ACCOUNTING THEORY & CURRENT ISSUES

ACCOUNTING THEORY & CURRENT ISSUES

Executive Summary

In this particular report, the author has tried to produce a clear snapshot of how BSF constantly tending towards the use of bacteria for fish feeds apart from plant based feeds like wood chips, sugarcane residuals and methane gas. The entire report is conducted with the proclamation of the benefits adopted from the use of the research, development plans and proposals that the management usually takes. All the research and development works are done as per the standards of AASB 13. This report is treated as the sustainable aqua cultural practices can be undertaken as per the terms of AASB 13 so as to maintain the ecological balance.

Nature as well as value of the study made by BSF Ltd. on the society

ACCOUNTING THEORY & CURRENT ISSUESBSF or Bio-Sustainable Feed Ltd. has done a research work that is based on the immense efforts for making fish farming more sustainable. Although, several attempts have been taken by the entire aqua culture industry for the replacement of the plant based feeds to bacteria based feeds, but this research is aiming to improvement of the water ecological balance. The “Sustainable Aquaculture” campaign is aiming to promote ecological water balance in the country Australia. The research work of the organization named as BSF Ltd. is not limited to maintain environmental sustainability, but it also aiming to maintain economic sustainabilit. In addition, it also aims to reduce the malnutrition rate as well as starvation.

The ecologists as well as environmentalists opined that by the strategy of fermentation process of yeast, bacteria and also algae along with various types of bio degradable components that have much lower monetary importance in the society, will act as a responsible step of the organization BSF Ltd. to promote environmental sustainability and economic development. In accordance with the various research statistics data in this field, there is seen a pattern of use of little valued fishes in the whole aquaculture industry as a replacement for the conversion of plant based feeds used for the lives of water. As per this concept, lower valued fishes of around 10 Kgs are use for producing the feeds of the high value fishes that amount to 1 Kg. So, in this case the conversion rate can be described as 1/10th of the original. Then, with the plant based feeds of the amount 30 Kgs replace the lower valued fishes of 10 Kgs. These amounts are being used for the production of 1 KG feeds for the high value fishes. So, the rate of conversion equals to 1/30th.

Although, the corn feeds are classified as the sustainable feed items but it also has much environmental footprints. In this context, for up-keeping the economic significance, transformation of the various lower valued ecological products like sugarcane residuals as well as wood chips to various higher value feeding items for the higher value fishes leads to enhance the inclination of the poor people access the lower value fishes. Thus it helps to reduce the malnutrition as well as poverty from the Australian baseline. It is possible, as the poor people of Australia will be capable of consuming the fishes of much lower values; whereas the rich Australians are able to consume the fishes of much higher values that lead to keep the sustainability of aquaculture.

The recent processes use the valuable resources that are much handy for the poor Australian. The effective strategy for the future is to use the resources which are not used for the utilization of the human beings.  Thus, the plan helps to enhance economic growth without affecting the poor people.

Problems related to the study of the organization BSF Ltd.

During the research made by the organization BSF Ltd. for the fermenting process of the algae, yeast and bacteria with various types of bio degradable wastes of the society such as evoked methane gas,  sugarcane residues and wood chips; the organization is encountering severity in environmental as well as financial footprints. The raised issues in the research work of the organization BSF are:

  • As per the budget calculation, the total cost of the research will be around AUD $ 700 m.
  • In addition, the development costs also will be around AUD $ 200 m.
  • The extensive cost associated with the research work is near about AUD $ 160 m.
  • The conversion rates also affected near about 1/3rd portion of the fishes of the Australian water; so in this ways it also hampers the aquaculture.
  • At the initial stages, the high valued fish named as piscavorian costing around AUD $ 120 m was incapable to thrive although it was essential for the success of the research work.
  • The environmental sustainability under water and also the economical sustainability were underdetermined.
  • The strategy of converting the human quality foodstuff to higher value fishes is not worthy for diverting into the lower value fishes. As a result the poor became starve and also it helps the rich to become wealthier. This ways, it leading to hampering the more discriminate the economic difference among the poor and the wealthy people.

