Accounting Theory and Current Issues Bio Sustainable Feed Ltd

Question: Discuss about theq Accounting Theory and Current Issuesfor Bio Sustainable Feed Ltd. Answer: Introduction The Bio Sustainable Feed (BSF) Ltd is an Australian based bio research company, listed in ASX, the stock exchange of Australia. For last two decades the firm is engaged in making the plant based fish feed in sustainable aqua culture feed. But as the plant based feed as a research result of the company comes in the market, there were some drawbacks identified by the Environmentalist and the research failed. It was seen that the growth of the fish is remarkably slow mainly for the sea fishes. The reason for this was analysed and found that those fishes are basically small fish eaters like tuna, salmon etc. and the plant based feed is not working on them properly. Also the fatty acid which is good for health for human heart was less in quantity. Already the research cost of 360 million AUD was lost. CBC also asserts that the conversion ratio is very poor. It is also observed that the plant based feed is not resolving the problem and one third fish have died but the growing time is almost double plus the mature fishes were small in size. Environmentalist protests that the human quality foods are being used for luxury fishes which are leading towards poor low value fish production. This may be a reason for malnutrition. The firm got some subsides for doing the research work to develop an alternative aquaculture feed from research(Mediacongo, 2015). Nature and the Value to Society: The BSF ltd is a bio-research firm, and the main objective of BSF is to produce high quality fish feeds for the society. They decided to transform the oil based and meat based food to vegetable food for fishes. The vegetable feeds consist of fruit, beans nuts whole grains etc. but the problem arises in different way. The vegetable feeds were not suitable for the sea fishes or big fishes as they mainly eat the small fishes, and meat. The impact on them was bad, the growth reduces, almost one third fishes died in recent years. As a result the quantity of fatty acid reduces. It is also researching on the bacteria-based feeds and they are trying to find out the fish feeds, out of sugarcane residue, wood chips extra. The firm is trying to find out the alternative way to make the fish feeds from the bio research for last two decades. They shifted to plant based fish feeds which can affect health and eating the seafood will be safer and healthy. There are lots of funding received by the firm to accomplish the research work, as the work recycles the natural sources and the possibility of harmful substances reduces in the food. The animals as well as the human are getting the proper food value and proper nutrition from the resource. As the aquaculture rapidly growing in every nation the contribution of aquaculture to the fisheries is also expanding rapidly. The research focuses on the reformulation of diets for Nile tilapia, arguably the second highest firmed food in the world. The research led towards the plant based feeds for the fishes is not only diet and nutritious food for fishes but also it provides the proper food value to the human who consumes the food. The ingredients are extracted from canola, soy corn, nuts etc. The 24% of fish feed was made in 2000 and it is expected that the figure will reach to 7% in 2020. Research shows that the fish feed, if replaced by the locally grown plants and planktons, the growth of fi sh is remarkable and it reduces the death rate of the fishes also. It increases the food value of the fish. The aquaculture environment may now include the nutrient to the food and pesticides runoff(Fry, 2015). Early Problems: The research was based on plant based food for the fishes, food ingredients are from plants like sunflower soya bean etc. The problem begins when the big fishes failed to survive on that. At that time already 120 million wasted. The big fishes are those fishes which eat the other fishes like Tuna, salmon etc. As most of our favourite seafood is carnivorous and we have to feed them the fishmeal, the plant based meal will not work for them. In the year 2016 when CBC found the plant based feed is not resolving the issues, rather the growing time of the fishes became almost doubled, mature fishes look smaller than the normal size. Fish farming has become very popular now a days and the sector is growing rapidly outpacing the diary and beef industry. So at this time this sifting of food habit was very essential. With the usage of the plant based food, the conversion ratio was not improved as it was expected. These failure was compounded by the environmentalist as they said this shift coul d impact on health issues as well as the environmental effect on the seafood. As we get the Omega 3 fatty acid from the sea food which will reduce our heart problem. The research says that the usage of plant based feed will reduce the fatty acid quantity from the sea fish, which can affect the human health. Before using the plant based feed the fish farming industry should evaluate and analyse the environmental as well as the human health impact.