scholarly journals Влияние размеров сельскохозяйственных предприятий на эффективность производства

2019 ◽  
pp. 58-61
Author(s):  
L.N. Ivanikhina ◽  
A.A. Ivanikhin
Keyword(s):  
Production Efficiency ◽  
Sales Revenue ◽  
Agricultural Enterprises ◽  
The Third ◽  
Percentage Points ◽  
Group 2 ◽  
Production Concentration ◽  
The Cost ◽  
Positive Effect ◽  
Financial Result

Проведён анализ эффективности производства в зависимости от размеров предприятий. Группировка сельскохозяйственных предприятий и организаций одного из муниципальных районов Ярославской области по стоимости товарной продукции позволила выделить три группы предприятий. В первую группу вошло 5 предприятий с объёмом реализации продукции свыше 300 миллионов рублей, во вторую группу 2 предприятия с объёмом реализации продукции от 150 до 300 миллионов рублей, и самой многочисленной оказалась третья группа 18 предприятий, с объёмом реализации продукции до 150 миллионов рублей. Сравнение показателей выявило, что предприятия первых двух групп имеют положительный финансовый результат от хозяйственной деятельности, а предприятия третьей группы отрицательный. Уровень рентабельности производства в предприятиях первой группы оказался на 31,3 п.п. выше, чем в предприятиях третьей группы. Данное исследование ещё раз подтверждает положительное влияние концентрации производства на его эффективность.The analysis of production efficiency depending on the size of enterprises is made. The grouping of agricultural enterprises and organizations of one of the municipal districts of the Yaroslavl region by the cost of commodity products allowed us to identify three groups of enterprises. The first group included 5 enterprises with sales revenue over 300 million rubles, the second group 2 enterprises with sales revenue from 150 to 300 million rubles and the third group was 18 enterprises with sales revenue up to 150 million rubles. Comparison of indicators revealed that the enterprises of the first two groups have a positive financial result from business activity and enterprises of the third group negative. The level of profitability of production in the enterprises of the first group was 31.3 percentage points higher than in the enterprises of the third group. This research once again confirms the positive effect of production concentration on its effectiveness.

scholarly journals ABSOLUTE CONCENTRATION CHANGES IN THE KURSK REGION AGRICULTURE IN THE CONTEXT OF MICROZONES AND BRUNCHES

2017 ◽  
Vol 21 (1) ◽  
pp. 83-94
Author(s):  
G. I. Barbysheva
Keyword(s):  
Poultry Production ◽  
Agricultural Field ◽  
Production Scale ◽  
Agricultural Enterprises ◽  
Concentration Changes ◽  
Grouping Method ◽  
Production Concentration ◽  
Changes Over Time ◽  
Positive Effect ◽  
Kursk Region

The article gives an analysis of the term "production concentration", explains the interdependence of concentration and specialization in the field of agricultural production, justifies the application of "production profitability" indicator to assess the scale positive effect in the industry through the analyses of the changes over the thirteen-year period 2002-2015.To achieve the research objectives it has been decided not to use value levels to avoid time incompatibility. The article is devoted to the research of absolute production concentration changes in the agricultural field of the Kursk region in the context of microzones, industries brunches and sub-brunches. The author has used the grouping method, correlation-regression analysis and time series analysis. Moreover variability indicators have also been applied. . Regional agricultural enterprises were grouped according to the micro-zones: south-western, north-western, eastern and suburban. The study was conducted taking into account the largest agricultural sub-brunches which are of greatest importance for the regional economy: grain production, sugar beet production, oil production (sunflower, soybean, rape), dairy and beef cattle, pork, sheep and poultry production. The most significant results of the study are represented in graphic form. These are the graphs that enable to track the indicator changes in three angles (coor-dinates): the number of enterprises, enterprise scale (by industry), time. Thus, the graph simultaneously shows how the number of enterprises has changed with the passing time and how the average scale of the industry changes over time. Then, the comparisons of the values achieved in the microzone section and inter-branch comparisons are made. It was concluded that in most agricultural branches of the Kursk region, the increase in production scale was accompanied by the increase in production profitability and, consequently, there is a positive effect of production scale. Support at federal, regional and local levels is required to create enabling environment for further business scale growth in the leading agricultural sub-branches.

scholarly journals Experience in the clinical use of allogeneic fibroblasts in patients with severe burns