Due to the combined effects of the above issue, the organization is suffering from various troublesome situations that also create discriminations in the growth process of the economy of the country Australia. Besides, the economic growth process and the social welfare of both the poor as well rich were affected significantly[10].

Nature, uses as well as differences among the development and research

Research and development or R & D aims for adopting various innovative strategies of latest technologies or approaches that may lead for the improvement of the services of the organizations and at the same time, it also leads to the increase the productivity of the organizations[11]. R & D is considered as the strategic use of expertise, skills as well as knowledge for the ACCOUNTING THEORY & CURRENT ISSUESinnovation of the organizational business processes; but the R & D conceptual framework associated with the various theories of the commercial innovations[12].

R & D process is directly associated with the stakeholders of the business[13]. The research work of the organization BSF Ltd. is concerning about sustainable aquaculture; that is mainly focusing on the acceleration and affirmation of the ecological, social and economical welfare of the Australian. The research work of the organization BSF Ltd. is costing about an amount of AUD $ 360 m that is pretty high.

As per the experts, there are various differences between the research as well as development work. Although, in relative ways both the techniques are seemed to be same, but also there are various differences among them. Both can be described as the innovative and creative ideas for making the research work more effective. Research work can be described as adopting the innovative strategies for the studies. The research work is also based on the market survey and market reviews. The development process can be described as the implementation of the latest and innovative ideas for creating new products as well as enhancing the service quality[14]. So, the research process describes the first step and the development process indicates the final stage.

According to AASB 13, all the associated costs of the R & D process are recorded as well as analyzed. The comparative analysis process directly impacted the accounting statement of any organization. The associated costs of the research and development processes are expenses due to the purpose of wages, materials, equipments, and overhead expenses. These costs included under the financial statement of the organization. And the costs are considered as the overdue amount associated with the business operational process.

Thus the research work is aiming to explore new ways for the utilization of innovative skills, models, testing, and pre-production prototypes[15]. The advantages of research and development process are:

  • It has major contribution in the process of maintaining business sustainability.
  • It also leads to create new innovations in the business process[16].
  • The research and development process leads to explore new plans that help to fulfill the major objectives of the business process.
  • During the process of investing lots of money in the research and development practices, organizations are capable of draw up huge influx of knowledge[17]. And in the same time, it is also directly related to the development of the products or services of the organizations.

Assumptions and calculations of fair market value of the patents

Occupational Psychology Discussed Assignment HelpThe term fair value of assets refers to the logical and balanced anticipation of the potential market price of the assets at BSF. It is the financial managers at BSF who take several factors into consideration while computing the fair value of the patents. These factors are – costs, replacement costs and costs of close substitutes (Costa-Pierce, 2010). Patents are categorized under the intellectual property rights and are best regarded as the intangible assets of any entity. Since patents are classified as intellectual property rights, the fair value of the patents are derived by computing the economic value of the patents during a specific accounting period[18].

According to the standards of AASB 13, computation of the fair value of the patents, trademarks and licenses are done. Whilst calculating the fair value of the patents some considerations or rather assumptions considered are summarized as below:

  • Existing condition of the patents
  • Managements shall not abide by the conditions on sale or use of the patents
  • As patents are classified as re-valued assets, then the revaluation is to be done as per the date of last revaluation, deducting any kind of amortization and deferred amounts[19]
  • While computing the fair value of the patents the business must have free access to the principal market (Henriksson, et al., 2012)
  • Calculations are done by subtracting the costs incurred for sale of the assets from the sale value of the assets
  • Fair value of the patents are derived by indicating the recoverable value of the patents after the deduction of the costs of disposal of the assets[20]
  • The financial managers must allocate the amortized value of the assets over the useful life of the assets[21]

Computation of the fair value of the patents

Market value of patents = AUD $ 700 million

Discount rate = 8%

Useful life of the intangible asset = 2 years

Therefore fair value = AUD $ [700 + (700 million * 8% * 2 years)]

= $ 812 million

Journal entries in the books BSF ltd….

