scholarly journals How COVID-19 Affects Agricultural Food Sales: Based on the Perspective of China’s Agricultural Listed Companies’ Financial Statements

Agriculture ◽  
2021 ◽  
Vol 11 (12) ◽  
pp. 1285
Author(s):  
Jianxiong Chen ◽  
Chungcheng Yang
Keyword(s):  
Food Products ◽  
Financial Statements ◽  
Listed Companies ◽  
Marketing Strategies ◽  
Food Sector ◽  
The Government ◽  
Revenue Function ◽  
Food Sales ◽  
Management Changes ◽  
Agricultural Food

Agricultural food is generally regarded as the basis of “national security” by most countries. Through marketing strategies, promoting the sales of agri-food products in the context of a pandemic is of great significance to national food security and economic growth. The purpose of our study is to understand how the COVID-19 crisis affects the sales of agri-food products as well as the organizational and management changes it brings. By understanding those points above, we can address the problem and policy challenges to better promote the recovery of the agri-food sector from the effects caused by COVID-19. The demand is today overwhelmingly urgent. Based on the data of China’s agricultural-listed companies from 2015 to 2020, this study adopted the perspective of financial statements and conducted empirical analysis through the translog revenue function, and the results showed that the COVID-19 pandemic has reduced the sales of agri-food products, and the sales of agri-food products by large agricultural companies have fallen more than those of small- and medium-sized ones. Based on the results of the study, the government can consider the policy of providing financial support and temporary subsidies to agri-food enterprises during the pandemic, while agri-food enterprises actively practice digital marketing to reduce the adverse impact of COVID-19 on agri-food sales.

Assessing sustainability marketing from macromarketing perspective: a multistakeholder approach

2020 ◽  
Vol 16 (4) ◽  
pp. 287-305 ◽  
Author(s):  
Soha Abutaleb ◽  
Noha El-Bassiouny
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Purchase Intentions ◽  
Marketing Strategies ◽  
Content Type ◽  
Quantitative Research Methods ◽  
Sustainable Products ◽  
Government Role ◽  
The Government ◽  
The Impact

PurposeThe paper examines three main stakeholders in the market and their roles toward achieving sustainability marketing. Those stakeholders are consumers, companies and policymakers. The current study is examining consumers’ attitudes toward sustainability marketing and their purchase intentions of sustainable products through the use of theory of planned behavior. The paper is also examining the role of companies and policymakers in encouraging consumers to consider sustainability in their purchasing decisions.Design/methodology/approachConcurrent research study is applied, where qualitative and quantitative research methods are conducted at the same time for different purposes with equal weights. Qualitative interviews were applied with fast-moving consumer goods companies and policymakers, while quantitative surveys were applied with Egyptian consumers.FindingsThe results showed that companies are taking serious and effective steps in transforming their marketing strategies into sustainable marketing ones. The government role is still limited as there are no strict laws and regulations that force companies and factories in Egypt to develop sustainability marketing strategies. Consumers’ attitudes were highly affected by firms' sustainable practices as well as subjective norms that led to influencing their intentions toward purchasing sustainable products.Originality/valueAlthough the topic of sustainability marketing is considered by a plenty of researchers in the academic discipline, there are no studies that have combined the main three stakeholders' roles in achieving sustainability marketing in one study. The study highlights the impact of government role and firms' role on consumers' attitudes and purchase intentions toward sustainable products, especially convenient products. This was done through the adoption of the theory of planned behavior.

