SELECTED PROBLEMS OF AGRICULTURAL INCOME ACCOUNTS

2017 ◽  
Vol XIX (3) ◽  
pp. 168-173
Author(s):  
Łukasz Kryszak
Keyword(s):  
Literature Review ◽  
Financial Analysis ◽  
Basic Research ◽  
Family Farms ◽  
Main Research ◽  
Agricultural Income ◽  
Research Perspectives ◽  
Analysis Methods ◽  
Income Statement ◽  
Research Problems

The main goal of the study was to identify the basic research problems. Connected with agricultural income and its determinants, as well as an attempt to indicate potential directions for the development of agricultural income research. The literature review indicated the need for precise application of income concepts, the differences between the main research perspectives and the sources of data used and the specificity of the income statement due to the multi-occupancy and the co-existence of households and farms in the case of family farms. In the second part of the paper, the possibility of examining agricultural income in a regional perspective was considered, including the relation between resources and the use of financial analysis methods.

scholarly journals Update on Giardia: Highlights from the seventh International Giardia and Cryptosporidium Conference

Parasite ◽  
2020 ◽  
Vol 27 ◽  
pp. 49 ◽  
Author(s):  
André G. Buret ◽  
Simone M. Cacciò ◽  
Loïc Favennec ◽  
Staffan Svärd
Keyword(s):  
Cell Biology ◽  
Health Management ◽  
Giardia Duodenalis ◽  
Basic Research ◽  
Basic Knowledge ◽  
Future Research ◽  
World Knowledge ◽  
Main Research ◽  
Research Perspectives ◽  
New Findings

Although Giardia duodenalis is recognized as one of the leading causes of parasitic human diarrhea in the world, knowledge of the mechanisms of infection is limited, as the pathophysiological consequences of infection remain incompletely elucidated. Similarly, the reason for and consequences of the very specific genome-organization in this parasite with 2 active nuclei is only partially known. Consistent with its tradition, the 7th International Giardia and Cryptosporidium Conference (IGCC 2019) was held from June 23 to 26, 2019, at the Faculty of Medicine and Pharmacy of the University of Rouen-Normandie, France, to discuss current research perspectives in the field. This renowned event brought together an international delegation of researchers to present and debate recent advances and identify the main research themes and knowledge gaps. The program for this interdisciplinary conference included all aspects of host-parasite relationships, from basic research to applications in human and veterinary medicine, as well as the environmental issues raised by water-borne parasites and their epidemiological consequences. With regard to Giardia and giardiasis, the main areas of research for which new findings and the most impressive communications were presented and discussed included: parasite ecology and epidemiology of giardiasis, Giardia-host interactions, and cell biology of Giardia, genomes and genomic evolution. The high-quality presentations discussed at the Conference noted breakthroughs and identified new opportunities that will inspire researchers and funding agencies to stimulate future research in a “one health” approach to improve basic knowledge and clinical and public health management of zoonotic giardiasis.

scholarly journals A new balance sheet perspective. Cognitive and analytical value – case study

2020 ◽  
Vol 108 (164) ◽  
pp. 151-166
Author(s):  
Marzena Remlein ◽  
Małgorzata Rówińska-Král’
Keyword(s):  
Literature Review ◽  
Financial Analysis ◽  
Empirical Studies ◽  
Balance Sheet ◽  
Research Problem ◽  
Financial Statement ◽  
Case Study Method ◽  
Cognitive Value ◽  
Analysis Methods

The balance sheet is seen as an important element of the financial statement with the largest scope of information, enabling the assessment of the property and financial standing of each company. The results of the financial analysis based on the information of the balance sheet are used by both external stake- holders and the management. However, there are no considerations regarding the structure and substan- tive scope of individual balance sheet items. The authors notice this problem and try to solve it. The research problem of this paper relates to how assets, equity, and liabilities are presented in the balance sheet, as well as their cognitive value. The aim of the paper is to present the cognitive and analytical values of the author's concept of presenting assets, equity, and liabilities in the balance sheet. In the theo- retical part, a literature review was carried out, while in the empirical part, the case study method and financial analysis methods were used. The originality of the research is demonstrated by the original bal-ance sheet proposal and a presentation of its cognitive and analytical values. The conclusions drawn from the considerations and empirical studies demonstrate that the proposed balance sheet has significant cog-nitive and analytical value.