Particulars L/FDebit (AUD $ million)Credit (AUD $ million)
1: By cost of research a/c…….. Dr

To Cash a/c

(Being the cost of research embedded to entail the overall production of fish in the fisheries)

160.00 

 

 

160.00

2: By cost of development a/c……. Dr

To Cash a/c

(Being cost of developments has been ascertained in order to entail the production of fish in the fisheries of the company BSF Ltd. In order to make the feasible growth for fishes in the fisheries)

200.00 

 

 

200.00

3: By cash a/c…..Dr

To grants received

(Being the cash has been received from the grants provided by CISIRO in lieu of determining the factors that will enable the fishery business)

500.00 

 

500.00

4: By alternative feeds a/c…….Dr

To cash a/c

(Being alternative fishes are purchased from cash in order to cumulate the judgement regarding the betterment of the fisheries)

100.00 

 

100.00

5: By research costs on plant based feeds a/c……Dr

To cash a/c

(Being Cost of research has been cumulated for the respective perception regarding overall research so as to justify the purpose of alternative feeds)

340.00 

 

 

 

340.00

6: By cash a/c…..Dr

By discount allowed a/c…..Dr

To patent a/c

To profit on sales a/c

(Being the cost of research regarding the sustainable feeds has been apprehended for the aqua cultural perspectives for achieving overall profit for the firm in order to sustain the business in an efficient manner)

1840.00

 

160.00

 

 

 

 

700.00

1300.00

Considerations of government grants received from CISRO

Acquisition of the alternative means of aqua feeds has helped the BSF ltd to confer with the standards and the provisions of maintaining the overhead costs incurred by the management of BSF Ltd[22]. As per the standards of IAS 20, BSF Ltd has tried to value the government grants received from CISRO. The income statement and the balance sheet reflected the effects of using the government grants received from CISRO (Lucas and Southgate, 2012). The discount rate was 8% that was applied on the government grants that valued to AUD $ 500 million and that was recorded as deferred income and this discounted rate was deducted from the carrying costs of the assets[23]. Equity statements of BSF did not show any receipts but the income statement did show its implications.

Government grants do have recognizable value in terms of the income for the organization. BSF Ltd had to incur the entire costs for carrying out the research and development and the amounts were recorded in the income statement of company that did relate with actual costs of research and developments. The computation of the grants under the consideration of “Grants for ecological measures in 20 x 2 – 20 x 5” shall be calculated as follows:

  • By cash a/c……………Dr                                   AUD $ 500 million
  • To Deferred Income a/c                                              AUD $ 500 million
  • When the grant amounts are realized, that would have impact on the income statement as per the 20 x 2 methods, the effects are follows:
  • By differed income a/c…….Dr                        $ 500 million
  • To income from grants a/c                              $ 500 million

The values of patent in terms of business

The value of the patents in terms of business profits and other benefits to the overall industry and the company is calculated based on the different factors that might incur profit according to the market condition[24]. The sustainability of the process and social or ecological impact is also a consideration for the point of patent valuation[25]. Therefore the patent valuation depends on many factors and the effect of the patent valuation is evident in many facets of the operations of the applying company.

