On the acid Ultisols, where Leucaena has not grown well, other tree fallow species are being tested for inclusion in the alley-cropping system. Though alley cropping appears feasible, there are fears that farmers accustomed to cleared land may not accept trees in their fields. In addition it may be some time before equipment is developed for the mechanization of the operations associated with alley cropping. To overcome these problems, IITA is looking into the development of a cut-and-carry form of fallow management.
In this system the fallow species would be grown on land unsuitable for arable cropping. The leaves and other prunings would be harvested regularly and transported to arable lands where they would be used as mulch and nutrient sources. The alternative concept of establishing forest trees among food crops and continuing to crop the interrow spaces between the trees until the tree canopy closes could be regarded as a form of alley cropping in which suppression of the tree species occurs only after certain periods, say five to ten years, and regular pruning is not done during cropping.
With the shear-blade method of clearing land under tree fallow and with minimum tillage planting techniques, it is now possible to recover land from tree fallow and to establish certain crops without disturbing the soil. With these innovations, trees in the rotation may no longer be regarded as serious limitations to mechanization and largescale crop production in the humid tropics.
Forest conservation strategies for tropical Africa. Recent interest in agro-forestry practices has been generated against a background of rapidly deteriorating problems of forest exploitation and conservation in all forest ecosystems in Africa The continent is faced with the possibility of timber and fuelwood scarcity towards the end of the century.
Conventional methods of forest regeneration, such as improved natural regeneration, associated with less wasteful logging techniques, accelerated industrial plantation programmes under public and private ownership, and fuel plantations sited near urban centres, are ways of combating the problem of fuelwood and timber shortage. The best approach is through universal application of the agro-forestry system so that forest destruction is arrested at the source.
Intensified agro-forestry research is required to anticipate the difficulties arising from the radical changes that the adoption of agro-forestry will induce in the life-styles of rural communities. The s may witness widespread disasters arising from the misuse and over-exploitation of forest resources in the African region.
Yet, for thousands of years and until the middle of the nineteenth century, human beings had little or no impact on the environment. A rich and varied vegetation, dominated by trees and an equally heterogeneous fauna, developed and maintained itself within a complex ecosystem-a balance between plants, animals, and the physical environment. In particular, the diversity of the African tropical rainforests and the rich genetic pool they contained provided a resource of vast potential that the metropolitan powers were later to recognize and exploit with little or no regard for their conservation.
Currently, the timber-rich zones of West and Central Africa contrast sharply in utilization and conservation patterns with those of the wildlife-rich zone of East Africa. In North Africa, desert and sub-desert conditions predominate north and south of the Tropic of Cancer. All the regions are faced with diminishing resources because of forest degradation, human and animal population pressures, mismanagement, and other forms of exploitation.
It has been predicted that within the next 30 years, unless adequate measures are taken, most of the humid tropical forests will be transformed into unproductive land, and the deterioration of the savanna into desert will be accelerated. Traditional agriculture in most parts of Africa has been shifting cultivation. This involves clearing a small piece of land by felling and burning most of the vegetation in the natural forest, secondary forest, or savanna woodlands.
The area cleared is farmed for a few years two to four, depening on the soil and climate and is then abandoned to bush fallow. The disused farm land is gradually invaded by trees -at first by short-lived pioneer species, springing up amidst a tangle of creepers and shrubs, and eventually by true forest trees. Many years later the same, or another, farmer clears the area of secondary forest and harvests good crops for a few years before moving to another piece of mature or secondary forest.
Many agronomists and soil scientists claim that this farming system has proved well adapted to the environmental conditions of most of tropical Africa Nye and Greenland However, once population density reaches and exceeds certain critical limits, the fallow periods diminish and the soil-microfaunawildlifevegetation matrix that protects sensitive ecosystems suffers, perhaps irreversibly.
Obviously, in the process of eking out a meagre subsistence, shifting cultivators lay waste vast natural resources. Valuable timber trees are cut without being properly utilized. Foresters have long argued that shifting cultivation ought to be replaced by a more sedentary system. Forest degradation is sometimes the least of the consequences arising from shifting cultivation. On sensitive sites, over-intensive utilization can damage the soil for long times, as visitors to the Agulu gullies in Awka Division of Anambra State in Nigeria can readily verify.
Effects are especially pronounced in dry environments where the vegetation tends to recover more slowly than in moist environments. Protracted cultivation keeps the ground bare and vulnerable to wind and water erosion. Fire is an important element in the conversion of the natural forests into simpler ecosystems. It is used in the first instance as a means of releasing some of the nutrients locked up in the biomass, and for creating a clean environment for the agricultural crops.
In a dry climate, frequent use of fire kills fire-sensitive species of trees and shrubs and creates favourable conditions for the invasion of grass species, particularly Imperata cylindrica. Dry savannas provide very important pastures, but over-grazing threatens the natural pastures in Africa and, indeed, in the entire tropical world Persson Fuelwood and charcoal account for more than 90 per cent of wood consumption in Africa.
The cutting of trees for fuelwood occurs in all ecological zones and does not adversely effect the environment as long as natural regeneration is possible and the population density is low. In many areas, the present population is so large that the existing wood resources are over-exploited. In many parts of Africa misuse of the bush and over-exploitation have led to complete disappearance of the wooded vegetation.
In and around urban centres, shortages of fuelwood occur even in humid zones. The level of nutrition of a community is sometimes linked to fuelwood availability and costs. It is claimed that there are now places in the Sahel where fuel petroleum products, firewood, and charcoal has become so expensive that it absorbs about half the budget of some of the poorer families Poulsen With extensive deforestation, villagers are forced to walk long distances to collect firewood and eventually are tempted to substitute dried cow dung and crop residues for firewood, with serious consequences for local agriculture.
Even in oil-rich countries, such as Nigeria, rural households that have not invested in modern oil- or gas-burning stoves purchase firewood in preference to kerosene, which in some parts of the country is half the price. Apart from the deterioration in the quality of life associated with forest degradation, there are other more insidious effects that endanger the future of human beings on this planet. For instance, climate is determined by physical factors near the earth's surface, set in motion by the sun's energy.
Vegetation influences the earth's surface in two ways: by reducing wind velocity and by intercepting the sun's radiation albedo. But climate is one of the main vegetation-forming factors, causing differences in the vegetation cover of the earth. This relationship suggests that a feedback mechanism exists and that changes in vegetation, including those induced by humans, may result in irreversible changes in climate.
Vegetation type is mainly determined by climate, soil, and anthropogenic factors. In Africa the moist forest at low and medium altitudes is concentrated in Central Africa. It extends from the Congo Basin to southern Nigeria. A gap occurs in Togo, Benin, and south-eastern Ghana, and it then continues westward to Sierra Leone.
The extent of the moist forest is about million ha, of which 76 per cent million ha is found in Central Africa Persson and 19 per cent 48 million ha in West Africa. This forest type occurs where the monthly mean temperatures rarely fall below 25 C, the mean annual rainfall is always in excess of 1, mm, and there is at most a short dry season. The forest-savanna mosaic forms a belt around the moist forest.
The drier part of the moist forest is described as semideciduous, and, in West Africa, it tends to be richer in desirable timber species than the true moist or rain forest. Shifting cultivation has destroyed the major part of the dry forest. The intermediate stage in the final degradation of the original continuous belt of semi-deciduous forest is the formation of a patchwork of high forests and savanna woodlands. The savannas, both moist and dry, cover a total of million ha, or 42 percent of the land area in Africa.
Many ecologists believe that the areas now occupied by moist savanna were once covered by semi-deciduous forests that have been transformed artificially into savanna by centuries of shifting cultivation and annual fires. The limit for fire-induced savanna is believed to coincide with those areas enjoying three dry months or, alternatively, with those areas receiving an annual rainfall of 1,, mm.
Some remnants of the original forest remain, for example, in the Casamance region in Senegal and the Mambilla Plateau in northern Nigeria. The moist savannas in West Africa are known as Guinea savanna, and the drier ones are designated Sudan savanna. Miombo woodland is found south of the equator, particularly in Tanzania, Zambia, and Zimbabwe. When protected from fire, the Miombo woodlands develop the characteristics of tropical high forests, particularly by the presence of climbers and dense herbaceous and shrub layers.
