scholarly journals Accounting practitioners perception over the impact of IFRS implementation on the performance of entities in the construction sector from the western region of Romania

2017 ◽  
Vol 27 (4) ◽  
pp. 26-36
Author(s):  
Oana Bogdan ◽  
Dorel Mateş ◽  
Aura Emanuela Domil ◽  
Marina Adriana Puşcaş ◽  
Ancuţa Puşcaş ◽  
...  
Keyword(s):  
Pearson Correlation ◽  
International Standards ◽  
Weak Links ◽  
Western Region ◽  
List Type ◽  
Costs And Benefits ◽  
Construction Companies ◽  
The Western Region ◽  
The Impact ◽  
Benefits And Costs

Abstract Through this paper, we want to identify the correlations between the benefits and costs of adopting IFRS standards in construction entities in the Western Region of Romania and their performance, using the Pearson correlation coefficient, which measures and describes the direction, degree and form of the association between two variables, thus obtaining high, reasonable, weak and very weak links between the benefits / costs and the performance of the entity. The tool used in the research undertaken by construction companies is the questionnaire. The questionnaire “On the Costs and Benefits of IFRS in Construction Companies in the Western Region of Romania” was disseminated among professional accountants in order to identify the perceptions of economists operating in construction companies in the Western Region Romania on the costs and benefits of implementing international standards. Thus, through this paper we aim to identify the correlations between the following benefits and costs: - Benefits of implementation: comparability of information, increased transparency, increased access to capital, cost savings, reduction of informational asymmetry, - Implementation costs: IFRS readiness level, complexity of standards, link between accounting and taxation, existing accounting tradition, costs associated with IFRS conversion, and - Performance of the entity viewed from the perspective of: total revenue and turnover. In the research, we chose to present the analysis of compared to both the total revenues and the turnover, because the difference between the two economic-fiscal indicators is mainly represented by the financial revenues and the incomes from the disposals of assets.

scholarly journals Benefits and Costs of Animal Virulence for Microbes

mBio ◽  
2019 ◽  
Vol 10 (3) ◽  
Author(s):  
Arturo Casadevall ◽  
Liise-anne Pirofski
Keyword(s):  
Infectious Diseases ◽  
Vantage Point ◽  
Animal Disease ◽  
Microbial Pathogenesis ◽  
Costs And Benefits ◽  
Microbial World ◽  
Microbial Survival ◽  
The Impact ◽  
Benefits And Costs

ABSTRACT This essay is written from the vantage point of the microbial world. While the focus of much thought in the microbial pathogenesis and infectious diseases fields has been on the impact of host-microbe interaction on the host, here we ask questions about what happens to the microbe. What are the costs and benefits for microbes of having the capacity for virulence? Our exploration of this topic leads us to conclude that virulence confers very few benefits for microbes, unless disease is necessary for microbial survival through host-to-host spread. In fact, the capacity for virulence is often fraught with risk for microbes, including host dependence and the threat of extinction. The costs of virulence may explain why, relative to their enormous numbers in nature, very few microbes are actually associated with human and animal disease.

scholarly journals Need for sustainability policy – a case study of the Natural Forest Conservation Program (NFCP) in the western region of Tianshan Mountain, China

2006 ◽  
Vol 82 (1) ◽  
pp. 31-39 ◽  
Author(s):  
Qiang Wang ◽  
Xiao Ruan ◽  
Cun-De Pan ◽  
Ning-Yi Xu ◽  
Xia Luo ◽  
...  
Keyword(s):  
Forest Management ◽  
Forest Conservation ◽  
Natural Forest ◽  
Tianshan Mountain ◽  
Western Region ◽  
Conservation Program ◽  
Logging Ban ◽  
The Western Region ◽  
The Impact

A case study of the Natural Forest Conservation Program (NFCP) in the western region of Tianshan Mountain was undertaken between 2001 and 2003. Data on the geographic, climatic, ecological, and social economy background of the study area were collected. The impact of the NFCP on the forest, soil, water, and biodiversity in the study area were analyzed and evaluated. The results show that a complete logging ban in the study area cannot replace sustainable forest management; a more flexible policy should be adopted to resolve technical, social and economic problems associated with the complete and suddenly implemented logging ban. In order to strengthen the long-term sustainability of the NFCP, public awareness and funding support China should be increased. Key words: sustainability, Natural Forest Conservation Program, NFCP, forest management, Tianshan Mountain

scholarly journals The impact of green credit on economic growth—The mediating effect of environment on labor supply

