scholarly journals Financial Evaluation of the Use of Reclaimed Water in Agriculture in Southeastern Spain, A Mediterranean Region

Agronomy ◽  
2021 ◽  
Vol 11 (11) ◽  
pp. 2218
Author(s):  
María. J. López-Serrano ◽  
Juan F. Velasco-Muñoz ◽  
José A. Aznar-Sánchez ◽  
Isabel M. Román-Sánchez
Keyword(s):  
Water Resources ◽  
Reclaimed Water ◽  
Financial Evaluation ◽  
Global Context ◽  
Economic Profit ◽  
Desalinated Water ◽  
Financial Perspective ◽  
Alternative Water ◽  
The Cost ◽  
The Impact

In a global context where agriculture is the major consumer of water, there is a pressing need to look for alternative water resources. In light of there being a lack of studies that compare the use of diverse water alternatives in different crops, the overall objective of this research is to evaluate the impact generated by the use of tertiary water from an economic and financial perspective and compare it with groundwater and desalinated water. To reach this objective, a detailed study of the cost structure of greenhouse investment has been developed. Furthermore, the most traditional indicators for investment profitability have been calculated for the three different water alternatives: tertiary water, groundwater and desalinated water. The cost analyses demonstrate the relative short reach that the price of water has in an area of greenhouse agriculture exploitation, which provides a margin of increasing water costs while still allowing for economic profit. Taking into account the three water resources considered, evidence shows that the use of tertiary water is not only financially and economically viable but is also the best alternative water resource above desalinated water in terms of profitability and sustainability.

scholarly journals THE COST OF DIRECT TAXATION ON INVESTMENT IN BRAZIL

2017 ◽  
Vol 21 (1) ◽  
Author(s):  
Nelson Leitão Paes
Keyword(s):  
Tax Rates ◽  
Marginal Tax Rate ◽  
Effective Tax Rates ◽  
Tax Rate ◽  
Direct Taxation ◽  
Economic Profit ◽  
The Rich ◽  
The Cost ◽  
Rich Countries ◽  
The Impact

ABSTRACT This paper analyzed the impact of taxation on the investment in Brazil, focusing on the taxation of corporate income. Following the literature, it was used an economic model to calculate two indicators of effective tax rates - Effective Marginal Tax Rate (EMTR) and Effective Average Tax Rate (EATR). The EMTR measures the increase of the cost of capital due to corporate income tax. The EATR represents a measure of the average tax rate levied on an investment that has a pre-defined economic profit. The results suggest Brazil may face some difficulties to attract foreign investment. The country presents high rates for EATR and EMTR, higher than the average of the rich countries and well above the figures of development countries like Chile, Mexico, South Africa, Russia and China, potential competitors in attracting investments.

scholarly journals Technical and Agronomical Assessment of the Use of Desalinated Seawater for Coastal Irrigation in an Insular Context

Water ◽  
2020 ◽  
Vol 12 (1) ◽  
pp. 272 ◽  
Author(s):  
Adrián Monterrey-Viña ◽  
Ana Musicki-Savic ◽  
Francisco J. Díaz-Peña ◽  
Baltasar Peñate-Suárez
Keyword(s):  
Water Resources ◽  
Soil Degradation ◽  
Crop Production ◽  
Reclaimed Water ◽  
Gran Canaria ◽  
Good Practices ◽  
Horizon 2020 ◽  
Technological Developments ◽  
Alternative Water ◽  
Water And Food Security

The growing need for alternative water resources for irrigation has led to advanced technological developments, which are addressing some of the challenges that our planet is facing regarding the water supply. The Canary Islands Archipelago (Spain) is a singular territory with several years of desalination experience while using desalinated seawater (DSW) for agricultural purposes. The current paper will address the conducted research of one of the case studies done into the Horizon 2020 project MAGIC, with the aim of analyzing the use of DSW for crop production in the Southeast of Gran Canaria Island. A methodology of surveying farmers in the area has been put in practice, as well as an assessment of potential soil degradation risks that are related to DSW irrigation (with fifteen years of DSW data). Additionally, local good practices to improve the DSW quality for irrigation are discussed. This study demonstrates an excellent endorsement of the surveyed farmers in the studied area regarding the use of DSW for irrigation: the strategy of combining this type of water with other water resources, such as groundwater and/or reclaimed water is very frequent and it can guarantee water and food security in the island’s territory.

scholarly journals Water reuse and desalination in Spain – challenges and opportunities

2018 ◽  
Vol 8 (2) ◽  
pp. 153-168 ◽  
Author(s):  
Teresa Navarro
Keyword(s):  
Water Resources ◽  
Water Reuse ◽  
General Framework ◽  
State Of The Art ◽  
Reclaimed Water ◽  
Legal Framework ◽  
Seawater Desalination ◽  
Challenges And Opportunities ◽  
Alternative Water ◽  
Shed Light