Kalahari woodland occurs as a broad belt in the western part of Zambia and continues into the kalahari sands of Angola. Mopane and Munga woodlands occur in the dry savanna south of the equator. Wooded steppe with abundant Acacia and Commiphora is found between the dry savanna and semi-desert.
It is characterized by the occurrence of widely scattered trees, and is typically known as Sahel vegetation in West Africa, where low thorny trees are the dominant woody plant. Unlike the savannas, over-grazing by animals is considered to be more a causal factor than is fire or shifting cultivation. Grasslands occur as patches amidst moist and dry savannas and are predominant in steppes. Extensive grasslands occupy the central part of Madagascar, western Zambia, and eastern Angola.
The Mediterranean region has hot dry summers and cyclonic winter rains. Most of the vegetation in the region has been degraded over millennia. After being burned and over-grazed, particularly by goats, the forests disappear completely. Maquis scrub occurs both in dry and moist areas, and this is normally regarded as a degraded form of denser associations. In terms of potential for forest management, only the moist forests, semi-deciduous forests, and the savannas are worthy of detailed consideration.
Apart from about 2 million ha of natural softwood forests that occur in East Africa mainly in the highlands of Kenya and Ethiopia , the natural forests of forestry importance can be grouped into closed hardwood and open hardwood table 1. Each group can be subdivided on the basis of whether or not it can be intensively managed, that is, whether or not it is immediately operable. Of the total productive forests of million ha, 57 per cent, or million ha, lie in Central Africa, whereas West Africa accounts for only 12 per cent 58 million ha If the productive closed hardwood forests alone are considered, million ha of a total million ha are found in Central Africa.
Central Africa, thus, has by far the most important forest resources in the continent, and West Africa now has relatively limited forest resources in relation to the present rate of exploitation. Field studies undertaken in June have shown that timber production will rely increasingly on the reserved forest estate Kio It is estimated that between and most of the timber outside the forest estate will have been extracted in Cameroon, Ghana, Kenya, and Nigeria.
The proportion of timber currently extracted from unreserved forest varies from less than 20 per cent in Nigeria to about 90 per cent in Cameroon. Of the six countries studied, only two Cameroon and Ghana exported more than half their total timber output. The others Kenya, Nigeria, Tanzania, and Zambia consumed virtually all their timber output internally. The continent is faced with the possibility of timber and fuelwood scarcity toward the end of the century.
What attempts are being made to alter the trends? By applying already available knowledge, by filling in crucial gaps in the understanding of the various ecosystems by well-directed research, and by recognizing the limitations imposed by the fragility of the African soils, this continent can arrest natural resource destruction and greatly increase production of natural raw materials.
Silvicultural treatment of the moist savannas of West Africa and Miombo woodland of East and Central Africa has consisted of protection from fire and thinning of mall-formed and over-mature trees. Harvesting is by clear-felling, and regeneration by coppice regrowth. This approach appears to be adequate, as the main products pit props, particularly in Zambia, poles, fuelwood, and, in rare cases, sawn timber can be more economically harvested through clear-cutting.
Complex natural ecosystems, such as the moist tropical forest, with their many species and rich interaction structure, are in general dynamically fragile. Phenological changes tend to be distinctive for each species and occur over a very short time. Silvicultural and management treatments of the closed forests seem to alter the direction of the natural succession attributable to non-human phenomena.
For these treatments to succeed, the largely unsolved problem of ensuring adequate regeneration following exploitation must be tackled. This requires detailed knowledge of flowering and fruiting sequences, of the processes and conditions of germination, establishment, and ensuing competition and growth of the desirable species.
The issue of natural regeneration of the moist closed forests is central to the problem of forest degradation and conservation in Africa. All silvicultural systems applied to tropical moist forests attempt to simplify the composition of the forest so that the stands are considerably richer in economic species after exploitation and treatment than before such operations.
The methods include those of improving Aucoumea klaineana, Terminalia superba, Triplochiton scleroxylon, and similar forest stands in the Ivory Coast, the shelterwood system of Nigeria, and the selection system in Ghana. These techniques differ in their exploitation regimes. The Nigerian shelterwood system theoretically involves clearfelling with shelterwood regeneration to create a more or less uniform forest by a combination of intensive exploitation and clearance poisoning of shade-casting uneconomic trees in the middle and lower storeys.
In reality, clear-felling as such has never taken place due to a highly restricted list of desirable species. Residual stands were so heavily wooded that higher volumes have been known to be removed in subsequent intensive exploitation than under the first exploitation.
As a result of the limited success and difficulties experienced with natural regeneration and the spectacular achievements of certain plantations such as Eucalyptus spp. This proposal gathered momentum after the World Forestry Congress at Buenos Aires in and is sustained by the readiness of international financial institutions to provide huge loans for plantation projects and their reluctance to finance natural regeneration programmes.
The consequences of the removal, modification, or transformation of substantial areas of moist forests in Africa are being publicized in national and international forestry conferences. An extensive bibliography is building up on the need to exercise caution and restraint in the exploitation and treatment of the tropical forests. It remains to be seen whether the traditional despoilers of the continent's natural resources will heed these warnings.
Various studies have shown that, with the possible exception of Zaire, Cameroon, and Congo, the natural forests of most countries in Africa will be unable to meet the domestic demand for wood-based products by the beginning of the 21st century. The establishment of plantations in all suitable vegetation types not necessarily only moist closed forest is one way of meeting this huge demand.
The species chosen should be fast-growing and high-yielding, and the wood product should be homogeneous in both size and quality in order to meet the specifications of particular industries. However, the main disadvantages are the dangers of monoculture and the loss of rich natural forests if the plantations are not carefully sited. Every large-scale plantation project that neglects the need to diversify species and to conserve some natural forests, both in the untouched state and under intensive management, may in the long run prove disastrous.
It is often argued that the growth of world population, including that in Africa, is leading to a demand for food, space, and raw materials so great that it can only be met by exploiting the area now covered by forest for living space for people, for growing food and raw materials, and also for industry Poore Uncritical acceptance of this view implies that the disappearance of most of the closed moist forests is inevitable. However, a careful evaluation of the circumstances of natural-resource utilization shows that the disappearance of natural forests is only unavoidable if no effort is made to change the factors and policies that have in the past led to the abuse of these resources.
Problems associated with forest degradation cut across national boundaries, and only internationally co-ordinated programmes of control and amelioration can stand a chance of some measure of success. First, forest policies that emphasize rational utilization of resources should be harmonized throughout the continent. Second, every country should improve the management of the forest estate, including legal protection of reserves against encroachment, make an inventory of all the forest resources, improve the training of personnel, and establish an effective administration supported by adequate and timely financial allocations to forest services.
Third, the strategy for development of tropical forests should be based on a careful balancing of ecological and economic considerations. The major obstacles to good forest management are the lack of national and local institutions able to design and enforce proper strategies, and the disregard for the role of forestry in development.
Fourth, in spite of recent happenings in Chad, Niger, Senegal, and Gambia and in spite of the involvement of foreign elements in the recent Kano riots, regional economic groupings must be fostered for both economic and political reasons. Integration may become an important instrument for economic growth of subregions or the African continent as a whole.
Removing barriers to the free movement of goods, labour, and capital within a region almost inevitably leads to the expansion of trade and, consequently, of incomes and employment. Larger economic units, with their larger markets, permit economies of scale in production and justify the establishment of forest enterprises previously considered too costly. Resources and capital tend to move freely to the most productive areas with their larger markets and thereby stimulate further gains in production.
Similarly, cheaper and more efficient transportation systems may result. The larger markets emanating from integration should attract more substantial foreign investment Eken Especially in Africa, where forest resource endowments vary greatly from one country to another, the establishment of subregional economic groupings is the only way to strengthen collective self-reliance as an insurance against political subservience to metropolitan powers and against external subversion.