PLoS ONE ◽  
2021 ◽  
Vol 16 (9) ◽  
pp. e0257612
Author(s):  
Cai Chen ◽  
Yingli Zhang ◽  
Yun Bai ◽  
Wenrui Li
Keyword(s):  
Economic Growth ◽  
Air Quality ◽  
Labor Supply ◽  
Industrial Structure ◽  
National Level ◽  
Western Region ◽  
Environmental Improvement ◽  
Per Capita ◽  
The Western Region ◽  
The Impact

Background The progress of green credit in China is accelerating, but its development is uneven and insufficient in different regions. And whether the issuance of green credit can effectively promote the improvement of the environment and economy is not well understood. Objective Previous research has found that green credit promotes economic growth through improvement of the industrial structure and green technological innovation. However, these studies have not considered the positive externality of environmental improvement even though environmental improvement and economic growth are requirements of the sustainable development concept. Methods We use the chain-mediated model to estimate the impact of green credit issuance on the economic growth of different provinces since the large-scale implementation of green credit in China with data from 2008 to 2016. Results and conclusion This paper shows that the issuance of green credit can improve labor supply rather than labor productivity through the improvement of air quality to achieve regional economic growth. Such a chain-mediated path is different from the economic growth caused by industrial structural adjustment and green technology innovation. At the national level, every 1% increase in green credit issuance relative to industrial loans will increase the per capita gross domestic product (GDP) by approximately 4.6 yuan, or 0.012%, through air quality and labor supply, accounting for 2.875% of the total effect. Heterogeneity analysis indicates that due to regional industrial structure differences and diminishing marginal effects, the impact of green credit is stronger in the western region than in the eastern and central regions. For every 1% increase in the proportion of green credit issuance relative to industrial loans, the per capita GDP growth achieved through the chain-mediated path is approximately 30.17 yuan in the western region, approximately 6.6 times greater than that at the national level. Within a 95% confidence interval of 5000 bootstrap samples, this path is found to be true, and the chain-mediated effect accounts for approximately 12.96% of the total indirect effect. Limitations The limitation of this paper is the measurement of green credit. Although green credit has a large volume, it remains underdeveloped, and there is a lack of perfect indicators. Most existing studies have adopted only alternative or reverse indicators to measure the issuance of green credit. For example, this paper takes the interest expenditure of six high-energy-consuming enterprises as the reverse indicator, which may to a certain extent lead to the overestimation of the issuance of green credit and its impact on the environment and economy. Future research can accurately explore the performance of green credit on the basis of its mature development.

scholarly journals GRAIN PRODUCTIVITY OF SOYBEAN UNDER DIFFERENT TILLAGE SYSTEMS IN THE WESTERN REGION OF UKRAINE

2021 ◽  
Author(s):  
V. Dumych ◽  
◽  
O. Krupych
Keyword(s):  
Sandy Soil ◽  
Sandy Loam ◽  
Unit Cost ◽  
Soil Conditions ◽  
Western Region ◽  
Tillage Systems ◽  
Grain Productivity ◽  
Biological Yield ◽  
The Western Region ◽  
The Impact

The purpose of research is determination of an effective soil cultivation method that will create favorable soil conditions for plant growth and development, accumulation of crop seeds and provides high economic efficiency of culture growing on sod-podzolic soils in the Western region of Ukraine. Research methods - hypothesis, experiment, field observation, laboratory, visual and comparative calculation. Research results. The scheme of the experiment involved studying the impact on yield and efficiency of soybean cultivation of the following factors: – factor A (soil type): a) turf deeply gley sandy; b) sod-slightly podzolic sandy loam; – factor B (tillage): a) traditional (plowing with a reversible mounted plow PON-5/4 to a depth of 25 cm); b) mulching (disking in two tracks with a harrow BDV-3.6 to a depth of 15 cm). The plow and the disc harrow were aggregated with HTZ-150 K tractors According to the quality scores, the turf deeply gleyed sandy soil of plot I by all criteria prevails over similar parameters of sod-slightly podzolic sandy soil of plot II, which indicates its higher fertility. The agrochemical score of the soil in plot I is 56 and is higher than in plot II, where it is equal to 37 points. In the area and density of the stem in the gathering period was 1.7-1.9 pcs./m2 greater compared to this indicator in the II site. On the site and plants grew better and evolved. Biological yield on the site and amounted to 1.77-2.01 t/ha and was greater than in the II region by 41.6 % and 43.6 %. According to the results of research, deterioration of grain performance in variant with mulk treatment is also noted. Biological yield of seeds in areas with traditional treatments was 13.6 % and 12.0 % more comparable to variants of mulum grinding. In section I, the density of stems during the harvest period was 1.7-1.9 units/m2 higher compared to this indicator in section II. In the area I plants grew and developed better. Biological yield in plot I was 1.77-2.01 t/ha and was higher than in plot II by 41.6 % and 43.6 %. According to the results of the research, the deterioration of grain productivity indicators in the variant with mulching was also noted. Biological yield of seeds in areas with traditional tillage was 13.6% and 12.0% higher compared to mulching options. According to research, it can be stated that soil fertility has a greater impact on soybean grain productivity than tillage systems. The costs of growing soybeans, depending on the type and mechanical composition of the soil and the method of tillage ranged from 18860 to 19735 UAH / ha. Higher tillage costs were obtained in section I, which was characterized by heavier mechanical composition of gley soils. However, the soils of plot I have higher fertility and optimal acidity, which allowed to obtain higher grain productivity than in plot II – 1.77-1.01 t/ha against 1.25-1.40 t/ha. Due to higher yields, the unit cost of production in section I was 9818-10765 UAH/t and was lower by 4019-4323 UAH/t compared to section II. Conclusions. The use of traditional tillage requires higher costs, but due to higher yields, and hence the growth of income from the sale of seeds, greater profits and the level of profitability of production. Therefore, it should be noted that in the conditions of Western Ukraine, the traditional method of tillage based on plowing is a more effective method than mulching.