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

scholarly journals INTANGIBLE ASSETS IN THE CONSOLIDATED FINANCIAL STATEMENTS OF SERBIAN AND SLOVENIAN LISTED COMPANIES: A PRELIMINARY OVERVIEW OF THE REPORTING PRACTICES

TEME ◽  
2018 ◽  
pp. 167
Author(s):  
Dejan Spasić ◽  
Anton Vorina
Keyword(s):  
Intangible Assets ◽  
Stock Exchange ◽  
Financial Statements ◽  
Listed Companies ◽  
Consolidated Financial Statements ◽  
Reporting Practices ◽  
Reporting Practice ◽  
Survey Results ◽  
Business Combination ◽  
The Republic

The aim of the research is to achieve a conclusion what is the level of the reporting practice on intangible assets in two countries - in the Republic of Serbia and in the Republic of Slovenia trough a comparative descriptive statistics. Consolidated financial statements of listed companies in these two countries were used from the Belgrade Stock Exchange (Serbia) and the Ljubljana Stock Exchange (Slovenia). The reason for the use of consolidated financial statements lies in the fact that they can contain unconsolidated intangible assets already recognized in the separate financial statements of the companies included in the group, as well as internally generated intangible assets that meet the conditions for recognition in a business combination (including Goodwill). The general assessment is that the survey results indicate a very low level of reporting practice of intangible assets in Serbia and relatively satisfactory level of reporting practice in Slovenia. Individual results are given in the fourth part of the paper. 

scholarly journals Income status of different fodder farmers in selected areas of Bangladesh

2020 ◽  
pp. 133-141
Author(s):  
S Islam ◽  
J Begum ◽  
NR Sarker ◽  
M Khatun
Keyword(s):  
Dairy Cows ◽  
Sampling Technique ◽  
Primary Data ◽  
Survey Method ◽  
Income Status ◽  
Fodder Production ◽  
Large Farmer ◽  
Green Fodder ◽  
The Government ◽  
Revenue Function

Producing and trading of green fodder are recognised as a profitable venture in many parts of the country, but data and information in this aspect are very scanty. The study determined the income coefficient of fodder farm households to study the fodder marketing and processing in different locations, and highlighted farmers problems related to fodder marketing and processing. In this regard, four study areas were selected from four districts viz: Dinajpur, Jessore, Kurigram and Rangpur purposively considering the concentration of fodder production and marketing. A purposive sampling technique was followed for collecting primary data from the field. In the study 3 categories of sample farmers were selected namely: i) Fodder Producer cum seller; ii) Fodder Producer cum Dairy owner having 1-2 dairy cows as small, 3-4 dairy cows as medium and 5 and above dairy cows as large farmer and iii) Fodder Middlemen. A total of 200 fodder farmers were interviewed. Field survey method and focus group discussions were followed to collect necessary data and information. Descriptive statistics and Cobb Douglas type revenue function were applied to meet the objectives and to get the desirable outputs. Functional analysis revealed that fodder sale and livestock rearing and fodder business significantly contributed to the household income of the fodder farmers and middlemen. The dairy farmers having 1-2, 3-4 and 4-5 cross-bred dairy cattle earned Tk. 1,20,227, Tk. 1,91,728 and Tk. 4,17,287, respectively, whereas local cattle earned Tk. 33, 658, Tk. 51,601 and Tk. 1,13,558, respectively from milk sell annually. It was found that fodder middlemen’s income from fodder business highest in Kurigram district and lowest in Jessore district. Fodder processing was not happened in the study areas. Main marketing channels were: (i) Producer cum seller-Dairy owner and (ii) Producer cum seller-Fodder Middlemen-Dairy owner. Fodder farmers faced various socioeconomic problems during its processing and marketing. The major problems were the lack of HYV fodder species, lack of knowledge, lack of input facilities, and lack of marketing facilities. The government should provide HYV fodder, cultivation training, preservation technique, and organized market to the fodder farmers in the study areas. Bangladesh J. of Livestock Res. 21-25: 133-141, 2018

scholarly journals ANALISIS PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH DAERAH KABUPATEN ACEH TENGAH

2019 ◽  
Vol 5 (2) ◽  
pp. 124-140
Author(s):  
Ropida Rezeki Utami ◽  
Aliamin Aliamin ◽  
Heru Fahlevi
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Qualitative Method ◽  
Local Property ◽  
Financial Statements ◽  
Reliable Information ◽  
Education Training ◽  
The Government

