scholarly journals Biological assets and the agricultural products in the context of the implementation of the IAS 41: A case study of the Romanian agro-food system

2015 ◽  
Vol 67 (2) ◽  
pp. 705-714 ◽  
Author(s):  
Dorel Mates ◽  
Veronica Grosu ◽  
Elena Hlaciuc ◽  
Ionel Bostan ◽  
Ovidiu Bunget ◽  
...  
Keyword(s):  
Food Industry ◽  
Food System ◽  
Assessment Criteria ◽  
Financial Reports ◽  
Financial Position ◽  
Harmonization Process ◽  
And Performance ◽  
Agriculture Products ◽  
The Eu

Nowadays, when the contribution of agriculture and agro-food industry to the GDP is a significant, in Romania?s case we appreciate that the economic aspects of this area also deserve a specific approach. The aim of this paper was to identify the incompatibility of the recognition and assessment criteria of agriculture production, biological assets and agriculture products imposed by the application of these standards in agro-food companies, and to analyze its effects concerning the financial position and performance of these entities. The paper takes into consideration the economic-financial harmonization process, which is now in full progress, both in the EU and other states, by applying the specific standards (IAS/IFRS) in the preparation of annual/interim financial reports. Finally, referring strictly to the case of Romania, after thorough research into the field in question, we suggest a presentation of the controversial assessment criteria provided by the IAS 41 standard, and also refer to the difficulties related to the implementation of this standard in the agro-food industry.

scholarly journals Corporate Perspectives on Responsibility and Sustainability in the Food System: A (Food) Communicative-Constructivist Viewpoint

2020 ◽  
Vol 12 (5) ◽  
pp. 2024
Author(s):  
Tina Bartelmeß ◽  
Jasmin Godemann
Keyword(s):  
Food Industry ◽  
Food System ◽  
Qualitative Case Study ◽  
Study Approach ◽  
System A ◽  
Shape Influence ◽  
Corporate Social ◽  
German Food ◽  
Communication Resource

This study examines how corporations in the German food industry understand and perceive communication as a corporate social responsibility (CSR) dimension, how they communicate about food-related sustainability, and how this corporate food communication can lead to sustainability-oriented change in action-guiding institutions. This study takes a communicative-constructivist viewpoint that does not focus on the extent to which the communicated corresponds to the actual action but rather on how communication and communicatively constructed institutions can shape, influence, or constitute the action. A comparative qualitative case study approach reveals how two deviant cases within the producing and processing food industry assume responsibility through food communication and identifies five underlying roles of communication that, in their case-specific variations yield in two different conceptualizations of perceiving responsibility through communication. The analysis and interpretation of data, in the reference frame of communicative institutionalism, outline promising prospects on how corporate food communication can contribute to institutional changes that guide decisions and actions for sustainable development of the food system. Furthermore, the findings highlight food quality as a relevant communication resource for food-related discussions about sustainability that cross systems in the context of the food system and transforms an institution in such a way that it now also refers to aspects of sustainability.

scholarly journals Sufficiency Business Strategies in the Food Industry—The Case of Oatly

2020 ◽  
Vol 12 (3) ◽  
pp. 824
Author(s):  
Nancy Bocken ◽  
Lisa Smeke Morales ◽  
Matthias Lehner
Keyword(s):  
Food Industry ◽  
Food System ◽  
Negative Impact ◽  
Business Strategies ◽  
Future Research ◽  
World Population ◽  
Structured Interviews ◽  
Study Approach ◽  
A Company

Food is an essential part of our daily lives, but simultaneously, it is a major contributor to environmental issues. The growing world population and changing diets are expected to further exacerbate the negative impact of food production and consumption. This article explores how sufficiency business strategies, focused on moderating consumption levels, can be implemented in the food industry to curb demand and thereby overall resource consumption. First, a literature and practice review are conducted to create a conceptual framework for sufficiency business strategies in the food industry. Second, a case study approach is taken to explore the application of sufficiency strategies at Oatly, a company offering plant-based alternatives to dairy. Semi-structured interviews and review of the company’s sustainability reports are used as key data sources for the case study. This study contributes to research and practice with a novel framework for business sufficiency strategies in the food industry. Although sufficiency implies consumption moderation, it is suggested that when a company substitutes the consumption of a less sustainable option, growth could be desirable. Future research can expand on viable sufficiency strategies for the private sector, but also strategies to engage different stakeholders, such as government, society, and academia, to accelerate the transition towards a sustainable food system.

