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Lagerkvist, Carl Johan. „Essays on the user cost of capital and financing of the agricultural firm /“. Uppsala : Swedish Univ. of Agricultural Sciences (Sveriges lantbruksuniv.), 1999. http://epsilon.slu.se/avh/1999/91-576-5720-3.pdf.
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Dunaway, Tarrah M. „Farm Financial Performance of Kentucky Farms“. UKnowledge, 2013. http://uknowledge.uky.edu/agecon_etds/13.
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This study examines farm financial performance of Kentucky farms using Kentucky Farm Business Management data from 1998-2010. Logit models are used to estimate the likelihood of farm characteristics affecting whether financial ratios fall into critical zones or not. The results show that large farms in terms of total gross returns and total assets are less likely to experience repayment capacity problems. Total gross returns significantly affect all five financial measures. These findings will help farmers and lenders understand what factors influence farm financial performance. Profitability migration is tested to see if the migration probabilities differ across business cycles. Migration drift is also tested to determine if the Markov property of independence is violated. Results show substantial retention in return on equity (ROE) performance over time, and a tendency for trend-reversal if ROE changes occur. Results are compared to previous literature using ARMS data and Illinois FBFM.
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Zouharová, Marie. „Podnikatelský záměr“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223626.
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The diploma thesis deals with the description of the business plan whose main aim is the establishment of an organic poultry eco-farm. The theoretical part specifies the various stages of the business plan and analyzes the current status of organic farms in the Czech Republic. The practical part focuses on the business plan of the establishment of poultry farm and mainly on its creation and there is also the analysis of possible funding from the EU Structural Funds.
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Mackovík, Jaroslav. „Podnikatelský záměr-restrukturalizace živočišné výroby v zemědělském podniku“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241464.
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The aim of the thesis is a business plan - restructuring of livestock production in farm. The thesis uses theoretical findings from the field of business activity financing, company analysis and evaluation of investment efficiency. The project includes investment plan, its execution and evaluation.
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Florey, Barrie H. W. „Appraising farm business financial performance indicators“. Thesis, Bangor University, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.417259.
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Newkirk, Kevin J. „Financial performance comparison for ABC Farm“. Thesis, Kansas State University, 2012. http://hdl.handle.net/2097/19692.
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Master of AgribusinessDepartment of Agricultural Economics
Michael Langemeier
This thesis had two objectives. One objective was to compare one northeast Kansas farm's financial performance from 2002 through 2011 to various groups of farms participating in the Kansas Farm Management Association (KFMA) during the same period. The second objective was to compare the crop acreage growth trends of the same northeast Kansas farm from 2002 through 2011 to the same groups of farms participating in the KFMA. In this thesis the northeast Kansas farm was referred to as ABC Farm. The purpose of this thesis was to provide ABC Farm's owners and management with information that could be used to formulate long-term goals for ABC Farm and to help identify strategies for achieving those goals. ABC Farm's 10-year financial performance was compared to six different KFMA member groups using 12 different financial measures or ratios. The KFMA groups included all NE region farms, NE region farms in the highest value of farm production (VFP) category, STATE irrigated crop farms, NE region farms in the highest net farm income quartile, NE region farms in the highest crop acreage category, and NE region farms in the lowest adjusted total expense ratio quartile. The 12 financial measures or ratios included VFP, net farm income, adjusted total expense ratio, operating profit margin ratio, asset turnover ratio, percent return on assets, VFP per worker, total crop acres farmed, crop machinery investment per crop acre, crop machinery cost per crop acre, current ratio, and debt to asset ratio. ABC Farm's 10-year average financial performance was better than the 10-year average of any KFMA group for most financial measures. ABC Farm's VFP, net farm income, operating profit margin ratio, VFP per worker, total crop acres, and current ratio were all higher than any KFMA group. ABC Farm's adjusted total expense ratio, crop machinery cost per crop acre, and debt to asset ratio were also lower than those of the various KFMA groups compared to. ABC Farm did not compare favorably to other KFMA groups for some of the financial measures. ABC Farm's average crop machinery investment per crop acre was higher than every group. ABC Farm's average asset turnover ratio was lower than every group. ABC Farm's average return on assets was lower than all but one group, all NE region farms.
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Stabel, Jayce. „Farm financial persistence and characteristic analysis“. Thesis, Kansas State University, 2018. http://hdl.handle.net/2097/38798.
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Master of ScienceDepartment of Agricultural Economics
Terry Griffin
Farmers and agricultural lenders often seek the ability to identify positive or negative characteristics to improve farm operations. Determining these characteristics has been the goal of many research studies. More often than not, a unique set of uncontrollable events was credited for contributing the majority of one farm’s success relative to their peers. The goal of this study was to evaluate the assumption that farmers can control their financial persistence defined as remaining in their current financial category, based upon a farm’s debt to asset ratio (D/A), and net farm income per acre (NFI acre⁻¹). Financial categories give agricultural producers a concrete answer to the question of one farm’s ability to maintain their financial persistence during market downturns and poor growing conditions and include Favorable, Marginal Income, Marginal Solvency, and Vulnerable. Farmers across the United States are subject to many uncontrollable variables (temperature, precipitation, market volatility, land value fluctuations, interest rates) leaving them vulnerable to agricultural market downturns, such as the one that began in 2014. Seasonal cash inflows and outflows of farms and their profitability create a difficult situation for farmers and agricultural lenders alike to predict the future. Identifying and estimating the likelihood of financial persistence has become an area of interest for farmers, their advisors, and their financial lenders. Currently, agricultural lenders rely on loan assessment techniques, such as net present values and loss-based methods. These techniques fail to account for the unique and often long-term investment nature of farming. If an additional method for identifying at-risk farms or at least understanding the likelihood of persistence in farms could be found, it would provide an insight into the riskiness of lending to a farm and provide agricultural lenders with an additional analysis tool. The dynamic nature of farm financials and the ever-changing variables of farming limit traditional statistical methods. Considering the difficulty associated with predicting farm default rates due to the complexity of the question, a secondary approach is possible. This study utilized an approach in determining farm financial persistence by estimating the Markov Chain probabilities of four financial categories ranging from Favorable, solvent with positive income to Vulnerable, an insolvent and negative income financial position. Kansas Farm Management Association (KFMA) data from 1993 to 2014 were used to estimate the probability of transitioning between financial categories. This thesis combines transition probabilities of Kanas farms and a multinomial logit model (MNL) to identify farm characteristics of significance. The matrix of probabilities generated, when interpreted, provide information about Kansas farms and their probability of financial persistence, and the MNL model allows for insights into favorable or un-favorable farm characteristics. Farms were found to transition easily between financial categories that had the same debt to asset ratio (D/A), but different net farm income per acre (NFI acre⁻¹, positive or negative) indicating that farm income is more easily changed than farm D/A ratios. Farms in the Favorable category (D/A < 0.4, + NFI acre⁻¹) had the largest probability of financial persistence at 0.83, whereas Vulnerable farms (D/A > 0.4, - NFI acre⁻¹) were most likely to transition to the Marginal Solvency category (D/A > 0.4, + NFI acre⁻¹) with a probability of transitioning of 0.55 versus the probability of remaining in the Vulnerable category of 0.33. It was also found that crop mixture and age were not statistically significant in the MNL model, but gross profit margin and a farm’s percentage of owned land out of total crop acres were statistically significant in explaining why farms were in each category.
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Jette-Nantel, Simon. „Implications of Off-Farm Income for Farm Income Stabilization Policies“. UKnowledge, 2013. http://uknowledge.uky.edu/agecon_etds/15.
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This dissertation examines to what extent off-farm diversification may be an appropriate and accessible tool to mitigate the adverse effects from market failures and incompleteness in the crop and farm income insurance market. While the influence of the nonfarm sector has long been recognized as a primary force in shaping farm structure, off-farm income is rarely acknowledge as a risk management tool for operators and households of commercial farms. The dissertation develops a dynamic model that includes capital market imperfections, economies of scale in farm production, and the presence of adjustment costs in labor allocation decisions. The model provides a realistic characterization of the environment defining income and financial risks faced by farm operators, as well as the risk management alternatives available to them.
It is found that introducing off-farm labor can substantially mitigate the adverse effects of farm income risk on farm operators' and households' welfare, even for larger commercial farms. However, the diversification of labor by the main operator seems to impose labor and managerial constraints that can reduce the intensity and technical efficiency of the farm production. Alternatively, diversification at the household level through the allocation of spousal labor off the farm provides benefits in mitigating the adverse effects of farm income risk on farm production and efficiency, and on operators and households welfare. It thus provides an efficient risk management alternative that is consistent with most rationales that are invoked to justify farm policies.
Results suggest that the increasing incidence and importance of off-farm income within the farm population of most OECD countries is highly relevant in the design of effective farm policies This form of diversification can reduce the need and effectiveness of farm income stabilization polices. While it has been argued elsewhere that broader economic policies had a large influence in closing the income gap between farm and urban households, such policies may also have a role to play in addressing farm income risk issues and, in some cases, may represent more sustainable and efficient policy alternatives.
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Victoria, Vanessa Francesca Villanueva. „Impacts of Best Management Practices on Farm Financial Performance“. Thesis, Virginia Tech, 2004. http://hdl.handle.net/10919/36192.
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A rapidly changing global agribusiness environment creates a challenge for commercially oriented agricultural producers to improve business acumen through strategy development and execution. A best management practice is broadly defined as a practice that is considered to be most effective in improving business performance.
This study examined the relationship of financial leverage and management practices with financial performance on a group of Minnesota and Northwest farms. Management practices were classified into seven broad categories of management, namely strategic planning, financial management, networking, marketing, technology adoption, family relationship and human resources management.
Using multiple regression analysis on 242 observations, the effects of financial leverage and management practices on revenues and profits were determined. While the relationship of best management practices with profitability is less conclusive, this study concludes statistically significant relationships between management practices and financial performance, measured in terms of revenues. There exist positive and statistically significant returns to business planning, transition management, customer management and family relationship management.Master of Science
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TEIXEIRA, FERNANDO ORMONDE. „FINANCIAL OPTIMIZATION OF A WIND FARM IN THE BRAZILIAN ENERGY MARKET“. PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2015. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=29477@1.
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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIROCOORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR
CONSELHO NACIONAL DE DESENVOLVIMENTO CIENTÍFICO E TECNOLÓGICO
PROGRAMA DE SUPORTE À PÓS-GRADUAÇÃO DE INSTS. DE ENSINO
Investigam-se modelos econométricos que sejam capazes de efetuar uma previsão mensal de vento em um parque eólico no Ceará. São testados modelos da família ARMA que consigam capturar a sazonalidade inerente ao movimento das massas de ar e que tragam benefícios aos empreendimentos eólicos localizados no Brasil e na região. Para tal, a previsão de vento é transformada em previsão de geração de energia. Em seguida, é elaborada uma metodologia para encontrar a melhor estratégia de ação a qual maximize o resultado da empresa tendo-se como meta o lucro e restrições de Value at Risk (VaR) e Conditional Value at Risk (CVaR). Os possíveis resultados de geração de energia são simulados concomitantemente com a simulação de preços de liquidação (PLD).