Abstract This article offers an evaluation of the reuse of reclaimed water and desalination in Spain and aims to provide an overview of the state of the art and Spanish legal framework as far as non-conventional resources are concerned. The fight against the scarcity of water resources in this country, especially in the southeast, has made the production of new alternative water resources a clear priority and has turned the nation into a leader in water reuse and seawater desalination. The assessment presented can be used to help build a more general framework, like the European one, and shed light on other comparative legal experiences.

scholarly journals Public perception and acceptability of reclaimed water: the case of Shandong province, China

2017 ◽  
Vol 8 (3) ◽  
pp. 308-330 ◽  
Author(s):  
Zhongfan Zhu ◽  
Aihua Li ◽  
Hongrui Wang
Keyword(s):  
Water Resources ◽  
Public Perception ◽  
A Priori ◽  
Reclaimed Water ◽  
Northern China ◽  
Graphical Analysis ◽  
Public Attitude ◽  
Successful Implementation ◽  
The Public ◽  
Alternative Water

Abstract Shandong is a typical region in northern China that is experiencing a serious shortage of water resources. To tackle the water resources shortage, Shandong is striving to develop alternative water resources, in addition to efficiently utilizing regular water resources, of which, the utilization of reclaimed water plays a major role. However, the successful implementation of the reclaimed water projects heavily depends on public perception and a positive public attitude toward reclaimed water. This study examines public perception of water resources and public attitude toward reclaimed water in Shandong through a questionnaire survey. The results indicate that the public lacks a general understanding of water resources in Shandong. The public positively accepts using reclaimed water for all 12 purposes examined. However, their receptivity of some of the purposes is relatively weak, especially with respect to domestic potable water. Graphical analysis results indicate that older people and people with higher educational levels are more willing to accept reclaimed water. Finally, this study recommends a group of people as the a priori target to improve public receptivity. The study could also provide a valuable reference for other regions of China and developing countries facing similar advancements in the development of reclaimed water.

scholarly journals Suitability Analysis of Office Building Design against Maintenance Cost (Case Study of Serayu Opak River Basin Organization, Yogyakarta Province)

2017 ◽  
Vol 3 (3) ◽  
pp. 167
Author(s):  
Mario Puji Hersanto ◽  
Ashar Saputra ◽  
Suprapto Siswosukarto
Keyword(s):  
Water Resources ◽  
River Basin ◽  
Building Design ◽  
Maintenance Cost ◽  
Suitability Analysis ◽  
Persons With Disabilities ◽  
Building Maintenance ◽  
The Government ◽  
The Cost ◽  
The Impact

This study aims to determine the effect of building design's inaccuracy against the cost of maintenance, by taking the research in Serayu Opak River Basin Organization, Water Resources Field and Water Resources Management Center in Yogyakarta Special Region. The first step is to analyze the inaccuracy of building design based on the result of interview and observation during field survey. The second step is to analyze the cost of building maintenance. The third step is to analyze the maintenance costs used to minimize the effects of the inaccurate design of the building. The result shows the inaccuracy of building design in the form of the use of clear glass without coated glass film and the absence of heat insulator on the roof of the building cause the room to become hot. The installation of rain gutters without vertical pipes, toilet facilities in the entire building is not yet complete, inadequate accessibility for persons with disabilities, and inadequate corridor design. There is a small portion of the maintenance budget used for reducing the impact of building design's inaccuracy, so it can be concluded that the design of the building is less meet the requirements of the Government regulations.

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.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

Return on Invesment (ROI) of Software Product: A Systematic Literature Review

2015 ◽  
Vol 6 (1) ◽  
pp. 50-57
Author(s):  
Rizqa Raaiqa Bintana ◽  
Putri Aisyiyah Rakhma Devi ◽  
Umi Laili Yuhana
Keyword(s):  
Return On Investment ◽  
Assessment Criteria ◽  
Software Product ◽  
And Performance ◽  
Rational Consideration ◽  
Actual Return ◽  
The Cost ◽  
Investment Models ◽  
The Impact

The quality of the software can be measured by its return on investment. Factors which may affect the return on investment (ROI) is the tangible factors (such as the cost) dan intangible factors (such as the impact of software to the users or stakeholder). The factor of the software itself are assessed through reviewing, testing, process audit, and performance of software. This paper discusses the consideration of return on investment (ROI) assessment criteria derived from the software and its users. These criteria indicate that the approach may support a rational consideration of all relevant criteria when evaluating software, and shows examples of actual return on investment models. Conducted an analysis of the assessment criteria that affect the return on investment if these criteria have a disproportionate effort that resulted in a return on investment of a software decreased. Index Terms - Assessment criteria, Quality assurance, Return on Investment, Software product

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