(Emily, 2016) Research and Development: The research and development is the primary phase of one product life cycle. The R D is basically an investment activity; the outcome is an intangible asset. The development of the entire process of designing the product, marketing and catering the product, BSF has designed, planned the product, way of collecting the plant feed and how to market the products, whom to sale. On the other hand I would say research is the continuous process, the research and more research make the products more innovative and research work can fix the existing issues(Jantzen, 2013). Here product was initially launched for the fishes and the outcome of the research showed the findings like the sea fishes are not growing that much, the fatty acid contents becomes drastically low, now further research is required to overcome these issues. The research is a continuous process for the company. As the fishing firming or the aquaculture is rapidly growing all over the world, everyday there will be new challenges to face and the duty of the research team will be to fix the issues. Companies funded more when the existing product becomes outdated or the competitors come with superior quality. Sometimes product development is a whole thing from designing to selling. As the first step of developing a product, every company should have the R D department and invest more on this to upgrade the R D. the desired outcome is also a new innovation. Innovation is co related with R D, the new development, design, the application is innovation. Initially when the BSFs plant based feed failed to thrive, the company research on that to find out the solution, use of bacteria based food which will be produced from wood chips, methane gas, sugarcane residue etc. and to some extent the research was successful(Lothe, 2013). Market Value Patent: Patent is related to the intellectual property, it is the creation of mind. This patent is very important for pharmacy companies. It was expected the market value patent would be around $700 million AUD, this is mainly the cost for research and developing the product. Patents are the exclusive rights of a company. The patent is the asset for a company, as long as the patents are there, company gets the royalty on that. Fair market value of any asset is the cost of the asset in the open market. Fair market value patent is the value of the patent in the open market. As the patent is the intellectual property, the property in an intangible asset for the company. The calculation of patent is not fixed and it depends on the type of patent as well as the open market condition. As the bacteria based feed is a remarkable innovation and the usage of this product will change the feeding process of the fishes and the sea fishes, as well as this will be beneficial for the eco system and human he alth, the acceptability as well as the necessity creates a huge demand in all over the world. (Backman, Maurie, 2016). It is assumed that the product will be acceptable will give the satisfactory result as it is beneficial for human as well as fish. Journal Entries for the RD Transactions from 2013 to 2016: Date Particulars Debit ( in AUD) Credit( in AUD) 09.07.2013 Bank A/c debit 500 million CSIRO grant a/c Credit 500 million Being grant received from CSIRO 12.09.2014 Research a/c debit 140 million Bank A/c Credit 140 million Being expenses incurred in research 15.10.2014 Fixed Assets a/c debit 50 million Research a/c credit 50 million Being fixed assets procured for research 22.09.2015 Research a/c debit 180 million Bank A/c Credit 180 million Being expenses incurred in research 10.02.2016 Research a/c debit 180 million Bank A/c Credit 180 million Being expenses incurred in research 19.04.2016 Development a/c debit 100 million Bank A/c credit 100 million Being expenses incurred in development Justification of CSIRO grant and R D expenses of BSF Ltd:- Grant account deposited in bank on 9th July, 2013- As per grant from CSIRO First instalment on research expense had been allocated on 12.09.14- As per the condition