scholarly journals The Importance of Globalization in the Economic Integration of the Countries in the Region: The Case of Kosovo

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Dr. Sc. Bekë Kuqi ◽  
Dr. Sc. Petrit Hasanaj
Keyword(s):  
Economic Integration ◽  
Technology Development ◽  
The European Union ◽  
The Us ◽  
Harmonization Process ◽  
History Of ◽  
The Republic ◽  
Definition Of ◽  
The Eu

Globalization represents an unavoidable phenomenon in the history of mankind, which is making the world smaller and smaller by increasing the exchange of goods, services, information, knowledge and cultures between different countries. Globalization is a process that has changed a lot in our everyday lives. This multidimensional and contradictory process brings to life the hopes and achievements that life can bring to it. The rush for greater competition is one of the main objectives of globalization. Such a thing can only be reached with market liberalization, economic integration and technology development. It is important for us to benefit from globalization. Therefore, during this paper we will discuss the importance of globalization for the integration and development of countries in the US and as a case study for Kosovo. Globalization is an unstoppable process for Kosovo, and a hope for integration and development that will impact on economic development and integration into the European Union. Following the Declaration of Independence of Kosovo on 17 February 2008 and the entry into force of the Constitution of the Republic of Kosovo on 15 June 2008, the same objectives, more than before, were introduced in Kosovo. Like other transition countries, Kosovo also declared membership in the EU not only objective of foreign policy, but also a strategic social and state goal. The definition of this decision puts Kosovo at the forefront of the transition, reform and harmonization process with EU criteria.

scholarly journals Lessons From Developing Food Policy Through A Multistakeholder Governance Network: A Case Study Of The Canadian Food Strategy

2021 ◽  
Author(s):  
Margaret Bancerz
Keyword(s):  
Policy Development ◽  
Food Industry ◽  
Food System ◽  
Food Policy ◽  
Policy Network ◽  
Food Governance ◽  
Non Governmental Organizations ◽  
Elite Interviews ◽  
Governance Network

Globally, we are facing a food system in crisis. Now more than ever, food policies are crucial to the future of food. In Canada, there has never been a national food policy that looked at the food sector holistically. It has traditionally centred on food safety and agriculture, sidestepping many other vital issues. However, between 2010 and 2014, four non-state actors developed national food policy documents. In response to these developments, this study asks: What are some unique characteristics of multistakeholder networks in the policymaking process? To answer this question, the Canadian Food Strategy (CFS) created in 2014 by the Conference Board of Canada (CBoC) was used as a case study. This strategy was unique because it involved a range of food policy issues, food policy actors, and had financial support from several key food industry players. Participants in this policy development experiment did not deem this strategy a success regardless of its abundant financial resources, its topic comprehensiveness, and widespread buy-in from food industry, government, and other non-governmental organizations. Semi-structured and elite interviews were used to shed light on why this case was not successful, to extract lessons from this initiative for future food policymaking efforts in Canada. This dissertation integrated wicked policy, governance, policy network, and multistakeholder literature to understand how food policy may be developed and governed in Canada. The study resulted in three key findings. First, food policy in Canada is very complex, exhibiting both tame and wicked qualities. Second, the state must have a significant position in a multistakeholder food governance network (MFGN). Lastly, while the structure of the MFGN and the actors involved in it are important to a network’s successful policy outcome, the CFS initiative revealed that process was fundamental to the outcome.

scholarly journals Lessons From Developing Food Policy Through A Multistakeholder Governance Network: A Case Study Of The Canadian Food Strategy