Mediagebruik en risicogedrag van jongeren in het verkeer

2011 ◽  
Vol 39 (1) ◽  
Author(s):  
Kathleen Beullens ◽  
Astrid Dirikx
Keyword(s):  
Literature Review ◽  
Problem Behavior ◽  
Risk Taking ◽  
Media Use ◽  
Cultivation Theory ◽  
Risky Driving ◽  
Main Research ◽  
Research Perspectives ◽  
The Relationship ◽  
Theoretical Foundations

Media use and adolescents’ risk taking in traffic: a literature review Media use and adolescents’ risk taking in traffic: a literature review The aim of this article is to provide an overview of the research on the relationship between media use and adolescents’ risk taking in traffic. In sum, two main approaches on this issue can be found in the literature. First, following Cultivation Theory and the Theory of Planned Behavior (TPB) media use can be seen as a predictor of people’s perceptions of and attitudes towards risky driving (cultivation) and of people’s intentions to take risks in traffic and their actual risky driving behavior (TPB). Second, following the Problem Behavior Theory certain types of media use and risky driving can be considered to be part of a cluster of problem behavior. This study explores the theoretical foundations of these two main research perspectives on media use and risk taking in traffic and discusses the research results in both traditions. Although more research is needed to examine the relationship between media use and risky driving, the literature suggests that media and risky driving are indeed related and that media use primarily seems to be a predictor of risk taking in traffic.

scholarly journals Characteristics of Models of Farms in the European Union

2021 ◽  
Vol 13 (9) ◽  
pp. 4772
Author(s):  
Hanna Klikocka ◽  
Aneta Zakrzewska ◽  
Piotr Chojnacki
Keyword(s):  
European Union ◽  
Minimum Wage ◽  
Large Scale ◽  
The European Union ◽  
Family Farms ◽  
Agricultural Income ◽  
Commercial Farms ◽  
Standard Output ◽  
Definition Of ◽  
The Eu

The article describes and sets the definition of different farm models under the categories of being family, small, and large-scale commercial farms. The distinction was based on the structure of the workforce and the relationship between agricultural income and the minimum wage. Family farms were dominated by the farming family providing the labour and their income per capita exceeded the net minimum wage in the country. The larger commercial farms feature a predominance of hired labour. Based on surveys, it was found that in 2016 in the EU-28 there were 10,467,000 farms (EU-13—57.3%, EU-15—42.7%). They carried out agricultural activities on an area of 173,338,000 ha (EU-13—28.5%, EU-15—71.5%). Countries of the EU-28 generated a standard output (SO) amounting to EUR 364,118,827,100 (EU-13—17.2% and EU-15—82.8%). After the delimitation, it was shown that small farming (70.8%) was the predominant form of management in the European Union (EU-13—88.2% and EU-15—79.8%) compared to family farming (18.4%) (EU-13—10.5% and EU-15—29%). In most EU countries the largest share of land resources pertains to small farms (35.6%) and family farms (38.6%) (UAA—utilised agricultural area of farms).

scholarly journals Semi-Systematic Literature Review on Sustainability and Sustainable Development in Higher Education Institutions

2021 ◽  
Vol 13 (14) ◽  
pp. 7683
Author(s):  
Amila Omazic ◽  
Bernd Markus Zunk
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Higher Education Institutions ◽  
Main Research ◽  
Agenda 2030 ◽  
Research Themes ◽  
Development Goals