We investigate econometric models that are capable of predicting the wind speed in a wind farm located in the state of Ceará, Brazil. ARMA models are tested to try to capture the seasonality inherent to the wind and that bring benefits to the firms operating wind farms in the region. Wind is converted in power generation to allow predictions to be more precise. Then, a methodology is created to find the best strategy, the one that maximizes the firm s profit. An optimization is made with VaR and CVaR as constraints. The simulated results of power generation are then put together with a simulation of liquidation s price (PLD).
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Stulpinienė, Vaida. „Financial distress prediction model of family farms“. Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2013~D_20140123_133545-56537.
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Designed financial distress prediction model is intended directly for the farmer (decision-maker) in order to diagnose the farm’s financial condition and predict the likelihood of financial distress, by using financial information of his farm. There are identified family farm characteristics in which family farms have higher risks to run in financial distress and are guidelines for the family farms that intend to more carefully monitor and control their financial condition. The aim of the research: after analysing the conception of financial distress and identifying the factors determining the financial condition as well as related indicators and prediction models, to methodologically justify and design financial distress prediction model of family farms.Parengtas finansinio išsekimo prognozavimo modelis tiesiogiai skirtas ūkininkui, kuris panaudodamas savo ūkio finansinę informaciją, galėtų diagnozuoti ūkio finansinę būklę ir iš anksto numatyti finansinio išsekimo grėsmę. Disertacijoje nustatytos ir įvardintos ūkininkų ūkių charakteristikos, kurioms esant ūkiai turi didesnes grėsmes finansiškai išsekti, yra gairės ūkininkų ūkiams, kurie ketina atidžiau stebėti savo veiklą ir kontroliuoti finansinę būklę. Tyrimo tikslas – ištyrus finansinio išsekimo sampratą, identifikavus finansinę būklę sąlygojančius veiksnius, indikatorius ir prognozavimo modelius, metodologiškai pagrįsti ir parengti ūkininkų ūkių finansinio išsekimo prognozavimo modelį.
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Archuleta, Kristy L. „The impact of dyadic processes and financial management roles on farm couples“. Diss., Manhattan, Kan. : Kansas State University, 2008. http://hdl.handle.net/2097/929.
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Berková, Eva. „Podnikatelský plán farmy“. Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10991.
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The study presents a business plan for agriculture company Výkrm Tagrea s.r.o. The plan should ideally confirm that the company's prospectus is viable and should also assist a potential strategic partner in assessing the company. The study consists of two parts. The theoretical section is divided into several chapters, which describe the structure of the prospectus, its users and the reasons for its creation. The practical section focuses on the prospectus in a company that was set up in order to enter the business of building poultry farms. It also analyzes the background of the investment, the current situation in the field and the various processes in the company. The conclusion presents evaluation of the prospectus' effectiveness, including potential risks and proposals aimed at minimizing such risks.
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Vanhuyse, Fedra. „The impact of management practices on financial performance : evidence from farm businesses in England“. Thesis, University of Reading, 2016. http://centaur.reading.ac.uk/68300/.
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The aim of this research was to assess the impact of management practices on the financial performance of farm businesses in England. In addition, it sought to provide insight into the financial performance of the sector. Four farm types (Cereal farms, Dairy farms, Less-favoured Areas Grazing Livestock farms and Lowland Grazing Livestock farms) were selected for this research. First, using the ratios from the DuPont Expansion model (Return on Sales, Asset Turnover, Compound Leverage Factor, Return on Assets and Return on Equity), the results show that Cereal farms consistently perform better than Dairy farms, LFA Grazing Livestock farms and Lowland Grazing Livestock farms, both for the period 2008 to 2013 and in 2011/12, with the exception of Asset Turnover, where Dairy farms achieved the highest performance due to stock management practices, and the duration of the production cycle. Farming does not seem to have issues with liquidity, and the level of indebtedness is low overall. However, low profitability is an issue, which is not necessarily due to cost control, but to falling revenue. Second, management practices, defined as planning, organising, leading and controlling, taking into account the environment to achieve organisational goals, was found to have positive effects on individual farm financial performance, both for all farm types as well as per farm type. In particular, formal planning and benchmarking have positive, statistically significant effects. Highly performing farms (in financial terms) apply management practices more on the farm compared with the lowest 25 percentile of farm businesses. In addition, regression models were estimated to assess the effects of these practices in relation to financial performance. The results showed that increasing in size will also lead to better financial performance for all farm types.
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Oliveira, Renato Alves de. „The pronafâs financing and agricultural pointers of the subsistence farms in the Ceara state“. Universidade Federal do CearÃ, 2008. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=1272.
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FundaÃÃo Cearense de Apoio ao Desenvolvimento Cientifico e TecnolÃgicoThe objective of this study was to analyze the influence of PRONAF - National Program of Strengthening of Familiar Agriculture on the agricultural pointers: production, planted area and productivity of subsistence farms benefited for the Program in the Ceara State, during the period of 1999 to 2005. The research applied tabulate and graphical analyses to study the behavior of the variables and used a model of regression on panel data. The results registered respectively that Ceara State is in the fourth and eighth national position in relation to the number of contracts and to the sum received from PRONAF. The most benefited subsistence farms by the Program were: cotton, rice, sugar cane, beans, cassava and corn. A comparison with others not benefited farms: banana, chestnut and mamona disclosed that despite the benefit, PRONAFâs benefited farms have got an inferior performance to the not benefited ones in relation to the analyzed agricultural pointers. The analysis of the relation between the sum of PRONAFâs financing and the agricultural pointers pointed that, for most of the farms, the Program had a negative effect, even a very small one, on the production, planted area and productivity. We concluded that PRONAFâs influence in the performance of the agricultural pointers of the subsistence farms is very small and negative in most cases.
O objetivo deste estudo foi analisar a influÃncia do PRONAF - Programa Nacional de Fortalecimento da Agricultura Familiar sobre os indicadores agrÃcolas: produÃÃo, Ãrea plantada e produtividade das lavouras de subsistÃncias beneficiadas pelo Programa no Estado do CearÃ, no perÃodo de 1999 a 2005. A pesquisa aplicou anÃlises tabular e grÃfica para estudar o comportamento das variÃveis e utilizou um modelo de regressÃo de dados em painel. Os resultados registraram que o Estado do Cearà encontra-se na quarta e oitava posiÃÃes em nÃvel nacional em relaÃÃo ao nÃmero de contratos e ao montante recebido do PRONAF, respectivamente. As lavouras de subsistÃncia mais beneficiadas pelo Programa foram: algodÃo, arroz, cana-de-aÃÃcar, feijÃo, mandioca e milho. Uma comparaÃÃo destas lavouras com outras nÃo beneficiadas: banana, castanha de caju e mamona revelou que apesar do financiamento, as lavouras beneficiadas pelo PRONAF obtiveram um desempenho inferior ao das nÃo beneficiadas em relaÃÃo aos indicadores agrÃcolas analisados. A anÃlise da relaÃÃo entre o montante de financiamento do PRONAF e os indicadores agrÃcolas apontou que para a maioria das lavouras o Programa teve um efeito negativo, embora muito pequeno, sobre a produÃÃo, Ãrea plantada e produtividade. Concluiu-se que a influÃncia do PRONAF no desempenho dos indicadores agrÃcolas das lavouras de subsistÃncia à muito pequena e na maioria dos casos negativa.
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Breitschopf, Barbara. „Rural financial markets under transformation a study on credit supply and demand in Romania's private farm sector /“. [S.l. : s.n.], 2003. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB10633969.
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Walsh, Jonathan Patrick. „Organic Dairy Profitability in Vermont: Measuring the Impacts of Management and Market Forces on Farm Financial Performance“. ScholarWorks @ UVM, 2019. https://scholarworks.uvm.edu/graddis/1003.
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The total number of operating dairy farms in the US has decreased by 74.1% over the past 25 years, dropping from 155,339 in 1992 to just 40,219 in 2017. As milk prices have fallen and become more volatile, profit margins have tightened, causing farmers to leave the business due to low profitability. Some Vermont farmers are currently looking for new economic strategies. One approach has been to transition from conventional to organic production in order to take advantage of better prices and new market opportunities. In order to make production decisions, farmers need accurate financial information on the costs and benefits of the various options available. Since 2004, UVM Extension has collected panel data on organic dairy farms in Vermont to help meet this growing need.
As a part of UVM’s long-term organic dairy profitability research, this study analyzed 10 years of financial panel data (2006-2017) from an unbalanced panel of approximately 40 organic dairy farms in Vermont. For article 1, a multivariate fixed effects regression model was used to identify key factors influencing farm profitability and estimate their effects on Return on Assets. Variables related to feeding management, farm management, farm characteristics, input costs, and year were shown to be significant. For article 2, industry wide milk price trends were compared with descriptive statistics on Vermont organic dairy profitability outcomes across a 3-year period (2015-2017) in order to test the hypothesis that recent price shifts have a had a noticeable effect on farm profitability. Despite limited data for 2017, results indicated a study-wide reduction in ROA in line with national market trends.
In identifying management and market factors associated with profitability, this thesis provides valuable decision-making information for farmers interested in switching to organic. Results suggest that feeding management and milk quality improvements can improve profitability outcomes on Vermont farms. Vermont farmers will also benefit from the updated cost of production and financial performance data presented here. Evidence from this thesis also supports a need for new supply management policies and a more nuanced approach to organic dairy profitability research.
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Dvořák, Michal. „Podnikatelský plán“. Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-163034.
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Komicha, Hussien Hamda. „Farm household economic behaviour in imperfect financial markets : empirical evidence and policy implications on saving, credit and production efficiency in Southeastern Ethiopia /“. Uppsala : Dept. of Economics, Swedish University of Agricultural Sciences, 2007. http://epsilon.slu.se/200778.pdf.
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Quandahl, Kendal. „Economic feasibility of alternative crops in Northeast Iowa to sustain family incomes“. Kansas State University, 2017. http://hdl.handle.net/2097/35318.
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Master of AgribusinessDepartment of Agricultural Economics
Vincent R. Amanor-Boadu
The purpose of this thesis is to identify which alternative crops could be enhance the income of Quandahl Farms the most by moving the smallest acreage from the farm’s traditional corn and soybean enterprises into its production. The considered crops are grapes, raspberries, and black currants. The objectives of this study included assessing the technical feasibility of producing the selected crops in Northeast Iowa given the agronomic conditions in the region and the agronomic requirements of the crops. The other was the assessment of the economic feasibility of the selected crops and determining the minimum acres required for each to enhance the farm’s financial situation and still allow for corn and soybeans to be the main crops. The analyses were conducted using secondary data on the selected crops from published budgets and government and extension reports as well as the historical financials of Quandahl Farms. The analyses were conducted over a 10-year horizon to ensure a significant duration of cash flow and allow the establishment of the alternative crops. In that 10-year period, the net present value of Quandahl Farms income is $214 per acre per year. Additionally, the analyses were evaluated under four alternative scenarios of prices and yield for each of the crops in addition to the base scenario. The results shows that grapes and black currants were not economically feasible in Northeast Iowa even though they were agronomically feasible. On the contrary, raspberries were found to be both technically and economically feasible in Northeast Iowa. The net present value under that base scenario for raspberries was $23,267 at a discount rate of 4.5%. Based on the net present value of corn and soybean revenue of the same period, it is estimated that taking 22 acres from the current production and putting it into raspberries would increase average farm income by $60,000. The study shows there is an opportunity to allocate a relatively small proportion of current corn and soybean acreage to raspberries to significantly increase farm incomes. As a result, it is recommended to the principals of Quandahl Farms to consider making this small investment in raspberries to protect the farm from the frequent vicissitudes of farm incomes. The next step after their agreement is to develop the business plan to implement such an investment.
