scholarly journals Valuation of Mangrove Direct Benefit in Jerowaru District, East Lombok Regency, West Nusa Tenggara

2021 ◽  
Vol 009 (01) ◽  
pp. 30-44
Author(s):  
Harry Irawan Johari ◽  
◽  
Sukuryadi Sukuryadi ◽  
Ibrahim Ibrahim ◽  
Joni Safaat Adiansyah ◽  
...  
Keyword(s):  
Economic Analysis ◽  
Financial Analysis ◽  
Animal Feed ◽  
Shadow Price ◽  
Food Ingredients ◽  
Direct Benefit ◽  
Goods And Services ◽  
Market Values ◽  
True Value ◽  
Direct Benefits

Mangroves have various functions and roles, both economic and ecological. In Jerowaru District, East Lombok Regency, the function and role of mangroves are economically and ecologically beneficial, but their value has not been measured. This study aims to determine the valuation of direct benefits of mangroves in Jerowaru District, East Lombok Regency. The approach taken in determining the economic value of mangrove products and services is financial analysis and economic analysis. In financial analysis, a direct approach is used, namely by using market values for marketed commodities and determining the value of substitutes for goods and services that are not marketed. While in the economic analysis, the shadow price or accounting price, namely the value adjusted in such a way as to describe the true value of mangrove goods and services. The results showed that the value of the direct benefit of mangroves in the study area was ± IDR 88.162.750/ha/year. Valuation of the value of direct benefits of mangroves at the location comes from mangrove products and services in the form of firewood and charcoal products, construction wood, capture fisheries products, fish and shrimp larvae stocks, wildlife, preservatives and dyes, food ingredients, and medicines, animal feed, salt, recreation, and tourism, as well as education and research.

scholarly journals ANALISIS KELAYAKAN INVESTASI KAPAL KHUSUS ANGKUTAN TERNAK DI INDONESIA SKENARIO RUTE CELUKAN BAWANG-TANJUNG PRIOK-CIREBON

2019 ◽  
Vol 8 (2) ◽  
pp. 117-136
Author(s):  
Titik Triary Wijaksani ◽  
Rita Nurmalina ◽  
Burhanuddin Burhanuddin
Keyword(s):  
Sensitivity Analysis ◽  
Economic Analysis ◽  
Beef Cattle ◽  
Financial Analysis ◽  
Shadow Price ◽  
Financial Economic ◽  
Sensitivity Analyses ◽  
The Government ◽  
Cost And Benefit Analysis ◽  
Cattle Distribution

Government had made the first livestock vessel investment in Indonesia, namely KM Camara Nusantara I (KM CN I) which was operationalizing since 2016. The livestock vessel supported beef cattle distribution from East Nusa Tenggara Province (NTT) to DKI Jakarta Province by route Tenau-Waingapu-Tanjung Priok-Cirebon. In addition the government makes another new 5 livestock vessels investment which is one of them planned for beef cattle distribution from Bali Province by Celukan Bawang Port to DKI Jakarta Province by Tanjung Priok Port. Livestock vessel investment required high cost up to Rp 58 billion per unit. Moreover the operational of KM CN I still subsidized by the government.  Therefore the objective of this study is to analyze livestock vessel investment by route scenario Celukan Bawang-Tanjung Priok-Cirebon on nonfinancial aspect, financial, economic and sensitivity analyses. Nonfinancial aspect analysis used descriptive method. Financial and economic analyses used Cost and Benefit Analysis (CBA), with shadow price for economic analysis. Sensitivity analysis used switching value method. Nonfinancial aspect analysis indicated the investment feasible. Financial analysis for livestock vessel return scenario to Celukan Bawang Port without cargo and carrying feed cargo are not feasible (NPV<0). Economic analysis for return scenario without cargo is not feasible (NPV<0), meanwhile for return scenario by carrying feed cargo is feasible (NPV>0, B/C Ratio>1, IRR 5.70% higher than discount rate, and Payback Period 13.84 years). Sensitivity analysis indicated the investment is feasible by minimum increase in the price of ticket fare 534.56% for return scenario without cargo and 410.12% by carrying feed cargo.

scholarly journals The cultural and economic power of advertisers in the business press