laid by CSIRO. Procurement of fixed assets for research purpose had been done on 15.10.14-As per requirement of the research process. Second instalment of research expense had been allocated on 22.09.2015- As per the condition laid by CSIRO. Third instalment if research expense had been allocated on 10.02.2016- As per the condition laid by CSIRO. The expense on development had been spent on 19.04.2016- As per decision of BSF management. Reason for Assertion: With the rapid growth of the aquaculture industry, the researchers invented the plant base food for the fishes. The plant based food soon replaces the normal organic food of the fishes but recently new research has come up with the findings that the plant based food may affect the human health as well as that can slow down the growth of fish. BSFs researchers were trying to find out the new resources and they had invented the bacteria based food which will be brought from wood chips, sugarcane residuals, methane gas etc. Really it is a remarkable invention also. They have received the grant to do the R D from CSIRO, the scientist of this organisation spent long 10 years for development the feed activities. Turning meat eating fish to vegetarian diet was a challenge almost all over the world. The research is going on as research found that due to the deficiency of omega 3 in fish eating fish may cause a bad health for human as well as on the growth of the fish, research shows that th e fishs reproduction capability has dropped down and the matured fish is not grown as expected. These failures were compounded by the environmentalist as they said this conversion could impact on health issues as well as the environmental effect on the seafood. We get the Omega 3 fatty acid from the sea food which will reduce our heart problem. The patent is the intellectual property thus the property in an in tangible asset for the company(Mediacongo, 2015). The calculation of patent is not fixed. It depends on the type of patent as well as the open market condition. The BSF asserted the patent value as $700 million AUD if it is sold in two years and $200 million if it is sold in ten years(Ft, 2016). To support this there are few organisations that have supported the company to carry the research work, as the research is a continuous process and the inflow of the fund is very important. Companies funded more when the existing product becomes outdated or the competitors come with superior quality. Sometimes product development is a whole thing from designing to selling. The value of patent depends on the intellectual property. In the case BSF planning to coming out with new bacteria based feed which will be made from wood chips, methane gas, sugarcane residue etc. which is exclusive as well as the product will be unique because of one research and development of such product. The appropriate discounted rate is 8% Per Annum (Capitalcube, 2016). References: Backman, Maurie, 2016. How Is the Fair Market Value of Stock Determined? [Online] Available at: https://www.fool.com/knowledge-center/how-is-the-fair-market-value-of-stock-determined.aspx [Accessed 25 September 2016]. Capitalcube, 2016. Patties Foods Ltd. Value Analysis (ASX:PFL) : January 22, 2016. [Online] Available at: https://www.capitalcube.com/blog/index.php/patties-foods-ltd-value-analysis-asxpfl-january-22-2016/ [Accessed 19 September 2016]. Emily, 2016. Giving farmed fish plant-based food comes with complications. [Online] Available at: https://marinesciencetoday.com/2016/03/23/plant-based-aquaculture-complications/ [Accessed 25 September 2016]. Fry, J., 2015. Shift in farmed fish feed may affect nutritional benefits of eating seafood. [Online] Available at: https://hub.jhu.edu/2016/03/14/changing-fish-feed-nutritional-benefits-omega-3/ [Accessed 25 September 2016]. Ft, 2016. Patties Foods Ltd. [Online] Available at: https://markets.ft.com/data/equities/tearsheet/financials?s=PFL:ASX [Accessed 19 September 2016]. Chen, J.M.R., n.d. https://www.journals.elsevier.com/food-bioscience. [Online]. Jantzen, L., 2010. https://sciencenordic.com/search/apachesolr_search/fish. [Online]. Jantzen, L., 2013. Fight fish disease with fish. [Online] Available at: https://sciencenordic.com/fight-fish-disease-fish [Accessed 25 September 2016]. Lothe, R., 2013. Fish feed-research may help reduce world hunger. [Online] Available at: https://sciencenordic.com/fish-feed-research-may-help-reduce-world-hunger [Accessed 25 September 2016]. Mediacongo, 2015. ToR Audit BSF-IA Final. [Online] Available at: www.mediacongo.net/docs/jobaof/2015/wv_tdr_anglais_20150418.docx [Accessed 17 September 2016].