scholarly journals Study on the Impact of Industrial Informatization on Economic Growth

2021 ◽  
Vol 251 ◽  
pp. 01113
Author(s):  
Jingying Zhu
Keyword(s):  
Economic Growth ◽  
Regression Model ◽  
Central Region ◽  
Positive Impact ◽  
Western Region ◽  
Eastern Region ◽  
Regional Heterogeneity ◽  
East Central ◽  
The Western Region ◽  
The Impact

Based on the basic regression model, this paper analyzes the impact of industrial informatization on China’s economic growth. The research shows that industrial informatization has a significant positive impact on China’s economic growth. Then, considering the significant differences in the development of industrial informatization in different regions of China, the paper further explores the regional heterogeneity of industrial informatization on economic growth. The results show that there are significant differences in the impact of industrial informatization on economic growth in the three major regions of East, Central and West. That is, industrial informatization has the strongest effect on promoting economic growth in the eastern region, followed by the central region, and industrial informatization has the weakest effect on promoting economic growth in the western region.

scholarly journals State and prospects of sheep breeding development in the western region of Ukraine

2021 ◽  
Vol 23 (94) ◽  
pp. 65-72
Author(s):  
M. D. Perih ◽  
D. P. Perih ◽  
Yu. V. Kovalskyi
Keyword(s):  
International Standards ◽  
Web Pages ◽  
Western Region ◽  
Scientific Publications ◽  
Sheep Population ◽  
Sheep Breeding ◽  
Agricultural Enterprises ◽  
Current State ◽  
The Western Region ◽  
Main Factor

Sheep farming is considered a powerful source of lamb production. The analysis of the current state of sheep breeding in the western region of Ukraine and the changes that have occurred since 1991 in this industry have been analyzed. The work was performed on the basis of generalization, analysis, synthesis and comparison of data of the State Statistics Committee for the period 1991–2019, surveys of owners of farms and farms that raise sheep, scientific publications, including online publications and web pages. The article outlines the priority areas of industry development and ways to implement them. It is noted that today sheep breeding in Ukraine is characterized by the zonal principle of placement. The main factor in this process is natural climatic and economic conditions. Analysis of statistical data shows that since 1992 the number of sheep in Ukraine, including farms of the western region, has significantly decreased, namely from 7896.2 thousand (1991) as of January 1, 2019 in all categories of farms Ukraine's sheep population decreased to 698.5 thousand or 11.3 times, and in the regions of the western region – from 848.6 thousand to 180.7 thousand or 4.7 times. It is noted that currently the bulk of the sheep population both in Ukraine and in its West (75.3 and 86.6 %, respectively) is concentrated in households, while at agricultural enterprises this figure is at the level of 24.7 and 13.4 %, respectively. The main shortcomings in the field of sheep breeding in the western region of Ukraine are reflected and possible ways to eliminate them are outlined. Sheep farms should take the following important measures: genetic improvement of meat and wool breeds and types available in the region by purebred breeding and crossing of local low-yielding uterine livestock with breeders of specialized imported meat breeds; creation of new zonal genotypes of meat and wool animals with high productive and reproductive qualities; introduction of the newest modern industrial technologies of keeping and fattening of sheep for lamb production; creation of a network of specialized slaughterhouses capable of slaughtering sheep, assessment and varietal cutting of carcasses in accordance with the requirements of international standards and specific consumers; improving the market for finished products.

scholarly journals The Impact of Marketization on Sustainable Economic Growth—Evidence from West China

