticulture, 585 of them in cattle and 306 ones in fishing farms, the latter being increasing in the last years.
Uzbekistan ranks sixth in the world in terms of production of cotton and the fifth in terms of exports. Annually in Uzbekistan the about 3,5 million tons of cotton-raw are produced and 1-1,2 million tons of linters. During the last 10 years the internal consumption of cotton-fibre in a country grew with 15% to 40% (www.gazeta.uz). Cotton is a crucial production for Uzbekistan, a backbone of its economy. Not only it does account for considerable share in foreign exchange revenues and GDP, but it also provides employment and income for a large share of the
rural population (Rudenko I, 2012). Khorezm province accounts for 7,9% of the Republic area under cotton cultivation and 7,2 % gross harvest share. Cotton occupied 43% of the overall utilised agricultural area of the region and represents more than 11 % of its gross agricultural output in value. These results are due to the low per hectare production of the crop in the region. In 2013, the
average yield of cotton, 24.8 per/ha, ranked Khorezm region at the 8th position in the Republic (IFMR, 2014).
The lowest yields of cotton in the districts of Khorezm province are Shavat, Xazarasp and Kushkupir. The main reasons of low cotton productivity linked with delivering and supporting insufficient water resources (Fig.4).
Fig.4 - The yiled of cotton in the districts of Khorezm province in 2014 [Statistical Yearbook of Khorezm province, Urgench.2014]
In Israel, one of the most advanced countries in the world, grown cotton by more than 2 times comparing with Khorezm region whilst using less than 6 times water consumption. Cotton production supports foreign currency inflow into the country, food and textile industry, raw material base of cotton, requires the use of scientific and technological achievements.
As part of reclamation program for 2008-2013 years, in Khorezm region, more than 6.5 thousand kilometres of 86 drainage networks accomplished reconstruction and repair works. The main performed parts of the program in improvement measures of land reclamation of Khorezm region where implemented in Xanka, Xazarasp and Bagat districts. As a result of implementations, the reclamation condition of 112 thousand hectares has been developed, of which 72 thousand hectares of cotton and 42 million hectares of grain fields (IFMR, 2014).
4. CONCLUSION AND RECOMENDATIONS
Today, in Khorezm region, the wasteing of water resources is and the groundwater level rises are responsible for the increased soil salinity of regional land. The following measures are required in order to reduce the loss of water resources and to use them more efficiently:
1. concrete water channels in order to reduce the water losses or, alternatively the adoption of alternative methods are recommended (e.g. cover with polyethylene foils on the bottom and on the sides of the channels). Diffuse use of already experimented methods in some area of the region could provide an opportunity to reduce the loss of natural waterways up to 40% (Matyakubov U, 2015).
2. In order to provide water pumps with uninterrupted electricity, in this regard, it is very important to use solar or wind energy as alternative sources of electric energy and stretch particular power lines for water pumps in densely populated areas.
3. Studies carried out in the Khorezm region and the experimental results show that while the roughness of the field edges is five-centimetre place, 500 cubic metres of water per hectare surplus of funds in the country. This, in turn, there is the appearance of an additional 250 kg of salt and causes the
groundwater level rise of 0.2 meters. Using laser levelling in order to overcome this problem is important. It allows the surface area not to exceed the difference of low and high level between one and three centimetres. During the researches, it has been proven that using methods achieve to reduce water consumption by 30%, increase the productivity of wheat and cotton, 4 Kwt/ha and 2.5 Kwt/ha respectively.
4. Low-pressure drip irrigation system developed at the Institute of Water problems of the Academy of Sciences and by the scientists of the Tashkent Institute of Irrigation and Melioration. The use of irrigation design in saline lands of the region helps to decrease water consumption by 40 % and raise the yield of cotton up to 30-35%.
5. Every year, more than 1.5 billion cubic metres of collecting water resources are released through the drainage system of the region. That means nearly 30% of the water used for irrigation. Water resources should be reused and regulated which are flowing out to drainage system. It is available for use through the control of water quality and optimizes them to play an important role in agricultural use. That is a part of the groundwater salination in order to expand rice fields. The most effective use is to plant Lemna minor to reduce the salinity.
6. To reduce the level of groundwater in the region should be planted trees that could withstand a good result around the fields' protection. Mulberry tree is compatible with the regional environment, not only to reduce the level of underground water, but also to keep moist by reducing evaporation of water in the fields. For this purpose, mulberry trees are concerned with growing in the irrigated lands (2,700 hectares) around ditches.
References
1. Akramkhanov A, Kuziev R, Sommer R, Martius C, Forkutsa O, Massucati L (2012): Soils and soil ecology in Khorezm. In: Martius C, Rudenko I, Lamers JPA, Vlek PLG (Eds.) Cotton, water, salts and soums - economic and ecological restructuring in Khorezm, Uzbekistan. Dordrecht Heidelberg London New York, ISBN 978-94-007-1962-0, p. 40.