The reasons behind the valuation of the patents at AUD 700millionn in 2 years basis at a yearly discount rate of 8% are stated below with justification:

  • The management of the patent portfolio will be made easier for the financial managers at BSF ltd. By the facilitation of the revaluation of the patents[26].
  • The research and development expenses of the account have the potential to enforce the monitoring, managing and controlling of the company over this aspect of the company.
  • External financial aid and equity capital financing will be facilitated by the revaluation of the patents by the company BSF ltd.
  • The management of the company BSF ltd. can facilitate the overall allocation of the budget and research and development costs can be restructured and new opportunities recognized by the revaluating of the patents[27].
  • The valuation the patent can reduce the chances of accusations of any kind of unrealistic assertions by the company BSF ltd. which are evaluated at AUD 500 million[28].
  • The decisions the management takes at the valuation of the patents can be used at a future date when deciding on selling of the patents and licensing and litigation need to be well established for the management of the granted patents.
  • The business operations of the BSF ltd. can be easily shifted with synchronization with the research and development practices by the help of the evaluation of the patents[29].
  • In the possibility of joint ventures the revaluation of patents can be a useful step in the preliminary process so the company will be prepared for any such opportunity that might arise.

Declarations for the new research

Patents are considered intellectual property of a company or intangible assets of a company[30]. The calculation of the patent values that wee asserted at AUD 700 million, which according to BSF ltd. Is conducted with exclusive control or fullest responsibility in the bacteria based bio feed technology. The company ascertains the fact that the value of the patent will be approximately the stated value 700 million AUD at a time after two years. According to the case study this is definitely the better option[31]. Patent valuation considers some elements and fundamentals of forecasting ranging from anticipated depreciated values to anticipated future cash flows while the market conditions are considered[32]. The bacteria based feeds technology has been implemented in the management practices and the valuation of the patent is based on the fact that it is considered the invention of the management and the patent values were decided upon by the fair value of the effort of the company in the research and development[33]. It is clear from the market of the pisciculture industry in Australia that the plant based feed has the potential to upset the balance between the poor and rich sections of the society and the overall chance of mal nutrition is decreased. The ecological balance will be preserved while maintaining the economic stability.

The grant patents from CISIRO is a chance for the BSF Ltd. To take actions that can facilitate the saving of the lives of fish and preserving ecological balance while benefiting the humans on the side for profit. As per the standards of “Grant for ecological measures in 20X2 – 20X5” and IAS 20, the company BSF Ltd Can take immediate action to the different uses of the bacteria through the use of the low valued resources which can gain value by the fermentation by the bacteria. The ecological balance is not only preserved but the economic balance is also preserved along with the prevention of food crisis or malnutrition for the poor[34].

The use of the bio degradable resources in high value fish feed is one of the best innovations as it will get economic growth and the  effect on the humans will be negligible therefore it is no threat to human beings. Therefore, it is one of the latest innovations in the aquaculture community[35].

Conclusion

This approach taken by the BSF Ltd. Can facilitate massive growth in the future of the aquaculture industry and the profitability and product ability of the fish farms can be increased greatly. With adequate funding for the research by CISIRO a more rigorous approach to the control and monitoring of the process of the research and development can be maintained[36]. It is like a guide for the aquaculture industry to make sure that the development of the industry is maintained by the research and innovations while keeping the economic social and ecological impact a minimum[37]. The government grants and the sale of the patent can define a new way to facilitate the growth and development of the industry. There for eth research is indicative of a new direction that will revolutionise the economic impact of the fishery business even if the ecological value and social values are discredited completely which is not even a remote possibility[38]. Therefore, the development of the bacteria based feed and the research is based on the many benefits that can be facilitated by the research and development.