Finally, the practice of agro-forestry holds the key to the containment of shifting cultivation by replacing its destructive features with a system of land rotation that combines the simultaneous production of agricultural and tree crops. Much research into the various aspects of agro-forestry is in progress but is, at present, unfocused, and the role of the uneducated peasant farmer with little access to modern agricultural and forestry inputs is hardly defined in the schemes being suggested.
If socio-economic research is combined with the research strategy suggested by Lundgren , greater progress is likely to be achieved: The suggested agro-forestry research strategy is:. For greater effectiveness these research programmes have to be co-ordinated at subregional and regional levels by the establishment of appropriate machineries for consultation, collaboration, and dissemination of research information.
Coordinated research throughout the African region, at least in so far as research into conservation and agro-forestry problems is concerned, will minimize wasteful duplications and produce results that truly reflect conditions in the ecosystems studied.
Impact of agricultural systems and rural development on Nigerian forests. Agriculture is still the dominant means of livelihood in Nigeria, even though urban areas are growing rapidly in size and the rural-urban income and services gap is widening. The different types of traditional farms are discussed, with special emphasis on forest-farm interactions The sequence of agricultural intensification from shifting cultivation to sedentary agriculture in south-western Nigeria is defined, with special reference to the woody and perennial species of compound farms Possible alternatives, such as specialized horticulture and animal husbandry, are briefly reviewed with regard to their impact on the tropical rainforest Recommendations are then made regarding the future course of agricultural development.
As three-dimensional units of the biosphere, forests constitute biomass in which the climax vegetation is dominated by trees. The tropical rainforest is the climax vegetation in areas of constantly high temperatures, humidity, and rainfall, precipitation usually exceeding evapotranspiration for more than half the Year Bene et al.
About 27 per cent of the world's tropical rainforest is located in Africa Bene et al. It usually consists of a plant formation of marked diversity of species-most of which are trees in association with shrubs and herbs- arranged in a number of strata within which there are mechanically dependent climbers, stranglers, and epiphytes in addition to heterotrophs saprophytes and parasites], all of which under normal circumstances are in equilibrium with their environment through competition, interdependence, end complementarily Richards ;Walter As a unit of vegetation, the zonal tropical rainforest, although closely related to the climate, soil, and rainfall of the region, may vary in species composition, extent of development, and physiographic features as a result of edaphic factors.
An agricultural farm or farming system consists of an enterprise or business in which sets of inputs and resources are uniquely orchestrated by the farmers in such a way as to achieve one or more desired objectives in a given environmental setting Okigbo In the Nigerian context, the farm may be an enterprise or activity of one or more individuals-usually a family unit-with all or only some members participating for part or most of the time in farm work.
In the complex traditional farming systems of tropical Africa, a specific farm system consists of one or more subsystems, each of which is differentiated from others in terms of the physiochemical soils, water, climate, nutrients , biological crops, plants, animals, pests , socioeconomic labour, markets, preferences, religion , technological tools, machines, practices and managerial knowledge, decisionmaking elements involved.
Consequently, a given agricultural system or subsystem is location specific in terms of sets of the elements that are involved in relation to the objectives to be satisfied. Although the annual rate of urban population growth in West Africa is more than 5 per cent, the Nigerian population remains essentially rural, with only 12 per cent of the population estimated to be in towns of more than 20, Unesco During the colonial era and, especially, since independence, pressures of modernization have resulted in high priority being given to industrialization and development of the non-agricultural sector of the economy.
Agriculture, which is the dominant occupation and way of life of more than 80 per cent of Nigeria's population, has also undergone significant changes and development resulting from colonization, population pressure, introduction of new crops and techniques, and increasing commercialization.
Changes in non-agricultural and agricultural activities involve interaction of environment, economy, and society that give rise to resource and environment issues Knight and Newman ; Knight As a result of higher priorities being given to the industrial and non-agricultural sectors, higher incomes resulting therefrom, and problable greater complexity of the biological processes involved in agricultural production, much less progress has been made in agriculture.
Consequently, the gap between rich and poor, and between rural and urban centres, is growing. Rural development is the process of redressing this imbalance by improving the quality of life and the rural environment through increased efficiency in management and utilization of resources.
Development and modernization activities in agriculture and rural development vis-a-vis those in industrial and non-agricultural sectors may be competitive, complementary, or both. All the activities involved may have adverse effects on the forest ecosystem. According to Okigbo and Greenland , a simplistic model of traditional farming in the rainforest areas of Nigeria would regard each family farm as consisting of a more or less concentric pattern of fields on which are practiced various methods of fertility maintenance or fallows, clearance systems, production of various species of crops, and cropping patterns and sequences fig.
Each field differs in the length of fallow, number of arable crop species grown, and distance from the compound farm. The farther the field from the compound farm the longer the period of fallow, the fewer the arable and other crops cultivated, and the more protected or useful wild plants are selectively left dotted about the field during clearing.
Unlike farms of developed temperate countries, farms of the humid tropics of West Africa are extremely complex. A typical farm family may operate a compound farm, several field systems of arable food or export crops, patches of tree crops and vegetable crops under peculiar topographic situations, and non-food crops intercropped with the food crops.
The same farm family may carry out floodland agriculture close to a river or stream in addition to always having animal production in the compound farm and adjacent areas in association with crop production. Hunting and gathering continue to be associated with agricultural production in present-day Nigeria. However, the extent of dependence on hunting, fishing, and the gathering of wild plant products varies considerably from one location to another in relation to population pressure and resultant adverse effects on forests and wildlife.
Richards , Adejuwon , and Whyte have observed that initial degradation and disruption of forest ecosystems result from clearing and cultivation, but usually the forest vegetation regenerates itself during a prolonged period of fallow. This, according to Nye and Greenland , may take more than five years. The extent to which the cleared forest develops into a savanna woodland with a high proportion of graminaceous species depends on how frequently fires are applied to the vegetation.
Sometimes mining activities or sheet erosion may also produce similar effects to frequent fires. Okigbo listed bush clearing, burning of vegetation, fallowing, preplanting cultivation, manuring and fertilization, weeding, cropping patterns, grazing, restriction of livestock, and harvesting practices as the human activities that are associated with different farming systems. These practices determine the extent of erosion hazard associated with the farming systems, nature and magnitude of modification of vegetation cover, land use and eventual cultural landscape of a region.
In general, regular cultivation of arable crops is detrimental to forest regrowth unless long periods of fallow are involved in the land-use cycle. The different practices associated with different farming systems determine the magnitude and type of erosion that will occur and the adverse effects of soil - plant - water relations that may result in soil degradation.
The effects may not be limited to the farmland where the practices are used but may extend to adjacent non-farmlands. In the humid tropics, where population density is low, long periods of fallow result in secondary forest vegetation that usually never matures due to continuous sequences of clearing and cultivation.
Classical shifting cultivation in which homesteads periodically move with the fields and forests become easily re-established after each cropping phase is no longer found in the rainforest region of Nigeria because of prevailing relatively high population densities. Even when fallows are long, the introduction of mechanical clearing results in poor forest fallow establishment.
The bush-fallow system is a modern version of shifting cultivation; it results in isolated patches of secondary bush at various stages of regeneration. The climax vegetation attained never reaches the same level of maturity as in the earlier version in which fallows are longer. However, since this is associated with sedentary culture, compound farms become more developed and approximate secondary bush conditions.
Usually selected numbers and species of trees grow on both compounds and outlying fields, but the proportion of trees may be much less than 50 per cent of the plant species growing per unit area. This farming system results in gradual replacement of forest ecosystems with compound farms and more open fields at various stages of secondary bush regrowth. In rudimentary sedentary cultures compound farms are usually well-developed, and, although the compound farm has a much lower diversity index, it approximates rainforest ecosystem conditions where rainfall, soil conditions, and farm practices permit.
Crop production on field systems associated with the compound farm is usually more intense than in shifting cultivation and bush fallow, and protected trees and shrubs on outlying fields may be less in number per unit area. This also results in isolated compound farms with a mosaic of selected tree crops and arable crops inter-spersed with more open fields of arable crops, with the fields becoming completely devoid of trees and shrubs where more modern farming techiques and machinery are used.