2021 ◽  
Vol 13 (7) ◽  
pp. 3745
Author(s):  
Tingying Chen ◽  
Haitian Lu ◽  
Rong Chen ◽  
Lina Wu
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Significant Role ◽  
Western Region ◽  
Level Indicator ◽  
West China ◽  
The Western Region ◽  
Policy Guidance ◽  
Sustainable Economic Growth ◽  
The Impact

In this paper, we aim to study the relation between the marketization level in the western region of China and its economic development, and to provide policy guidance for the economic development of underdeveloped regions. Mixed methods data analysis was conducted using panel data from 82 prefecture-level cities in west China from 2003 to 2017. The overall regression results show that the level of marketization has a significant role in promoting economic growth. At the same time, regional heterogeneity analyses show that the sub-indicators of marketization have different degrees of influence on economic growth in the southwest and northwest of China, whereas the overall level indicator plays a significant role in both regions. In addition, the threshold panel model was used to test whether the influence of marketization on economic growth in the western region had interval characteristics. Through the self-sampling method, it was found that there are double thresholds. In terms of the gradual progress of the marketization level range, it shows a trend of first increasing, then decreasing and then increasing again. The results show that the level of marketization in west China has significantly promoted the economic development of the western region. Additionally, the impact of marketization on economic development in relatively backward regions is gradually increasing and surpassing that of relatively developed regions. Underdeveloped areas in west China can stimulate their advantages by continuously promoting the construction of marketization and improving the level of economic organization, so as to gradually narrow the development gap between regions.

scholarly journals The Influence of Economic Policy Uncertainty and Habit Formation on Rural Residents’ Consumption

2021 ◽  
Vol 5 (1) ◽  
pp. 33
Author(s):  
Chen Shuyue
Keyword(s):  
Economic Policy ◽  
Habit Formation ◽  
Estimation Method ◽  
Western Region ◽  
Policy Uncertainty ◽  
Rural Residents ◽  
Consumption Behavior ◽  
Economic Policy Uncertainty ◽  
The Western Region ◽  
The Impact

Based on the household survey data of rural residents in 30 provinces (cities, districts) of China from 1995 to 2019, this paper constructs an econometric model of farmers’ consumption behavior with habit formation and economic policy uncertainty, and makes an empirical analysis of farmers’ consumption behavior by using sys-gmm estimation method. The results show that: since the reform and opening up, the changes of Chinese farmers’ consumption behavior not only show excessive sensitivity to income changes on the whole, but also show a significant habit forming effect, and the existence of habit effect will reduce the impact of economic policy uncertainty on consumption; there is a large gap between regions, and the consumption in the western region is affected by the uncertainty of economic policy, the impact is greater. Therefore, the government should pay attention to the impact of economic shock on consumption, maintain the systematicness and stability of the policy, enhance the stability, continuity and accuracy of the policy, drive the development of the western region, build a long-term policy mechanism to promote the sustained and rapid increase of farmers’ income, and further change farmers’ consumption concept.

scholarly journals A meta-analysis on the benefits and costs of hosting secondary endosymbionts in sap-sucking insects

2019 ◽  
Author(s):  
Sharon E. Zytynska ◽  
Karim Thighiouart ◽  
Enric Frago
Keyword(s):  
Agricultural Land ◽  
Meta Analysis ◽  
Bacterial Symbionts ◽  
Costs And Benefits ◽  
Agricultural Pests ◽  
Systematic Analysis ◽  
Growth And Survival ◽  
The Impact ◽  
Benefits And Costs ◽  
Symbiont Species

AbstractHerbivorous insects host various bacteria that help them to feed, grow, and survive. Sap-sucking insects, in particular, feed on a nutrient-poor resource and have evolved obligate symbioses with nutritional bacteria for survival. Additionally, sap-sucking insects have formed facultative associations with bacterial symbionts that are not essential for growth and survival but assumed to confer some benefits, such as resistance to natural enemies. Several recent reviews have highlighted the importance of these symbionts in understanding their hosts’ biology, but currently there is a lack of a quantitative and systematic analysis of the published evidences exploring whether the different endosymbionts are actually beneficial or not. In this meta-analysis we explored the potential costs and benefits associated with hosting facultative endosymbionts in sap-sucking insects. Our first result is that most of the empirical experimental data information is limited to a few species of aphid and one species of whiteflies. Through the meta-analysis we showed that hosting symbionts generally leads to costs through increased development time, reduced longevity, and reduced fecundity, and benefits via increased resistance to parasitic wasps in sap-sucking insects. However, the impact of these costs and benefits was strongly insect and symbiont species dependent. Many of the insects studied are agricultural pests, and understanding the impact of bacterial symbionts on their hosts across different environments can benefit sustainable management of greenhouses and agricultural land.

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