Emergence of sociology free essay sample

Sociology is ‘the study of the development, structure and functioning of human society’ and therefore is pertinent to our very existence as human beings. Sociology shines a revealing light on our everyday practices and examines the question why do people do that? Sociology today has emerged as an attempt to understand why our past behaviour and our past beliefs are part of the times we live in. The emergence of sociology began as an attempt to understand what are the determining factors of the world changing. As has been pointed out by Rocher, G. Introduction to Sociology pg. 210 Macmillan Co. of Canada 1972), the advancement of the study of sociology, and its principal support, is its desire to understand modern society much better. Sociology research was developed to try and describe these changes and to predict future events. To understand modernity and why it is impressionable, it is important to compare current society with that of the past. We will write a custom essay sample on Emergence of sociology or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page When we examine the changes in social behavior we see that these changes result from the adjustments in industrial development and religious beliefs. Society shifts with the introduction of new technologies and the availability of education throughout and thus allows us to understand what developments have occurred and why they have come about. Sociologists such as Marx, Comte and Durkheim explore the development of sociology today and examine what has brought about the shifts in society. These founders of sociology look to understand why these changes came about. Comte, Marx and Durkheim became aware of the need to study society in its current form as opposed to the tendency of past philosophers on imagining the ideal society (Macionis, Plummer, 1997, p. 15). One factor, which has had an immense impact on the change and development of society, was the industrial revolution. The industrial revolution began in England during the second half of the 18th century. The industrial revolution involved a transition from heavy reliance on agricultural production to reliance on the manufacture of goods. According to (A. Gliddens and P. W Sutton, Sociology seventh edition, page 72 Polity Press 2013) The industrial revolution radically transformed material conditions of life and ways of making a living forever, initially bringing with it many new social problems such as urban overcrowding, poor sanitation, disease and industrial pollution on an unprecedented scale. Social reformers looked for ways to mitigate and solve these problems, which led them to gather evidence on their extent and nature to reinforce the case for change. It also created new profound changes in the economics of society. Many peasant workers left their agricultural work to go and seek work in industrial factories in the overgrowing cities. The developments during the industrial revolution resulted in a shift in transportation, the introduction of the steam engine and as a direct result the availability of information. Industrialisation bought about great wealth and improved living conditions for some but it left the large majority of workers with poor living and employment conditions. The working class was devoid of any industrial rights and the use of children in factories provided cheap labour. The system proved that only some people were profiting whilst the greater number of people worked for longer hours and received lower wages. This led to dissatisfaction and as a result led to the labour movement and other radical movements dedicated to overthrowing the capitalist system. The industrial revolution forced many people to move into urban areas and the expansion of cities led to an increase in social problems, which attracted the attention of sociologists. Sociologist, Karl Marx was very critical of the capitalist society in his writings and was actively political to encourage its failure. Since the early 19th century it is clear that the industrial revolution transformed mans living conditions and his social organisation. The industrial revolution saw massive changes in society by the destruction of the feudal system and the establishment of capitalism, which is a key area of discussion within sociology. The industrial revolution provides us with answers as to how things have changed and the influence it has had on our modern society therefore it can certainly be noted as a factor contributing to the emergence of sociology. Sociology explores topics, which help us to understand the reasons for how our modern society is today. As pointed out by A. Giddens and P. W Sutton (Sociology seventh edition, introduction, Polity Press 2013) the task of sociology is to understand and explain an ever- changing social world. As discussed in the previous paragraph, Sociology emerged in the wake of the major transformations wrought by the industrial Revolution which had disrupted the previous type of social order and changed the human world forever. Although social change did not simply stop in the 19th century and we can see how our society is still developing and changing as a result of the ever-changing technological developments and industrial inventions still affecting our lives today. Another effect on our changing view is the effect religion has had on society. Many sociologists came from religious backgrounds and sought to understand the place of religion and morality in modern society. Today religion does not play as much of a prominent role in society as it did in the past. In Ireland, for example, Catholicism has suffered an enormous loss of faith in the last 20 years as a direct result of the sexual and physical abuses carried out by people in the religious orders. These abuses opened the door for open dialogue on the morality of the religious and standards and hold they have had on society. There has been a shift in values as to the importance of practicing ones religion in the developed world as opposed to the continued stranglehold religion still has on the countries of the developed world. It remains debatable how benefiticial the process of secularisation will have long term on society. Sociologists question the reasons why the changes of beliefs and the importance of religion have come about. Sociological approaches to religion have been influenced by the ideas of Marx, Durkheim and Weber. Marx himself writes about religion: religion, he says is the heart of a heartless world a heaven from the harshness of the daily realities of capitalism. (A. Giddens and P. W Sutton Sociology seventh edition, page 723,Polity Press 2013). Although it may not be widely agreed with, Marx believes that religion should and will disappear. This view can be said to be shared by the writings of Richard Dawkins in his book â€Å"The God Delusion†, where is argues that â€Å"Religion is not only irrational but potentially deadly†. Durkheim had quite different views towards religion as that of Marx, it is said that Durkheim did not focus on the significance of religion until later on in his career, this proves that religion can not be avoided as a factor of the development of sociology. There have been so many factors which have influenced the many changes in our society, each century has seen the development or discovery of an idea, an invention, a new thinking process and these changes have effected the way society views itself. With the advent of new ideas and technologies we bring the world closer together and sociology helps us understand the world as a whole.

