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Foods ◽  
2021 ◽  
Vol 10 (12) ◽  
pp. 2963
Author(s):  
Reagan N. Cauble ◽  
Jase J. Ball ◽  
Virginia E. Zorn ◽  
Tristan M. Reyes ◽  
Madison P. Wagoner ◽  
...  

M. biceps femoris (BF), m. semimembranosus (SM) and m. semitendinosus (ST) from fresh pork ham were evaluated for characteristics of quality after cooking to an internal endpoint temperature of 62 °C or 73 °C. Fresh ham muscles from the left side (N = 68) were cut into 2.54 cm thick chops and allocated to cooking loss, Warner–Bratzler shear force (WBSF), pH and instrumental cooked color analysis. Cooking losses were greater (p < 0.0001) for SM and chops cooked to an internal temperature of 73 °C (p < 0.0001), whereas WBSF did not differ (p = 0.2509) among the three muscles, but was greater (p < 0.0001) in chops cooked to 73 °C. Fresh muscle’s pH was greater (p < 0.05) in ST than BF or SM. Lastly, the interactive effect (p < 0.05) of muscle × endpoint temperature for ST chops cooked to 73 °C was lighter (L*), but, when cooked to 62 °C, they were more red (a*), more yellow (b*) and incurred less color change from red to brown than BF or SM. The current results suggest it is plausible for BF, SM and ST to be considered for alternative uses instead of traditional value-added manufacturing.


2021 ◽  
Vol 36 (4) ◽  
pp. 607-625
Author(s):  
Mohamedou Nasser dine ◽  
Tengku Munawar Chalil

This study examines how backward linkages (foreign value added [FVA] exports) and domestic value-added (DVA) exports impact industry-level labor productivity and employment in Japan by estimating a static and dynamic panel model using data drawn from the World Input-Output Dataset and Socio-Economic Accounts. We find that the domestic content of trade is a key driver of productivity and employment in Japan for all industries, while backward linkages lead to declining productivity and foster labor displacement. A sectoral analysis reveals that productivity benefits most of the backward linkages and domestic value-added exports in the manufacturing industry but weakens as the backward linkages increase in the service industry. We find that the DVA exports variable promotes employment, whereas the FVA variable displaces it.


2021 ◽  
Vol 8 (11) ◽  
pp. 278-287
Author(s):  
MARIA LUISA GONZALES ◽  
FRIDAY ODE

ABSTRACT           Value-added tax is everywhere; it is in the most of goods and services we purchase. Take for instance; when we go to the salon to get our hair done, when we gas up our car, vat is also included in what we pay.  In the Philippines, the value-added tax is a form of sales tax. It is a tax on the consumption levied on the sale, barter exchange, or lease of goods, properties, and services in the Philippines, and on importation of goods into the country, it is an indirect tax that may be shifted or passed into the buyer transferring lease of goods, properties or services. While in Nigeria, VAT is a Federal Government Tax that is administered using the existing machinery of the Federal Inland Revenue Services (FIRS). This study assessed the impact of value-added tax on Enugu Nigeria’s Economy, specifically to Government, Business Organizations, and Consumers, the problems identified, significant relationships, and the solutions recommended. The findings revealed that VAT has a significant impact on business organizations and consumers but positively on the part of the government. Recommendation for the improvement is for the consumer with low average earnings should be exempted in paying the VAT provided however, criteria must be set to exempt them in VAT. Keyword: Social Sciences, Impact, Value added Tax, Revenue, descriptive research design, Philippines


Author(s):  
E. Karpenka ◽  
К. Shetakova

The article examines aspects of the structural transformation of the industrial complex of the Republic of Belarus. The analysis of changes in the structure of the formation of gross output in industry and gross value added in industry in 2011 – 2019 is carried out. The assessment of the tendencies of restructuring in industry is carried out on the basis of the author's model of the structure of the country's industry.


2021 ◽  
Vol 2021 (10) ◽  
pp. 81-97
Author(s):  
Nataliya FROLOVA ◽  

The article deals with the main R&D expenditure based tax incentives such as tax credit and enhanced allowances in the context of the development of fiscal space due to their impact on innovative activities of loss-making, small and medium enterprises as well as startups. The author disclosed basic features of R&D expenditure based tax incentives in comparison with tax exemptions and accelerated depreciation. Cross-country comparisons in OECD revealed that it is often a case when SMEs and startups enjoy R&D tax credit and enhanced allowance with higher rates. In addition, they can also claim full reimbursement of unused tax benefits for R&D while large companies can only count on partial or even non-reimbursement of unused tax benefits and limited carry over period. Implied tax subsidy rates on R&D are analyzed through different OECD countries, as well as through enterprises different in size and profitability. In 2019 the largest R&D tax benefits were offered to profitable SMEs in France (ITSR was 43%) and Portugal (ITSR was 39%). The ITSR methodology is used to work out scenarios of introduction of R&D expenditure -based tax incentives in Ukraine. Calculation results are presented. The state of R&D tax incentives in Ukraine in the case of aircraft industry is analyzed. The introduction R&D expenditure -based tax incentives is argued as a replacement of tax exemptions which are currently used as a measure for R&D promotion in the aircraft industry in Ukraine in terms of improvement of R&D tax support efficiency and spur successful development of high value-added industries as an important prerequisite for the development of fiscal space in Ukraine.


2021 ◽  
Vol 8 (4) ◽  
pp. 1529-1549
Author(s):  
Patrícia Carvalho ◽  
Carlos E. Costa ◽  
Sara L. Baptista ◽  
Lucília Domingues

Cheese whey is the major by-product of the dairy industry, and its disposal constitutes an environmental concern. The production of cheese whey has been increasing, with 190 million tonnes per year being produced nowadays. Therefore, it is emergent to consider different routes for cheese whey utilization. The great nutritional value of cheese whey turns it into an attractive substrate for biotechnological applications. Currently, cheese whey processing includes a protein fractionating step that originates the permeate, a lactose-reach stream further used for valorisation. In the last decades, yeast fermentation has brought several advances to the search for biorefinery alternatives. From the plethora of value-added products that can be obtained from cheese whey, ethanol is the most extensively explored since it is the alternative biofuel most used worldwide. Thus, this review focuses on the different strategies for ethanol production from cheese whey using yeasts as promising biological systems, including its integration in lignocellulosic biorefineries. These valorisation routes encompass the improvement of the fermentation process as well as metabolic engineering techniques for the introduction of heterologous pathways, resorting mainly to Kluyveromyces sp. and Saccharomyces cerevisiae strains. The solutions and challenges of the several strategies will be unveiled and explored in this review.


Author(s):  
Svetlana Romanova

The amount of sales profit is one of the indicators of the manufacturer’s business performance. This is the financial result from the main activity of the manufacturer, which can be carried out in any form registered in its charter (and not prohibited by law). The product sales profit is defined as the difference between the proceeds from sales (without value added tax and excise taxes) and the costs of production and sales included in the product costs.


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