2021 ◽  
Author(s):  
Margaret Bancerz
Keyword(s):  
Policy Development ◽  
Food Industry ◽  
Food System ◽  
Food Policy ◽  
Policy Network ◽  
Food Governance ◽  
Non Governmental Organizations ◽  
Elite Interviews ◽  
Governance Network

Globally, we are facing a food system in crisis. Now more than ever, food policies are crucial to the future of food. In Canada, there has never been a national food policy that looked at the food sector holistically. It has traditionally centred on food safety and agriculture, sidestepping many other vital issues. However, between 2010 and 2014, four non-state actors developed national food policy documents. In response to these developments, this study asks: What are some unique characteristics of multistakeholder networks in the policymaking process? To answer this question, the Canadian Food Strategy (CFS) created in 2014 by the Conference Board of Canada (CBoC) was used as a case study. This strategy was unique because it involved a range of food policy issues, food policy actors, and had financial support from several key food industry players. Participants in this policy development experiment did not deem this strategy a success regardless of its abundant financial resources, its topic comprehensiveness, and widespread buy-in from food industry, government, and other non-governmental organizations. Semi-structured and elite interviews were used to shed light on why this case was not successful, to extract lessons from this initiative for future food policymaking efforts in Canada. This dissertation integrated wicked policy, governance, policy network, and multistakeholder literature to understand how food policy may be developed and governed in Canada. The study resulted in three key findings. First, food policy in Canada is very complex, exhibiting both tame and wicked qualities. Second, the state must have a significant position in a multistakeholder food governance network (MFGN). Lastly, while the structure of the MFGN and the actors involved in it are important to a network’s successful policy outcome, the CFS initiative revealed that process was fundamental to the outcome.

scholarly journals The impact of internal control on the quality of financial reports - Case study: The Ministry of Finance in Ramallah: أثر الرقابة الداخلية على جودة التقارير المالية دراسة حالة: وزارة المالية في رام الله

2021 ◽  
Vol 5 (15) ◽  
pp. 47-30
Author(s):  
Othman Ahmed Sawafta, Samia Tawfeeq Assassa, Shatha Mosa Zed Othman Ahmed Sawafta, Samia Tawfeeq Assassa, Shatha Mosa Zed
Keyword(s):  
Internal Control ◽  
Financial Reports ◽  
Strategic Plans ◽  
Information And Communication ◽  
Ministry Of Finance ◽  
And Performance ◽  
Level Of Significance ◽  
The Impact

This study aimed at identifying the effect of internal control on the quality of financial reports. Case study: The Ministry of Finance in Ramallah. The study sample consisted of (50) workers in the Ministry of Finance, and they were randomly selected from the study population. A questionnaire was adopted to collect data, and the data were processed statistically by using the SPSS program. The study found a set of results: There is a statistically significant effect at the level of significance (0.05) for internal control in its dimensions (follow-up, information and communication) on the quality of financial reports in their dimensions, and the control Environment and risk assessment have been excluded, and employees' perceptions about the level of application of control came The Ministry of Finance has a high degree of interior, and their perceptions about the availability of the characteristics necessary to achieve quality in the financial reports were also high. The study recommended the necessity of studying monitoring and performance reports before making transfers between employees, and the need for the ministry to make strategic plans for risks so that rapid measures are taken to confront risks and get rid It also recommended the necessity of presenting clear and understandable financial information in order to increase the value of the financial reports in order to suit the users of those reports to make sound decisions.