The Psychology of Serial Killers

Position Paper essays

Position Paper essays Every four years there's always a presidential election. We the people have to choose whod be the right person for the spot. Who would give us what we need and who would make our environment a better place? Now we are thinking about whom do we want to vote for . . .Bush or Kerry? Over the last four years the air has become more cleaner and our water more pure. Thanks to Bush! The Bush administration developed a plan called The Clear Skies Initiative and submitted it to congress in February 2003, as a proposal to amend the clean air act, which is primary federal law governing air. But Clear Skies is a clear misnomer because if congress passes The Clear Skies Bill, the result will be weaken and delay health protections already required under law. The Clear Skies plan would allow three times more toxic mercury emission. He has proposed several Clean Air Initiatives that will dramatically improve air quality and public health. Bush also proposed a hydrogen-generated autombile. Which we are spending billions of dollars to come up with the technology to do that. Bush also wants to tackle global warming, which he acknowledges may be a real treat. He pours scorn on the Kyoto Treaty on climate change and says he favors market friendly alternatives. Instead he recognizes that global warming should be taken seriously but will require a decision to be based on the best science . In conclusion, Bush has everything planned on what he wants to do with the environment. So if he wins his second term we can expect a cleaner air and better chances of living a healthier life. ...

Health and Social Research Methods Essay Example | Topics and Well Written Essays - 3500 words

Health and Social Research Methods - Essay Example Libya is one of the rich countries of the world located in the region of North Africa. The population of Libya is around six million. 22.1 percent lives in  the  rural area. Average life of the people is around 75 years. Mortality rate is around 6.9 under the age of 5. Libya is an oil-rich and upper middle-income country located in North Africa region with a population of slightly above six million, out of which 22.1 percent lives in a rural area. (Toebes et al., 2013). The Libyan Red Crescent is a Voluntary aid organization, was formed in 1957. The purpose was to provide medicines and other medical facilities in the cities of Libya. Record shows that the health system needs to improve in Libya. The volunteers of this organization are doing their work properly in providing the medical aids to the people affected by the disasters. The volunteers of this organization are improving themselves by providing relief to the general public (Ahsan Ullah, 2014). Their motive is to help humanities specially disabled persons to ensure that they are provided free and better medical treatments. Their development programs are the evidence of their intention of  the  work. The additional work of this organization is to prevent the people from disease, providing healthy food, protection of poor people, preparation for disasters, donate blood, recovery of the disease and organizing programs to maintain peace in the society (Martin et al., 2014). The volunteers of Libya Red Crescent Organization are providing better services of medical aid facilities to the people who are injured in the disasters. The volunteers have several issues, which have to be resolved. However, there is a need for research to identify and examine the issues faced by the volunteers. The employees of the organization address some of the issues lack of training and motivation. There is a need to find the issues, inspect them get

Taxation Essay Example | Topics and Well Written Essays - 1750 words

Taxation - Essay Example Your sources should be fully referenced. (i) Compliance with tax laws: it is the sole duty of tax practitioner to make sure that the clients of the accounting firm comply with all the tax laws as they affect their income, benefits, savings, investments etc. This will prevent a situation whereby tax laws are intentionally or unintentionally broken by people. In the preparation of payroll in accounting process, it is important that tax matters must be ironed out to ensure compliance with tax laws (Gowthorpe and Blake, 1998) (ii) Tax evasion as a crime: The tax practitioner makes sure that people understand that tax evasion is a serious crime that is punishable by prison terms. Ordinary people do not understand this fact, hence it is the responsibility of the tax practitioner to sound the warning in the hearing of the people (Gowthorpe and Blake, 1998). Most importantly, the agents and advisers are easily accessible to the businesses and individuals that want to settle their tax issues. They give tax advice and provide the following tax resources (forms, manuals and tax resources): (1) PAYE forms for employers; (2) Self Assessment Vat form; (3) Corporation Tax form; (4) Tax Credits Manuals; (5) Capital Gains tax form; (6) Tax and Trusts forms etc (HMRC, 2010). Question 3: There are various ways in which the Chancellor can regulate the spending power of individuals in his annual budget. Explain these measures and evaluate the impact on the net income after tax, of an individual aged under 65 with total income comprising earned income of  £ 40,000, by comparing 2008/9 tax rates and allowances with those of 2009/10. (a) Reducing Taxes: when taxes (income, corporation, property etc) are reduced, this will encourage people to spend more. This entails that the tax rates are made lower comparable to that of the preceding or succeeding fiscal year (Weir & Beetham, 1999). (b) Increase Taxes: On the other hand, the