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Swendson, Lana Ann. „Strategically addressing the needs of agricultural producers in times of financial and legal distress“. Thesis, Kansas State University, 2013. http://hdl.handle.net/2097/16933.
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Master of ScienceDepartment of Communications and Agricultural Education
Lauri M. Baker
The purpose of this study was to identify the needs of Kansas' agricultural producers in relation to financial and legal matters at a local level. The following research questions guided this study: 1) what services, identified by local producers, are needed in communities across Kansas to assist producers in times of financial and legal distress; 2) what are the perceptions among producers of the Kansas Agricultural Mediation Services (KAMS); 3) what brand attributes, names, and taglines would appeal to producers for an organization addressing their financial and legal distress; 4) how can organizations effectively market financial and legal services to producers? A qualitative study design was used in order to assess the research questions. Six focus groups were performed throughout the state in three different geographic locations. Participants were selected using purposive sampling in order to have one group of people familiar with the organization (KAMS) currently helping producers with their legal and financial issues and one unfamiliar group in each location. Grunig’s excellence in public relations model served as the conceptual framework for this study. Results of this study concluded that rural Kansas’ communities see a need for service organizations similar to KAMS. Participants value assistance with family farm transition planning as well as financial assistance. Participants saw marketing and promotion of the current services offered just as critical as having the services themselves. Participants felt these services should be marketed through two-way communication channels, such as social media, an organizational representative for face-to-face interaction, and collaboration with extension. Additionally, participants voiced strong opinions about various brand attributes.
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Heaton, Michael Wallace. „English interwar farming : a study of the financial outcomes of individual farms, 1919-1939“. Thesis, University of Leicester, 2015. http://hdl.handle.net/2381/36255.
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The interwar years were particularly harsh for the farming community. The big upsurge of prices during the Great War was quickly reversed in 1920-1921. Government considered the plight of farming in 1923 but, when this improved, continued laissez-faire policies throughout the 1920s. However, they became interventionist in 1932-1933, first with subsidies for wheat and then later with cattle and other grain products. There is scant research into the profitability of the different branches of farming. While there is reasonable historiography for the 1920s, there is very little detailed information about the fortunes of farming in the 1930s, a gap which this thesis has filled. This study is based on 35 studies of profitability of individual farming operations, and it uniquely offers an insight into the minutiae of farming in the interwar years. Apart from identifying individual trends of the components of arable and livestock farming, it also evidences benefits of specialisation or competitive edge where these were found. After the price adjustment of 1920-1921, mixed farming was the first to become unprofitable due to increasing imports from major grain producing countries. Cattle were the next to come under pressure from the Meat Trusts of North America. Milk had its problems too, so no sector was immune during the study period. The 1930s were almost universally harsh for farming, with the exception of cattle grazing in the second half of that decade. Where in earlier times there may have been a greater degree of commonality of outcomes with mixed farming at the fore, this later period saw a divergence in farmers’ fortunes, which this thesis articulates.
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Fonseca, Ronald Bernardes. „Modelling main worldwide financial Ãndices risk management: so far, but so close!“ Universidade Federal do CearÃ, 2014. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=15526.
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nÃo hÃO presente artigo busca uma mÃtrica refinada e confiÃvel para mensurar riscos financeiros. RiskMetrics (1994) marcou o inÃcio dessa busca e desde entÃo vÃrios pesquisadores contribuÃram com inovaÃÃes e novos modelos para essa medida e aqui se apresenta mais um passo desse caminho, ao se agregar uma modelagem multivariada. Com essa modelagem à possÃvel capturar o efeito contÃgio e a interdependÃncia financeira global. O grupo de 10 paÃses presente no estudo representa 49,9% do PIB mundial e possuem representantes de 5 continentes. O modelo de volatilidade segue sugestÃo apresentada por Cappielo, Engle e Sheppard (2006) e modelos de Value-at-Risk (VaR) seguem Matos, Cruz, Macedo e Jucà (CAEN-UFC Workingpaper). AtravÃs desse procedimento à possÃvel calcular VaR levando em consideraÃÃo o efeito contÃgio e a interdependÃncia entre os mercados ao longo do tempo. Os resultados encontrados sÃo robustos contra problemas de variÃveis omitidas, heterocedasticidade e endogeneidade, alÃm de considerar quebras estruturais. De acordo com os resultados encontrados, a interdependÃncia apresenta um papel importante dentro do processo de mensuraÃÃo de risco de mercado, apesar de atà agora ter sido esquecida pelos pesquisadores. Isso se deve, principalmente, porque a integraÃÃo financeira a nÃvel global leva ao cenÃrio de dependÃncia crescente entre os mercados financeiros e, dessa forma, aumentando o contÃgio de um impacto que ocorre em um mercado nos outros. Convidamos outros pesquisadores a rever nossa metodologia, utilizando inclusive mais informaÃÃes e incluindo outros paÃses. Acredita-se que o mundo està ano a ano se tornando mais globalizado e suas economias por consequÃncia. Nesse artigo esse efeito està sendo considerado dentro da mensuraÃÃo do risco de mercado. Incorporar esse efeito leva a modelagem, legal e interna, mais acurada, que ajuda supervisores de mercado a garantirem estabilidade de longo prazo para os mercados e possuÃrem mÃtricas mais confiÃveis dentro das instituiÃÃes sob sua tutela. AlÃm disso, à de grande valia para Ãreas de GestÃo de Risco de bancos e instituiÃÃes financeiras ao ajuda-las a compreender melhor seu perfil de risco, melhorar a comunicaÃÃo com investidores institucionais internacionais e ranquear de maneira mais eficiente seus investimentos e aplicaÃÃes. Estudos anteriores possuem um aspecto comum: Apenas levam em consideraÃÃo mudanÃas de volatilidade nos mercados domÃsticos, nÃo levando em consideraÃÃo os efeitos que outros paÃses possuem neles. No presente estudo, esse efeito se provou como importante e representativo, os modelos univariados domÃsticos falharam mais e com mais severidade que os modelos multivariados. Portanto, no presente artigo, buscou-se o desafio de dar o passo de nÃo mais modelar modelos univariados domÃsticos, mas modelos 4 multivariados globais. Acredita-se que esse avanÃo metodolÃgico ajudarà a melhor mensurar e entender o comportamento do risco de mercado atravÃs do mundo.
This paper enter into the search of a refined and trustable metric for measuring financial risk. RiskMetrics (1994) marked the start of this search and since them many researches contributed with innovations and new models for that measure, and here we find a stepforward into the search, by aggregating multivariate models, with this itâs possible to capture the effect of a worldwide contagion and financial interdependence. The group of 10 countries presents in this study represents 49,9% of world GDP and has representation across 5 continents. We follow the model of volatilities suggested in Cappielo, Engle e Sheppard (2006) and Value-at-Risk follows Matos, Cruz, Macedo e Jucà (CAEN-UFC Working paper), though this procedure itâs possible to accurate VaR model, and take in count the contagion and interdependence between markets, in long term. Our results are robust to problems with omitted variable, heteroskedasticity and endogeneity. We also take into account for structural break. According to our results, the interdependence plays an important role into financial risk measure process, although its until now usually forbidden by modelers, mostly because worldâs financial integration leads the global economies to the scenario of increasing dependence among them and contagion effect that spreads the impacts that occur into one market to the others. We invite researchers to revisit this issue in order obtain evidences using larger data and other countries as well. We claim that the world is year by year more globalized, and so are the other economies, here we add this into account for measuring financial risks. This leads to model, legal and internal, more accurate that help supervisors to guarantee the long term stability across the markets, have trustable measure of the financial institutions under their responsibility. Besides, helps the Risk Management area of banks and other financial institutions to better understand their risk profile, improve communication with institutional investors worldwide and rank effiently their investments and applications into the markets. Previous studies have a common aspect: they only consider the volatilities change across the domestic market, not tanking in consider the effect of the other countries into the domestic volatility, and this effect here is proven to be important and representative, the univariate domestic risk measure fails more and harder than the multivariate model. That being said, here we take this step, the challenge of modeling no more univariate, domestic risk measures, but a worldwide multivariate. This is a methodological innovation that helps better measure and understands the financial risks behavior across the world.
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Fonseca, Ronald Bernardes. „Modelling main worldwide financial índices risk management: so far, but so close!/“. reponame:Repositório Institucional da UFC, 2015. http://www.repositorio.ufc.br/handle/riufc/15296.
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FONSECA, Ronald Bernardes. Modelling main worldwide financial índices risk management: so far, but so close! 2015. 42f. Dissertação (mestrado profissional) - Universidade Federal do Ceará, Programa de Pós Graduação em Economia, CAEN, Fortaleza - Ce, 2015Submitted by Mônica Correia Aquino (monicacorreiaaquino@gmail.com) on 2016-02-29T20:26:02Z No. of bitstreams: 1 2015_dissert_rbfonseca.pdf: 1358735 bytes, checksum: db31b9a544c323ee192b2f988a2b0123 (MD5)
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This paper enter into the search of a refined and trustable metric for measuring financial risk. RiskMetrics (1994) marked the start of this search and since them many researches contributed with innovations and new models for that measure, and here we find a stepforward into the search, by aggregating multivariate models, with this it’s possible to capture the effect of a worldwide contagion and financial interdependence. The group of 10 countries presents in this study represents 49,9% of world GDP and has representation across 5 continents. We follow the model of volatilities suggested in Cappielo, Engle e Sheppard (2006) and Value-at-Risk follows Matos, Cruz, Macedo e Jucá (CAEN-UFC Working paper), though this procedure it’s possible to accurate VaR model, and take in count the contagion and interdependence between markets, in long term. Our results are robust to problems with omitted variable, heteroskedasticity and endogeneity. We also take into account for structural break. According to our results, the interdependence plays an important role into financial risk measure process, although its until now usually forbidden by modelers, mostly because world’s financial integration leads the global economies to the scenario of increasing dependence among them and contagion effect that spreads the impacts that occur into one market to the others. We invite researchers to revisit this issue in order obtain evidences using larger data and other countries as well. We claim that the world is year by year more globalized, and so are the other economies, here we add this into account for measuring financial risks. This leads to model, legal and internal, more accurate that help supervisors to guarantee the long term stability across the markets, have trustable measure of the financial institutions under their responsibility. Besides, helps the Risk Management area of banks and other financial institutions to better understand their risk profile, improve communication with institutional investors worldwide and rank effiently their investments and applications into the markets. Previous studies have a common aspect: they only consider the volatilities change across the domestic market, not tanking in consider the effect of the other countries into the domestic volatility, and this effect here is proven to be important and representative, the univariate domestic risk measure fails more and harder than the multivariate model. That being said, here we take this step, the challenge of modeling no more univariate, domestic risk measures, but a worldwide multivariate. This is a methodological innovation that helps better measure and understands the financial risks behavior across the world.
