scholarly journals THE IMPACT OF AGROCHEMICALS AS THE ELEMENTS OF CULTIVATION TECHNOLOGIES OF PRODUCTIVE PEAS IN THE SOUTH OF THE ROSTOV REGION

2019 ◽  
pp. 29-33
Author(s):  
S. A. Vasilchenko ◽  
G. V. Metlina ◽  
A. R. Ashiev ◽  
Yu. V. Laktionov
Keyword(s):  
Agricultural Research ◽  
Humus Content ◽  
Energetic Efficiency ◽  
Net Energy ◽  
Agricultural Crop ◽  
Net Income ◽  
Yield Structure ◽  
Cultivation Technology ◽  
The Cost ◽  
The Impact

For the Russian Federation, pea is a traditional cultivated agricultural crop, demanded both in the food industry for its excellent taste and in livestock for a high content of forage units and balanced protein (up to 90% of the protein are of easily soluble albumin and globulins), which contribute to lower costs for animal feeding. The current paper has presented the working results of the laboratory of row crop cultivation technology (FSBSI “Agricultural Research Center “Donskoy”) for 2015–2016, which studied the impact of growth stimulants (“Etikhol”, “Gumistim”), bioorganic fertilizers “Intermag Profi”, and biological product “Rizotorfin” on the productivity of the middle-ripening pea variety “Aksaysky usaty 7”. The soil of the experimental plot is favorable for peas growing, as the humus content in the arable layer is 3.36%, pH is 7.0, P2 O5 is 24.4; K2 O is 360 mg per one kg of soil. The studied preparations had an impact on the elements of the yield structure and grain productivity. Productivity has significantly improved due to application of most fertilizers. The largest productivity increase on 0.57 t/ha or 26.4% to the control was observed with the use of “Intermag Profi”. This experiment had also better energetic and economic indicators compared to other variants. The increase of net energy income compared to control was 9.48 GJ/ha, the decrease in energy intensity was on 1.14 GJ/t, the increase of energetic efficiency was on 0.59 units. The increase of net income was on 6507 rubles/ha, the cost of production reduced on 1232 rubles/ton and profitability increased on 27%.

scholarly journals The Impact of Supply Chain Management on Financial Performance and Responsibility Accounting Agribusiness Case from Egypt

2017 ◽  
Vol 6 (2) ◽  
pp. 136 ◽  
Author(s):  
Mohamed Ali Wahdan ◽  
Mohamed Ashraf Emam
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Financial Performance ◽  
Financial Statements ◽  
Net Income ◽  
Chain Management ◽  
Research Questions ◽  
The Cost ◽  
The Impact ◽  
Responsibility Accounting

This paper presents the impact of applying the supply chain management (SCM) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The main two research questions are: is there a significant impact of supply chain management on financial performance? and is there a significant relationship between supply chain management and financial performance as well as responsibility accounting? To answer the research questions, data was collected from financial statements of agribusiness case from Egypt and the survey was conducted. The findings of the study indicated that there is a significant impact of supply chain management on financial performance through enhancing the productivity, decreasing the cost and improving profitability. Moreover, applying the efficient supply chain management can improve the use of responsibility accounting through the efficient usage for the budget of the crop.

scholarly journals THE SOWING TERM EFFECT ON SEED QUALITY, ECONOMIC AND ENERGETIC EFFICIENCY OF SOYBEAN CULTIVATION

2019 ◽  
pp. 3-7 ◽  
Author(s):  
S. A. Vasilchenko ◽  
G. V. Metlina ◽  
N. S. Kravchenko
Keyword(s):  
Energy Efficiency ◽  
Russian Federation ◽  
Agricultural Research ◽  
Humus Content ◽  
Energetic Efficiency ◽  
Soybean Seeds ◽  
Positive Trend ◽  
Row Crops ◽  
The Russian Federation ◽  
Sowing Period

The nutritional value of soybean seeds is in high protein (up to 35%) and fat (up to 25%) percentage. In the Russian Federation, there is a positive trend in increasing the soybean acreage (e. g. from 1.537 million hectares in 2013 to 2.919 million hectares in 2018). The field trials were carried out in the laboratory of cultivation technology of row crops of the FSBSI “Agricultural Research Center “Donskoy” (Zernograd, southern soil-climatic region of the Rostov region) in 2016–2017. The experiments were conducted with the varieties of local breeding “Don 21” and “Diva”, included in the State Register of Breeding Achievements of the Russian Federation in 6 regions, differing in the length of vegetation period. The soil of the experimental plot is favorable for soybean cultivation, the humus content in the topsoil is 3.36%; pH is 7.0; P2O5 is 24.4; K2O is 360 mg/kg of soil. Depending on the sowing period, the soybean yields varied from 0.85 to 1.25 t/ha for the variety “Don 21” and from 0.77 to 1.38 t/ha for the variety “Diva”. The protein content in soybean seeds was the highest in the fourth term of sowing (41.9 and 39.8%), and the fat content in the first term was 19.0 and 20.2% (the varieties “Don 21” and “Diva” respectively). The analysis of economic and energy efficiency identified the most effective variants of the trial. The variety “Don 21” had the second sowing period, the variety “Diva” had the third one, with the highest values of profitability (129.8 and 147.7%) and the energy efficiency ratio (2.03 and 2.18).

