A Study on the Cases of Abrupt Shifting from Conventional Budgeting to Zero Based Budgeting (ZBB) under Covid 19 Pandemic Situation in the Small Scale Packaged Food Industry and Small Scale Natural Resource Industry in India

2021 ◽  
Vol 56 (6) ◽  
pp. 30
Author(s):  
Ravindhar Vadapalli
Keyword(s):  
Natural Resource ◽  
Food Industry ◽  
Small Scale ◽  
Resource Industry ◽  
Packaged Food

The Influence of Tax Costs on Organizational Choice in the Natural Resource Industry

2000 ◽  
Vol 22 (1) ◽  
pp. 38-55 ◽  
Author(s):  
Thomas C. Omer ◽  
George A. Plesko ◽  
Marjorie K. Shelley
Keyword(s):  
Natural Resource ◽  
Organizational Form ◽  
Economic Conditions ◽  
Tax Rates ◽  
Firm Characteristics ◽  
Resource Industry ◽  
Organizational Choice ◽  
Marginal Tax Rates ◽  
Tax Costs

This study investigates the influence of TRA86, pre-TRA86 tax strategies, and firm characteristics on S conversions in the natural resource industry. TRA86 shifted substantial individual tax costs to corporations, inviting conversions, but also lowered corporate marginal tax rates and changed aspects of the built-in gain provision to reduce conversion benefits. Built-in gain changes affect industries differently because of differences in asset composition and economic conditions. The natural resource industry had substantial built-in gain potential and was consolidating and restructuring during the mid-80s, making built-in gain realization likely. Our results suggest that built-in gains negatively influenced conversions in the natural resource industry. This study enhances our understanding of the interaction between TRA86 rate changes and other provisions on incentives to convert from C to S corporate status. It also contributes to the organizational form literature by identifying factors related to TRA86, S corporation operating restrictions, firm characteristics, and tax strategies that influence conversion decisions.

scholarly journals Speaking with Policymakers About Current Issues

EDIS ◽  
2013 ◽  
Vol 2013 (7) ◽  
Author(s):  
Alexa J. Lamm
Keyword(s):  
Natural Resource ◽  
Agricultural Education ◽  
National Level ◽  
Local State ◽  
Limited Time ◽  
Easy Task ◽  
Fact Sheet ◽  
Resource Industry ◽  
The Right ◽  
Industry Professionals

The future of the agricultural and natural resource industry requires that educators, industry professionals, and policymakers work together when addressing contentious issues. However, discussing contentious issues with policymakers at the local, state, and national level is not always an easy task. Policymakers in general are busy people with many issues competing for their limited time. Once in the door, it is important to deliver strong messages in the right way for the policymaker to listen and use your information when making important decisions. This 2-page fact sheet discusses the differences between education and persuasion and when to use each, offers information on how to make presentations that will get their attention, and identifies things to avoid when visiting with a policymaker. Written by Alexa J. Lamm and published by the UF Department of Agricultural Education and Communication, August 2013. http://edis.ifas.ufl.edu/wc152

scholarly journals Plant Layout for Small Scale Food Industry

2016 ◽  
Vol 3 (3) ◽  
pp. 98 ◽  
Author(s):  
Nafis Khuriyati ◽  
Anggoro C. Sukartiko ◽  
Annisa Kartikasari
Keyword(s):  
Material Flow ◽  
Food Industry ◽  
Material Handling ◽  
Raw Material ◽  
Small Scale ◽  
Plant Layout ◽  
Space Utilization ◽  
Food Industries ◽  
Small Scale Industry ◽  
Low Efficiency

<p>Small scale food industries are identical with labor intensive, low efficiency, and bad housekeeping. It needs specific improvement of performance related to their raw material characteristics as agricultural commodities. The study was conducted to improve the performance of small cracker industry through improved plant layout. It was done by considering the material flow, relationship between activities, food safety, equipment and workers' allowances, space utilization. Plant layout modification improves the small scale cracker industry in terms of material flow, the risk of contamination, space utilization, work safety, and energy for material handling. <br /><strong>Keywords</strong>: Crackers, energy expenditure, material handling, plant layout, small scale industry</p>

scholarly journals FACILITY LAYOUT PLANNING IN SMALL INDUSTRY TO INCREASE EFFICIENCY (CASE STUDY: BIG BOY BAKERY, BATAM, KEPULAUAN RIAU, INDONESIA)

2020 ◽  
Vol 5 (2) ◽  
pp. 11-20
Author(s):  
Fuad Dwi Hanggara
Keyword(s):  
Food Industry ◽  
Large Scale ◽  
Facility Layout ◽  
Small Scale ◽  
Layout Planning ◽  
Travel Costs ◽  
Industry Competition ◽  
Future Production ◽  
Small Industry ◽  
Systematic Layout Planning

In the food industry competition in Indonesia, Big Boy Bakery which is a small-scale food industry competes with the food industry both small and large scale. This pressured Big Boy Bakery to continue to grow both in increasing the quality and quantity of production. One method that will be used is planning the layout of facilities at the production site so that it becomes the basis for consideration of the placement of important elements in the design of the construction of future production sites. Facility layout is carried out because there are differences in the distance between production operations and other production operations which cause inefficiencies in productivity. In this problem approach the method used in Big Boy Bakery layout planning is the Systematic Layout Planning (SLP) method. The function of SLP is to improve the layout of Big Boy Bakery, by finding alternatives that have been considered with important elements in production operations that have been taken into account at either the level of interaction, or other needs. Placement of important elements such as proper production operations, will reduce travel costs, and waste time, so that the planned layout can provide increased productivity efficiency. With the proposed spatial planning made, it is hoped that it can make a significant contribution to the development of Big Boy Bakery.

scholarly journals Characteristic of Small Scale Food Industry Cluster in West Sumatera

2014 ◽  
Vol 5 (2) ◽  
pp. 131 ◽  
Author(s):  
Gunarif Taib ◽  
Santosa Santosa ◽  
Masrul Djalal ◽  
Helmi Helmi
Keyword(s):  
Food Industry ◽  
Small Scale ◽  
Industry Cluster
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