O presente artigo busca uma métrica refinada e confiável para mensurar riscos financeiros. RiskMetrics (1994) marcou o início dessa busca e desde então vários pesquisadores contribuíram com inovações e novos modelos para essa medida e aqui se apresenta mais um passo desse caminho, ao se agregar uma modelagem multivariada. Com essa modelagem é possível capturar o efeito contágio e a interdependência financeira global. O grupo de 10 países presente no estudo representa 49,9% do PIB mundial e possuem representantes de 5 continentes. O modelo de volatilidade segue sugestão apresentada por Cappielo, Engle e Sheppard (2006) e modelos de Value-at-Risk (VaR) seguem Matos, Cruz, Macedo e Jucá (CAEN-UFC Workingpaper). Através desse procedimento é possível calcular VaR levando em consideração o efeito contágio e a interdependência entre os mercados ao longo do tempo. Os resultados encontrados são robustos contra problemas de variáveis omitidas, heterocedasticidade e endogeneidade, além de considerar quebras estruturais. De acordo com os resultados encontrados, a interdependência apresenta um papel importante dentro do processo de mensuração de risco de mercado, apesar de até agora ter sido esquecida pelos pesquisadores. Isso se deve, principalmente, porque a integração financeira a nível global leva ao cenário de dependência crescente entre os mercados financeiros e, dessa forma, aumentando o contágio de um impacto que ocorre em um mercado nos outros. Convidamos outros pesquisadores a rever nossa metodologia, utilizando inclusive mais informações e incluindo outros países. Acredita-se que o mundo está ano a ano se tornando mais globalizado e suas economias por consequência. Nesse artigo esse efeito está sendo considerado dentro da mensuração do risco de mercado. Incorporar esse efeito leva a modelagem, legal e interna, mais acurada, que ajuda supervisores de mercado a garantirem estabilidade de longo prazo para os mercados e possuírem métricas mais confiáveis dentro das instituições sob sua tutela. Além disso, é de grande valia para áreas de Gestão de Risco de bancos e instituições financeiras ao ajuda-las a compreender melhor seu perfil de risco, melhorar a comunicação com investidores institucionais internacionais e ranquear de maneira mais eficiente seus investimentos e aplicações. Estudos anteriores possuem um aspecto comum: Apenas levam em consideração mudanças de volatilidade nos mercados domésticos, não levando em consideração os efeitos que outros países possuem neles. No presente estudo, esse efeito se provou como importante e representativo, os modelos univariados domésticos falharam mais e com mais severidade que os modelos multivariados. Portanto, no presente artigo, buscou-se o desafio de dar o passo de não mais modelar modelos univariados domésticos, mas modelos 4 multivariados globais. Acredita-se que esse avanço metodológico ajudará a melhor mensurar e entender o comportamento do risco de mercado através do mundo.
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Bednářová, Martina. „Podnikatelský plán - založení kozí farmy“. Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-193775.
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The aim of this thesis is the creation of a business plan in order to set up a business. The business is specialised in the breeding of goats and direct distribution of products made from goat's milk. A fundamental part of the plan is constituted by the conducted strategic analysis. The basis of the analysis compilation were data from prominent Czech organizations, an analysis of the market, and communication with competitors and experts. There were also similarities in other important parts of the plan. This is represented by a marketing, production and financial plan. The marketing plan provides information about used marketing strategies. The production plan informs about technologies and the volume of production. In order to validate the viability of the existent aim, the research was conducted on the basis of the financial plan. One of the benefits of this paper is the identification and elaboration of all important aspect influencing the initiation and subsequent functioning of a particular business, as well as the proposition of solutions for problematic areas.
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Holubová, Hana. „Včelí farma s prvky inovací“. Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264048.
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The aim of the thesis is to create a business plan Bee farm U Králů in the region Šumava. The main activity of bee farm is the production of bee products. Thesis also deals with the problem of loss of beekeepers and the lack of awareness of this discipline in the Czech Republic through the beekeeping club, apitourism and bee educational trail. Bee farm is also pathfinder on the Czech market in the sphere apitherapy. The contribution of the thesis is in the support of beekeeping and in the production of quality products.
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Jagelavičius, Žydrūnas. „Ūkininko ūkio finansinės būklės ir rezultatų vertinimo metodikos tobulinimas palyginamumo požiūriu“. Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090608_152750-19390.
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Tyrimo objektas – ūkininko ūkio finansinės būklės ir rezultatų vertinimas.
Darbo tikslas – sudaryti ūkininko ūkio finansinės būklės ir rezultatų vertinimo metodiką, grindžiamą palyginamumo principu.
Tyrimo tikslui pasiekti darbe numatoma išspręsti šiuos uždavinius:
1. atskleisti finansinės būklės ir rezultatų vertinimo metodikos esmę;
2. identifikuoti žemės ūkio produkcijos gamybos ir apskaitos specifikos veiksnius, sąlygojančius atskiros finansinės būklės ir rezultatų vertinimo metodikos ūkiui poreikį;
3. atlikti identifikuotų veiksnių sąlygojamas ūkio apskaitos ir santykinių finansinių rodiklių apskaičiavimo metodikos korekcijas, grindžiamas palyginamumo principu;
4. sudaryti ūkininko ūkio finansinės būklės ir rezultatų vertinimo metodiką, grindžiamą turinio svarbos prieš formą ir palyginamumo principais;
5. empiriškai patikrinti sudarytą finansinės analizės metodiką panaudojant ūkio finansinės atskaitomybės duomenis.
Tyrimo metodai: teisinės, ekonominės ir mokslinės literatūros analizė ir sintezė, loginė analizė ir sintezė, prognozinės ūkio finansinės atskaitomybės panaudojimas, santykinių pokyčių skaičiavimas, apskaičiuotų statistinių dydžių sisteminimas (lentelių sudarymas), palyginamoji finansinių rodiklių analizė, gautų rezultatų apibendrinimas ir išvadų formulavimas.
Tyrimo rezultatai:
• pirmoje darbo dalyje atskleista finansinės būklės ir rezultatų vertinimo metodikos esmė, kuri apibrėžta kaip taisyklių, reikalavimų, metodų ir būdų visuma finansinei informacijai apie... [toliau žr. visą tekstą]Research object – the evaluation of farmer’s farm financial state and results. Research aim – to compose the methodics of evaluation of financial situation and results in the farmer’s farm based by the comparability principle. Objectives: 1. to disclose the essence of methodics of evaluation of financial state and results; 2. to identify the factors of specifics of agricultural production and accounting taking influence on demand of individual methodics of evaluation of financial state and results in the farm; 3. to perform the corrections in farm accounting and methodics of calculation of comparative financial indicators influenced by the identified factors and based by the comparability principle; 4. to compose the methodics of evaluation of financial situation and results in the farmer’s farm based by the content importance prior to form and the comparability principles; 5. to verify empirically the prepared methodics of financial analysis using the farm financial accountability data. Research methods: analysis and synthesis of juristic, economic and scientific literature, logical analysis and synthesis, use of farm prognostic financial accountability, calculation of comparative variation, filing of counted statistic dimensions (formation of tables), comparable analysis of financial indicators, generalization of obtained results and formulation of conclusions. Research results: • in the first part of work the essence of methodics of evaluation of financial state and... [to full text]
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Bergvall, Daniel. „Cost Comparison of Repowering Alternatives for Offshore Wind Farms“. Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-395298.
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The aim of this thesis is to evaluate different repowering alternatives from the viewpoint of increasing power production from existing offshore wind farms (OWF), as some of the first commissioned OWFs are approaching the end of their expected lifetime. The thesis presents a literature review of components and financial aspects that are of importance for repowering of OWFs. In the literature review, risks and uncertainties regarding repowering are also lifted and analysed. The thesis contains a case study on Horns Rev 1 OWF, where three different repowering scenarios are evaluated by technical and financial performance, aiming to compare the cost of repowering alternatives. The design of the case study is based around previous studies of offshore repowering having focused mainly on achieving the lowest possible levelized cost of energy (LCoE) and highest possible capacity factor, often resulting in suggested repowering utilizing smaller wind turbines than the existing ones. In order to evaluate the financial viability of repowering alternatives, the software RETScreen Expert was used to estimate the annual energy production (AEP) after losses and calculate the net present value (NPV) and LCoE for lifetime extension and full repowering utilizing different capacity wind turbines. Input values from the literature as well as real wind resource measurements from the site was utilized to achieve as accurate results as possible. The result of the case study shows that repowering of OWFs have the possibility of providing a very strong business case with all scenarios resulting in a positive NPV as well as lower LCoE than the benchmarked electricity production price. Although the initial investment cost of the different repowering alternatives presented in this thesis still are uncertain to some extent, due to the lack of reliable costs for repowering alternatives, this thesis provides a base for further research regarding the repowering of OWFs.
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Постол, Н. В. „Фінансове забезпечення розвитку фермерських господарств України“. Thesis, Чернігів, 2020. http://ir.stu.cn.ua/123456789/20179.
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Постол, Н. В. Фінансове забезпечення розвитку фермерських господарств України : магістерська робота : 072 Фінанси, банківська справа та страхування / Н. В. Постол ; керівник роботи Парубець О. М. ; Національний університет «Чернігівська політехніка», кафедра фінансів, банківської справи та страхування. – Чернігів, 2020. – 79 с.Об’єктом дослідження випускної кваліфікаційної роботи виступає діяльність фермерських господарств в Україні. Предметом дослідження є сукупність фінансових відносин, що виникають між фермерськими господарствами, органами державної виконавчої влади та місцевого самоврядування в процесі фінансового забезпечення розвитку фермерства в Україні. Метою роботи є дослідження існуючих проблем у фінансовому забезпеченні розвитку фермерських господарств України та розробка заходів спрямованих на зростання їх власних, позикових і залучених фінансових ресурсів. Для досягнення даної мети поставлено такі завдання: дослідження теоретичних аспектів фінансового забезпечення фермерських господарств; визначення напрямків державної аграрної політики; державної політики фінансового забезпечення розвитку фермерських господарств; ознайомлення з основними положеннями нормативно-законодавчих актів в сфері регулювання діяльності фермерських господарств; аналіз фінансово-економічних показників діяльності фермерських господарств в Україні та обсягів державної фінансової підтримки їх розвитку; дослідження зарубіжного досвіду фінансового забезпечення розвитку фермерських господарств; виявлення проблем у фінансовій діяльності та фінансовому забезпеченні вітчизняних фермерських господарств; здійснення економічного обґрунтування заходів спрямованих на удосконалення фінансового забезпечення вітчизняних фермерських господарств. Одержані результати можуть бути органам державної виконавчої влади та самоврядування, а також суб’єктами аграрного сектору України.