scholarly journals The Impact of Human Capital Development Cost on the Net Income and Dividend: An Applied Study over Jordanian Islamic Banks

2018 ◽  
Vol 10 (1) ◽  
pp. 336
Author(s):  
Atef Aqeel Al-Bawab ◽  
Hani Ali Aref Al-Rawashdeh
Keyword(s):  
Human Capital ◽  
Financial Statements ◽  
Islamic Banks ◽  
Net Income ◽  
Human Capital Development ◽  
Applied Study ◽  
Study Population ◽  
Capital Development ◽  
The Cost ◽  
The Impact

The study aimed at identifying the effect of the cost of Human capital development through training employees on the net income and dividend at Jordanian Islamic banks; three banks. The study followed the descriptive analytical approach. The financial data of published financial statements of the study population over the period (2012-2015) were brought and analyzed by mathematical modules to test the study hypotheses. The study concluded several results, the most important are:  There is an effect for the cost of training employees over the pre-tax annual profit development at Jordanian Islamic banks with variant proportions. There is also an effect with variant proportions for the cost of training employees over dividend. The study recommended several recommendations; the most important was the need of Jordanian Islamic banks to disclose in their financial statements in details the cost of their human capital development.

scholarly journals Quality costs of machine-building enterprises in Ukraine: a control mechanism

2020 ◽  
Vol 9 ◽  
pp. 326-336
Author(s):  
Olga Maslak ◽  
Natalya Grishko ◽  
Mariya Maslak ◽  
Maksym Skliar
Keyword(s):  
Economic Performance ◽  
Control Mechanism ◽  
Machine Building ◽  
Net Income ◽  
Quality Cost ◽  
Quality Costs ◽  
The Cost ◽  
The Impact ◽  
Practical Level ◽  
Building Enterprises

This article deals with the mechanism of quality costs management of machine-building enterprises and the assessment of the impact of these costs on the economic performance of enterprises. The analysis of literature sources on the issue of quality costs analysis has helped to identify the need to determine the determinants of quality cost items for machine-building enterprises, especially within Ukraine. The authors select national machine-building enterprises for the research. The researchers analyze the impact of the cost of sales and other types of costs on the net income from the sale of products, which is the basis for the formation of the enterprise's profits. To identify the determining quality cost items, the researchers investigate the effect of the quality cost items on the cost of sales. The article deals with making mathematical models for the studied enterprises, as well as the algorithm for performing the analysis. The results of the study indicate the impact of the cost of sales on the net income from the sale of products of enterprises, which is the most significant factor among the studied ones. The results also indicate the significant impact of certain quality cost items on the cost of sales. The results of this study can be applied at the practical level in the analysis and management of quality costs of machine-building enterprises and other industries.

scholarly journals The efficiency of the herbicide ‘Ballerina’ on grain sorghum

2021 ◽  
Vol 1 (1) ◽  
pp. 68-72
Author(s):  
G. V. Metlina ◽  
S. A. Vasilchenko
Keyword(s):  
Agricultural Research ◽  
Field Trials ◽  
Grain Sorghum ◽  
Experimental Plot ◽  
Net Income ◽  
Row Crops ◽  
Hydrothermal Coefficient ◽  
Rostov Region ◽  
Study Results ◽  
Cultivation Technology

The current paper has presented the study results of the effect of different dosages of the herbicide ‘Ballerina SE’ on the weediness of sorghum sowing, as well as the economic efficiency of the application. The purpose of the study was to estimate the efficiency of the use of the herbicide ‘Ballerina’ on grain sorghum and its effect on the weediness of the sowing and the amount of productivity. The field trials were carried out in 2017–2019 in the laboratory for cultivation technology of row crops of the FSBSI Agricultural Research Center “Donskoy” (Zernograd). The experimental plot is located in the southern agricultural zone of the Rostov region (with insufficient and unstable moisture). The soil of the experimental plot was ordinary heavy loamy blackearth (chernozem) on forestry loams, with 3.2% of humus, 18.5–20.0 mg of P2O5 and 342–360 mg of K2O per kg of soil. The hydrothermal coefficient during the years of study ranged from 0.32 to 0.89, which characterized the insufficient moisture supply of the growing season. There was presented the information on the varietal composition of grain sorghum in the southern zone of the Rostov region. The applied dosages of the herbicide had a significant effect on the reduction of the weediness of grain sorghum after their application (the decrease ranged from 78.3 to 96.7%). The greatest decrease in weediness was noted for dicotyledonous weeds. When using 0.5–l of the herbicide ‘Ballerina SE’ per ha, there was obtained the highest conditional net income of 22,230 rubles/ha, with the lowest production cost of 4,329 rubles/ha and the highest profitability level of 163%.