Journalism ◽  
2017 ◽  
Vol 19 (8) ◽  
pp. 1078-1095 ◽  
Author(s):  
Maha Rafi Atal
Keyword(s):  
Economic Analysis ◽  
Financial Analysis ◽  
Cultural Analysis ◽  
Content Increase ◽  
Organizational Mission ◽  
Media Companies ◽  
Business Press ◽  
Business Journalism ◽  
The Impact

Media studies scholarship on advertising has traditionally fallen into two camps. Cultural analysis emphasizes the signals advertisements send to consumers, focusing primarily on the role of advertising creatives. Economic analysis emphasizes advertising’s impact on media companies’ financial performance, focusing on the role of sales managers and proprietors. Both approaches minimize the role of reporters, against whose work advertisers place their messages. This article draws on interviews, as well as financial analysis, at six newsrooms to examine the impact of advertising practices on the editorial independence of reporters. Combining cultural and economic analysis, the article highlights the unique threat advertiser influence poses to critical business reporting, which takes as its subject the very firms who must choose to advertise against it. The article argues that the new forms of advertising, where branded content is presented alongside, and intended to mimic, reported content, increase the threat of advertiser capture. At four legacy outlets studied, investigative business coverage has declined as media organizations react to the changed operating environment with practices that compromise the divide between news and advertising staff. At two online startups studied, where new advertising formats have always been part of strategy, news and sales staff remain separate. Yet there is limited appetite at these outlets for conducting critical business journalism, which is not seen as key to organizational mission. The article concludes with policy recommendations to safeguard the viability of critical business journalism.

scholarly journals Analysis of Financial Statement of NRC Agro with Special Reference to Goods and Service Tax

2019 ◽  
pp. 45-65
Author(s):  
Nalla Bala Kalyan ◽  
Toopalli Sirisha
Keyword(s):  
Service Provider ◽  
Central Government ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Data ◽  
Goods And Services ◽  
The Past ◽  
Provision Of Services ◽  
The Impact

The analysis of financial statements is an important aid to financial analysis. They provide information on how the firm has performed in the past and what is its current financial position. Financial analysis is the process of identifying the financial strengths and weakness of the firm from the available accounting data and financial statements. The analysis is done by establishing relationship between the different items of financial statements. The target of this paper is to examine the major features of GST. GST also known as the Goods and Services Tax is defined as the giant indirect tax structure premeditated to maintain and enhances the economic enlargement of a country. Service tax was a tax levied by Central Government of India on services provided or agreed to be provided excluding services covered under negative list and considering the Place of Provision of Services Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. Person liable to pay service tax is governed by Service Tax Rules, 1994 he may be service provider or service receiver or any other person made so liable. It is an indirect tax wherein the service provider collects the tax on services from service receiver and pays the same to government of India. This paper has also focused on the impact of GST (Goods and Services Tax) will be on Indian Tax Scenario.

Valutazioni di convenienza e di sostenibilitŕ per le imprese del comparto del Prosciutto di Parma Dop: un'analisi attraverso l'applicazione di indici economici e finanziari

2012 ◽  
pp. 61-98
Author(s):  
Giuseppe Bonazzi ◽  
Mattia Iotti ◽  
Fabio Paduano
Keyword(s):  
Economic Analysis ◽  
Financial Analysis ◽  
Capital Requirements ◽  
Financial Ratios ◽  
Financial Sustainability ◽  
Working Capital ◽  
Significant Difference ◽  
Fixed Assets ◽  
Firm Management ◽  
High Absorption

Parma Pdo Ham sector is characterized by the great presence of small and medium sized enterprises (SMEs) and by high absorption of capital to finance investments in fixed assets and working capital. The aging of pork leg causes in fact a high capital requirements for a period of at least 12 months and even 18/24 months. In that case, economic analysis and financial analysis may show different results, since situations of non-financial sustainability even in case of positive profitability. The paper covers the methodology for the analysis of the profitability and sustainability of firm management and suggests specific indices to analyze the firms of the sector. The analysis show that there is a statistically significant difference between economic and financial results in the sector and the application of financial ratios proposed in the paper can better assess the sustainability of management. These ratios can find applications even in other sectors characterized by high capital absorption, particularly net working capital.