The aim of the work is to study the existing problems in the financial support of the development of farms in Ukraine and to develop measures aimed at increasing their own, borrowed and attracted financial resources. To achieve this goal, the following tasks are set: study of theoretical aspects of financial support of farms; determination of directions of the state agrarian policy; state policy of financial support for the development of farms; acquaintance with the basic provisions of normative-legislative acts in the field of regulation of activity of farms; analysis of financial and economic indicators of farms in Ukraine and the amount of state financial support for their development; research of foreign experience of financial support of development of farms; identification of problems in financial activities and financial support of domestic farms; implementation of economic justification of measures aimed at improving the financial security of domestic farms. The obtained results can be bodies of state executive power and self-government, as well as subjects of the agricultural sector of Ukraine.
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Parsons, Robert Lee. „Financial costs and economic tradeoffs of alternative manure management policies on dairy and dairy/poultry farms in Rockingham County, Virginia“. Diss., This resource online, 1995. http://scholar.lib.vt.edu/theses/available/etd-08272007-163607/.
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Hägerstrand, John, und Filip Olsson. „Full Fart Framåt, Håll Tätt Bakåt?! : En studie om ekonomi och sportsliga resultats inverkan på allsvenska fotbollsklubbar“. Thesis, Södertörns högskola, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-33644.
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The economics of football during the last decades has gone through a dramatic transformation. The most considerable change for both European and Swedish football clubs, is the ongoing increase of total revenues. Despite increasing revenues, several clubs experience financial problems and difficulties. This has led to a point where clubs require a proper business strategy with economics playing a big part. The previous research on the field has been dedicated to the link between sport performance and economics, but above all on English and Spanish football clubs. The purpose of this study is to examine and analyze the impact of a potential correlation between sport performance and club economy. Different economic variables were examined during the period of 2010-2016 in Swedish elite league for men, Allsvenskan. In the study, the results show a link between club economy and sport performances, which previous studies have already proved. Player salaries measured highest among the examined variables, although none showed a strong correlation.
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Nikkanen, Hanna. „A wealth of soil : Social-ecological traps, economy and agency on Finnish farms“. Thesis, Stockholms universitet, Stockholm Resilience Centre, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-194321.
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Food systems are facing increasing pressure to adapt to the local, regional and global implications of the climate crisis while reducing the environmental impacts of food production and retaining their competitiveness on increasingly connected agri-food markets. Many suggested aspects of a more resilient, sustainable model of food production are directly linked to decisions made on individual farms. However, there are known social-ecological traps that limit farmers’ capacity to break away from unsustainable paths. This thesis investigates the impact of trap dynamics on the incidence of sustainability transitions on Finnish farms – for example, transitions from animal to plant agriculture, or from monoculture to crop diversity. I use national tax records and interviews with regenerative farmers to identify patterns and circumstances that preclude farmers’ ability to carry out sustainability transitions, and to describe strategies used by regenerative farmers to enhance their agency and avert traps. My findings indicate that rigid governance and market structures, an increasing burden of debt and intensifying ecological pressures converge to create, sustain and exacerbate social-ecological traps. Finally, this thesis suggests that the existence of farm-level traps may hamper attempts to address food system lock- ins across scales, diminishing the system’s capacity to respond to shocks and changing circumstances.
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Ferrer, Myra Clarisse. „Financial impact analysis of IPM with conventional sampling and IPM with binomial sequential sampling method to traditionally operated farms for collards, 2007“. Connect to this title online, 2008. http://etd.lib.clemson.edu/documents/1219953493/.
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Liukumaitė, Eglė. „Paramos pagal Ekologinio ūkininkavimo programą ekonominė nauda ūkiams“. Master's thesis, Lithuanian Academic Libraries Network (LABT), 2012. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2012~D_20120613_142327-15061.
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Magistrantūros studijų baigiamasis darbas, 72 puslapiai, 21 paveikslas, 20 lentelių, 95 literatūros šaltiniai, 2 priedai, lietuvių kalba.
PRASMINIAI ŽODŽIAI: ekologiniai ūkiai, ekonominė nauda.
Tyrimo objektas – paramos ekonominė nauda ekologiniams ūkiams.
Tyrimo tikslas – įvertinti paramos pagal Ekologinio ūkininkavimo programą ekonominę naudą ūkiams.
Tyrimo uždaviniai:
1) teoriškai ištirti ekologinio ūkininkavimo vietą agrarinės aplinkosaugos priemonių sistemoje;
2) teoriškai išanalizuoti ekologinio ūkininkavimo reikšmę agrarinės aplinkosaugos priemonių sistemoje ekonominiu, socialiniu bei aplinkosaugos požiūriais;
3) nustatyti, kokią įtaką šalies ūkininkų ūkių pajamoms ir pelnui turi parama ekologiniams ūkiams;
4) remiantis apklausos duomenimis, įvertinti ekologinio ūkininkavimo ekonominę naudą Kėdainių rajono ūkiams.
Tyrimo metodai: mokslinės literatūros, dokumentų ir teisės aktų analizė ir sintezė, statistinių duomenų analizės, grupavimo, palyginimo metodai, grafinis vaizdavimo būdas. Detalesniam tyrimui, siekiant įvertinti ekologinio ūkininkavimo ekonominę naudą ūkiams, atlikta atvejo analizė,– apklausti Kėdainių rajono ekologinių ūkių savininkai (atlikta jų anketinė apklausa).
Tyrimo rezultatai:
• pirmojoje darbo dalyje teoriškai išnagrinėta ekologinio ūkininkavimo vieta agrarinės aplinkosaugos priemonių sistemoje, išanalizuota ekologinio ūkininkavimo reikšmė agrarinės aplinkosaugos priemonių sistemoje ekonominiu, socialiniu bei aplinkosaugos požiūriais;
• antrojoje... [toliau žr. visą tekstą]The final work of university Master studies: 72 pages, 21 figures, 20 tables, 95 references, 2 appendices, in Lithuanian. KEY WORDS: organic farms, economic benefits. Research object – economic benefits of the support to organic farms. Research aim – to evaluate economic benefits of the support according to the organic farming scheme to farms. Objectives: 1) to investigate theoretically the place of organic farming in the system of agro-environmental measures; 2) to analyze the economic, social and environmental aspects of organic farming in the system of agro-environmental measures; 3) to determine the impact of organic farming support on farm income and profits; 4) to assess the economic benefits of organic farming to farms in Kėdainiai district. Research methods: analysis and synthesis of scientific literature, documents and legislation, statistical data collection and analysis, comparison, graphical presentation, questionnaire. Research results: • The first part examines foreign and Lithuanian literature on the place of organic farming in the system of agro-environmental measures at theoretical level, analyzes the economic, social and environmental aspects of organic farming; • The second part determines the methods to be used to evaluate the economic benefits of organic farming; • The third part evaluates economic benefits of organic farming to farms: in the country – according to FADN 2006 – 2010 data, in Kėdainiai district – according to the questionnaire data (they... [to full text]
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Raudoniūtė, Eglė. „Smulkių ūkių ekonominė atskirtis Lietuvoje“. Master's thesis, Lithuanian Academic Libraries Network (LABT), 2012. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2012~D_20120613_142700-24216.
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Magistrantūros studijų baigiamasis darbas, 48 puslapiai, 13 paveikslų, 5 lentelės, 61 literatūros šaltinių, 3 priedai, lietuvių kalba.
PRASMINIAI ŽODŽIAI: smulkieji ūkiai, pusiau natūriniai ūkiai, ekonominė atskirtis, ES finansinė parama.
Tyrimo objektas – smulkių ūkių ekonominė atskirtis.
Tyrimo tikslas – išanalizuoti smulkių ūkių ekonominę atskirtį ir ją įtakojančius veiksnius bei įvertinti ES finansinės paramos poveikį šios atskirties mažinimui.
Tyrimo uždaviniai:
1) pateikti ekonominės atskirties sampratą bei identifikuoti smulkiuosius ūkius;
2) apibrėžti ekonominės atskirties veiksnius;
3) nustatyti finansinės paramos būtinumą smulkiems ūkiams;
4) įvertinti smulkių ūkių ekonominę atskirtį ir paramos įtaką šios atskirties mažinimui Šilalės rajone.
Tyrimo metodai: mokslinės ir publicistinės literatūros, statistinių duomenų, dokumentų ir teisinių aktų analizės bei sintezės metodai; statistinių duomenų rinkimo ir analizės, grupavimo, grafinio modeliavimo metodai; lyginamasis metodas; loginis ir apibendrinimo metodai; detalesnei analizei panaudotas analizuojamas duomenų rinkimas apklausos metodu – anketinė apklausa nukreipta į smulkiesiems ūkininkams suteiktos finansinės paramos poveikio ekonominės atskirties veiksnių mažinimui išaiškinimą.
Tyrimo rezultatai:
• pirmojoje darbo dalyje teoriniame lygmenyje užsienio ir lietuvių literatūros autorių išnagrinėta ekonominės atskirties samprata, smulkių ūkių tipologija, ūkių dydžio kriterijai bei pateikta tyrimo metodika;
•... [toliau žr. visą tekstą]Final work of University Master studies: 48 pages, 13 figures, 5 tables, 61 references, 3 appendices, in Lithuanian. KEY WORDS: small farms, semi–subsistence farms, economic exclusion, the EU financial support. Research object – the economic exclusion of small farms. Research aim – to explore the economic exclusion of small farms and its determinants, to assess the impact of financial support on the reduction of this exclusion. Objectives: 1) to define the concept of economic exclusion and identify small farms; 2) to explore the determinants of economic exclusion of small farms; 3) to assess the need of financial support for small farms; 4) to examine the impact of financial support on the reduction of the determinants of economic exclusion of small farms in Šilalė district. Research methods: analysis and synthesis of scientific and publicist literature, documents and legislation; statistical data collection and analysis, comparison and graphical representation; logical simulation and summation; questionnaire survey. Research results: • The first part defines the concept of economic exclusion, analizes typology of small farms, criteria of farm size and determines the methods to be used for evaluation of the economic exclusion; • The second part defines the determinants of economic exclusion, reveals the need of financial support for small farms; • The third part evaluates the impact of financial support on the reduction of determinants of economical exclusion of small... [to full text]
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Asmah, Ruby. „Development potential and financial viability of fish farming in Ghana“. Thesis, University of Stirling, 2008. http://hdl.handle.net/1893/461.