2. Matyakubov U.R., 2013: The water resources potential for agriculture in the Khorezm region. International Scientific Conference of the Young Scientists and talented Students on the Water Resources, Ecology and Hydrological Safety. Dec. 11-13, Moscow. 2013. p 21
3. Matyakubov U.R., 2015: Possibility efficiency water use in Khorezm region. Republican of scientific-practical conference. Bukhara, Uzbekistan, 26.12.2015, p.127
4. Rudenko I, Nurmetov K, Lamers JPA, 2012: State order and policy strategies in the cotton and wheat value chains. In: Martius C, Rudenko I, Lamers JPA, Vlek PLG (Eds.) Cotton, water, salts and soums - economic and ecological restructuring
in Khorezm, Uzbekistan. Dordrecht Heidelberg London New York, ISBN 978-94-007-1962-0, pp. 371.
5. IFMR., 2014: Development of socio-economic strategy in Khorezm prov-ince. Page 12. Tashkent: 2014
6. IFMR., 2014: Development of socio-economic strategy in Khorezm prov-ince. Page 13. Tashkent: 2014
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8. STATISTICAL YEARBOOK, 2014: The main indicators of social and economic development. Regional Statistical Committee.Urgench.2014
9. www.gazeta.uz
управленческий учет и налогообложение - проблемы и перспективы оптимизации налогов
Полькина Л.В.
Алтайский государственный университет, соискатель степени д.э.н. по экономике, Барнаул MANAGEMENT ACCOUNTING AND TAXES - THE PROBLEM AND THE FUTURE OPTIMIZATION OF TAXES Polkina L.V., Altai State University, post graduate student, Barnaul АННОТАЦИЯ
В статье рассматриваются вопросы управленческой и налоговой грамотности. Изучаются проблемы рынка и налогов. Сравниваются понятия налоговая оптимизация и уклонение от налогов. Подчеркивается необходимость налоговой грамотности для руководителей и специалистов по налогам в бизнесе ABSTRACT
We discloses the problems of management accounting and tax cjmpetence in this article, the term tax optimization and tax evasion. We studies the questions of the market and taxes and tax competence for top management and specialists in taxes. Ключевые слова: управленческий учет, налоговый учет, налоговая грамотность бизнеса Keywords: management accounting, tax accounting, tax competence
Как известно бухгалтерский учет это процесс идентификации экономически значимой информации, ее измерения и передачи пользователям, позволяющее им выработать обоснованные суждения и принимать взвешенные решения; т.е. основной задачей бухгалтерского учета является предоставление финансовой и нефинансовой информации, помогающей людям, принимающим решения, осуществить обоснованный выбор.
Бухгалтерский учет - это язык с помощью которого финансовая и нефинансовая информация передается лицам, имеющим тот или иной интерес к деятельности компании: менеджерам, акционерам, потенциальным инвесторам, сотрудникам, кредиторам и правительственным структурам (статистические данные и налоговая отчетность).
Управленческий учет, в свою очередь, это предоставление информации лицам в самой организации, на основе которой они могут обоснованно принимать решения и повышать эффективность и обоснованность текущих операций, в то время как финансовый учет в первую очередь предназначен для предоставления информации внешним структурам, таким образом, тем лицам, которые не входят в число сотрудников организации. Т.е. управленческий учет можно назвать внутренним учетом, а налоговый учет - внешним.
Налоги и государство - явления взаимосвязанные: государство не может существовать без системы налогообложения, в то же время существование налогов без государства также является невозможным. Возникновение налогов относят к периоду становления первых государственных образований, когда появляется товарное производство, формируется государственный аппарат - чиновники, армия, суды. Появление налогов связано с самыми первыми обще-
ственными потребностями, так как государству всегда необходимы денежные средства: для ликвидации стихийных бедствий, строительства дорог, поддержания общественного порядка.
Осуществление налоговой реформы в России привело к более справедливому распределению налоговой нагрузки, существенно ослабило стимулы к уклонению от уплаты налогов, позволило стабилизировать и снизить номинальные ставки налогов. Важнейшим результатом налоговой реформы стал рост доходов бюджета, что существенно облегчило решение задачи сокращения бюджетного дефицита. Результаты реформы свидетельствуют о том, что по каждому из поставленных направлений было достигнуто серьезное продвижение. В частности, исправлены многие дефекты налоговой системы и обеспечена ее большая нейтральность и справедливость. Самым важным результатом налоговой реформы необходимо признать существенное снижение налоговой нагрузки на экономику. Общая либерализация налоговой системы способствовала сокращению теневого сектора экономики и легализации доходов, ранее укрывавшихся от налогообложения.
В большинстве стран термин «налоговый учет» относится к признанию доходов и расходов в соответствии с налоговыми правилами, которые могут в той или иной степени отличаться от правил ведения бухгалтерского учета, принятых в какой-либо конкретной стране.
Почти во всех странах существуют различия между налогооблагаемой прибылью и результатом финансовой деятельности налогоплательщика за один и тот же период. Это вызвано различием целей, которые преследует налоговый и бухгалтерский учет.