The Politics of Commodification

2021 ◽  
pp. 40-61
Author(s):  
Christoph Hermann
Keyword(s):  
Welfare State ◽  
Public Management ◽  
New Public Management ◽  
Private Economy ◽  
Goods And Services ◽  
Market Values ◽  
Neoliberal Reforms ◽  
New Public ◽  
Natural Tendency ◽  
Over Time

Even though commodification is a quasi-natural tendency of capitalist economies, the extent of commodification can vary over time, depending, among other things, on government intervention. In the last three decades, neoliberal reforms have fueled (re-)commodification. This chapter looks at six major policies: privatization, liberalization, deregulation, marketization, New Public Management, and austerity. Privatization promotes commodification by abolishing non-commodified alternatives to the sale of goods and services. Liberalization fuels commodification by exposing producers to competition and by forcing them to make profits. Deregulation eliminates restrictions that in one way or another limit commodification. Marketization creates markets in economic and social spheres where no markets have existed before, while New Public Management promotes metric output measurements that closely resemble what, in the private economy, are market values. Austerity and related cuts in welfare expenditure drive re-commodification by making citizens more dependent on markets and on private alternatives to the welfare state.

Accounting “gets real” in dealing with virtual manufacturing

2005 ◽  
Vol 6 (3) ◽  
pp. 322-338 ◽  
Author(s):  
Mike Tayles ◽  
Margaret Webster ◽  
David Sugden ◽  
Andrew Bramley
Keyword(s):  
Financial Reporting ◽  
Intellectual Capital ◽  
Intangible Assets ◽  
Financial Analysis ◽  
Balance Sheet ◽  
Virtual Manufacturing ◽  
Managerial Accounting ◽  
Content Type ◽  
Market Values ◽  
Virtual Organisation

PurposeOf relatively recent origin is the virtual organisation where companies are able to marshal the necessary competencies from a range of independent external agents through the strategic use of outsourcing mechanisms. The paper discusses the challenge of accounting for intellectual capital (IC) and intangible assets and presents a financial analysis and background of companies exhibiting different levels of virtuality, from traditional manufacturing to virtual manufacturing.Design/methodology/approachThis paper is based on the interaction of the researchers with three companies examining their positions on the continuum from traditional to virtual manufacturing. Case studies of the companies and some key financial results for a period of years are presented in order to explore implications and inform strategic decisions.FindingsIt concludes that conventional financial reporting for IC and intangibles has limited scope. This is elaborated through contrasts in a number of conventional accounting measures and some others, less conventional, to highlight the implications of the intellectual capital employed. The results are reported and implications of these discussed in the context of the companies whose background and activities are briefly outlined.Practical implicationsThe measurement and management of the intangible assets and intellectual capital of organisations has been the focus of recent research in accounting and finance. This has applied to the corporate reporting of financial results involving its impact on the balance sheet, managerial accounting concerned with decisions and the internal use of various financial and non‐financial performance measures and finance where market values of companies have been shown to differ significantly from their book values as shown in published accounts.Originality/valueThe content will be of interest to academics studying issues surrounding the reporting and decision making concerning intellectual capital and intangibles. Additionally, managers and consultants whose companies are engaged in outsourcing and or virtual/semi‐virtual manufacturing should find the results informative.

scholarly journals Analisis Kelayakan Finansial Pengolahan Gula Cair Pati Sagu Di Kabupaten Konawe Selatan [Financial Analysis Of Processing Sago Liquid Sugar At South Konawe Regency]

Buletin Palma ◽  
2018 ◽  
Vol 19 (2) ◽  
pp. 117 ◽  
Author(s):  
Zainal Abidin
Keyword(s):  
Economic Analysis ◽  
Sugar Cane ◽  
Financial Analysis ◽  
Sago Starch ◽  
Net Income ◽  
Organoleptic Test ◽  
Gas Fuel ◽  
Good For ◽  
Taste And Smell