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The potential for aquaculture development to make up for an annual 400,000mt shortfall in domestic fish supply was investigated. This involved an overview of the sector to determine its trends and operations and identifying strengths and constraints, a financial viability assessment of the sector, based on mode and levels of operation of existing farms, an assessment of the market and trade for cultured fish with a focus on Oreochromis niloticus, and finally, a GIS approach to update and reassess the potential for aquaculture development in Ghana. Data were obtained from both primary and secondary sources, the former, via fish farmer, dealers and consumer questionnaire surveys. Results of the study showed that interests in fish farming continue to grow with an overall annual average growth rate of 16% since 2000. The existing farms, 1300 in number were however very small with a mean farm size of 0.36ha and a median 0.06ha of which commercial farms accounted for less than 3%. Based on sizes, mode of operation and levels of input and output, five subsistence farm types were identified. Mean production from these pond-based farms ranged from 1436kg/ha/yr- to 4,423kg/ha/yr while that of a medium sized intensive commercial pond farm was 45,999kg/ha/yr. Commercial farming accounted for about 75% of 2006 aquaculture production. The main strength identified was the growing interest in both commercial and non-commercial fish farming and the main constraints were lack of quality seed, low levels of technical support and of knowledge in fish farming practices among non-commercial farmers. Net profits of commercial farms ranged from GH¢ 3,341 (US$3480)/ha/yr to GH¢ 51,444 (US$ 53,587)/ha/yr with payback from 1 to 4yrs, IRR at 35% to 105% and NPV from GH¢ 5,898 to GH¢ 236,412. By contrast, only two of the five non-commercial farm types made positive net returns ranging, from GH¢158 to GH¢1100/ha/yr, with minimum payback period of 14yrs, NPVs of less than 1 and the best IRR being just 4%, when initial capital requirements are full costed. Uncosted family labour inputs and negligible land opportunity costs improved viabilities for two farm types, where net returns/ha/yr increased by more than 50%, minimum payback dropped to 2 years, NPV from GH¢ 4839 to GH¢ 9330 and minimum IRR of 45%. Main constraints identified as affecting the profitability of subsistence farming were the relatively low prices of fish and the low levels of output which could be improved through better farming practices. From the market survey, a huge market potential for tilapia was identified with a current supply deficit of 41,000mt. The most preferred sizes by consumers and with potentially good market price for traders were those weighing at least 200g. For dealers, trading in cultured fish was found to be more profitable than trading wild capture tilapia because of lower wholesaler prices, gross profit margins were GH¢ 0.49/kg and GH¢ 0.25/kg respectively. Preference for tilapia was influenced by taste, availability, and its perceived health benefit. A key constraint to the sector was poor post-harvest handling and preservation of the fish resulting in shorter shelf life. From the GIS study, 2% (3,692 km2) of available land area was identified as very suitable for subsistence and about 0.2% (313.8km2) for commercial farming. A further 97.4% and 84.0% were identified as suitable for subsistence and commercial farming respectively. Areas with potential for cage culture were also identified, which were largely in the southern and mid-sections of the country. The overall conclusions are that based on natural resource requirements, market potential and financial viability, Ghana has the potential to totally make up the shortfall in domestic fish supply through aquaculture production. The current 400,000mt shortfall in domestic fish production can be achieved by 2020 by increasing overall aquaculture production by 60% per annum.
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Costa, Tiago Maria de Alvarenga. „Explorações de bovinos de carne em modo extensivo e semi-intensivo no Alentejo : uma análise tecnico-económica“. Master's thesis, Universidade de Lisboa. Faculdade de Medicina Veterinária, 2015. http://hdl.handle.net/10400.5/9146.
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Dissertação de Mestrado Integrado em Medicina VeterináriaNeste trabalho fez-se uma caracterização a nível técnico e económico das explorações de bovinos de carne do sul do Alentejo que operam com base em sistemas de produção extensivos e semi-intensivos. Concretamente, procurou desenvolver-se uma caracterização dos sistemas de produção que sustentam a atividade destas explorações atendendo às ações de maneio e aos resultados finais da sua gestão. Para este estudo estabeleceu-se uma amostra composta por 18 explorações, que em termos de área são caracterizadas como explorações agrícolas de grandes dimensões (maiores que 325 ha de SAU). A análise efetuada permitiu verificar que apenas 69% das explorações analisada obteve margens brutas positivas, contabilizando-se nestas margens os gastos em mão-de-obra. Os custos com a mão-de-obra e alimentação foram os encargos com maior peso no orçamento da generalidade das explorações. Do ponto de vista do maneio reprodutivo, as fêmeas reprodutoras apresentaram uma idade média ao primeiro parto de 33 meses, sendo a monta natural o método principal de cobrição. Os animais são mantidos em pastoreio durante todo o ano e as explorações mantêm um encabeçamento médio de 0,6 Cabeças Normais por hectare de Superfície Agrícola Utilizada (CN/ha de SAU). No geral as explorações mostraram uma gestão técnica muito diversificada entre elas. No entanto, as explorações que tinham como único objetivo a venda de vitelos obtiveram melhores resultados, traduzindo uma gestão mais eficaz. Finalmente, verifica-se uma necessidade de aumento da eficiência na gestão e no maneio das explorações de recria em modo extensivo e semi-intensivo, uma vez que foi notória a falta de apoio profissional em pontos críticos, como por exemplo a aplicação de técnicas que visem o aumento da disponibilidade alimentar para os animais. Verifica-se ainda uma falta de trabalhadores especializados de natureza técnica que permitam sustentar as decisões de gestão tomadas na coordenação das atividades desenvolvidas nas explorações.
ABSTRACT - In this work a technical and economical characterization of beef cattle livestock farms, in Baixo Alentejo under extensive and semi-intensive management systems was undertaken. The livestock farms were characterized by general aspects, management conditions and financial results of its management. The sample was composed of 18 beef cattle livestock farms, the majority included in the group of large agricultural farms in acreage terms (more than 325 ha of SAU). In this sample only 69% of beef cattle livestock farms were well succeeded, measured by gross margins including paid labor. Labor force and feed costs were, as expected, the major items in the total costs of the majority of the farms analyzed. All beef farms included in the sample use natural mating as the main method of mating. Overall the sample had as mean age at first calving of 33 months and average header of 0,6 Livestock Units per hectare of Used Agricultural Area (LU/ha of UAA) . The sampled livestock farms showed quite diverse management technics between them. However the ones with the sole purpose of selling calves, showed positive gross margins including the paid labor, translating more successful management strategies. There was also a general need for professional management in extensive and semi-intensive beef farms, since it was noticeable a lack of skilled workers and the lack of demand for professional help at critical points, such as the application techniques that vision an increased food availability for animals.
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Danielsson, Pernilla, und Hanna Johansson. „Rex – den nya redovisningsstandarden : Ett litet steg för konsulten men ett stort steg förredovisningsprofessionen?“ Thesis, Högskolan Dalarna, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-27899.
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Rex - den nya redovisningsstandarden. Ett examensarbete för kandidatexamen i företagsekonomi.Uppsatsens syfte är att analysera auktoriserade redovisningskonsulters syn på den nya redovisningsstandarden Rex och särskilt om den kan bidra till att utveckla yrket mot en redovisningsprofession.Data har insamlats genom litteraturstudie samt genom en enkätundersökning. Respondenterna till enkäterna är auktoriserade redovisningskonsulter hos Srf konsulterna. Enkäterna skickades ut till 300 auktoriserade redovisningskonsulter varav vi erhöll 45 stycken svar. Data från enkäterna har slutligen bearbetats genom z-tester och hypotesprövningar. Genom z-tester och hypotesprövningar kom vi fram till att en signifikant andel av respondenterna anser att Rex utvecklar yrket mot en redovisningsprofession. Våra resultat tyder på att Rex bidrar till att auktoriserade redovisningskonsulter utvecklas till en redovisningsprofession.Vår uppsats har bidragit med kunskap om huruvida auktoriserade redovisningskonsulter kan anses vara en profession. Brundin Franksson och Eisersiö (2011) kom i sin kandidatuppsats fram till att Reko var ett steg som utvecklade yrkesrollen till att bli en profession. Utgångspunkten var då den tidigare redovisningsstandarden Reko. En ny redovisningsstandard har dock lanserats och den här studien har därför baserats på den nya redovisningsstandarden Rex. Med vår studie har vi kommit fram till samma slutsats som Brundin Franksson och Eisersiö. Skillnaderna har dock, förutom att vi har undersökt olika standards, varit att respondenterna i studierna har skilt sig åt. Brundin Franksson och Eisersiö undersökte både revisorer, redovisningskonsulter och auktoriserade redovisningskonsulter hos FAR medan vi endast har undersökt auktoriserade redovisningskonsulter hos Srf konsulterna. Uppsatsen har bidragit med kunskap om yrket kan komma att utvecklas till följd av den nya kontexten. Uppsatsen har även bidragit med att fylla kunskapsluckor om Rex, då vi tidigare ej funnit forskning som hunnit behandla den nya standarden.Rex - the new accounting standard. Final assignment for bachelor’s degree in business administration.The purpose of the essay is to analyze the views of authorized accounting consultants on the new accounting standard Rex and if it can contribute to develop the profession towards an accounting profession.Data was collected through literature study and through a survey. Respondents to the questionnaires are authorized accounting consultants at the Srf consultants. The surveys were sent to 300 authorized accounting consultants, of which we received 45 responses. Data from the surveys has finally been processed by z-tests and hypothesis tests. We found through z-tests and hypothesis tests, that a significant part of the respondents believes that Rex develops the profession towards an accounting profession. Our results indicate that Rex contributes to the development of authorized accounting consultants into an accounting profession.Our essay contributes with knowledge of whether authorized accounting consultants can be considered a profession. Brundin Franksson and Eisersiö (2011) concluded that Reko was one step towards developing the occupational role to become a profession. The starting point was based on the previous accounting standard Reko. This study has been based on the accounting standard Rex. We came to the same conclusion as Brundin Franksson and Eisersiö. However, apart from the fact that we have examined different standards, the differences have been that we have had different respondents. The essay has contributed with knowledge that the profession may develop as a result of the new context. The essay has also contributed to filling knowledge closures about Rex, as we have previously found no research that has already dealt with the new standard. The contribution can be guaranteed even if the results are not representative of the entire population.
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Barhanko, Josef, und Aram Kerimo. „Förväntningsgapet : Vad revisionsinsatsen i HQ Bank innebär för förväntningsgapet“. Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-15356.
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Problem: That the stakeholder’s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors. Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap. Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject. Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose. Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do.Problem: Att intressenters förväntningar på revisorn inte svarar mot vad revisorn faktiskt kan och får göra har varit ett problem för revisorsyrket i många år. Detta problem definierades först av Liggio 1974. Sen dess har flertalet forskningar gjorts inom ämnet förväntningsgap. Syfte: Vår studie syftar till att undersöka vad debatten om revisionsinsatsen i HQ Bank innebär för förväntningsgapet. Teori: Uppsatsens teoretiska referensram behandlar teorier som beskriver revisorsyrket, definition av förväntningsgapet, hur förtroendet utvecklas mellan individer, de lagändringar som diskuteras samt en översikt av tidigare forskning inom ämnet. Metod: För att besvara syftet gjorde vi en kvalitativ studie där vi intervjuade godkända revisorer på PwC och Convensia revision. Dessutom intervjuade vi Finansinspektionens chefsjurist. Slutsatser: Denna studies slutsatser blev att det råder ett förväntningsgap mellan revisorerna och dess intressenter. Vi har även kommit fram till att händelserna i HQ Bank har påverkat förväntningsgapet i en negativ riktning, för att få bukt med förväntningsgapet anser vi att det krävs ändring av regelverken tillsammans med att revisorerna själva upplyser deras intressenter om vad en revisor faktiskt kan och får göra.