In intensive sedentary agriculture or compound farming, the compound farm system is most highly developed, and fertility is maintained by the use of household and compound refuse and concentration of plant residues from surrounding farm and fallow land. In south-eastern Nigeria, the animal population increases with population density, with the animals also involved in nutrient recycling. Several compound farms and adjacent fields may coalesce to form oil palm or secondary bush ecosystems that cover large areas of land.
This accounts for much of the oil palm bush in south-eastern Nigeria. Tree crops are abundant in the valleys, on some steep uncultivated slopes, and in compound gardens. The terraces are usually used for growing arable crops, high-value vegetable crops, and minimal tree crops.
Usually, population density is very high and not much fallowing of more than two years is practiced. Flood plain agriculture depends on alluvial deposits to maintain soil fertility. Farmers on banks of major rivers race against floods in harvesting their crops. Usually forests are unable to develop on the flood plains because of the periodic inundation. Mixed farming involves the keeping of livestock in association with crop production.
Classical mixed farms with large animals used for work and transportation are limited to the savanna. Most traditional farming systems are mixed farms involving various numbers of small animals. There is always danger of over-grazing, forest clearing, and fires, since no efficient system of growing browse trees and shrubs for regular and intense small livestock production has been developed. Some of the most eroded and gullied areas of Anambra State are areas where both dwarf cattle and small animals are kept on land with physiographic features favourable for serious erosion when there is inadequate vegetation cover.
Intensive keeping of poultry, pigs, and dairy cattle is also practiced. Poultry do not pose a serious hazard to vegetation cover except insofar as forests may be cleared for arable crops, such as maize, for poultry feed. Intensive production systems for pigs and cattle involve the growing of arable crops for feed and maintenance of pastures. Since these crops are generally under continuous cultivation, forest cover is usually totally removed.
However, efficient pasture and crop management is necessary to maintain high levels of productivity without continuous clearing of more forest land. Large-scale plantations and tree crops result in the replacement of the high species diversity of the tropical rainforest with monocultures of tree crops or mixtures of two or more tree crops, such as in the growing of coffee or cocoa with shade trees.
Unless soil fertility is low and fertilization is not practiced, vegetation approximating forest formations usually develops. Poor mechanical forest clearing prior to plantation establishment may result in irreversible degradation of soil, failure of the plantation, and take-over of sites by weeds such as Eupatorium odoratum.
Specialized horticulture may involve production of tree crops or ornamentals that may be trees or shrubs and are similar in physiognomy to plantations. Intensive vegetable production usually involves permanent cultivation and' initial removal of forest cover. Manuring and fertilization are usually practiced, but where adequate soil conservation measures are not taken, deterioration of farmland under permanent cultivation may threaten forests on land adjacent to the vegetable or ornamental plant gardens.
The impact of human activities on vegetation, of which the tropical rainforest is but a part, is dependent on the extent of intensification of agricultural production and economic activities including clearing, grazing, burning, forest exploitation, hunting, gathering, mining, etc. In the humid tropics, agricultural systems, as they become intensified and commercialized, involve permanent cultivation and continuing extension of areas under cultivation except to the extent that tree crops are grown in plantations and compound farms.
With the exception of savanna-like woodlands and grasslands that are found within the climatic climax areas of the tropical rainforest as a result of certain physiographic and other factors Adejuwon , only isolated forest reserves amounting to about 2 per cent of the land area of Nigeria approach the primary undisturbed forest ecosystem. Even these remnants are threatened by rapid exploitation without an assurance of effective reforestation. Consequently, along latitudes 6 - 7.
In most of southeastern Nigeria this consists of oil palm bush and natural or planted bush fallows at different stages of regeneration, depending on the number of years after the last cultivation phase. Fully developed bush fallows, five to ten years old, in southeastern Nigeria consist of shrubs, young trees, some grasses, and herbs. The canopy height ranges from 2. Occasionally fast-growing emergents and indicators of secondary forest regrowth such as Musanga cecroploides and Anthocleista spp.
Where over-cultivation and loss of soil fertility have occurred, a mixed grass and herbaceous dicot flora develop in which the dominant species may be Eupatorium odoratum, Panicum maximum, Andropogon tectorum, Mikanio cordata, legumes such as Centrosema and Pueraria, Imperata cylindrica; and successions involving Melinis minutiflora, Pennisetum pedicellatum, Axonopus compressus, Schizachyrium brevifolium, and Brachiaria spp.
Bush fallows are most highly developed outside the compound farms with an agro-ecosystem consisting of useful trees such as the oil palm, coconut, Cola spp. Usually the compound farm contains plants that, under natural circumstances, do not occur together-such as Pandanus candelabrum and Raphia spp. Some of the trees on compound farms provide support for useful woody climbers such as Landolphia owariensis, Tetracarpidium conophorum, and even Strophanthus spp.
The compound farm system in Bendel State resembles those of south-eastern Nigeria, but generally the oil palm and planted or bush fallows are replaced by thicker forest or secondary forest fallows. There are still large areas of secondary bush with trees of over 20 - 30 m. In Bendel State there are tree crop plantations of oil palms, rubber, and, to some extent, cocoa.
In Ondo, Ogun, and Oyo states there are cocoa and cola nut plantations but urbanization is more pronounced and complex compound farm systems are not as elaborate as in south-eastern Nigeria. Some of the cocoa plantations carry shade trees such as Albizia spp. In the outskirts of urban centres and in rural areas, the compound farms involve complex tree crop intercropping systems in which cocoa, citrus fruits, coffee, cola, mangoes, and bananas are grown.
Thus, traditional production systems are being replaced by rotational bush fallows and semi-permanent and permanent cultivation systems. Therefore, the cultural landscape in most of the tropical rainforest area of Nigeria is one in which the zonal vegetation of evergreen and deciduous forest is fast disappearing as increased agricultural production is attained by increasing land area under cultivation at the expense of the forest ecosystem.
In addition, the management of forests in Nigeria and their exploitation leave much to be desired. Increased food production is vital to Nigeria's economic progress and the feeding of its rapidly increasing population cannot be effectively achieved and sustained on the basis of technology that is limited to increasing land area under cultivation. A suitable strategy should involve packages of improved agricultural production technology that increase productivity per unit area on small farms and enhance multiple land use.
There is need also to develop permanent food production systems that effectively reduce the periods of fallow, thus releasing more land for agricultural production and other uses, including forest plantations. Moreover, agricultural development, industrialization, and rural development should, as a matter of policy, be planned and executed as an integrated whole with the objective of achieving efficient resource management and utilization with minimum adverse effects on the environment.
One way of achieving this desired goal is through integrated land development, whereby watersheds are used as units in agricultural development in such a way that various crops, including tree crops, are grown in the different toposequences to which they are best adapted. All the above would require that in education, training, and research, efforts are made to ensure that cultural practices which have adverse effects on the environment, such as the scraping away of vegetation from compounds, markets, and army camps, are eliminated, while ecologically sound traditional practices, such as certain aspects of intercropping on small farms, are retained and scientifically improved.
The present cultural landscapes in many parts of Nigeria are culminations of interactions between humans and environment. Continuous monitoring and evaluation of effects of human activities on the forest ecosystem are necessary if timely and effective interventions are to be undertaken for maintaining favourable environmental quality while achieving rapid general economic and rural development.
Crop mixtures in traditional systems. Akinola A. The traditional cropping system is stable because it is adapted to the farmers' level of technology and the soils' capability. It incorporates mixed cropping and bush fallow, and it gives a high total return per unit area of land. Furthermore, growing crops in mixtures is consistent with the farmers' goal of security. Their present systems have evolved naturally as an answer to the challenging environment in which they live.
Researchers have been hesitant to tackle multiple cropping experiments in general, and agro-forestry in particular, because of the infinite combinations possible, lack of knowledge about existing systems, and the traditional separation between agriculture and forestry. Also, multiple cropping is associated with unmechanized farming and low productivity; research in intercropping and multiple cropping should be geared to increasing the productivity and returns in both arable crops and forest products.