Scope And Limitation Of The Study Environmental Sciences Essay

Scope And Limitation Of The Study Environmental Sciences Essay For a country facing recurrent drought, with severe consequences for development, the need for irrigated agriculture cannot be overlooked. But the countrys capacity to support agriculture through development of irrigation has been weak (Mengistu, 2000). Ethiopia cannot hope to meet its large food deficit through rain-fed agricultural production; the country could still face millions of tons of cereal deficit for decades to come (Desta, 2004). The Government of the Republic of Ethiopia in the Ethiopian Water Resources Management Policy (1999) states that Ethiopia endowed with relatively higher amounts of rainfall in the region and has a surface runoff of about 122 billion m3 of water and 28,000 Mm ³ ground water. A number of studies made in the field confirm that if the countrys water resources are developed to cater for irrigation, it would be possible to attain agricultural surplus enough both for domestic consumption as well as for external markets. The abundant water resources have earned Ethiopia the name the water tower of East Africa (United Nations Development Programme 2006). However, even had this estimated water potential, the country cannot meet its food security. Although, water resource potential is said to be abundant in Ethiopia, it is clear that even by the low standard of African countries, Ethiopias use of its water resources is limited. Cognizant to this fact, the government has taken initiatives towards developing irrigation schemes of various scales (Desta, 2004).The government of Ethiopia as stated in its Poverty Reduction Strategy Paper (PRSP), has recognized the importance of water and increased its focus on water resource development and utilization to achieve food security (FDRE, 2000). Irrigation is one means by which agricultural production can be increased to meet the growing food demands in Ethiopia. Irrigation can also stabilize agricultural production. Ethiopia indeed has significant irrigation potential. Realizing the potential irrigation development can contribute towards food security and improved welfare, the Government has embarked on wide range of water development efforts throughout the country. Since 1950s there are mixed experiences with promoting irrigation and other modern agricultural technologies in the effort of intensification. In the last decade, small-scale irrigation and rainwater harvesting are central to Ethiopias new policy and strategy on agricultural and rural development. In some parts of the regions, where there are scarce and erratic rainfall, there is evidence that irrigation has achieved positive impacts: better opportunity for production, better income, reduction of risks, and hence generated benefits for poor rural communities. The importance of intervening irrigated agriculture in the economy of developing countries results from the fact that rain fed agricultural system is not capable of supplying the desired amount of production to feed the increasing population. Irrigation is not needed for any inadequacy in the total supply of water by rainfall only, but because of the inadequacy of this supply at certain times of the year. This inadequacy of moisture will surely lead to the reduction of plant growth (Briggs and Courtney 1989 as cited by Mintesinot, et.al, 2004). Therefore, Irrigation is used in order to combat periods of moisture stress so as to fulfill the crop moisture requirement and increase the production. Irrigation practice is an expensive one in case of if we construct huge dames or high river diversions, and in many cases can only be applied with profit to high value crops. But it can be cheap for areas having high ground water potential and the water is easily accessible through hand dug wel ls. The country has highly-diversified agro-ecological conditions which are suitable for the production of various types of crops. The crops are produced under rain fed and irrigated condition. Cereals dominate Ethiopian agriculture, accounting for about 70 per cent of agricultural GDP (Ethiopias Agricultural sector policy and investment framework, 2010-2020). Over the past decade, cereal production has more than doubled to nearly 15 million tons, as a result of horizontal expansion and increased yields (Ethiopias Agricultural sector policy and investment framework, 2010-2020). Nevertheless, food security remains a critical issue for many households, and for the country as a whole. Moreover, expansion of the cropped area to more marginal lands has led to severe land degradation in some areas (Ethiopias Agricultural sector policy and investment framework, 2010-2020). To alleviate the challenges of food insecurity in the country promotion