<p>Sugar is a one of commodity that goverment already decided to reach national self sufficient in 2019. One effort that was conducted is using sago starchto produce liguid sugar. Research was done in Lamokula Village, North Moramo Sub Distric, South Konawe Regency at July – October 2016. The research was conducted to know the economic analysis and organoleptic test of producing liquid sugar from sago starch. Research usedtesting of producion sago liquid sugar in home scale. Besides that organoleptic test was conducted using questionare for 85 panelists that threat the taste, color and smell of sago liquid sugar and also application of sago liquid sugar in drinks. The result of research showed that producing sago liquid sugar from sago starch with capacity 200 kg was feasible with value of RCR 1,79 and net income reach Rp. 1.590.000, with BEP from production side 112 liters and BEP from price side Rp. 10.050. Production of sago liqud sugar still feasible even price of wet sago increase until 30%, gas fuel until 10%, labour and packaging until 20% eventhoug production decrease 10% but price of sago liquid sugar increase minimum 10%. The yield of organoleptic test show that sago liquid sugar have taste, color and smell that can be good accepted by community. Even that if sago liquid sugar apply in fruit ice drinks, the taste and smell of fruit ice drinks is good. For the next sago liquid sugar can substitute sugar cane and also other sweetener and support the the effort to reach national self sufficient of sugar.</p><p> </p><p align="center"><strong>ABSTRAK</strong></p><p align="center"><strong> </strong></p><p>Swasembada gula telah dicanangkan oleh pemerintah untuk dicapai tahun 2019. Penelitian dilakukan di Desa Lamokula Kecamatan Moramo Utara Kab. Konawe Selatan pada bulan Juli – Oktober 2016. Penelitian dilakukan untuk mengetahui aspek ekonomi pembuatan gula cair pati sagu dan penerimaan masyarakat terhadap gula cair pati sagu. Penelitian menggunakan uji coba pembuatan gula cair pati sagu.  Uji organoleptik dilakukan oleh 85 orang panelis yang menguji tentang rasa, warna dan bau gula cair pati sagu serta pemanfaatannya pada minuman es teler. Hasil analisis menunjukkan bahwa usaha gula cair pati sagu dengan skala 200 kg per bulan layak secara ekonomi dengan nilai RCR 1,79dengan pendapatan bersih per bulan sekitar Rp. 1.590.000, dan nilai TIP sebesar 112 liter dan TIH sebesar Rp. 10.050. Produksi gula cair sagu tetap layak dilaksanakan meskipun terjadi perubahan harga input berupa bahan baku sagu naik hingga 30%, bahan bakar gas hingga 10%, tenaga kerja dan kemasan  hingga 20% meskipun produksi turun hingga 10%, akan tetapi harga naik minimal 10%. Hasil uji organoleptik menunjukkan bahwa gula cair sagu memiliki rasa, warna dan bau yang dapat di terima baik oleh masyarakat. Demikian pula halnya jika gula cair sagu digunakan dalam minuman es teler dengan parameter rasa dan bau, di anggap baik oleh panelis. Ke depan gula cair sagu dapat dijadikan sebagai salah satu alternatif dalam upaya pencapaian swasembada gula.</p><p> </p><em> </em>

scholarly journals Sraffa and his Theoretical Revolution

2018 ◽  
pp. 367-421
Keyword(s):  
Economic Analysis ◽  
Joint Production ◽  
Ideal Model ◽  
Goods And Services ◽  
Palabras Clave ◽  
El Sistema ◽  
The One ◽  
Selection Of ◽  
Made In ◽  
The Ideal

Abstract.-This article attempts to demonstrate that the work of Piero Sraffa –especially Production of commodities by means of commodities-is the greatest revolution in economic analysis. The novelties introduced by the Italian economist, against all classical and marginalist traditions, such as considering the surplus of reproducible goods as the object of the economy, the intersectoral relations between goods and services on the one hand and processes on the other, the prices formed as a margin on costs, reduction of capital to dated work, the selection of techniques and the considerations about of the joint production support the above statements. To this we can add other more questionable or more or less significant as the standard system, its theory of fixed capital, the considerations on land and mines, the differentiation between basic and non-basic goods. Some of these analyzes have precedents or are contemporaries (physiocracy, Ricardo, Leontief), but the whole of them supposes this revolution made in the economic analysis and supposes for this the ideal model to be candidate to base any economic analysis worthy of such name. Keywords: Sraffa, economic analysis, theoritical revolution Resumen.-En este artículo se intenta demostrar que la obra de Piero Sraffa –en especial Producción de mercancías por medio de mercancías- supone la mayor revolución del análisis económico. Las novedades introducidas por el economista italiano contra toda tradición clásica y marginalista tales como considerar el excedente de los bienes reproducibles como objeto de la economía, las relaciones intersectoriales entre bienes y servicios por un lado y procesos por otro, los precios formados como un margen sobre los costes, la reducción del capital a trabajo fechado, la elección de las técnicas y las consideraciones sobre la producción conjunta avalan las afirmaciones anteriores. A ello le añadimos otras más discutibles o más o menos significativas como el sistema patrón, su teoría del capital fijo, las consideraciones sobre la tierra y las minas, la diferenciación entre bienes básicos y no básicos. Algunos de estos análisis tienen precedentes o son coetáneos (fisiocracia, Ricardo, Leontief), pero el conjunto de ellos supone esa revolución que hace del análisis económico de Sraffa como el modelo idóneo para ser candidato a fundamentar cualquier análisis económico digno de tal nombre. Palabras clave: Sraffa, análisis económico, revolución teórica