2018 ◽  
Vol 10 (3) ◽  
pp. 65-72 ◽  
Author(s):  
Denis O. Vagner ◽  
Evgenij V. Zinoviev ◽  
Konstantin M. Krylov ◽  
Pavel K. Krylov ◽  
Vitalij V. Soloshenko ◽  
...  
Keyword(s):  
Skin Graft ◽  
Healing Time ◽  
Dermal Fibroblasts ◽  
Human Dermal Fibroblasts ◽  
Group 13 ◽  
The Third ◽  
Severe Burns ◽  
Group 2 ◽  
Positive Effect ◽  
Stimulation Of

Purpose. To evaluate the results of the application of allogenic fibroblasts in patients with extensive thermal burns. Methods. The study included 34 patients with burns over 20% TBSA, treated in the burn ICU. In accordance with the indications for transplantation of fibroblasts, all patients were divided into 4 groups: stimulation of regeneration of superficial burns (n = 10), stimulation of regeneration after meshed skin graft (n = 14), reduction of healing time for donor wounds (n = 6) and acceleration growth of granulations after the escharectomy (n = 4). Results. A positive effect of fibroblast transplantation was found in 7 (70%) patients of the first group, 13 (93%) of the patients in the second group, 2 (33%) of the third group and 2 (50%) in the fourth study group. Conclusion. The maximum positive effect of transplantation of human dermal fibroblasts can be observed when performing the meshed skin graft and treating the superficial burns.

scholarly journals Effect of Provisions on the Valuation of a Company

Equilibrium ◽  
2011 ◽  
Vol 6 (2) ◽  
pp. 109-124
Author(s):  
Jolanta Gadawska
Keyword(s):  
Cash Flow ◽  
Significant Role ◽  
Net Income ◽  
Asset Valuation ◽  
Percentage Points ◽  
Important Position ◽  
The Cost ◽  
Retained Earnings ◽  
A Company ◽  
Financial Result

Provisioning means the evaluation of future costs and losses, the estimation of future liabilities towards one’s surroundings, an increase in equity, as well as the real value of assets. During asset valuation, the reserve balance may cause a reduction of the company's value - net assets. This could be a change of a few percentage points. Non-balance provisions cause a decrease in the value of assets, from which liabilities and reserves will be deducted. The value of the enterprise – through asset evaluation – will be lower by a few percentage points. However, it is supplementary capital (capital protection) which has the greatest importance in the methods a company uses in the valuation of assets. As research indicates, retained earnings and additional capital make up 30 -59% of owners equity. When using the multiplier method, reserves have a small indirect effect on the amount of dividends, net income decrease, etc. – due to the reducing of the financial result and taxes. The mixed method takes up an important position in the valuation of a company’s goodwill. Therefore, the relevance of provisions in this valuation, will be lower than the during the valuation of assets. When valuating income reserves do not play a significant role. They are taken into consideration during the adjustment of the financial result, directing it towards cash flow, and for determining the financial outflows in the form of income tax. Provisions may also have a slight influence on the cost of the capital of the enterprise, i.e. a factor discounting cash flow. Provisions are not cash outflows and therefore, in the most popular income methods, they do not play a significant role. Reserves that are tax-deductible costs may affect the amount of tax burdens and thus indirectly affect the cash flow. The biggest and most direct effect of provisions on the valuation of a company can be observed in the asset methods as well as in the mixed methods. However, in the reserve multiplier methods affect the value of the multiplier element of a listed company and the value of the company measured the base element.

scholarly journals The mechanism of introduction of the system of management of expenses at the enterprises of agro-industrial production

2021 ◽  
pp. 196-205
Author(s):  
V. Moskalenko
Keyword(s):  
Management System ◽  
Production Efficiency ◽  
Cost Management ◽  
Management Accounting ◽  
Effective Interaction ◽  
Self Control ◽  
Industrial Complex ◽  
Agricultural Enterprises ◽  
Cost Management System ◽  
The Cost

The article highlights the key problems of effective cost management at the agro-industrial complex enterprises. The conceptual model of effective interaction between elements of the cost management system is provided and the algorithm of implementation of the cost management system at the agro-industrial complex enterprises is justified. The article unfolds the specifics of the arrangement of management accounting as a key element of the cost management system at the agricultural enterprises and presents the optimal system of accounts of management accounting and their interaction with the accounts of classical management accounting. The issues of development of internal standards of the cost management system at the agricultural enterprises and the concept of cost accounting by responsibility centres are highlighted. The task of such accounting is rather assistance in the arrangement of self-control of managers than control itself. Therefore, the main purpose of accounting for the responsibility centres is to assist management staff at various levels in compiling reports on the implementation of budgets (plans, programs, projects) and evaluation of performance. The article draws attention to the importance of classifying the costs of agroindustrial complex enterprises both for the assessment of stocks and determination of the financial result, as well as for management decisions and control. A large focus is concentrated on the peculiarities of calculating the cost price of agricultural products as one of the factors of production efficiency. The importance of establishing a system of budgeting and monitoring the implementation of budgets is emphasized. Finally, it is noted that the cost management process is reduced to such basic types of analytical work as the allocation of responsibility centres, cost classification, arrangement of accounting, cost planning and costing.