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BENITO, ALAS FERNANDO. „ANÁLISIS DE LA SITUACIÓN ECONÓMICA-FINANCIERA DEL SECTOR PRODUCTOR DE LA DORADA (Sparus aurata L.), LUBINA (Dicentrarchus labrax L.) Y CORVINA (Argyrosomus regius A.), EN EL LITORAL MEDITERRANEO ESPAÑOL“. Doctoral thesis, Universitat Politècnica de València, 2016. http://hdl.handle.net/10251/62187.
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[EN] The state of the Spanish aquaculture Sea bream, Sea bass and Meagre produced in fish farms in the Spanish Mediterranean coast is analyzed setting as objective the analysis of the economical and financial situation of companies in the sector to characterize the successful companies.
For this project a study was made during the period from 2002 to 2011, on the period before the economical crisis (2002-2007) and also during the crisis (2007-2011), to interpret the evolution of the companies from the financial and economical information extracted from their financial statements filed with the Companies Registry and are supplied by the SABI database. Economic and financial ratios of the sample aquaculture companies located in the Mediterranean coast examines representing 63% (2007), production of Sea bream, Sea bass and Meagre in Spain using statistical correlation analysis, principal components and cluster group that have allowed companies based on their financial situation.
The combination of the economic and financial ratios to define a "Success Rate" of companies, it helps to know the status of each within the sector in relation to other companies, from assessing economical and financial variables if the steps taken leading to success or failure and thus becoming a key tool in making decisions at the enterprise level. The results indicate that only companies with high volume production or small well-managed companies have been able to withstand periods of economical crisis.
Likewise, annual ratios of companies with best results in each period are analyzed to define the business model of success that is configured as necessary reference in the process of management in the aquaculture sector.
During this time the evolution of the sales prices of the different aquatic species in Spain is also studied, from data the wholesale markets, the price observatory of the Ministerio de Agricultura, Alimentación y Medio Ambiente, and Mis Peces portal, as the price is vital for good economical performance, along with a sound technical and economical-financial management.
The concept of "success rate" is new in this sector, it has developed a valid tool for studying the situation of companies within the aquaculture sector from the financial economic variables, easily accessible to the Financial Statements proceed with a reasonable degree of reliability compared to other more subjective variables.[ES] Se analiza el estado de la acuicultura española de la dorada, lubina y corvina producidas en granjas marinas en el litoral del mar Mediterráneo español, fijándose como objetivo el análisis de la situación económico-financiera de las empresas del sector para caracterizar a las empresas de éxito. Para ello se realiza un estudio durante el periodo desde el año 2002 hasta el 2011, espacio de tiempo previo a la crisis económica (2002-2007) y durante la crisis (2007-2011), para analizar la evolución de las empresas a partir de la información económica financiera extraída de sus estados contables depositados en el Registro Mercantil y que son suministrados por la Base de Datos SABI. Se examinan los ratios económico-financieros de la muestra tomada de empresas de acuicultura ubicadas en el litoral Mediterráneo que representan el 63 % (2007), de la producción de dorada, lubina y corvina en España mediante análisis estadísticos de correlación, componentes principales y clúster, que han permitido agrupar a las empresas en función de su situación económico-financiera. La combinación de los ratios económico-financieros permite definir un "Índice de Éxito" de las empresas, que ayuda a conocer la situación de cada una de ellas dentro del sector en relación al resto de empresas, evaluando a partir de variables económico financieras si la gestión realizada lleva al éxito o al fracaso y convirtiéndose así en una herramienta clave en la toma de decisiones a nivel empresarial. Los resultados indican que solo empresas con gran volumen de producción o pequeñas empresas bien gestionadas, han sido capaces de soportar el periodo de crisis económica. Asimismo, se analizan los ratios anuales de las empresas con mejores resultados en cada periodo para definir el modelo de empresa de éxito que se configura como referencia necesaria en el proceso de gestión en el sector de la acuicultura. Durante este tiempo también se estudia la evolución de los precios de venta de las diferentes especies acuícolas en España, a partir de los datos de la Red de Mercas, el Observatorio de Precios del Ministerio de Agricultura, Alimentación y Medio Ambiente, y el portal Mis Peces, pues el precio de venta es vital para obtener buenos resultados económicos, además de una buena gestión técnica y económico-financiera. El concepto del "Índice de Éxito" resulta novedoso en este sector, pues se ha desarrollado una herramienta válida para estudiar la situación de las empresas dentro del sector acuícola a partir de las variables económicas financieras, fácilmente accesibles al proceder de los Estados Contables y con un razonable grado de fiabilidad frente a otras variables más subjetivas.
[CAT] S'analitza l'estat de l'aqüicultura espanyola de l'orada, llobarro i corbina produïdes en granges marines al litoral del mar Mediterrani espanyol, establint com a objectiu l'anàlisi de la situació económica i financera de les empreses del sector per tal de caracteritzar les empreses d'èxit. Per a això, es realitza un estudi durant el període des de l'any 2002 fins al 2011, que inclou un espai de temps previ a la crisi econòmica (2002-2007) i altre durant la crisi (2007-2011), per analitzar l'evolució de les empreses a partir de la informació econòmica-financera extreta dels seus estats comptables dipositats en el Registre Mercantil, i que són subministrats per la base de dades SABI. S'examinen les ràtios econòmicofinanceres d'un conjunt d'empreses d'aqüicultura ubicades al litoral Mediterrani, que representen el 63% (2007), de la producció d'orada, llobarro i corbina a Espanya, mitjançant diferents anàlisis estadístics, com l'anàlisi de correlació, components principals i clúster, que han permès agrupar les empreses en funció de la seva situació economicofinancera. La combinació de les ràtios economicofinanceres permet definir un "Índex d'Èxit" de les empreses, que ajuda a conèixer la situació de cadascuna d'elles dins del sector en relació a la resta d'empreses, avaluant a partir de variables econòmico-financeres si la gestió realitzada duu a l'èxit o al fracàs, convertint-se així en una eina clau en la presa de decisions a nivell empresarial. Els resultats indiquen que només empreses amb gran volum de producción, o xicotetes empreses ben gestionades, han estat capaços de suportar el període de crisi econòmica. Així mateix, s'analitzen les ràtios anuals de les empreses amb millors resultats en cada període per definir el model d'empresa d'èxit, esdevenenint aquest una referència necessària en el procés de gestió en el sector de l'aqüicultura. També s'estudia l'evolució dels preus de venda de les diferents espècies aqüícoles a Espanya durant el període entre 2002 i 2011, a partir de les dades de la Red de Mercas, l'Observatori de Preus del Ministeri d'Agricultura, Alimentació i Medi Ambient i el portal Mis Peces, ja que el preu de venda és vital per obtenir bons resultats econòmics, a més de la realització d'una bona gestió tècnica i econòmicofinancera. El concepte d'"Índex d'Èxit" és nou en aquest sector, i representa una eina vàlida per estudiar la situació de les empreses dins del sector aqüícola a partir de les variables econòmico-financeres, fàcilment accessibles ja que procedeixen dels estats comptables, i amb un raonable grau de fiabilitat en comparació amb altres variables més subjectives.
Benito Alas, F. (2016). ANÁLISIS DE LA SITUACIÓN ECONÓMICA-FINANCIERA DEL SECTOR PRODUCTOR DE LA DORADA (Sparus aurata L.), LUBINA (Dicentrarchus labrax L.) Y CORVINA (Argyrosomus regius A.), EN EL LITORAL MEDITERRANEO ESPAÑOL [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/62187
TESIS
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Lejhage, Elin, und Nora Holmberg. „Ansvarens uttryck i VD-ordet“. Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-18811.
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Idag står världen inför stora klimatförändringar där industribranschen står för cirka en tredjedel av växthusutsläppen. För att jorden ska vara bestående till kommande generationer krävs det hårt arbete kring hållbar utveckling, framförallt inom industrier. Stora industriföretag upprättar idag en hållbarhetsredovisning utefter de lagkrav som finns. Det arbetet företagen gör gällande hållbar utveckling återspeglas i hållbarhetsredovisningen. En del av hållbarhetsredovisningen benämns som VD:n har ordet, vilket är den del som står i fokus i denna studie. Studien grundas i hur ekonomiskt, socialt och ekologiskt ansvar uttrycks i VD-ordet utifrån medkänsla, plikt och fara. Studien kommer även att närmare studera varför stora industriföretag använder VD-ordet för att uttrycka dessa ansvar utifrån legitimitet och yttre tryck. En kvalitativ metod har använts där studien delas in i två olika steg. Det första steget är att en granskning av VD-ordet i sex stycken företags hållbarhetsredovisningar har genomförts. Detta för att få reda på hur ekonomiskt, socialt och ekologiskt ansvar uttrycks utifrån kategorierna medkänsla, plikt och fara i VD-orden. VD-orden har granskats från respektive företag mellan år 2016 - 2019 för att kunna jämföra mellan åren inom företag, mellan sektioner inom branschen samt mellan samtliga företag. Det andra steget bestod av intervjuer med tre av företagen. Detta gjordes för att ta reda på om legitimitet eller yttre tryck kan ha en påverkan på varför VD-ordet används för att uttrycka ansvaren. För att besvara frågan om varför stora industriföretag använder VD-ordet för att uttrycka ansvaren har två teorier använts, legitimitetsteorin och institutionella teorin. Detta för att få en överblick om företagen använder VD-ordet för att uttrycka ansvaren utifrån samhällets normer och värderingar eller om det förekommer något yttre tryck som påverkar.Today, the world is facing major climate changes where the industrial sector stands for approximately a third of the worlds greenhouse gas emissions. In order for the earth to be able to last for generations to come, hard work in sustainable development is required, especially within industries. Nowadays, large industrial companies in Sweden prepare a sustainability report based on legal requirements. The work that the companies do on sustainable development is reflected in their sustainability report. The part of the sustainability report, called the CEO’s letter, is the part that this study has focused on. The study is based on how the financial, social and ecological responsibilities are expressed in the CEO’s letter and why large industrial companies use the CEO’s letter to express these responsibilities. The three responsibilities will be based on three categories: compassion, duty and danger. A qualitative method has been used and the study has been divided into two different steps. In the first step, we examined the CEO’s letter within six companies’ sustainability reports. This was done in order to find out how the financial, social and ecological responsibilities are expressed based on the categories compassion, duty and danger in the CEO’s letter. The CEO’s letter has been reviewed from the companies in the study, between the years 2016 to 2019. This is made in order to compare the companies between the years, between sections within the industry and between all the companies in the study. The second step consisted of interviews with three of the companies to find out if legitimacy or external pressure could be the reason why large industrial companies use the CEO’s letter to express the responsibilities. Legitimacy and external pressure can be explained by two theories, the legitimacy theory and the institutional theory. This was made to get an overview of whether the companies use the CEO’s letter to express responsibilities based on society’s norms and values or if an external pressure exists that can affect the companies.