The peasant farmers' system of agro-forestry should be improved upon, and researchers should evolve a combination of arable crops and fast-growing trees that can be easily adapted by smallholder farmers. The traditional cropping systems will continue until an alternative is evolved that can fit into present technology, environmental constraints, and at the same time maintain high crop yield.
My feeling is that agro-forestry research has the potential of offering an early and viable alternative. Farming systems can be defined as the distribution of plants and animals in space and time and the combination of inputs believed to give maximum production in socioeconomic, political, and cultural contexts. In Africa, a farmer or farm family usually operates a small, diversified agricultural enterprise.
According to Okigbo , farmers with a homestead in an upland, well-drained soil may operate a compound farm or garden close to their homestead and maintain two or more plots in cropping systems involving natural or planted fallow and in the flood plain of a nearby river or steam.
They may also keep pigs, goats, sheep, and poultry for manure, meat, sales, etc. The cropping mixtures on the farms often involve major staples, vegetables, and condiments in multiple, double, relay, and patch intercropping patterns of annuals, perennials, or both.
The compound farm or homestead garden usually carries more species of cultivated plants than bush fallow farms. The most common tradition in African cropping systems is the spatial arrangement of crops on the field. The crops are established haphazardly in mixed culture Okigbo and Greenland , the objectives being to take advantage of local topographic features and micro-relief; disperse species at wide enough spacings so that they do not compete for nutrients and light; ensure that crop cover is adequate to control soil erosion and weeds; and ensure that each species's requirements for sunlight are met.
Where annual staples are uniformly planted among tree crops, heavy pruning of the tree crops is usually carried out to ensure that adequate light reaches the ground level. Whether crops are grown on mounds, beds, ridges, or the flat, their spatial arrangement and frequency in mixtures usually indicate their importance in the diet and sometimes their uses.
The simultaneous cultivation of different crops on the same piece of land has been described interchangeably as mixed cropping or intercropping by Webster and Wilson and Norman Ruthenberg , however, distinguishes between mixed cropping and intercropping on the basis of the pattern of the intermixture. The term intercropping has been used rather generally in the literature as referring to the practice of growing two or more crops simultaneously in different but proximate stands Okigbo Grimes defined a common practice in intercropping: the system of growing different crops in alternate rows, which he terms alternate row cropping.
Row intercropping is common in filled areas, annuals often being planted under perennials. For instance, tall-growing crops such as cassava or bananas are planted in young coffee, cocoa, or rubber plantations Sanchez In multiple cropping, Herrera and Harwood indicated that each of the crop mixture patterns has different physiological characteristics and different advantages.
For example, Norman showed that although there were at least crop mixtures and many different spatial arrangements among Hausa farmers near Zaria Nigeria , the most popular arrangement was a systematic spatial pattern on ridges. With intensification of cropping, interactions among plants become critical. The most widespread multiple cropping systems practiced in the humid tropics are mixed intercropping and relay intercropping.
Mixed intercropping is common when cereals, grain legumes, and root crops are grown together and when little or no tillage is practiced. For example, farmers in southern Nigeria plant simultaneously maize, cassava, vegetables, and cocoyam. In Abakaliki, Nigeria, mixed cropping is practiced in mounds or ridges of soil constructed with hoes.
Several crops are planted on different parts of the mounds. For example, an Abakaliki farmer plants yams on the mound, rice in the furrow, and maize, okra, melon, and cassava on the lower parts of the mound. Mounding is beneficial because it increases the volume of soil available to root crops. Relay intercropping is a practice where a second crop is planted after the first crop has entered the reproductive growth phase but prior to harvest.
A common example is the maize-beans system used in most of Central America and much of tropical South America. Maize is planted in rows, usually at the beginning of the rainy season; when the ears are well formed, farmers break the stalks just below the ear and plant climbing bean varieties. Relay intercropping is also very common in rice-based systems in Taiwan. Up to five crops per year can be harvested by two relay successions, rice-melons followed by rice again relayed with cabbage and maize.
At present, the maize-cassava relay is being developed at the University of Ibadan, with researchers studying the effects on soil nutrients. Baker and Yusuf wrote that the almost universal practice of traditional cropping systems by subsistence farmers throughout the world is an indication that the system has evolved naturally as an answer to the challenging environment.
The rationales for crop mixtures are that they may be relatively more profitable than sole cropping Chandra , the difference between the marginal value product of resources and the opportunity cost of the resources being insignificant Norman ; they are consistent with the goals of security and year-round subsistence needs Andrew ; they may alleviate adverse conditions in the ecosystem; and they may maximize the space, water, and nutrients available. Some of these benefits can be further promoted by good tillage practices, based on the principle of minimizing disturbance of the ground and vegetative cover.
The practice of minimum tillage, with ample crop residues left on the soil surface, has great potential. Although monocropping tends to attract fewer diseases and insects, these are more likely to be highly prevalent and to cause considerable damage.
Cropping mixtures may reduce the abilities of pests and diseases to spread. For instance, interplanting has been shown to reduce insect problems in groundnut-sorghum and cassava-maize mixtures and has reduced the incidence of bacterial blight. The denser plant population usually found in crop mixtures may also help control weeds FAO In addition, because crops mature at different times, mixtures may extend the period of the year during which the soil is protected by leaf cover and root systems Igbozurike The disadvantages of traditional systems are that there is reduced yield of the component crops Chandra ; Webster and Wilson ; Agboola and Fayemi ; there may be competition for light, nutrients, and water Dalal ; Willey ; Webster and Wilson ; there may be allelopathic effects due to excretion of toxic substances by one or more crops Dalal ; the practice is not well suited to modern agriculture or mechanization and, thus, research on traditional systems has been inadequate Ahmed and Gunasena ; and suitable methods for investigation are difficult to define Haizel Unfortunately, research workers appear to have been hesitant to tackle multiple cropping experiments because of the many crop combinations in use, and because multiple cropping by the peasant farmer is associated with non-mechanical farming and low levels of productivity.
Doubts have been expressed as to whether any of the positive benefits of multiple cropping can be exploited at more advanced levels of farming. Attempts to improve production by the application of technology developed in temperate cropping systems have failed in Nigeria and in most other tropical countries, not because of farmers' conservatism but because the approach is inappropriate.
Farmers in the tropics have been noted to grow complex crop mixtures on compound farms, especially in the rainforest zones, where staples, vegetables, and perennial fruit trees are interplanted. As early as 45 years ago, Leakey observed that the relay and mixed cropping practices had many obvious advantages, and he recommended that those involved in agricultural development should give serious attention to research on traditional food production systems, especially those involving intercropping.
This recommendation has largely been ignored, despite the fact that peasant farmers have repeatedly refused to adopt monocropping practices recommended by extension agents. The main objectives of research into the productivity of mixtures might be to screen mixtures for high-yielding combinations; to test alleged advantages of traditionally grown mixtures; and to gain an understanding of the processes that lead to advantages so that, in a specific environment, a rational choice of components may lead to higher yields than are possible in monocultures.
Sturdy noted in East Africa that intercropping Crotalaria with millet, and groundnuts with sorghum, helped in the maintenance of soil fertility. Lambers reported that coffee intercropped with bananas in Kuri provided a mulch that improved the fertility of the soil. Much work still has to be done to quantify the nutrient level of soils under traditional crop combinations. In a study conducted in composite soil samples were taken from eight farms and their adjoining fallows, and in only one case was the fallow land significantly higher in nutrient status than the adjacent cultivated land.
P, K, Fe, Zn, and Ca levels in the top cm layer were higher in the cultivated fields than in the adjoining fallows, and this was attributed to the effect of burning after clearing. These data support the view that the length of the fallow has been drastically reduced, thereby reducing also the nutrient build-up. They imply that most farmers are actually cropping infertile lands and that the nutrient status of the field does not influence the farmers" choice of crop combinations.
The choice of crop combinations seems instead to be influenced by the food staples usually planted in the area, and the inclusion of vegetables is related to the economic value of the crops and food preferences. No definite effect of the crop mixtures on the soil nutrient status could be established. The best cropping system in the tropics, once the soil is considered as the main factor sustaining crop production, is one that will not expose the soil to erosion hazards Therefore, more research is needed to identify better combinations, including agro-forestry schemes, so that the best type of rotation can be developed for each ecological zone.