A fixed aset is one of the elements that must be managed well in order to produce reliable information in the financial statements of the local government office. The purpose of this study is to analyze the suitability between the implementation of the management of local property in the Central Aceh District with the regulation of Ministry of Home Affairs (Permendagri), No. 17 of 2008 and identify the constraints encountered in the management of local property in the district of Central Aceh. Using the qualitative method, the study finds that the management of  local property in the district of Central Aceh in 2015 has been in line with the Permendagri, No. 17 of 2008, but in its implementation there have been many shortcomings due to non-supportive of human resources, facilities and infrastructure, and the leaderships. Thus, this study suggest the government apparatus, especially those who are in charges of management of local property enhance their ability by attending education, training, and technical workshops in the field of financial management of local government, aiming towards professional human resources. Keywords: Aset Management, Regional Property  Abstrak Aset tetap merupakan salah satu unsur yang harus dikelola dengan baik agar menghasilkan informasi yang andal dalam laporan keuangan daerah. Tujuan penelitian ini yaitu untuk menganalisis kesesuaian antara implementasi pengelolaan barang milik daerah di Kabupaten Aceh Tengah dengan Peraturan Menteri dalam Negeri Nomor 17 Tahun 2007 dan mengidentifikasi kendala-kendala yang ditemui dalam pengelolaan barang milik daerah di Kabupaten Aceh Tengah. Desain penelitian ini menggunakan metode kualitatif -deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan barang milik daerah Kabupaten Aceh Tengah pada tahun 2015 masih mengacu pada permendagri nomor 17 tahun 2008, namun pada pelaksanaannya masih banyak kekurangan karena tidak didukung dengan sumber daya manusia, sarana dan prasarana dan dukungan dari atasan. Penelitian ini merekomendasikan kepadaSumber Daya Manusia, khususnya aparatur kerja di di bidang pengelolaan barang milik daerah untuk mengikuti pendidikan, pelatihan dan bimbingan teknis di bidang pengelolaan keuangan daerah agar terwujud SDM yang professional. 

scholarly journals Agroecologia: Perspectivas e Desafios para a Agricultura Familiar

2021 ◽  
Vol 24 (5-esp.) ◽  
pp. 496-503
Author(s):  
Larisse Medeiros Gonçalves ◽  
Caroline Viganó ◽  
Chaiane Renata Grigolo ◽  
Pedro Henrique da Silva Monteiro ◽  
Thiago de Oliveira Vargas ◽  
...  
Keyword(s):  
Food Production ◽  
Organic Food ◽  
Technical Information ◽  
Organic Production ◽  
Marketing Strategies ◽  
Control Mechanisms ◽  
Sustainable Rural Development ◽  
Vast Number ◽  
Production Techniques ◽  
The Government

Embora a produção sustentável e a agroecologia tenham relevância e vasta quantidade de artigos, há insuficiência de materiais sistemáticos que auxiliem no emprego operativo das características sustentáveis na produção. Esse trabalho traz uma base conceitual que direciona para a sistematização pragmática, no que diz respeito à produção orgânica, por meio de uma revisão bibliográfica. A produção de alimentos em sistemas agroecológicos tem por princípios a adoção de práticas de uso saudável e consciente dos recursos naturais. A produção de orgânicos no Brasil vem apresentando crescimento significativo. Esse avanço está sendo possível devido ao modelo diversificado dos mecanismos de controle de qualidade para produtos de origem ecológica, uma vez que há maior acesso para o registro dos mesmos. Porém, o setor enfrenta várias dificuldades, como problemas de logística, processos burocráticos na certificação e déficit de insumos, além de carência de informações técnicas. Para que tais barreiras sejam superadas, investimentos em pesquisas científicas para aprimorar as técnicas de produção e estratégias de marketing para promoção dos alimentos orgânicos são recursos indispensáveis para o avanço do sistema. Além disso, o governo deve desenvolver políticas para ampliação da produção, oferta e consumo de produtos orgânicos para fortalecer e incentivar tal modelo produtivo.   Palavras-chaves: Alimentos Orgânicos. Certificação. Sistemas Agroecológicos, Desenvolvimento Rural Sustentável.  Abstract Although sustainable production and agroecology have relevance and a vast number of articles, there is a lack of systematic materials that assist in the operational use of sustainable characteristics in production. This work provides a conceptual basis that leads to pragmatic systematization, regarding organic production, through a bibliographic review. The food production in agroecological systems is based on the adoption of healthy and conscious use of natural resources practices. Organic production in Brazil has been showing significant growth. This progress is being made possible due to the diversified model of quality control mechanisms for ecological origin products, since there is greater access to their registration. However, the sector faces several difficulties, such as logistical problems, bureaucratic processes in certification and deficit of inputs, in addition to a lack of technical information. For these barriers to be overcome, investments in scientific research to improve production techniques and marketing strategies for promoting organic food are indispensable resources for the system advancement. In addition, the government must develop policies to expand the production, supply and consumption of organic products to strengthen and encourage such a productive model.    Keywords: Organic Food. Certification. Agroecological Systems. Sustainable Rural Development.  