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Zhao, Jianmei. „Farm financing strategy and the lending policy from financial institutions /“. 2007. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3270068.
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Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2007.Source: Dissertation Abstracts International, Volume: 68-07, Section: A, page: 3062. Adviser: Peter J. Barry. Includes bibliographical references (leaves 146-152) Available on microfilm from Pro Quest Information and Learning.
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McAllister, Kristina. „Evaluation of farm credit express delinquencies“. Thesis, 2018. http://hdl.handle.net/2097/39125.
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Master of AgribusinessDepartment of Agricultural Economics
Christine Wilson
Credit scoring is a tool used to make lending decisions. AgChoice Farm Credit has a dealer financing program called Farm Credit Express that makes lending decisions based on a scoring model. Farm Credit Express is a dealer financing option for farm equipment purchases. AgChoice has generated significant loan volume with this program but has also experienced challenges with loan delinquencies as field staff must service loans that they did not originate. This thesis evaluates loan delinquencies within AgChoice Farm Credit’s Farm Credit Express (“FCE”) program. The thesis develops a regression model that includes delinquencies as the dependent variable and Total AgChoice Borrowing, Original Loan Amount, Farming Segment, CBI Score, AgScore, and FCE Only as the independent variables. The model provides an examination of AgChoice’s Farm Credit Express delinquencies and evaluates the variables mentioned above and their ability to predict delinquencies. The results showed that Total AgChoice Borrowing, Original Loan Amount, CBI Score and FCE only were statistically significant independent variables. Based on results of the model, recommendations were made to potentially reduce future delinquencies in the Farm Credit Express loan portfolio.
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Watt, Jeffrey Bradford. „Financial arrangements of new farm entrants“. 1986. http://hdl.handle.net/1993/9451.
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詹天助. „Financial Analysis of Mushroom Farm in Shinshe Township“. Thesis, 2003. http://ndltd.ncl.edu.tw/handle/75054679333140560733.
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碩士國立中興大學
應用經濟學研究所
91
Mushroom industry is important in mushroom and fungi production in Taiwan, and therefore the capital input for mushroom cultivation is more demanding than other agricultural industries. As a result, financial analysis in the credit assessment of financial industry is relatively important. The attempt of this study is to research into the financial situation of mushroom producers and farmers. As ShinShe Township is the main production area of mushroom in Taiwan, and the population under this research are 180 mushroom producers in this area. After practical survey, the effective samples are 60.For purpose of research , this study is limited to acquire the financial data of year 2002 from mushroom producers. Adopting a static analysis method, the financial structure, ability of reimbursement, performance efficiency, and profit-making ability, etc. are analyzed. Then, the merits and disadvantages on different financial ratios are compared depending on different operational scales. The finding and results of this study are as follow: 1. When farm size is smaller than a some certain economic scale, then the production cost is hard to reduce and profit is difficult to increase: Among 60 surveyed samples, there are 40 samples with operational scale under four hundred thousand bags, and only 7 samples with operational scale above six hundred thousand bags. This indicates that most mushroom producers are operated with small scale and mainly is operated with household labor. However ,during the harvesting period of mushroom, they have to hire extra laborers. As the operational scale is small, the labor use is not efficient and unable to mitigate cost burden. This evidence has been proved through analysis, the small scale of 20 samples, have the average gross profit rate 52.64%. However, this has to deduct the labor cost, water and electricity expense, and other expenses. After that, there are 10 samples that have negative net profits. 2. Different scales of financial analysis may help proposing some decision suggestions for mushroom producers: According to different scales, the financial analysis will help for the decision on operational management for mushroom producers. In the large scale of mass production (bag planting quantity more than fifty hundred thousand), the analysis on financial structure, operational performance and ability of profit-making for the producers are the best. In the aspect of analysis on reimbursement ability, the medium scale producers have the better merits. For gross profit analysis, the medium scale producers have the best record rated at 54.04%. Then, the next is the small scale producers rated at 52.64%. The last one is the large scale producers rated at 51.92%. Viewing from this result, the management of medium and small scale producers have the better advantages for production value. While, in the aspect of analysis on net profit, the large scale producers are the best rated at 13.02%, and then the second one is medium scale producers rated at 10.46%, and the third one is 1.02%. Meanwhile, there are 10 samples, rated at 50%, having a loss to evidence that the production of mushroom must reach a certain production scale, about more than forty hundred thousand, to reach a better profit-making result. 3. Analysis of financial lever: The index of financial lever of whole samples is bigger than 1, and that is to credit from outside to benefit for operation and financial management. In different production scale, the result of analysis is that: the index of financial lever for big and medium scale producers is bigger than 1, and can get loan from outside to benefit for operation. The index of financial lever for small scale producers is smaller than 1, and is not suitable to get loan from outside for operation.
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Hall, Wayne B. „Near - Real Time Financial Assessment of the Queensland Wool Industry on a Regional Basis“. Thesis, 1996. http://era.daf.qld.gov.au/id/eprint/9035/.
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This thesis describes a systems analysis of the Queensland wool industry at a farm-enterprise level, and development of a computer simulation model designed to provide near real-time physical and financial information to policy makers at a regional level as an aid to decision making.
Extensive reviews of the main biological factors affecting the wool enterprise were completed: diet selection and feed intake, protein digestion and metabolism, energy digestion and metabolism, wool growth, reproduction and mortality.
A sensitivity analysis of three separate bio-economic models was carried out to identify system components having the greatest impact on the financial performance of wool enterprises. Fleece production, wool price and total variable costs were found to be the most important determinants in each model.
Grazfeed, a commercially available software package based on the Australian feeding standards for ruminants, was tested for its ability to simulate animal production as observed in Queensland sheep grazing experiments. A FORTRAN version of the required code for sheep and cattle was written and used in the subsequent analysis. These experiments varied greatly, both temporally and spatially. A number of problems in trial management and methodology were identified, these often required adjustment of recorded data. The collation of trial data was done in a manner that allowed ease of use in computer models. Optimisation software was used to modify parameters and equations within the model in an attempt to improve the agreement between predicted and observed values. Grazfeed was found to be unsuitable using the available test data.
Regression analysis techniques were then used to identify climate, soil water, pasture and dietary variables which were able to explain the observed grazing trial variation in annual fleece production and liveweight change. The dietary variables were estimated using a theoretical diet selection subroutine, and a feed intake subroutine based on Grazfeed equations. Pasture variables, such as number of growth days, green leaf availability, pasture growth and dietary nitrogen intakes were used in the models. Trial specific annual fieece and liveweight change models were able to explain approximately 70 - 91% and 82 - 93% respectively of observed variation in fleece and liveweight change. Pooling of Mitchell grass and mulga grassland trials resulted in 75 and 63% of the respective variation being explained. Australian Bureau of Statistics (ABS) data were used to test the ability of models developed from the grazing trials to operate at the shire level. The regression developed from the combined Toorak, Burenda and Arabella grazing trials was selected as most suitable for describing wool production throughout the state.
ABS data were used to estimate stocking rates and the number of sheep shorn. Fibre diameter was estimated from wool production and this in turn enabled an economic value to be assigned to the wool grown. Wool prices were the reported micron specific indicator prices where available, or extrapolated prices based on the mean annual market price and the relationship of the mean annual market price to the micron specific indicators. Data from the Australian Bureau of Agricultural and Resource Economics were used to estimate the variable costs per sheep shorn. This enabled a simple gross margin analysis to be carried out. The Queensland farmers index of prices paid was used to express all monetary values to a common base.
Various measures of physical and financial performance of wool enterprises were able to be generated in the format of coloured maps enabling easy comparison of regions within the state. Alternatively, each measure for a specific region was able to be examined relative to historical values predicted by model simulations over the period 1957 -1995.
The bio-economic model highlighted areas of the Queensland wool production system, such as diet selection and feed intake, where accurate and reliable data are lacking, and therefore, acts as a guide for future grazing sheep research. As more data does become available, those areas of the model judged to be lacking most in accuracy or failing to provide adequate variability will be able to undergo further refinement. Finally the usefulness and therefore success of the model will probably not be fully evaluated until the next major industry crisis (drought and / or commodity prices) occurs. Until then support from relevant funding bodies will be required to ensure data acquisition, and maintenance and development of the model is continued.
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Flory, Bruce Earl. „The impact of farm financial stress on investment in soil conservation“. 1986. http://catalog.hathitrust.org/api/volumes/oclc/14687051.html.
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Thesis (Ph. D.)--University of Wisconsin--Madison, 1986.Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 156-164).
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Wu, Chin-Ping, und 吳錦屏. „A study on the financial feasibility of leave farm pension insurance in Taiwan“. Thesis, 2003. http://ndltd.ncl.edu.tw/handle/wq764n.
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Huang, Wei-Ping, und 黃瑋蘋. „Financial Distress of Far Eastern Air Transport“. Thesis, 2017. http://ndltd.ncl.edu.tw/handle/15582336391143404743.
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碩士元智大學
財務金融暨會計碩士班(財務金融學程)
105
This study investigates the process of Far Eastern Airlines' reorganization after the financial difficulties in the early 2008 until the restructuring in 2015. First of all, we will analyze the causes that led to the financial difficulties and the challenges that they met, such as facing shortage of huge amount of money supply and the creditors' protest. Under efforts of the new team that the reorganization was accepted by all parties in April 2010. Therefore, Far Eastern Airline could successfully start operating after stopping for nearly 3 years and recording profit gradually from April 2011. They have improved their financial structure and complete their reorganization process in 2015.
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Mapheto, Monnamakwa Klaas. „Evaluation of the financial performance of farm worker equity-share shemes with reference to Vuki Farm in the Overberg District Municipality of Western Cape“. Thesis, 2011. http://hdl.handle.net/10386/533.
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Thesis (M. Dev) --University of Limpopo, 2011The struggle for land ownership in South Africa continues despite the successful democratic dispensation. Among other apartheid legacies, the new South Africa inherited a highly skewed land ownership pattern based on racial inequalities of the apartheid regimes stemming from the colonial era. The new government introduced a comprehensive land reform programme, aimed at a non-racial distribution of land. The land reform programme consists of three subprogrammes namely redistribution, restitution and land tenure reform. Equity - share schemes are types of land reform, through which previously disadvantaged and landless people can pool their resources to engage in agricultural and other land-related production activities with white commercial farmers, corporations or sectors of government. A critical question has centered on whether equity-share schemes can- and - do really result in redistribution of power and resources. Most of the research work already done on equityshare schemes focused much on investigating their social and political aspects, leaving much attention on their financial performance. This research investigated the financial performance of equity-share schemes using a recognized set of financial indicators. As an additional input to the research, the study investigated perceptions of the scheme’s general performance based on empowerment of farm workers, gender equity, decision making or power relations and tenure security. A combination of both quantitative and qualitative methodologies was used to answer key questions of the study. These involved obtaining quantitative data from balance sheets and income statements as well as holding meetings with management committee and beneficiaries.