Although zero tillage has been advocated by IITA, this cannot be practiced ail over the humid tropics because it is dependent on the soil, particularly the clay content, and the prevailing weather conditions. In some areas, the temperature is low during the harmattan, and the Fadama soils cake, necessitating extra soil preparation in the following rainy season.
Thus at the University of If e zero tillage has proved to be unsatisfactory. Besides protecting against erosion, an appropriate cropping system must guard against the breakdown of the soil structure and nutrients. A good system needs to take advantage of the tonnes of human, plant, and animal refuse being produced. It should be emphasized, however, that traditional farmers will continue with their existing system until an alternative is found that will maintain higher yields, conserve the soil, control weeds, and generally fit into their present technology.
The author appreciates the contributions from J. Tocunana and C. Yamoah, both postgraduate students of the University of Ibadan's Department of Agronomy. Agricultural tree crops as a no-tillage system. The crisis in tropical agriculture is demonstrated by falling food production and migration to the towns It is argued that this is an inevitable process resulting from the inability of tropical agriculture to compete with the industrialized agriculture of the temperate zones.
Industrial agriculture is a high-input agriculture, and success or failure depends on the input:output ratio. In the humid tropics, the input: output ratio is unfavourable, and industrial agriculture therefore impossible; hence the only viable form of production is subsistence farming. The obvious alternative to subsistence farming is mixed tree cropping, in which the characteristics of the natural forest cover are copied as closely as possible.
Only in this way can the productive potential of the environment be realized and the fertility of the soil maintained. Crop mixtures may be selected from oil palm, coconut palm, breadfruit, plantains, coffee, cocoa, cola, citrus, and other trees. The growth of temperate agriculture over many centuries has involved the destruction of forests and the planting of annual crops in their place.
Land clearing and progress are seen to be linked. When developers come to tropical Africa, they assume that clearing the forest is progress; likewise, African people, anxious of emulating progress seen in other countries, follow the same course.
As an agricultural engineer, I suppose that I should be in the camp of forest destroyers, and I certainly would be if I thought that this policy could be successful in economic terms and acceptable ecologically. But all the evidence indicates that the widespread clearing of tropical forest and the large-scale planting of annual crops leads to financial and ecological disaster.
The worst possible combination of circumstances for Nigeria would be for the fertility of the soil to run out at the same time as the oil runs out-a possibility which could well arise unless great care is exercised. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.
The obligation to transpose this Directive into national law should be confined to those provisions which represent a substantive change as compared with the earlier Directives. The obligation to transpose into national law the provisions which are unchanged arises under the earlier Directives. The principle of the common system of VAT entails the application to goods and services of a general tax on consumption exactly proportional to the price of the goods and services, however many transactions take place in the production and distribution process before the stage at which the tax is charged.
On each transaction, VAT, calculated on the price of the goods or services at the rate applicable to such goods or services, shall be chargeable after deduction of the amount of VAT borne directly by the various cost components. The common system of VAT shall be applied up to and including the retail trade stage. Member States shall lay down the detailed rules for the exercise of the option referred to in the first subparagraph, which shall in any event cover a period of two calendar years.
For the purposes of applying this Directive, the following definitions shall apply:. This Directive shall not apply to the following territories forming part of the customs territory of the Community:. This Directive shall not apply to the following territories not forming part of the customs territory of the Community:. In view of the conventions and treaties concluded with France, the United Kingdom and Cyprus respectively, the Principality of Monaco, the Isle of Man and the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia shall not be regarded, for the purposes of the application of this Directive, as third countries.
Member States shall take the measures necessary to ensure that transactions originating in or intended for the Principality of Monaco are treated as transactions originating in or intended for France, that transactions originating in or intended for the Isle of Man are treated as transactions originating in or intended for the United Kingdom, and that transactions originating in or intended for the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia are treated as transactions originating in or intended for Cyprus.
The exploitation of tangible or intangible property for the purposes of obtaining income therefrom on a continuing basis shall in particular be regarded as an economic activity. A Member State exercising the option provided for in the first paragraph, may adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.
Member States may apply criteria other than that of first occupation, such as the period elapsing between the date of completion of the building and the date of first supply, or the period elapsing between the date of first occupation and the date of subsequent supply, provided that those periods do not exceed five years and two years respectively.
States, regional and local government authorities and other bodies governed by public law shall not be regarded as taxable persons in respect of the activities or transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with those activities or transactions. However, when they engage in such activities or transactions, they shall be regarded as taxable persons in respect of those activities or transactions where their treatment as non-taxable persons would lead to significant distortions of competition.
Member States may regard the handing over of certain works of construction as a supply of goods. Electricity, gas, heat, refrigeration and the like shall be treated as tangible property. The application by a taxable person of goods forming part of his business assets for his private use or for that of his staff, or their disposal free of charge or, more generally, their application for purposes other than those of his business, shall be treated as a supply of goods for consideration, where the VAT on those goods or the component parts thereof was wholly or partly deductible.
However, the application of goods for business use as samples or as gifts of small value shall not be treated as a supply of goods for consideration. The transfer by a taxable person of goods forming part of his business assets to another Member State shall be treated as a supply of goods for consideration. The dispatch or transport of goods for the purposes of any of the following transactions shall not be regarded as a transfer to another Member State:. In such cases, the transfer shall be deemed to take place at the time when that condition ceases to be met.
Member States may treat each of the following transactions as a supply of goods for consideration:. In the event of a transfer, whether for consideration or not or as a contribution to a company, of a totality of assets or part thereof, Member States may consider that no supply of goods has taken place and that the person to whom the goods are transferred is to be treated as the successor to the transferor. Member States may, in cases where the recipient is not wholly liable to tax, take the measures necessary to prevent distortion of competition.
They may also adopt any measures needed to prevent tax evasion or avoidance through the use of this Article. Where goods acquired by a non-taxable legal person are dispatched or transported from a third territory or a third country and imported by that non-taxable legal person into a Member State other than the Member State in which dispatch or transport of the goods ends, the goods shall be regarded as having been dispatched or transported from the Member State of importation.
Member States shall take the measures necessary to ensure that a transaction which would have been classed as a supply of goods if it had been carried out within their territory by a taxable person acting as such is classed as an intra-Community acquisition of goods.
A supply of services may consist, inter alia, in one of the following transactions:. Each of the following transactions shall be treated as a supply of services for consideration:. In order to prevent distortion of competition and after consulting the VAT Committee, Member States may treat as a supply of services for consideration the supply by a taxable person of a service for the purposes of his business, where the VAT on such a service, were it supplied by another taxable person, would not be wholly deductible.
Where a taxable person acting in his own name but on behalf of another person takes part in a supply of services, he shall be deemed to have received and supplied those services himself. In addition to the transaction referred to in the first paragraph, the entry into the Community of goods which are in free circulation, coming from a third territory forming part of the customs territory of the Community, shall be regarded as importation of goods.
Where goods are not dispatched or transported, the place of supply shall be deemed to be the place where the goods are located at the time when the supply takes place. Where goods are dispatched or transported by the supplier, or by the customer, or by a third person, the place of supply shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer begins.
Where the goods supplied are dispatched or transported from a third territory or a third country and imported by the supplier into a Member State other than that in which dispatch or transport of the goods to the customer ends, they shall be regarded as having been dispatched or transported from the Member State of importation. Member States which exercise the option under the first subparagraph shall take the measures necessary to inform accordingly the competent public authorities in the Member State in which dispatch or transport of the goods begins.
The Member States concerned shall lay down the detailed rules governing the exercise of the option referred to in the first subparagraph, which shall in any event cover two calendar years. Where goods dispatched or transported by the supplier, by the customer or by a third person are installed or assembled, with or without a trial run, by or on behalf of the supplier, the place of supply shall be deemed to be the place where the goods are installed or assembled. Where the installation or assembly is carried out in a Member State other than that of the supplier, the Member State within the territory of which the installation or assembly is carried out shall take the measures necessary to ensure that there is no double taxation in that Member State.