Disclosure versus Recognition of Stock Option Compensation: Effect on the Credit Decisions of Loan Officers

2008 ◽  
Vol 20 (1) ◽  
pp. 93-113 ◽  
Author(s):  
Chantal Viger ◽  
Réjean Belzile ◽  
Asokan A. Anandarajan
Keyword(s):  
Risk Premium ◽  
Stock Options ◽  
Stock Option ◽  
Bank Loan ◽  
Net Income ◽  
Income Statement ◽  
Loan Officers ◽  
Reported Earnings ◽  
The Cost ◽  
The Impact

We examine if different stock option reporting formats affect bank loan officers' judgments and decisions. Three formats were used: (1) descriptive note of stock options plan only, (2) descriptive note that included a pro forma disclosure showing the impact of expensing the cost of stock options on net income, and (3) recognition of the stock options cost in the income statement. Our results show that loan officers estimated a higher risk rating and a more pessimistic trend rating, were less inclined to grant the loan, and charged a higher risk premium when the stock option expense was recognized in the income statement. Judgments and decisions did not significantly differ for the two methods of footnote disclosure, suggesting that loan officers are functionally fixated on reported earnings. Overall, our results support the FASB's claim that “disclosure is not an adequate substitute for recording.”

Invited Review: Ethanol co-products for dairy cows: there goes our starch … now what?

2013 ◽  
Vol 93 (4) ◽  
pp. 407-425 ◽  
Author(s):  
H. A. Paz ◽  
E. Castillo-Lopez ◽  
H. A. Ramirez-Ramirez ◽  
D. A. Christensen ◽  
T. J. Klopfenstein ◽  
...  
Keyword(s):  
Dairy Cows ◽  
Milk Yield ◽  
Milk Fat ◽  
National Research Council ◽  
Net Energy ◽  
Distillers Grains With Solubles ◽  
Lactating Dairy Cows ◽  
Potential Impact ◽  
The Cost ◽  
The Impact

Paz, H. A., Castillo-Lopez, E., Ramirez-Ramirez, H. A., Christensen, D. A., Klopfenstein, T. J. and Kononoff, P. J. 2013. Invited Review: Ethanol co-products for dairy cows: there goes our starch … now what? Can. J. Anim. Sci. 93: 407–425. The rise of the grain-ethanol industry has resulted in a dramatic increase in the availability of feed co-products namely, distillers’ grains with solubles (DG). The cost of feeds that have traditionally been used for energy continues to increase and there is a need to understand the potential impact of replacing these feeds with DG on milk yield and composition. Using the Dairy National Research Council (2001) model and data from a total of 25 published studies (81 observations), we used a meta-analytical procedure to evaluate the impact of feeding corn milling co-products on lactating dairy cows. Based on our model, the inclusion of DG did not affect dry matter intake (P=0.35) but a trend for an increase in milk yield was observed (P=0. 10). Additionally, the percentages of milk fat and protein in the milk were not affected (P=0.24 and 0.25, respectively). The modeled daily rumen outflow of Lys in grams was significantly (P<0.01) reduced and Met was not affected (P=0.79) when DG were included. The error associated with net energy of lactation allowable milk averaged 5.0±1.0 kg d−1and was not affected by DG (P=0.79) but the error associated with metabolizable protein allowable milk tended (P=0.10) to be higher for cows consuming DG by 1.4±1.2 kg d−1.