Public sector organizations, primarily higher education institutions (HEIs), are facing greater levels of responsibility since adopting and committing to the Agenda 2030 for Sustainable Development (SD) and its 17 Sustainable Development Goals (SDGs). HEIs are expected to provide guidance for various stakeholders on this matter, but also to implement this agenda and the SDGs in their institutions. Although the role of these organizations has been recognized, the fields and issues that HEIs should address on their path towards sustainability and SD are still unclear. To provide further clarity, a semi-systematic literature review on sustainability and SD in HEIs was conducted to identify both the key concepts and main research themes that represent sustainability and SD in HEIs and to identify research gaps. This review increases our knowledge of this topic and enhances our understanding of sustainability and SD in the context of HEIs.

scholarly journals Cash Flow Bullwhip—Literature Review and Research Perspectives

Logistics ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 8
Author(s):  
Hicham Lamzaouek ◽  
Hicham Drissi ◽  
Naima El Haoud
Keyword(s):  
Literature Review ◽  
Customer Service ◽  
Cash Flow ◽  
State Of The Art ◽  
Research Work ◽  
Bullwhip Effect ◽  
Research Perspectives ◽  
Financial Perspective ◽  
The Impact ◽  
Exhaustive List

The bullwhip effect is a pervasive phenomenon in all supply chains causing excessive inventory, delivery delays, deterioration of customer service, and high costs. Some researchers have studied this phenomenon from a financial perspective by shedding light on the phenomenon of cash flow bullwhip (CFB). The objective of this article is to provide the state of the art in relation to research work on CFB. Our ambition is not to make an exhaustive list, but to synthesize the main contributions, to enable us to identify other interesting research perspectives. In this regard, certain lines of research remain insufficiently explored, such as the role that supply chain digitization could play in controlling CFB, the impact of CFB on the profitability of companies, or the impacts of the omnichannel commerce on CFB.

Exploring climate finance for tourism adaptation development: an overview

2016 ◽  
Vol 8 (5) ◽  
pp. 593-605 ◽  
Author(s):  
Daniele Vieira do Nascimento
Keyword(s):  
Climate Change ◽  
Literature Review ◽  
English Language ◽  
Small Island ◽  
Future Research ◽  
Climate Finance ◽  
Content Type ◽  
Main Research ◽  
Research Fields ◽  
New Research

Purpose The purpose of this paper is to provide an overview of the links between climate finance and tourism adaptation development. Besides increasing adaptation and mitigation efforts to limit greenhouse gas emissions, climate change remains a major challenge in the twenty-first century and beyond especially for tourism which is highly climate sensitive. Hence, it is necessary for tourism to adapt to survive. The aim of the study is to provide a systematic overview of the topic to offer a foundation for better understanding different ways of integrating climate finance initiatives with tourism. Design/methodology/approach The research focused on the top-ranked, peer reviewed journals of each of the two selected research fields. To address this topic, an in-depth systematic literature review in the fields of climate change finance and tourism adaptation development was conducted. Furthermore, because it is a relatively new research topic, conference proceedings were also explored. To guarantee wide coverage of the literature, a query of the following scholarly databases was considered: Elsevier, ScienceDirect and Web of Science. Findings Based on the analyses of the literature available on the topic, the paper highlights the main research trends and conclusions. It is argued that there is imbalance of knowledge on climate change finance as it relates to tourism. To date, there have been relatively few published articles on this topic in the context of tourism. Based on the findings, promising areas for future research were identified, and in particular for small island communities and recommendations for future research are outlined. Research limitations/implications The paper is limited by the scope of the literature review accessed by the researcher. The results of this review may vary according to the databases used. Originality/value Currently, there is no extensive review of articles on climate finance and tourism adaptation. This paper aims at reviewing climate finance studies published in English language to explore knowledge gaps in tourism adaptation. Sets of themes being advanced are also highlighted. Recommendations for future research are provided.

scholarly journals Online or Offline Services for Urban Neighbourhoods?