of irrigated agriculture was given priority (Mekuri a, 2003). Thus, hand dug well construction has become one of the activities both by the individuals as well as the government. Agriculture and rural development has been the central pillar of successive national development and poverty reduction plans and remains so under the new five year growth and transformation plan (FYGTP) announced in August 2010. There is a need, however, to increase development efforts and resources targeting high-potential rain fed areas and irrigation development, in order to accelerate productivity growth, agricultural led industrialization and long-term food security. Thus groundwater has become an important source for irrigation and it has become an integral part of the irrigation strategy to overcome food scarcity in many developing countries including in Ethiopia. Such efforts have helped to expand irrigation with time particularly from 1950s the expansion has been rapidly increasing (Rosegrant et al., 1999). Most agricultural production is used to meet household consumption needs and, for a very large number of households, there is a prolonged hunger season during the pre-har vest period. In all increasing productivity in smallholder agriculture is Governments top priority, recognizing the importance of the smallholder sub-sector, the high prevalence of rural poverty and the large productivity gap. Productivity enhancement however, must be complemented by efforts by introducing effective practices towards the farmer to help farmers from purely subsistence farming to semi-subsistence/ semi-commercial status practicing farming as a business and to adopt more sustainable natural resource management practices in order to arrest and reverse environmental degradation. But this may not achieved only by using rain fed agriculture, rather by conjunction use of surface water and ground water without affecting the environment. Therefore In order to achieve these far-reaching and ambitious objectives, Irrigation development perceived as one of the strategies with the potential for solving this problem and to be food self-sufficient. The government of Ethiopia has an irrigation development strategy, which aims to develop over 470,000 ha of irrigation by 2016 as promulgated in the Water Sector Strategy of 2001. Of this development, 52% will be large and medium scale schemes while the remaining 48% will be small-scale schemes (Government of the Republic of Ethiopia 2001). Because of the ambitious government plans to expand small scale irrigation in Ethiopia, and in view of increasing demand of water for various purposes like agricultural, domestic, and industries, a greater emphasis is being laid for a planned and optimal utilization of water resources. Even if Ethiopia has high surface water potential, due to uneven distribution of rainfall in both time and space, the surface water resources are unevenly distributed coupled with increasing water user sectors, may lead to conflict among water users, especially agricultural sector. To narrow this gap and increase productivity per drop of water, surface water alone is not the best solution. Considering this issue; giving emphasis on development of ground water resources for those areas having high ground water potential is crucial. Problem Statement Water for agriculture is increasingly recognized as a major constraint to improving the lives of the rural poor and is an important component of rural livelihood programs that need to be yet strongly established in Ethiopia. Irrigation has contributed significantly to poverty reduction, food security, and improving the quality of life for rural populations. The majority of existing traditional and modern irrigation schemes are micro level in size. Many of these schemes are based on stream and river diversions but some may be dependent on small dams and perennial springs which show ground water potential for irrigation did not get emphasis. Fogera is one of Blue Nile basin area in Ethiopia and known by flooded plain. The woreda has high ground water potential. Now a day there is irrigation practice in the area for production of vegetables, horticulture (onion, tomato and purple) and in some extent maize. Even if there is such practice in the area, beside high ground water potential al most all farmers are used two perennial rivers called Rib and Gumara as a water source for their irrigation crop production using motorized pump. But the beneficiary farmers are those having farm land near or around streams, while those farmers bounded with these rivers and have not farm land around the stream waiting until the rainy season to cultivate crops. Recently increasing in number of water users for crop production and other uses; the stream flow become drying the downstream especially starting from February to April. This leads to crop failure and reduction in production plus conflict among the up- stream and downstream water users. To solve this problem and participate in irrigation those farmers have not farm land around the streams and bounded by two streams, conjunction use of ground water and surface water for irrigation crop production is important. However, to assure these identifying opportunities and major constraints of