Supply of goods on board ships, aircraft or trains. Where goods are supplied on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community, the place of supply shall be deemed to be at the point of departure of the passenger transport operation. In the case of a return trip, the return leg shall be regarded as a separate transport operation.
The Commission shall, at the earliest opportunity, present to the Council a report, accompanied if necessary by appropriate proposals, on the place of taxation of the supply of goods for consumption on board and the supply of services, including restaurant services, for passengers on board ships, aircraft or trains. Supply of goods through distribution systems.
In the case of the supply of gas through the natural gas distribution system, or of electricity, to a taxable dealer, the place of supply shall be deemed to be the place where that taxable dealer has established his business or has a fixed establishment for which the goods are supplied, or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.
Where all or part of the gas or electricity is not effectively consumed by the customer, those non-consumed goods shall be deemed to have been used and consumed at the place where the customer has established his business or has a fixed establishment for which the goods are supplied. In the absence of such a place of business or fixed establishment, the customer shall be deemed to have used and consumed the goods at the place where he has his permanent address or usually resides.
Place of an intra-Community acquisition of goods. The place of an intra-Community acquisition of goods shall be deemed to be the place where dispatch or transport of the goods to the person acquiring them ends. The place of supply of services shall be deemed to be the place where the supplier has established his business or has a fixed establishment from which the service is supplied, or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.
However, where the customer of the services supplied by the intermediary is identified for VAT purposes in a Member State other than that within the territory of which that transaction is carried out, the place of the supply of services by the intermediary shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Supply of services connected with immovable property. The place of supply of services connected with immovable property, including the services of estate agents and experts, and services for the preparation and coordination of construction work, such as the services of architects and of firms providing on-site supervision, shall be the place where the property is located.
The place of supply of transport other than the intra-Community transport of goods shall be the place where the transport takes place, proportionately in terms of distances covered. The place of supply of intra-Community transport of goods shall be the place of departure of the transport.
The transport of goods in respect of which the place of departure and the place of arrival are situated within the territory of the same Member State shall be treated as intra-Community transport of goods where such transport is directly linked to transport of goods in respect of which the place of departure and the place of arrival are situated within the territory of two different Member States.
The place of the supply of services by an intermediary, acting in the name and on behalf of another person, where the intermediary takes part in the intra-Community transport of goods, shall be the place of departure of the transport. Member States need not apply VAT to that part of the intra-Community transport of goods taking place over waters which do not form part of the territory of the Community.
Supply of cultural and similar services, ancillary transport services or services relating to movable tangible property. The place of supply of the following services shall be the place where the services are physically carried out:. The place of the supply of services by an intermediary, acting in the name and on behalf of another person, where the intermediary takes part in the supply of services consisting in activities ancillary to the intra-Community transport of goods, shall be the place where the ancillary activities are physically carried out.
The derogation referred to in the first paragraph shall apply only where the goods are dispatched or transported out of the Member State in which the services were physically carried out. The place of supply of the following services to customers established outside the Community, or to taxable persons established in the Community but not in the same country as the supplier, shall be the place where the customer has established his business or has a fixed establishment for which the service is supplied, or, in the absence of such a place, the place where he has his permanent address or usually resides:.
The place of importation of goods shall be the Member State within whose territory the goods are located when they enter the Community. The chargeable event shall occur and VAT shall become chargeable when the goods or the services are supplied. Member States may provide that, in certain cases, the continuous supply of goods or services over a period of time is to be regarded as being completed at least at intervals of one year.
Where a payment is to be made on account before the goods or services are supplied, VAT shall become chargeable on receipt of the payment and on the amount received. The chargeable event shall occur when the intra-Community acquisition of goods is made. The intra-Community acquisition of goods shall be regarded as being made when the supply of similar goods is regarded as being effected within the territory of the relevant Member State. The chargeable event shall occur and VAT shall become chargeable when the goods are imported.
However, where imported goods are subject to customs duties, to agricultural levies or to charges having equivalent effect established under a common policy, the chargeable event shall occur and VAT shall become chargeable when the chargeable event in respect of those duties occurs and those duties become chargeable. In respect of the supply of goods consisting in transfer to another Member State, the taxable amount shall be the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time the transfer takes place.
In order to prevent tax evasion or avoidance, Member States may in any of the following cases take measures to ensure that, in respect of the supply of goods or services involving family or other close personal ties, management, ownership, membership, financial or legal ties as defined by the Member State, the taxable amount is to be the open market value:. For the purposes of the first subparagraph, legal ties may include the relationship between an employer and employee or the employee's family, or any other closely connected persons.
The value to be used is the open market value of the investment gold at the time that those goods and services are supplied. Where, after the intra-Community acquisition of goods has been made, the person acquiring the goods obtains a refund of the excise duty paid in the Member State in which dispatch or transport of the goods began, the taxable amount shall be reduced accordingly in the Member State in the territory of which the acquisition was made.
In respect of the importation of goods, the taxable amount shall be the value for customs purposes, determined in accordance with the Community provisions in force. The taxable amount shall include the following factors, in so far as they are not already included:. If no such mention is made, the first place of destination shall be deemed to be the place of the first transfer of cargo in the Member State of importation.
Where goods temporarily exported from the Community are re-imported after having undergone, outside the Community, repair, processing, adaptation, making up or re-working, Member States shall take steps to ensure that the tax treatment of the goods for VAT purposes is the same as that which would have been applied had the repair, processing, adaptation, making up or re-working been carried out within their territory.
In the case of cancellation, refusal or total or partial non-payment, or where the price is reduced after the supply takes place, the taxable amount shall be reduced accordingly under conditions which shall be determined by the Member States. Where the factors used to determine the taxable amount on importation are expressed in a currency other than that of the Member State in which assessment takes place, the exchange rate shall be determined in accordance with the Community provisions governing the calculation of the value for customs purposes.
Where the factors used to determine the taxable amount of a transaction other than the importation of goods are expressed in a currency other than that of the Member State in which assessment takes place, the exchange rate applicable shall be the latest selling rate recorded, at the time VAT becomes chargeable, on the most representative exchange market or markets of the Member State concerned, or a rate determined by reference to that or those markets, in accordance with the rules laid down by that Member State.
However, for some of the transactions referred to in the first subparagraph or for certain categories of taxable persons, Member States may use the exchange rate determined in accordance with the Community provisions in force governing the calculation of the value for customs purposes. As regards the costs of returnable packing material, Member States may take one of the following measures:. The rate applicable to taxable transactions shall be that in force at the time of the chargeable event.
However, in the following situations, the rate applicable shall be that in force when VAT becomes chargeable:. The rate applicable to the intra-Community acquisition of goods shall be that applied to the supply of like goods within the territory of the Member State. Member States shall apply a standard rate of VAT, which shall be fixed by each Member State as a percentage of the taxable amount and which shall be the same for the supply of goods and for the supply of services.
On the basis of a report from the Commission, the Council shall, starting in , review the scope of the reduced rates every two years. Member States may apply a reduced rate to the supply of natural gas, of electricity or of district heating, provided that no risk of distortion of competition thereby arises.
Any Member State intending to apply a reduced rate under the first paragraph must, before doing so, inform the Commission accordingly. The Commission shall decide whether or not there is a risk of distortion of competition. If the Commission has not taken that decision within three months of receipt of the information, no risk of distortion of competition shall be deemed to exist. Portugal may, in the case of transactions carried out in the autonomous regions of the Azores and Madeira and of direct importation into those regions, apply rates lower than those applying on the mainland.
Temporary provisions for particular labour-intensive services. In exceptional cases a Member State may be allowed to apply the reduced rates to services from three of those categories. There must also be a close link between the decrease in prices resulting from the rate reduction and the foreseeable increase in demand and employment. Application of a reduced rate must not prejudice the smooth functioning of the internal market.