scholarly journals PENINGKATAN EFISIENSI PRODUKSI DAN DAYA SAING PRODUK OLAHAN LORJUK SEBAGAI OLEH-OLEH KHAS MADURA DESA POLAGAN KECAMATAN GALIS KABUPATEN PAMEKASAN

2020 ◽  
Vol 4 (2) ◽  
pp. 28-36
Author(s):  
Ninis Trisyani ◽  
Moh. Taufiq Hidayat ◽  
Titik Indhira Agustin Indhira Agustin
Keyword(s):  
Production Efficiency ◽  
Marketing Mix ◽  
Increase Production Efficiency ◽  
Product Packaging ◽  
The Third ◽  
Business Analysis ◽  
Marketing Efficiency ◽  
Processed Products ◽  
The Cost ◽  
Processing Techniques

Pamekasan is one of the districts whose coastal areas produce bamboo shells or locally known as "Lorjuk". The processed Lorjuk to be products for Pamekasan's typical souvenirs is potentially very large because the bamboo shells can not be found on all beaches around Indonesia. One of the efforts to increase the competitiveness of processed Lorjuk products as typical Madurese souvenirs is to increase production efficiency to spur the economy of the Lorjuk processing community on “Pesisir Biru” in Polagan Village, Galis District, Pamekasan Regency. Nevertheless, the problem is a lack of knowledge about Lorjuk processing techniques and attractive packaging methods and a lack of understanding the business analysis and marketing efficiency. The offered solution is to carry out training on attractive processing techniques and packaging methods, PIRT permits, and on marketing techniques for the Lorjuk processed business as a Pamekasan's typical souvenirs. Solving partner problems is by implementing a marketing mix model that focuses on products and promotions. The result of the first activity is that the Lorjuk processors gain knowledge on the Lorjuk characteristics from Pamekasan and the kinds of processed products for souvenirs and the packaging techniques. The second activity is to provide training on Lorjuk processing techniques and product packaging, e.i. “Sambal Lorjuk”. The third activity is to calculate the cost analysis and marketing the products virtually via social media such as “Buka Lapak" and Facebook.

Modernization of Water Treatment System at Agricultural Enterprises Due to Introduction of Solar Energy

2020 ◽  
Vol 67 (1) ◽  
pp. 142-147
Author(s):  
Alina A. Aleksandrova ◽  
Maksim S. Zhuzhin ◽  
Yuliya M. Dulepova
Keyword(s):  
Mathematical Model ◽  
Water Treatment ◽  
Solar Energy ◽  
Energy Saving ◽  
Electric Energy ◽  
Solar Water Heater ◽  
Water Heater ◽  
Agricultural Enterprises ◽  
Solar Water ◽  
The Cost

Energy saving today is an integral part of the development strategy of agricultural organizations. Considerable attention is paid to the modernization and automation of technological processes in agricultural enterprises, which can improve the quality of work and reduce the cost of production. The direction of modernization is to reduce the consumption of electric energy by improving the water treatment system in livestock complexes. (Research purpose) The research purpose is to determine the potential of solar energy used in the Nizhny Novgorod region and to determine the possibility of its use for water heating in livestock complexes and to consider the cost-effectiveness of using a device to heat water through solar energy. (Materials and methods) Authors used an improved algorithm of Pixer and Laszlo, applied in the NASA project «Surface meteorology and Energy», which allows to calculate the optimal angle of inclination of the device for heating water. (Results and discussion) Designed a mock-up of a livestock complex with a solar water heater installed on the roof, protected by patent for invention No. 2672656. A mathematical model was designed experimentally to predict the results of the plant operation in non-described modes. (Conclusions) The article reveales the optimal capacity of the circulation pump. Authors have created a mathematical model of the device that allows to predict the water heating in a certain period of time. The article presents the calculations on the energy and economic efficiency of using a solar water heater. An electric energy saving of about 30 percent, in the economic equivalent of 35 percent.