References

  • Lucas, John S., and Paul C. Southgate. Aquaculture: Farming aquatic animals and plants. John Wiley & Sons, 2012.
  • Crab, Roselien, Tom Defoirdt, Peter Bossier, and Willy Verstraete. “Biofloc technology in aquaculture: beneficial effects and future challenges.” Aquaculture 356 (2012): 351-356.
  • Lind, Curtis E., Randall E. Brummett, and Raul W. Ponzoni. “Exploitation and conservation of fish genetic resources in Africa: issues and priorities for aquaculture development and research.” Reviews in Aquaculture 4, no. 3 (2012): 125-141.
  • Henriksson, Patrik JG, Jeroen B. Guinée, René Kleijn, and Geert R. de Snoo.”Life cycle assessment of aquaculture systems—a review of methodologies.” The international journal of life cycle assessment 17, no. 3 (2012): 304-313.
  • Coche, A. G. Supporting aquaculture development in Africa: research network on integration of aquaculture and irrigation. Rome, Italy: FAO, 2016.
  • Seaman Jr, William, ed. Artificial habitats for marine and freshwater fisheries. Academic Press, 2013.
  • Diana, James S., Hillary S. Egna, Thierry Chopin, Mark S. Peterson, Ling Cao, Robert Pomeroy, Marc Verdegem, William T. Slack, Melba G. Bondad-Reantaso, and Felipe Cabello. “Responsible aquaculture in 2050: valuing local conditions and human innovations will be key to success.” BioScience 63, no. 4 (2013): 255-262.
  • Dastidar, Prabir G., AjoyMallik, and NripendranathMandal. “Contribution of shrimp disease research to the development of the shrimp aquaculture industry: an analysis of the research and innovation structure across the countries.” Scientometrics 97, no. 3 (2013): 659-674.
  • Adenle, Ademola A., Gareth E. Haslam, and Lisa Lee.”Global assessment of research and development for algae biofuel production and its potential role for sustainable development in developing countries.” Energy Policy 61 (2013): 182-195.
  • Clarke, Jihong Liu, Mohammad TahirWaheed, Andreas G. Lössl, IngerMartinussen, and Henry Daniell. “How can plant genetic engineering contribute to cost-effective fish vaccine development for promoting sustainable aquaculture?.” Plant molecular biology 83, no. 1-2 (2013): 33-40.
  • Frusher, Stewart D., Alistair J. Hobday, Sarah M. Jennings, Colin Creighton, Dallas D’Silva, Marcus Haward, Neil J. Holbrook, Melissa Nursey-Bray, Gretta T. Pecl, and E. Ingrid van Putten. “The short history of research in a marine climate change hotspot: from anecdote to adaptation in south-east Australia.” Reviews in Fish Biology and Fisheries 24, no. 2 (2014): 593-611.
  • Shahidi, Fereidoon, and J. Richard Botta.Seafoods: chemistry, processing technology and quality. Springer Science & Business Media, 2012.
  • De Silva, Sena S. “Aquaculture: a newly emergent food production sector—and perspectives of its impacts on biodiversity and conservation.” Biodiversity and conservation 21, no. 12 (2012): 3187-3220.
  • Oliveira, J., F. Castilho, A. Cunha, and M. J. Pereira.”Bacteriophage therapy as a bacterial control strategy in aquaculture.” Aquaculture International 20, no. 5 (2012): 879-910.
  • Wilson, Douglas Clyde, JesperRaakjaer Nielsen, and PoulDegnbol, eds. The fisheries co-management experience: accomplishments, challenges and prospects. Vol. 26.Springer Science & Business Media, 2013.
  • Samuel-Fitwi, Biniam, Sven Wuertz, Jan P. Schroeder, and Carsten Schulz. “Sustainability assessment tools to support aquaculture development.” Journal of Cleaner Production 32 (2012): 183-192.
  • Eriksson, Hampus, Georgina Robinson, Matthew J. Slater, and Max Troell. “Sea cucumber aquaculture in the Western Indian Ocean: challenges for sustainable livelihood and stock improvement.” Ambio 41, no. 2 (2012): 109-121.