scholarly journals Optimization of a logistics network considering allocation of facilities and taxation aspects

2020 ◽  
Vol 27 (4) ◽  
Author(s):  
Bruno Vinícius Ribeiro Furlanetto ◽  
Fernando Augusto Silva Marins ◽  
Aneirson Francisco da Silva ◽  
Cristiane Maria Defalque
Keyword(s):  
Programming Model ◽  
Animal Feed ◽  
Mixed Integer ◽  
Global Localization ◽  
Excise Tax ◽  
Logistics Network ◽  
Goods And Services ◽  
Brazilian State ◽  
Tax Benefits ◽  
Tax Changes

Abstract This article analyzes the impacts of operational and tax changes in a logistics network, considering the location of facilities and the following taxes: the Brazilian State Excise Tax on Circulation of Goods and Services, the Import Duty, the Brazilian State Excise Tax in Tax Substitution, the Social Integration Program, the Contribution for the Financing of Social Security and the Brazilian Federal Excise Tax on Industrialized Products. The influence of incorporations and outsourcing of distribution services in solving global localization issues concerning various links in a chain suplly has also been considered. The problem was modeled and solved by the GAMS modeling language using Solver CPLEX. The proposed Mixed Integer Linear Programming model minimizes operating costs taking into account tax benefits and the best use of the credits related to the Tax on Circulation of Goods and Services of a multiproduct network. A real application involving a company in the animal feed production sector was developed. The results showed that the model allowed to evaluate conveniently how the choice of the facilities and the characteristics of the product flows impacted the overall costs of the system. The results also evidenced the need to make decisions based on the existing tax structure, since the scenarios without tax optimization generated substantial losses to the companies. This information added quality to the manager of the company studied.

scholarly journals THC Yield and Greenhouse Cover Materials: Optimizing the Profit of Medical Cannabis

2021 ◽  
Vol 78 (2) ◽  
pp. 107
Author(s):  
Maria KOUSOYLA ◽  
Stella BRAKATSOULA ◽  
Christina NIKAKI ◽  
Dimitrios BILALIS ◽  
Alexandros TATARIDAS ◽  
...  
Keyword(s):  
Economic Analysis ◽  
Cannabis Sativa ◽  
Financial Analysis ◽  
Business Plan ◽  
Economic Viability ◽  
Psychoactive Substance ◽  
Medical Cannabis ◽  
Business Opportunities ◽  
New Business ◽  
Therapeutic Properties

Even though Delta-9-tetrahydrocannabinol (THC) is a psychoactive substance, studies indicate that it has therapeutic properties. Moreover, the modification in Greece legislation regarding the legalization of cannabis has resulted in new business opportunities for medical-cannabis related companies. This study aimed to evaluate whether different greenhouse cover materials affect THC yield and propose a business plan for any potential medical-cannabis related company in Greece. A greenhouse experiment was conducted in order to evaluate the effect of different plastic cover films in greenhouses for the cultivation of Cannabis sativa. Furthermore, the economic viability of a potential medical-cannabis related business in Greece was evaluated based upon a financial analysis. Yields were increased in greenhouses with double plastic cover materials (compared to the control). According to the results of our comparative economic analysis the production of medical cannabis in greenhouses constructed with double layered cover materials would significantly increase profits. Finally, greenhouse medical-cannabis production is much promising in Greece. Nevertheless, the use of appropriate greenhouse cover materials should be considered as they affect THC yield and therefore, the profit of the company.

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