HARROWING OF SPRING GRAIN CROPS ON DRAINED LANDS

1970 ◽  
pp. 32-36
Author(s):  
Yu. I. Mitrofanov ◽  
L. V. Pugacheva ◽  
Т. N. Panteleeva ◽  
N. А. Smirnova
Keyword(s):  
Crop Yield ◽  
Humus Content ◽  
Weather Conditions ◽  
Soil Environment ◽  
Grain Crops ◽  
Weed Infestation ◽  
Tver Region ◽  
The Right ◽  
The Cost ◽  
The Impact

The studies were conducted on the experimental fields of the FGBNU VNIIMZ (Tver region). The soil is sod-podzolic, light loamy and sandy gley, drained; humus content - 1.8-2.6%, the supply of nutrients - medium and high, the reaction of the soil environment - slightly acidic and close to neutral. The article discusses the impact of agrotechnical methods and herbicides on weed infestation and crop yield of spring grain crops. It was established that the right and timely pre-emergence harrowing of crops on the impact on yield is practically not inferior to the action of herbicides. The technical efficiency in the number of weeds from the use of herbicide was 60.6%, from a single pre-emergence harrowing - 41.0%, from a double one - 55.7%. It is shown that the efficiency of pre-emergence harrowing, its stability in years of different weather conditions, can be improved using the method of "delayed" sowing of spring grain crops. The technical effectiveness of harrowing with delayed sowing, compared with the control, where the harrowing was carried out on ordinary sowings without delay, increased by 33.6-38.8%, in some experiments in the number of weeds it was more than 70%. With equal yields, the cost of processing 1 hectare of crops with herbicides is 4-6 times higher than the cost of a single harrow and 2-3 times on a double harrow. To create non-herbicidal technologies for growing spring grain crops on drained lands, the method of sowing in ribbons on the ridges is of interest: the yield increases, the contamination of crops decreases.

The Impact of the International Agricultural Centres: Measurement, Quantification and Interpretation

1994 ◽  
Vol 30 (4) ◽  
pp. 395-419 ◽  
Author(s):  
M. P. Collinson ◽  
E. Tollens
Keyword(s):  
Research And Development ◽  
Impact Assessment ◽  
Economies Of Scale ◽  
Agricultural Research ◽  
Past Research ◽  
Impact Measurement ◽  
The Cost ◽  
Research Investments ◽  
The Impact ◽  
Programme Planning

SUMMARYImpact assessment is important to agricultural research. It quantifies benefits from both proposed and past research, and allows comparisons of the cost effectiveness of different research investments as a basis for priority setting. Though there are important economies of scale in the global and regional level research done by the international centres of the Consultative Group for International Agricultural Research (CGIAR), this research covers only one small sector in the sequence of research and development reaching down into farmers' fields. CGIAR impact thus depends on the rest of the research and development (R&D) sequence operating effectively, something largely beyond its control. In deciding a strategy for impact assessment, the international centres need to resolve two dilemmas: first, how much impact assessment they should do, for their own programme planning and monitoring, and to satisfy their stakeholder constituencies; and secondly, how sophisticated this assessment should be. Impact measurement is itself research and, like all research, is very much concerned with how much is gained from the extra costs of collecting further information.Centros agrícolas internacionales

Demonstrating Nutrient Cost Gradients: A Brooklyn Case Study

2014 ◽  
Vol 84 (5-6) ◽  
pp. 244-251 ◽  
Author(s):  
Robert J. Karp ◽  
Gary Wong ◽  
Marguerite Orsi
Keyword(s):  
Low Income ◽  
Energy Content ◽  
Food Selection ◽  
The United States ◽  
United States Department ◽  
Micronutrient Deficiencies ◽  
Caloric Density ◽  
Low Income Families ◽  
The Cost ◽  
The Impact

Abstract. Introduction: Foods dense in micronutrients are generally more expensive than those with higher energy content. These cost-differentials may put low-income families at risk of diminished micronutrient intake. Objectives: We sought to determine differences in the cost for iron, folate, and choline in foods available for purchase in a low-income community when assessed for energy content and serving size. Methods: Sixty-nine foods listed in the menu plans provided by the United States Department of Agriculture (USDA) for low-income families were considered, in 10 domains. The cost and micronutrient content for-energy and per-serving of these foods were determined for the three micronutrients. Exact Kruskal-Wallis tests were used for comparisons of energy costs; Spearman rho tests for comparisons of micronutrient content. Ninety families were interviewed in a pediatric clinic to assess the impact of food cost on food selection. Results: Significant differences between domains were shown for energy density with both cost-for-energy (p < 0.001) and cost-per-serving (p < 0.05) comparisons. All three micronutrient contents were significantly correlated with cost-for-energy (p < 0.01). Both iron and choline contents were significantly correlated with cost-per-serving (p < 0.05). Of the 90 families, 38 (42 %) worried about food costs; 40 (44 %) had chosen foods of high caloric density in response to that fear, and 29 of 40 families experiencing both worry and making such food selection. Conclusion: Adjustments to USDA meal plans using cost-for-energy analysis showed differentials for both energy and micronutrients. These differentials were reduced using cost-per-serving analysis, but were not eliminated. A substantial proportion of low-income families are vulnerable to micronutrient deficiencies.

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