  • Guedes, A. Catarina, and F. Xavier Malcata.Nutritional value and uses of microalgae in aquaculture.INTECH Open Access Publisher, 2012.
  • Wiber, Melanie Gay, Sheena Young, and Lisette Wilson. “Impact of aquaculture on commercial fisheries: fishermen’s local ecological knowledge.” Human Ecology 40, no. 1 (2012): 29-40.
  • Jimmy, Robert A., Timothy D. Pickering, and Cathy A. Hair.”Overview of sea cucumber aquaculture and stocking research in the Western Pacific region.” Asia–Pacific tropical sea cucumber aquaculture (2012): 12.
  • Britton, J. Robert, and MárioLuísOrsi. “Non-native fish in aquaculture and sport fishing in Brazil: economic benefits versus risks to fish diversity in the upper River Paraná Basin.” Reviews in Fish Biology and Fisheries 22, no. 3 (2012): 555-565.
  • Cerda, J. and Manchado, M., 2013.Advances in genomics for flatfish aquaculture.Genes & nutrition, 8(1), pp.5-17.
  • Shugart, Lee R. “Emerging Topics in Ecotoxicology.” (2012).
  • Fitridge, Isla, Tim Dempster, Jana Guenther, and Rocky de Nys. “The impact and control of biofouling in marine aquaculture: a review.” Biofouling 28, no. 7 (2012): 649-669.
  • Zhang, QiYa, and Jian-Fang Gui. “Virus genomes and virus-host interactions in aquaculture animals.” Science China Life Sciences 58, no. 2 (2015): 156-169.
  • Beveridge, Malcolm CM, and B. McAndrew, eds. Tilapias: biology and exploitation. Vol. 25.Springer Science & Business Media, 2012.
  • Komatsu, Teruhisa, Akihiko Mohri, Hideaki Tanoue, ShuheiSawayama, Tatsuyuki Sagawa, and Yoshihiko Sakanishi. Mapping is a key for sustainable development of coastal waters: examples of seagrass beds and aquaculture facilities in Japan with use of ALOS images. INTECH Open Access Publisher, 2012.
  • Zhao, Jing, Bo Shi, Qing-ru Jiang, and Cai-huanKe.”Changes in gut-associated flora and bacterial digestive enzymes during the development stages of abalone (Haliotisdiversicolor).” Aquaculture 338 (2012): 147-153.
  • [1]FereidoonShahidi, , and J. Richard Botta. Seafoods: chemistry, processing technology and quality. 2012.
  • [2]John S Lucas,., and Paul C. Southgate. Aquaculture: Farming aquatic animals and plants. 2012.
  • [3]Robert A Jimmy,., Timothy D. Pickering, and Cathy A. Hair. “Overview of sea cucumber aquaculture and stocking research in the Western Pacific region.” Asia–Pacific tropical sea cucumber aquaculture (2012): 12.
  • [4]Curtis E. Lind, Randall E. Brummett, and Raul W. Ponzoni. “Exploitation and conservation of fish genetic resources in Africa: issues and priorities for aquaculture development and research.” Reviews in Aquaculture 4, no. 3 (2012): 125-141.
  • [5]J., F Oliveira,.Castilho, A. Cunha, and M. J. Pereira.”Bacteriophage therapy as a bacterial control strategy in aquaculture.” Aquaculture International 20, no. 5 (2012): 879-910.
  • [6]William Seaman Jr, , ed. Artificial habitats for marine and freshwater fisheries., 2013.
  • [7]James S Diana,., Hillary S. Egna, Thierry Chopin, Mark S. Peterson, Ling Cao, Robert Pomeroy, Marc Verdegem, William T. Slack, Melba G. Bondad-Reantaso, and Felipe Cabello. “Responsible aquaculture in 2050: valuing local conditions and human innovations will be key to success.” BioScience 63, no. 4 (2013): 255-262.
  • [8]Douglas Clyde Wilson, ,JesperRaakjaer Nielsen, and PoulDegnbol, eds. The fisheries co-management experience: accomplishments, challenges and prospects. Vol. 26.Springer Science & Business Media, 2013.
  • [9]Teruhisa Komatsu, , Akihiko Mohri, Hideaki Tanoue, ShuheiSawayama, Tatsuyuki Sagawa, and Yoshihiko Sakanishi. Mapping is a key for sustainable development of coastal waters: examples of seagrass beds and aquaculture facilities in Japan with use of ALOS images., 2012.
