scholarly journals BALANCE BUDGETING OF AGRIBUSINESS ENTERPRISES

2021 ◽  
Vol 140 (6) ◽  
pp. 112-121
Author(s):  
FOMINA Olena ◽  
SEMENOVA Svitlana

Approaches to defining the essence of budgeting and budgets classification are generalized, the importance of the budget balance for agribusiness enterprises is charac­terized. The peculiarities of drawing up balance budgets at agribusiness enterprises, methods of determining budget indicators, the relationship of budgets with management balance sheet items, which will effectively organize balance budgeting and coordinate balance indicators to manage the financial condition of the enterprise are analyzed.

Development ◽  
1965 ◽  
Vol 13 (1) ◽  
pp. 63-72
Author(s):  
M. C. Prestige

Hughes (1961) has drawn up a balance-sheet of the lumbar ventral horn cells during the development of Xenopus, based both on counts of numbers of ventral horn cells throughout differentiation and of the number of degenerating cells among them at each stage. In this way, he showed that the total number of ventral horn cells is reduced from between 3000 and 4000 at differentiation to 1200 at the end of metamorphosis; that the most rapid period of decline in cell numbers is accompanied by a peak in the time graph of the number of degenerations; and concluded that for every neurone which finally differentiates, some eight or nine neuroblasts undergo degeneration. This is an example of histogenetic degeneration (Glücksmann, 1951), that is, cell death relating to the differentiation of functioning organs. In order to investigate further the relationship of the limb to the developing spinal cord, a similar balance-sheet has been drawn up for the sensory cells of the hind-limbs which are in dorsal ganglia 8–10


1993 ◽  
Vol 37 (2) ◽  
pp. 78-84 ◽  
Author(s):  
L.E. Winner

This paper demonstrates that the traditional theory, that the current account balance and the budget balance are positively related, does not uphold when applied to Australian data. On the other hand, Australian data seems to indicate that Ricardian Equivalence Theorem better explains the movements in the economy.


2019 ◽  
Vol 8 (1) ◽  
pp. 71
Author(s):  
Marchel R. A. Goni ◽  
Dolina L. Tampi ◽  
Wilfried S. Manoppo

The purpose of this study was to analyze the Financial Ratio at PT Bluebird Tbk after the existence of online-based transportation facilities. The company's problem arose since the entry of online transportation facilities where there was a significant decrease in income. Ratio analysis in the opinion of Munawir An analytical method to determine the relationship of certain items in the balance sheet or income statement individually or in a combination of the two reports. The research method used is liquidity ratio, solvability ratio and profitability ratio. The results show that the relationship between liquidity and solability can be said to be "liquid and solvable", meaning that the condition of the company is declared healthy and in good condition because the company is able to pay off its obligations that are due on time. Furthermore, the relationship between solvency and profitability can be said as "solvabel and inprofit", meaning that the condition of total corporate debt tends to decrease, not accompanied by a decrease in profit from year to year. Declining profit growth does not affect the rate of return on short-term debt from the company. This means that even though profits are reduced, the company can still return the current debt fairly well. Thus, after the entry of other online-based transportation facilities there is a downward trend in indicators of profitability, while in the other two indicators tend to be in a good position. This is because the company has not been able to manage financial performance in terms of profitability efficiently.


2012 ◽  
Vol 1 (3) ◽  
pp. 214-219
Author(s):  
POORNIMA S ◽  
THEIVANAYAKI M

The term liquidity probably brings to mind the relationship of current assets to current liabilities. However, the concept of liquidity should encompass much more than simply these two balance sheet accounts. This study is based on previous ten years Annual Reports of the top performing manufacturing companies in India. In this study, liquidity is taken to mean the short term liquidity which refers to the ability of the firms to pay off the current liabilities. This study relates to the management of short term assets and liabilities and finding the relationship between liquidity, profitability and leverage measures of a firm.Short term liquidity has been considered crucial to the very existence of an enterprise. This will further lead to financial distress and finally corporate can go bankrupt. The conflict arises because the maximization of firm’s returns could seriously threaten the liquidity and on the other hand, the pursuit of liquidity has a tendency to dilute returns. The result can determine the risk postulate to that future customer. Additionally, this result can be utilized as a yearly appraisal of financial situation in making decisions to invest in the corporate. The result can contribute in advance an indication of the financial situation to aid the investor’s selection of companies.