2019 ◽  
Vol 8 (1) ◽  
pp. 50-67
Author(s):  
Lukasz Damurski ◽  
Jacek Pluta ◽  
Jerzy Ładysz ◽  
Magdalena Mayer-Wydra
Keyword(s):  
Virtual Environments ◽  
Local Scale ◽  
Research Model ◽  
Central Places ◽  
Main Research ◽  
Services Sector ◽  
Urban Neighbourhoods ◽  
Research Problems ◽  
Research Questions ◽  
Strong Competition

Services originally developed as natural concentrations of human activity, reflecting the Christallerian hierarchy of central places. Today, those natural mechanisms are challenged by strong competition from online facilities. More and more services are offered by the internet and this affects the traditional ‘bricks-and-mortar' urban development. In this article, the main research problems of the inter-relatedness of real and virtual environments are defined in the context of urban neighbourhood service centres. The process of conversion from offline services into online ones is treated as a canvas for building a comprehensive research model for studying the development of the contemporary urban services sector in the local scale. Particular research questions and hypotheses are formulated and followed by a set of methods for further empirical research.

Bibliometric and Systemic Analysis on Material Flow Mapping and Industrial Ecosystems

2018 ◽  
Vol 03 (04) ◽  
pp. 1850001 ◽  
Author(s):  
Gisele Bortolaz Guedes ◽  
Lucas Barboza Zattar Paganin ◽  
Milton Borsato
Keyword(s):  
Material Flow ◽  
Operation Mode ◽  
Future Research ◽  
Productive Capacity ◽  
Flow Mapping ◽  
Main Research ◽  
Systemic Analysis ◽  
Research Theme ◽  
Research Problems ◽  
Industrial Ecosystems

Global instability can be seen as a reflection of the increasing demand for natural resources and the reduction of personnel expenditures. Yet, this is often associated with industrial systems, whose main objectives are to increase productive capacity and reduce costs. This scenario identifies the need for changes in strategy establishment in the organization’s operation mode focusing on sustainable development. Industrial ecosystems, through the symbiotic relationship of industries, aim to achieve sustainability goals. Material flow mapping is essential for the construction of these industrial ecosystems. Hence, the present paper carries out a structured literature review process in order to identify the state of the art and the research opportunities on material flow mapping and industrial ecosystems. For the accomplishment of this research, the methodological procedure called Knowledge Development Process — Constructivist (ProKnow-C) was adopted. The bibliographic portfolio is represented by 35 articles of the research theme. Throughout the bibliometric analysis, a statistical analysis of the articles that compose the portfolio is presented. In the systemic analysis, the main research problems, the means of solving them and the detected opportunities about this research theme are identified. Finally, conclusions and recommendations for future research are presented.

scholarly journals Performance Evaluation and Measurement in Public Organizations: A Systematic Literature Review

2016 ◽  
Vol 8 (1) ◽  
pp. 106 ◽  
Author(s):  
Orlando Troisi ◽  
Carlo Torre ◽  
Gennaro Maione
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Public Organizations ◽  
Public Companies ◽  
Main Research ◽  
Evaluation Systems ◽  
Measurement Systems ◽  
Business Results ◽  
Performance Measurement Systems ◽  
Measurement And Evaluation

The turbulence of the current competitive environment emphasizes the importance of the role played by performance measurement systems in generating an improvement of business results. Starting from this consideration, the work pursues a twofold goal: firstly, it tries to verify the existence and the degree of a research interest about this topic; secondly, it seeks to identify, in measurement and evaluation systems, which factors are capable of producing an effect on performances of public organizations. In order to well respond to the research purposes, the work begins with a systematic literature review, which highlights a growing attention of scholars on all those variables considered critical in conducting and managing public organizations. The study, highlighting the existence of six variables to be advantageously taken into account in managing public organizations, especially in light of the potential influence that they seem to exert on different types of business performances, could be considered as a useful tool for both practitioners (managers of public organizations) and scholars (professors, researchers, students, etc.) aimed at helping to become aware about the advantages arising from an adequate management of performances measures. The main research limitation is the lack of an empirical analysis of public companies performance plans, which should be thoroughly examined to allow a possible further generalization of the theoretical findings achieved.

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