It shall communicate to it before that date all relevant information concerning the new measures it wishes to introduce, in particular the following:. Special provisions applying until the adoption of definitive arrangements. The exemptions and reduced rates referred to in the first paragraph must be in accordance with Community law and must have been adopted for clearly defined social reasons and for the benefit of the final consumer.
In the case referred to in the first paragraph, Ireland shall submit a request to the Commission, together with all necessary information. If the Commission has not taken a decision within three months of receiving the request, Ireland shall be deemed to be authorised to apply the reduced rates proposed.
The Member States referred to in the first subparagraph may also apply such a rate to restaurant services, children's clothing, children's footwear and housing. Member States may apply a reduced rate to the supply of live plants and other floricultural products, including bulbs, roots and the like, cut flowers and ornamental foliage, and of wood for use as firewood. Exemptions for certain activities in the public interest.
Member States may allow taxable persons a right of option for taxation in respect of the following transactions:. Member States shall exempt the supply of goods dispatched or transported to a destination outside their respective territory but within the Community, by or on behalf of the vendor or the person acquiring the goods, for another taxable person, or for a non-taxable legal person acting as such in a Member State other than that in which dispatch or transport of the goods began.
Exemptions for intra-Community acquisitions of goods. Member States shall exempt the supply of intra-Community transport of goods to and from the islands making up the autonomous regions of the Azores and Madeira, as well as the supply of transport of goods between those islands. Member States may adapt their national provisions so as to minimise distortion of competition and, in particular, to prevent non-taxation or double taxation within the Community. Member States may use whatever administrative procedures they consider most appropriate to achieve exemption.
Proof of exportation shall be furnished by means of the invoice or other document in lieu thereof, endorsed by the customs office of exit from the Community. Each Member State shall send to the Commission specimens of the stamps it uses for the endorsement referred to in the second subparagraph. The Commission shall forward that information to the tax authorities of the other Member States. Portugal may treat sea and air transport between the islands making up the autonomous regions of the Azores and Madeira and between those regions and the mainland as international transport.
Exemptions relating to certain Transactions treated as exports. Pending the adoption of common tax rules, the exemptions provided for in the first subparagraph shall be subject to the limitations laid down by the host Member State. In cases where the goods are not dispatched or transported out of the Member State in which the supply takes place, and in the case of services, the exemption may be granted by means of a refund of the VAT.
Exemptions for the supply of services by intermediaries. The exemption referred to in the first paragraph shall not apply to travel agents who, in the name and on behalf of travellers, supply services which are carried out in other Member States. Exemptions for transactions relating to international trade. Customs warehouses, warehouses other than customs warehouses and similar arrangements.
Without prejudice to other Community tax provisions, Member States may, after consulting the VAT Committee, take special measures designed to exempt all or some of the transactions referred to in this Section, provided that those measures are not aimed at final use or consumption and that the amount of VAT due on cessation of the arrangements or situations referred to in this Section corresponds to the amount of tax which would have been due had each of those transactions been taxed within their territory.
Member States may not provide for warehousing arrangements other than customs warehousing for goods which are not subject to excise duty where those goods are intended to be supplied at the retail stage. Member States may exempt supply of the following goods and of services relating thereto:. Transactions exempted with a view to export and in the framework of trade between the Member States.
A right of deduction shall arise at the time the deductible tax becomes chargeable. In so far as the goods and services are used for the purposes of the taxed transactions of a taxable person, the taxable person shall be entitled, in the Member State in which he carries out these transactions, to deduct the following from the VAT which he is liable to pay:.
A right of deduction shall arise and may be exercised only at the time of supply of the new means of transport. The deductible proportion shall be made up of a fraction comprising the following amounts:. The deductible proportion shall be determined on an annual basis, fixed as a percentage and rounded up to a figure not exceeding the next whole number.
The provisional proportion for a year shall be that calculated on the basis of the preceding year's transactions. In the absence of any such transactions to refer to, or where they were insignificant in amount, the deductible proportion shall be estimated provisionally, under the supervision of the tax authorities, by the taxable person on the basis of his own forecasts.
Deductions made on the basis of such provisional proportions shall be adjusted when the final proportion is fixed during the following year. The Council, acting unanimously on a proposal from the Commission, shall determine the expenditure in respect of which VAT shall not be deductible. VAT shall in no circumstances be deductible in respect of expenditure which is not strictly business expenditure, such as that on luxuries, amusements or entertainment.
After consulting the VAT Committee, each Member State may, for cyclical economic reasons, totally or partly exclude all or some capital goods or other goods from the system of deductions. In order to maintain identical conditions of competition, Member States may, instead of refusing deduction, tax goods manufactured by the taxable person himself or goods which he has purchased within the Community, or imported, in such a way that the tax does not exceed the amount of VAT which would be charged on the acquisition of similar goods.
Rules governing exercise of the right of deduction. In order to exercise the right of deduction, a taxable person must meet the following conditions:. Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, the Member States may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period.
However, Member States may refuse to refund or carry forward if the amount of the excess is insignificant. The initial deduction shall be adjusted where it is higher or lower than that to which the taxable person was entitled. Adjustment shall, in particular, be made where, after the VAT return is made, some change occurs in the factors used to determine the amount to be deducted, for example where purchases are cancelled or price reductions are obtained.
However, in the case of transactions remaining totally or partially unpaid or in the case of theft, Member States may require adjustment to be made. In the case of capital goods, adjustment shall be spread over five years including that in which the goods were acquired or manufactured.
Member States may, however, base the adjustment on a period of five full years starting from the time at which the goods are first used. The annual adjustment shall be made only in respect of one-fifth of the VAT charged on the capital goods, or, if the adjustment period has been extended, in respect of the corresponding fraction thereof.
Nothing is more certain. So two months of work down the toilet, and you are still left with all the costs mentioned above. Imagine being involved in a system that requires you to have winning races just to get even. The conclusion for me is that this strategy is a complete and total disaster waiting to happen and anyone that considers doing it needs help, and anyone that actually does it needs a brain scan.
Stay away from systems like this as they offer minimal reward for incredible risk. I wish this guy the best of luck, but I would bet everything I have, he has failed and given up within six months. Why not give BetTrader a go, the trial is free, and we have a training mode so you can learn what all the buttons do without risking any of your real Betfair account balance.
Email: support racingtraders. Home Trading Articles Could this be the best lay system ever! Could this be the best lay system ever! Tony Hargraves May 10, Trading Articles 0 1. The BEST laying system ever. Or is it? You simply lay the selection from this method. Follow on below for information on how to find these losing horses. Posted on November 6, by Lay Betting Systems. Posted on May 14, by Lay Betting Systems. Posted on March 4, by Lay Betting Systems.
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Lal, Anu Sharma, K. Chaturvedi, M. Farooqi, Anil Rai. Inverse Adaptive Stratified Random Sampling. Suresh Ramanan, T. Kunhamu, Deskyong Namgyal, S. Sivaram, K. Ramachandran, E. Jayson, P. Back Matter Pages About this book Introduction This book presents recent developments in statistical methodologies with particular relevance to applications in forestry and environmental sciences.
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Since setting up Racing Profits in I have reserved my two personal Lay Systems exclusively for my Email Subscribers and offered my lay systems as part of their monthly subscription. However, I started to receive more and more requests from people who did not want to back horses but solely lay, and so I have decided to offer each of my lay systems for purchase individually. If you are looking for a lay system for the All-Weather through the winter and the turf flat from April through to October, then this is the lay system for you.
The system will usually give between 2 — 5 selections per day and has strict criteria for laying those selections. I have recorded a series of 6 Videos to show you exactly how to work this system and give you examples of me working through the selection process. The system has been developed to work through the national hunt lay system traditional winter jumps season and the summer jumps season.
Posted on March 4, by Lay Betting Systems. Posted on February 27, by Lay Betting Systems. Posted on April 15, by Lay Betting Systems. Hey guys Our sister lay bets tipping service, Lay Bet Winners is having another awesome month.
Posted on April 12, by Lay Betting Systems. Posted on March 1, by Lay Betting Systems. Hey guys Hope you are all doing well and welcome to a new month of betting. I hope you are happy with the free tips you receive from Lay Bet Winners if you have joined our newsletter.
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