447 Cost-Effectiveness of a 3-Year Tele-OSA Intervention

SLEEP ◽  
2021 ◽  
Vol 44 (Supplement_2) ◽  
pp. A177-A177
Author(s):  
Jaejin An ◽  
Dennis Hwang ◽  
Jiaxiao Shi ◽  
Amy Sawyer ◽  
Aiyu Chen ◽  
...  
Keyword(s):  
Cost Effectiveness ◽  
Willingness To Pay ◽  
Incremental Cost ◽  
Economic Benefits ◽  
Small Sample ◽  
Apnea Hypopnea Index ◽  
Obstructive Sleep ◽  
Group 2 ◽  
The Cost

Abstract Introduction Trial-based tele-obstructive sleep apnea (OSA) cost-effectiveness analyses have often been inconclusive due to small sample sizes and short follow-up. In this study, we report the cost-effectiveness of Tele-OSA using a larger sample from a 3-month trial that was augmented with 2.75 additional years of epidemiologic follow-up. Methods The Tele-OSA study was a 3-month randomized trial conducted in Kaiser Permanente Southern California that demonstrated improved adherence in patients receiving automated feedback messaging regarding their positive airway pressure (PAP) use when compared to usual care. At the end of the 3 months, participants in the intervention group pseudo-randomly either stopped or continued receiving messaging. This analysis included those participants who had moderate-severe OSA (Apnea Hypopnea Index >=15) and compared the cost-effectiveness of 3 groups: 1) no messaging, 2) messaging for 3 months only, and 3) messaging for 3 years. Costs were derived by multiplying medical service use from electronic medical records times costs from Federal fee schedules. Effects were average nightly hours of PAP use. We report the incremental cost per incremental hour of PAP use as well as the fraction acceptable. Results We included 256 patients with moderate-severe OSA (Group 1, n=132; Group 2, n=79; Group 3, n=45). Group 2, which received the intervention for 3 months only, had the highest costs and fewest hours of use and was dominated by the other two groups. Average 1-year costs for groups 1 and 3 were $6035 (SE, $477) and $6154 (SE, $575), respectively; average nightly hours of PAP use were 3.07 (SE, 0.23) and 4.09 (SE, 0.42). Compared to no messaging, messaging for 3 years had an incremental cost ($119, p=0.86) per incremental hour of use (1.02, p=0.03) of $117. For a willingness-to-pay (WTP) of $500 per year ($1.37/night), 3-year messaging has a 70% chance of being acceptable. Conclusion Long-term Tele-OSA messaging was more effective than no messaging for PAP use outcomes but also highly likely cost-effective with an acceptable willingness-to-pay threshold. Epidemiologic evidence suggests that this greater use will yield both clinical and additional economic benefits. Support (if any) Tele-OSA study was supported by the AASM Foundation SRA Grant #: 104-SR-13

scholarly journals STeroids Against Radiculopathy (STAR) trial: a statistical analysis plan

Trials ◽  
2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Bastiaan C. ter Meulen ◽  
Johanna M. van Dongen ◽  
Marinus van der Vegt ◽  
Henry C. Weinstein ◽  
Raymond W. J. G. Ostelo
Keyword(s):  
Statistical Analysis ◽  
Cost Effectiveness ◽  
Intervention Group ◽  
Statistical Analysis Plan ◽  
Pain Medication ◽  
Oral Pain ◽  
Oral Pain Medication ◽  
Group 2 ◽  
The Cost ◽  
Star Trial