Disruptive innovation and operationalization in local and sustainable food systems: Examining the University of Toronto-Local Food Plus partnership

2019 ◽  
Vol 6 (1) ◽  
pp. 120-139
Author(s):  
Lori Stahlbrand
Keyword(s):  
Food Systems ◽  
Large Scale ◽  
Food System ◽  
Local Food ◽  
Disruptive Innovation ◽  
Government Support ◽  
Sustainable Food ◽  
University Of Toronto ◽  
The University

This paper traces the partnership between the University of Toronto and the non-profit Local Food Plus (LFP) to bring local sustainable food to its St. George campus. At its launch, the partnership represented the largest purchase of local sustainable food at a Canadian university, as well as LFP’s first foray into supporting institutional procurement of local sustainable food. LFP was founded in 2005 with a vision to foster sustainable local food economies. To this end, LFP developed a certification system and a marketing program that matched certified farmers and processors to buyers. LFP emphasized large-scale purchases by public institutions. Using information from in-depth semi-structured key informant interviews, this paper argues that the LFP project was a disruptive innovation that posed a challenge to many dimensions of the established food system. The LFP case study reveals structural obstacles to operationalizing a local and sustainable food system. These include a lack of mid-sized infrastructure serving local farmers, the domination of a rebate system of purchasing controlled by an oligopolistic foodservice sector, and embedded government support of export agriculture. This case study is an example of praxis, as the author was the founder of LFP, as well as an academic researcher and analyst.

Modernisation of Higher Education – Willful Action or Wishful Thinking? The Case of Bulgaria

2020 ◽  
Vol 8 (3) ◽  
pp. 3-17
Author(s):  
Elena Blagoeva
Keyword(s):  
Higher Education ◽  
Economic Crisis ◽  
Negative Impact ◽  
National Level ◽  
Sustainable Growth ◽  
Research Approach ◽  
Case Study Methodology ◽  
The Impact ◽  
The Eu

The impact of the last global economic crisis (2008) on the European economy put a strain on higher education (HE), yet it also pushed the sector towards intensive reforms and improvements. This paper focuses on the “Strategy for the Development of Higher Education in the Republic of Bulgaria 2014-2020”. With a case study methodology, we explore the strategic endeavours of the Bulgarian government to comply with the European directions and to secure sustainable growth for the HE sector. Our research question is ‘How capable is the Bulgarian HE Strategy to overcome the economic and systemic restraints of Bulgarian higher education?’. Because the development of strategies for HE within the EU is highly contextual, a single qualitative case study was chosen as the research approach. HE institutions are not ivory towers, but subjects to a variety of external and internal forces. Within the EU, this is obviated by the fact that Universities obtain their funds from institutions such as governments, students and their families, donors, as well as EU-level programmes. Therefore, to explore how these pressures interact to affect strategic action on national level, the case method is well suited as it enabled us to study the phenomena thoroughly and deeply. The paper suggests the actions proposed within the Strategy have the potential to overcome the delay, the regional isolation and the negative impact of the economic crisis on the country. Nevertheless, the key elements on which the success or failure of this Strategy hinges are the control mechanisms and the approach to implementation. Shortcomings in these two aspects of strategic actions in HE seem to mark the difference between gaining long-term benefits and merely saving face in front of international institutions.

On the Future of the Financial Redistribution across Member States in the EU

2006 ◽  
Vol 56 (1) ◽  
pp. 1-43
Author(s):  
Sándor Richter
Keyword(s):  
Value Added ◽  
The Other ◽  
Current Debate ◽  
Member States ◽  
New Member States ◽  
Financial Position ◽  
Cross Member ◽  
Expenditure Structure ◽  
The Eu ◽  
Made In

The order and modalities of cross-member state redistribution as well as the net financial position of the member states are one of the most widely discussed aspects of European integration. The paper addresses selected issues in the current debate on the EU budget for the period 2007 to 2013 and introduces four scenarios. The first is identical to the European Commission's proposal; the second is based on reducing the budget to 1% of the EU's GNI, as proposed by the six net-payer countries, while maintaining the expenditure structure of the Commission's proposal. The next two scenarios represent radical reforms: one of them also features a '1% EU GNI'; however, the expenditures for providing 'EU-wide value-added' are left unchanged and it is envisaged that the requisite cuts will be made in the expenditures earmarked for cohesion. The other reform scenario is different from the former one in that the cohesion-related expenditures are left unchanged and the expenditures for providing 'EU-wide value-added' are reduced. After the comparison of the various scenarios, the allocation of transfers to the new member states in terms of the conditions prevailing in the different scenarios is analysed.

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