2020 ◽  
Vol 7 (1 (25)) ◽  
pp. 227-235
Author(s):  
Aleksandr V. Antoshchenko

This publication completes the readers' acquaintance with letters written by the historian and professor of the St. Sergius Theological Institute in Paris A. V. Kartashev to his friend G. I. Novitsky, who lived in New York. The historian focused on preparing for the publication of his final works, “Essays on the History of the Russian Church” and “Ecumenical Councils”, which he wrote and dictated during the summer vacations. No less space in the letters was given by their author to traditional questions - about the financial condition of the institute and the peculiarities of training students in it, as well as about the relationship of its professors with the hierarchs of the West European Exarchate of Russian Parishes of the Patriarchate of Constantinople. The text of the letters is brought into line with modern spelling standards while preserving some features of the author’s spelling of individual words and punctuation. Comments include data on newly mentioned persons, and information on re-meeting ones can be found in previous journal publications for 2016-2019.


Paleobiology ◽  
1980 ◽  
Vol 6 (02) ◽  
pp. 146-160 ◽  
Author(s):  
William A. Oliver

The Mesozoic-Cenozoic coral Order Scleractinia has been suggested to have originated or evolved (1) by direct descent from the Paleozoic Order Rugosa or (2) by the development of a skeleton in members of one of the anemone groups that probably have existed throughout Phanerozoic time. In spite of much work on the subject, advocates of the direct descent hypothesis have failed to find convincing evidence of this relationship. Critical points are:(1) Rugosan septal insertion is serial; Scleractinian insertion is cyclic; no intermediate stages have been demonstrated. Apparent intermediates are Scleractinia having bilateral cyclic insertion or teratological Rugosa.(2) There is convincing evidence that the skeletons of many Rugosa were calcitic and none are known to be or to have been aragonitic. In contrast, the skeletons of all living Scleractinia are aragonitic and there is evidence that fossil Scleractinia were aragonitic also. The mineralogic difference is almost certainly due to intrinsic biologic factors.(3) No early Triassic corals of either group are known. This fact is not compelling (by itself) but is important in connection with points 1 and 2, because, given direct descent, both changes took place during this only stage in the history of the two groups in which there are no known corals.


Author(s):  
D. F. Blake ◽  
L. F. Allard ◽  
D. R. Peacor

Echinodermata is a phylum of marine invertebrates which has been extant since Cambrian time (c.a. 500 m.y. before the present). Modern examples of echinoderms include sea urchins, sea stars, and sea lilies (crinoids). The endoskeletons of echinoderms are composed of plates or ossicles (Fig. 1) which are with few exceptions, porous, single crystals of high-magnesian calcite. Despite their single crystal nature, fracture surfaces do not exhibit the near-perfect {10.4} cleavage characteristic of inorganic calcite. This paradoxical mix of biogenic and inorganic features has prompted much recent work on echinoderm skeletal crystallography. Furthermore, fossil echinoderm hard parts comprise a volumetrically significant portion of some marine limestones sequences. The ultrastructural and microchemical characterization of modern skeletal material should lend insight into: 1). The nature of the biogenic processes involved, for example, the relationship of Mg heterogeneity to morphological and structural features in modern echinoderm material, and 2). The nature of the diagenetic changes undergone by their ancient, fossilized counterparts. In this study, high resolution TEM (HRTEM), high voltage TEM (HVTEM), and STEM microanalysis are used to characterize tha ultrastructural and microchemical composition of skeletal elements of the modern crinoid Neocrinus blakei.


Author(s):  
Leon Dmochowski

Electron microscopy has proved to be an invaluable discipline in studies on the relationship of viruses to the origin of leukemia, sarcoma, and other types of tumors in animals and man. The successful cell-free transmission of leukemia and sarcoma in mice, rats, hamsters, and cats, interpreted as due to a virus or viruses, was proved to be due to a virus on the basis of electron microscope studies. These studies demonstrated that all the types of neoplasia in animals of the species examined are produced by a virus of certain characteristic morphological properties similar, if not identical, in the mode of development in all types of neoplasia in animals, as shown in Fig. 1.


Author(s):  
J.R. Pfeiffer ◽  
J.C. Seagrave ◽  
C. Wofsy ◽  
J.M. Oliver

In RBL-2H3 rat leukemic mast cells, crosslinking IgE-receptor complexes with anti-IgE antibody leads to degranulation. Receptor crosslinking also stimulates the redistribution of receptors on the cell surface, a process that can be observed by labeling the anti-IgE with 15 nm protein A-gold particles as described in Stump et al. (1989), followed by back-scattered electron imaging (BEI) in the scanning electron microscope. We report that anti-IgE binding stimulates the redistribution of IgE-receptor complexes at 37“C from a dispersed topography (singlets and doublets; S/D) to distributions dominated sequentially by short chains, small clusters and large aggregates of crosslinked receptors. These patterns can be observed (Figure 1), quantified (Figure 2) and analyzed statistically. Cells incubated with 1 μg/ml anti-IgE, a concentration that stimulates maximum net secretion, redistribute receptors as far as chains and small clusters during a 15 min incubation period. At 3 and 10 μg/ml anti-IgE, net secretion is reduced and the majority of receptors redistribute rapidly into clusters and large aggregates.


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