Abstract Background Transforaminal epidural injections with steroids (TESI) are used increasingly for patients with sciatica. However, their safety, effectiveness, and cost-effectiveness are still a matter of debate. This a priori statistical analysis plan describes the methodology of the analysis for the STAR trial that assesses the (cost-)effectiveness of TESI during the acute stage of sciatica (< 8 weeks). Methods The STAR trial is a multicentre, randomized controlled, prospective trial (RCT) investigating the (cost-)effectiveness of TESI by making a three-group comparison among patients with acute sciatica due to a herniated lumbar disc (< 8 weeks): (1) TESI combined with levobupivacaine added to oral pain medication (intervention group 1) versus oral pain medication alone (control group), (2) intervention group 1 versus transforaminal epidural injection with levobupivacaine and saline solution added to oral pain medication (intervention group 2), and (3) intervention group 2 versus control group. Co-primary outcomes were physical functioning (Roland Morris Disability Questionnaire), pain intensity (10-point numerical rating scale), and global perceived recovery (7-point Likert scale, dichotomized into ‘recovered’ and ‘not recovered’). For all three comparisons, we defined the following minimal clinically relevant between-group differences: two points for pain intensity (range 0–10), four points for physical functioning (range 0–24) and a 20% difference in recovery rate. Secondary outcomes are health-related quality of life (EQ-5D-5L) and patient satisfaction (7-point Likert scale) and surgery rate. We also collected resource use data to perform an economic evaluation. Analyses will be conducted by intention-to-treat with p < 0.05 (two-tailed) for all three comparisons. Effects will be estimated using mixed models by maximum likelihood. For each comparison, mean differences, or difference in proportions, between groups will be tested per time point and an overall mean difference, or difference in proportions, between groups during the complete duration of follow-up (6 months) will be estimated. In the economic evaluation, Multivariate Imputation by Chained Equations will be used to handle missing data. Cost and effect differences will be estimated using seemingly unrelated regression, and uncertainty will be estimated using bootstrapping techniques. Discussion This statistical analysis plan provides detailed information on the intended analysis of the STAR trial, which aims to deliver evidence about the (cost-)effectiveness of TESI during the acute phase of sciatica (< 8 weeks). Trial registration Dutch National trial register NTR4457 (6 March 2014)

scholarly journals Latent Profiles of Burnout, Self-Esteem and Depressive Symptomatology among Teachers

2020 ◽  
Vol 17 (18) ◽  
pp. 6760
Author(s):  
Inmaculada Méndez ◽  
Juan Pedro Martínez-Ramón ◽  
Cecilia Ruiz-Esteban ◽  
José Manuel García-Fernández
Keyword(s):  
Emotional Exhaustion ◽  
Depressive Symptomatology ◽  
Maslach Burnout Inventory ◽  
Self Esteem ◽  
Personal Accomplishment ◽  
The Self ◽  
Teaching Staff ◽  
The Third ◽  
Group 2 ◽  
Group 1

Burnout is a reality in the teaching profession. Specifically, teaching staff usually have higher burnout rates. The present study aims to analyze the different burnout profiles and to verify if there were differences between burnout profiles in depressive symptomatology and in the self-esteem of the teachers at school. The total number of participants was 210 teachers from 30 to 65 years. The first scale was the Maslach burnout inventory, the second scale was the Self-Rating depression scale and the third scale was the Rosenberg Self-Esteem Scale. The latent class analysis identified three burnout profiles: the first group with a high level of emotional exhaustion, low personal accomplishment and depersonalization (high burnout); the second group with low emotional exhaustion, low depersonalization and high personal accomplishment (low burnout) and the third group with low depersonalization, low emotional exhaustion and low personal accomplishment (moderate burnout). The results revealed that there were differences in depressive symptomatology (group 1 obtained higher scores than group 2 and group 3) and self-esteem (group 2 obtained higher scores than group 1). The psychological balance and health of teachers depend on preventing the factors that have been associated with this syndrome.

Improving sheep production and welfare in extensive systems through precision sheep management

2012 ◽  
Vol 52 (7) ◽  
pp. 665 ◽  
Author(s):  
Jessica E. Morris ◽  
Greg M. Cronin ◽  
Russell D. Bush
Keyword(s):  
Radio Frequency ◽  
Radio Frequency Identification ◽  
Production Efficiency ◽  
Sheep Industry ◽  
Monitoring Frequency ◽  
Frequency Identification ◽  
Australian Sheep ◽  
Sheep Production ◽  
The Cost ◽  
Improve Production Efficiency

This overview discusses how precision sheep management could be utilised in the Australian sheep industry to improve production efficiency and reduce animal welfare concerns due to low monitoring frequency by stockpeople. The concept of precision sheep management is described. This is a system in which sheep are managed as individuals or small groups rather than as a (whole) flock. Precision sheep management utilises the application of radio frequency identification technology, enabling producers to better monitor sheep in extensive situations, and contribute to improved efficiency of management and sheep welfare. Examples of combining radio frequency identification with other technologies such as walk-over-weighing and Pedigree Matchmaker are discussed. These technologies provide producers with tools to improve the cost effectiveness of, and labour efficiency associated with, collecting data on individual animals. The combined technologies should also improve consistency and reliability of information, enhancing decision-making by producers, for example, from regular monitoring of biometric variables such as liveweight, or calculating breeding values to enable superior genetic comparisons over time.

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