  • [10]A. CatarinaGuedes, , and F. Xavier Malcata. Nutritional value and uses of microalgae in aquaculture., 2012.
  • [11]Hampus Eriksson, , Georgina Robinson, Matthew J. Slater, and Max Troell. “Sea cucumber aquaculture in the Western Indian Ocean: challenges for sustainable livelihood and stock improvement.” Ambio 41, no. 2 (2012): 109-121.
  • [12]Curtis E. Lind, Randall E. Brummett, and Raul W. Ponzoni. “Exploitation and conservation of fish genetic resources in Africa: issues and priorities for aquaculture development and research.” Reviews in Aquaculture 4, no. 3 (2012): 125-141.
  • [13]Roselien Crab, , Tom Defoirdt, Peter Bossier, and Willy Verstraete. “Biofloc technology in aquaculture: beneficial effects and future challenges.” Aquaculture 356 (2012): 351-356.
  • [14]James S Diana,., Hillary S. Egna, Thierry Chopin, Mark S. Peterson, Ling Cao, Robert Pomeroy, Marc Verdegem, William T. Slack, Melba G. Bondad-Reantaso, and Felipe Cabello. “Responsible aquaculture in 2050: valuing local conditions and human innovations will be key to success.” BioScience 63, no. 4 (2013): 255-262.
  • [15]Melanie Gay Wiber, , Sheena Young, and Lisette Wilson. “Impact of aquaculture on commercial fisheries: fishermen’s local ecological knowledge.” Human Ecology 40, no. 1 (2012): 29-40.
  • [16]Sena S De Silva,. “Aquaculture: a newly emergent food production sector—and perspectives of its impacts on biodiversity and conservation.” Biodiversity and conservation 21, no. 12 (2012): 3187-3220.
  • [17]Jing Zhao, , Bo Shi, Qing-ru Jiang, and Cai-huanKe. “Changes in gut-associated flora and bacterial digestive enzymes during the development stages of abalone (Haliotisdiversicolor).” Aquaculture 338 (2012): 147-153.
  • [18]Patrik JG Henriksson, ,Jeroen B. Guinée, René Kleijn, and Geert R. de Snoo. “Life cycle assessment of aquaculture systems—a review of methodologies.” The international journal of life cycle assessment 17, no. 3 (2012): 304-313.
  • [19]Isla Fitridge, , Tim Dempster, Jana Guenther, and Rocky de Nys. “The impact and control of biofouling in marine aquaculture: a review.” Biofouling 28, no. 7 (2012): 649-669.
  • [20]Malcolm CM Beveridge, , and B. McAndrew, eds. Tilapias: biology and exploitation. Vol. 25.Springer Science & Business Media, 2012.
  • [21]Stewart D Frusher,., Alistair J. Hobday, Sarah M. Jennings, Colin Creighton, Dallas D’Silva, Marcus Haward, Neil J. Holbrook, Melissa Nursey-Bray, Gretta T. Pecl, and E. Ingrid van Putten. “The short history of research in a marine climate change hotspot: from anecdote to adaptation in south-east Australia.” Reviews in Fish Biology and Fisheries 24, no. 2 (2014): 593-611.
  • [22]Prabir G Dastidar,.,AjoyMallik, and NripendranathMandal. “Contribution of shrimp disease research to the development of the shrimp aquaculture industry: an analysis of the research and innovation structure across the countries.” Scientometrics 97, no. 3 (2013): 659-674.
  • [23]QiYa Zhang, , and Jian-Fang Gui. “Virus genomes and virus-host interactions in aquaculture animals.” Science China Life Sciences 58, no. 2 (2015): 156-169.
  • [24]Jihong Liu Clarke, , Mohammad TahirWaheed, Andreas G. Lössl, IngerMartinussen, and Henry Daniell. “How can plant genetic engineering contribute to cost-effective fish vaccine development for promoting sustainable aquaculture?.” Plant molecular biology 83, no. 1-2 (2013): 33-40.
  • [25]John S Lucas,., and Paul C. Southgate. Aquaculture: Farming aquatic animals and plants. 2012.
  • [26]Patrik JG Henriksson, ,Jeroen B. Guinée, René Kleijn, and Geert R. de Snoo. “Life cycle assessment of aquaculture systems—a review of methodologies.” The international journal of life cycle assessment 17, no. 3 (2012): 304-313.