the community that makes passive on ground water uses for irrigation crop production is primary task to the area having high ground water potential. Researchable Questions For a specific study of ground water constraints linking with issues of the use for irrigation crop production, a number of questions can be raised. The study tries to address the following major research questions: What are major constraints of the community to use ground water for irrigation crop production? Are the communities aware about their ground water potential for crop production? What types of practices were implemented in the area to promote ground water uses for irrigation crop production by different Governmental and Non-Governmental Organizations? General and Specific Objectives In the Fogera plain groundwater is important source that can be used for irrigation crops year around. Reducing dependency on rainfall and stream water for crop production little has known about the potential use of ground water in the area. Rain fed agriculture alone cannot be insuring food self-sufficiency for the country having uneven distribution and erratic rainfall. Rather in addition to rain fed, implementing irrigation schemes according to water source potential weather surface or ground water is important. For those areas having high ground water potential, ground water may serve as a water source for irrigation crop production and increase income. But to use this precious natural resource actively and efficiently tackling obstacles related to ground water use for irrigation crop production is the primary task. This paper will investigate constraints in the Fogera Woreda on ground water uses for irrigation crop production. In particular it will:- Identify major constraints why farmers are not used ground water for irrigation crop production. identifying major constraints of the community on ground water use for irrigation crop production, makes easy to decision makers to solve communities problem on ground water irrigation using different approach and makes the community fear to use ground water for irrigation. Evaluate communities awareness about the area ground water potential uses for irrigation crop production. It is important to community to make them self-confident about their natural resource. If they are sure about their resource, they will remove their doubt and cultivate any perennial (chat) or seasonal crop which makes them profitable. Assessing best practice if there is, to promote ground water use for irrigation crop production in the area by different Governmental and Non-Governmental Organizations. Assessing best practice done in the area on ground water use for irrigation is important for the community to scale up from one kebele to another. Significance of the Study Ethiopia has developed a 15-year water development project for the period 2002-2016 in order to enhance the appropriate and comprehensive water use policies. It ensures multiple uses of this vital resource among various users. Among the water sectors agricultural water use has got the most attention through the strategy called Agricultural Development Led Industrialization (ADLI). The intervention of the plan is to address most of the supply-demand gap within 15 years time through increasing the number of large, medium and small-scale irrigation schemes. In addition, the Government of Ethiopia (GoE) recognizes, community managed small-scale irrigation water schemes as viable alternative to privatization and state ownership of the resource. To see this intervention on stand and to use available water sources; identifying major opportunities and constraints of irrigation water sources is milestone for beneficiaries, thus contributing to increased productivity. Water management policies are also important to avoid and manage conflicts and ensure the participation of low level communities. In this regard, the findings of this study will contribute to narrowing the information gaps regarding the organizational and institutional context, management practices and collective action regarding ground water use for irrigation, and the major problems of ground water irrigation development at the grass-root level. Therefore, the outcome of this study may serve as a source of additional information for policy makers and planners during the design and implementation of irrigation development programs and prospects. Scope and Limitation of the Study This study is based on a cross-sectional data for the time period of 2010/2011 aimed at assessing major constraints of ground water use for irrigation crop production in six kebeles of Fogera Woreda, i.e. Nabega, Kideste Hana, Wagetera, Shena, Shaga and Kokit. The major limitations of the study relates to the unavailability of secondary data needed to supplement the primary data. Secondary data on detailed soil type for each kebele, specific type of training they took on irrigation, yield of previous production seasons, soil type of the area, amount of water they apply to the crop and others were needed. In response to this limitation, we used triangulation data collection method, while we were collecting the data. Due to resource and time limitations, the study had to focus on only a few most important questions.