scholarly journals Monetary policy change of the Central bank of Poland

2015 ◽  
Vol 15 (3) ◽  
pp. 246-259
Author(s):  
Ireneusz Kraś
Keyword(s):  
Monetary Policy ◽  
Economic Policy ◽  
Central Bank ◽  
Policy Change ◽  
Financial System ◽  
Financial Statements ◽  
Democratic Character ◽  
National Bank ◽  
The Republic ◽  
The Government

Abstract The National Bank of Poland is an institution which, in conjunction with the government is responsible for the implementation of country’s economic policy reinforces its democratic character. Provisions of its operation are governed by the Constitution of The Republic of Poland and by the Act on the National Bank of Poland. To this end, the objective of the present research is to analyse the proposed amendments in the Act on the NBP. The latter concerns the amendment procedures, term of office and the rotations and numbers of Monetary Policy Council. The remaining part of the analyses is dedicated to the issue of dismissal of a MPC’s member in conjunction with the prohibition of occupying other positions, the adoption of the NBP’s financial statements and the separation of instruments of monetary policy’s instruments for stability of domestic financial system. Introduced changes in the proposed draft reduce the independence of the NBP while making it more subject to the Cabinet. Following the result of further consultations on the draft of Act on the NBP, provisions which reduce the independence of the NBP shall be partially removed.

scholarly journals Design and construction of a cold room with photovoltaic support for lighting

2020 ◽  
Vol 3 (1) ◽  
pp. 12-19
Author(s):  
Ricardo Fabricio Muñoz Farfán ◽  
Telly Yarita Macías Zambrano ◽  
Victor Manuel Delgado Sosa ◽  
Jorge Daniel Menéndez López ◽  
Germán Temístocles Ramos León
Keyword(s):  
Electrical Equipment ◽  
Industrial Processes ◽  
Variable Rate ◽  
Refrigeration System ◽  
Food Sector ◽  
Air Conditioning System ◽  
Average Temperature ◽  
Cold Room ◽  
Rate Testing ◽  
Agricultural Food

One of the problems encountered today is the inefficiency of refrigeration systems and electrical equipment. The present study proposes the manufacture of a refrigeration chamber that responds to a great variety of needs both in industrial processes, medicine, and domestic service, becoming an indispensable process within the socio-productive sector. The proposed system has an investigative scope, as a contribution to the agricultural food sector for the derivation of variables and the behavior of products (plants-food) and its method of conservation for quality towards the consumer. The type of investigation responds to the experimentation supported by an observation card with variable rate testing tests. Given the aforementioned, a freezing and refrigeration system is elaborated, taking advantage and optimizing an air conditioning system that works up to 24°C in the room and under the modification obtain temperatures of -15°C, starting from an average temperature of 29°C and a 65% relative humidity of the outside.

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