  • [27]Roselien Crab, , Tom Defoirdt, Peter Bossier, and Willy Verstraete. “Biofloc technology in aquaculture: beneficial effects and future challenges.” Aquaculture 356 (2012): 351-356.
  • [28]Ademola A Adenle,., Gareth E. Haslam, and Lisa Lee. “Global assessment of research and development for algae biofuel production and its potential role for sustainable development in developing countries.” Energy Policy 61 (2013): 182-195.
  • [29]Lee R. Shugart, “Emerging Topics in Ecotoxicology.” (2012).
  • [30]A. G Coche,. Supporting aquaculture development in Africa: research network on integration of aquaculture and irrigation., 2016.
  • [31]Ademola A Adenle,., Gareth E. Haslam, and Lisa Lee. “Global assessment of research and development for algae biofuel production and its potential role for sustainable development in developing countries.” Energy Policy 61 (2013): 182-195.
  • [32]Prabir G Dastidar,.,AjoyMallik, and NripendranathMandal. “Contribution of shrimp disease research to the development of the shrimp aquaculture industry: an analysis of the research and innovation structure across the countries.” Scientometrics 97, no. 3 (2013): 659-674.
  • [33]Jihong Liu Clarke, , Mohammad TahirWaheed, Andreas G. Lössl, IngerMartinussen, and Henry Daniell. “How can plant genetic engineering contribute to cost-effective fish vaccine development for promoting sustainable aquaculture?.” Plant molecular biology 83, no. 1-2 (2013): 33-40.
  • [34]A. G Coche,. Supporting aquaculture development in Africa: research network on integration of aquaculture and irrigation., 2016.
  • [35]J. Robert Britton, , and MárioLuísOrsi. “Non-native fish in aquaculture and sport fishing in Brazil: economic benefits versus risks to fish diversity in the upper River Paraná Basin.” Reviews in Fish Biology and Fisheries 22, no. 3 (2012): 555-565.
  • [36]Biniam Samuel-Fitwi, , Sven Wuertz, Jan P. Schroeder, and Carsten Schulz. “Sustainability assessment tools to support aquaculture development.” Journal of Cleaner Production 32 (2012): 183-192.
  • [37]William Seaman Jr, , ed. Artificial habitats for marine and freshwater fisheries., 2013.
  • [38]J.Cerda, and Manchado, M., 2013. Advances in genomics for flatfish aquaculture.Genes & nutrition, 8(1), pp.5-17.

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Services we offer:
Essay writing
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Annotated bibliography
PowerPoint presentation
Article/book review
Why us?
Plagiarism free original content
On-time services maintaining deadlines
Experienced writers
Plagiarism and Grammarly report
Dedicate Team Leaders and Quality Checkers
Subjects we cover:
Marketing management
Human resource management
Literature
Law
Finance
Accounts
Economics
Nursing
Sociology
Environmental science
Business studies
Political science
History
Journalism and Masscommunication
Geography

Declaration: Working with us will give you the opportunity to avail divergent range of academic services at affordable rates in assistance with the dedicated team having members from different disciplines holding high degrees in their respective domains. We are experienced in developing B-plan, writing dissertations and theses having employed highly qualified and experienced writers.

You can reach us at-
Email:- ozpaperhelp@gmail.com
https://www.ozpaperhelp.com/
https://www.cheapassignmenthelp.co.uk
https://www.freeassignmenthelp.com
https://cheapassignmenthelp.blogspot.com/
Thanks
Oz Paper Help

https://www.ozpaperhelp.com/
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