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Little is known about nursing home (NH) financial status in the United States even though most NH care is publicly funded. To address this gap, this descriptive study used 2019 Medicare cost reports to examine NH revenues, expenditures, net income, related-party expenses, expense categories, and capital structure. After a cleaning process for all free-standing NHs, a study population of 11,752 NHs was examined. NHs had total net revenues of US$126 billion and a profit of US$730 million (0.58%) in 2019. When US$6.4 billion in disallowed costs and US$3.9 billion in non-cash depreciation expenses were excluded, the profit margin was 8.84 percent. About 77 percent of NHs reported US$11 billion in payments to related-party organizations (9.54% of net revenues). Overall spending for direct care was 66 percent of net revenues, including 27 percent on nursing, in contrast to 34 percent spent on administration, capital, other, and profits. Finally, NHs had long-term debts that outweighed their total available financing. The study shows the value of analyzing cost reports. It indicates the need to ensure greater accuracy and completeness of cost reports, financial transparency, and accountability for government funding, with implications for policy changes to improve rate setting and spending limits.

The financial challenges facing the Jordanian economy require careful attention and strategic responses. Addressing these challenges may necessitate increased investment. This study explores the relationship between intellectual capital efficiency and firms’ dividend policies and the potential impact of CEO characteristics on this relationship. An analysis was based on data from 90 Jordanian service and manufacturing companies from 2015 to 2019. The study employs the value-added intellectual capital coefficient (VAIC) to measure intellectual capital efficiency and uses the dividend payout ratio to represent dividend policy. The findings indicate a positive relationship between VAIC and dividend policy, suggesting that companies with higher intellectual capital efficiency tend to distribute higher dividends. However, CEO characteristics, such as age, tenure, and educational background, do not significantly affect this relationship. These results imply that strong corporate governance mechanisms are likely in place, ensuring effective decision-making processes and protecting stakeholders’ interests. By focusing on intellectual capital, firms can enhance their operational performance and attractiveness to investors, indirectly supporting economic stability.

Amidst the challenges of economic downturn and construction industrialization, the profits obtained by general contractors through comparative advantage strategies are slowly decreasing, and thus, new strategic choices are required. The collaborative division of labor effect in the industry chain can improve profits and labor productivity, which is an important driving force for enterprise transformation and development. Therefore, a need arises to improve the profits of general contractors in the industrial chain system composed of prefabricated component suppliers, general contractors, and building development enterprises. Accordingly, this paper constructs a backward integration, forward integration, and bidirectional integration Stackelberg game model based on the proportion of resource investments, with general contractors as the main decision-making body. It then compares and analyzes the optimal decision-making values in different situations to study the optimal strategic decision-making problem of general contractors. Research results indicate the following. (1) All three integrated strategies can improve the profits of general contractors. When the proportion of resource investment meets certain conditions, the profits of general contractors under the bidirectional integration strategy are the highest, while the sustainable performance of the industrial chain and prefabricated buildings can be increased and the coordination of the industrial chain can be achieved. Thus, it is the best choice for a general contractor. (2) As a prefabricated component supplier needs to carry out continuous technological innovation activity to obtain a cumulative effect, the return on investment of forward integration is less than that of backward integration. (3) General contractors may consider choosing to carry out bidirectional integration strategies of forward integration followed by backward integration. [ABSTRACT FROM AUTHOR]

The culture of seahorses Hippocampus erectus in captivity represents a window of opportunity for the diversification of the aquaculture activity in the ornamental industry. In this study, we have constructed a bioeconomic model to evaluate the optimal harvest time (OHT) over a culture period of 562 days. The bioeconomic model was integrated with three submodels: biological, technological, and economic. Three different mortality rates were used for different periods in culture, registering a higher survival in the period from 0 to 60 days with a rate of 53.4%. The sensitivity analysis showed that the mortality rate in this period was the parameter with the greatest influence on the benefits. The Von Bertalanffy growth model was indicated to describe the growth of H. erectus given its statistical significance using Theil's inequality coefficient, registering parameters of (L∞ = 141.62 mm) and (k = 0.0049 month‐1). The bioeconomic model determined the OHT in the 4th month of culture, the time when the maximum profit is recorded. It is concluded that the culture presents challenges to be addressed although the bioeconomic model allows for demonstrating the OHT. [ABSTRACT FROM AUTHOR]

While several researchers have investigated the anaerobic digestion (AD) of textile wastewater for dye degradation, their studies suffer from lower biogas productivity due to substrate inhibition and the occurrence of secondary pollution from digestate disposal. Hence, this study focuses on using the extract of wheat straw (WS) as a co-substrate to facilitate the dye AD process, followed by recycling the digestate sludge for biochar production. In the first study, the batch digesters were operated at different dye wastewater (DW)/WS ratios (0–50% v/v), substrate-to-inoculum ratio of 0.28–0.50 g/g, pH 7.0 ± 0.2, and 37 °C. The digester operated at a DW/WS fraction of 65/35% (v/v) showed the best chemical oxygen demand (COD) removal efficiency of 68.52 ± 3.40% with bio-CH4 of 270.52 ± 19.14 mL/g CODremoved. About 52.96 ± 3.61% of the initial COD mass was converted to CH4, avoiding inhibition caused by volatile fatty acid (VFA) accumulation. In the second experiment, the dry digestate was thermally treated at 550 °C for 2 h under an oxygen-deprived condition, yielding 0.613 ± 0.031 g biochar/g. This biochar exhibited multiple functional groups, mineral contents, and high stability (O/C = 0.193). The combined digestion/pyrolysis scenario treating 35 m3/d (106.75 kg COD/d) could maintain profits from pollution reduction, biogas, biochar, and carbon trading, obtaining a 6.5-year payback period. [ABSTRACT FROM AUTHOR]

We measure the willingness to compete of entrepreneurs and salaried workers in an experiment. Participants can choose between a piece rate and a tournament scheme in either private or public. We find that in the private condition, entrepreneurs are less competitive than salaried workers, but in the public condition, this ordering is reversed. Survey data suggest that perceived norms of appropriate behavior, along with beliefs about the instrumental value of competitiveness for professional success, can explain why entrepreneurs are more competitive when decisions are publicly observable. We also find that the latter condition improves the quality of experimental decisions. This paper was accepted by Yan Chen, behavioral economics and decision analysis. Funding: Financial support from the Deutsche Forschungsgemeinschaft (German Research Foundation) under Germany´s Excellence Strategy [Grant EXC 2126/1–390838866], the University of Cologne through the Hans Kelsen Prize and the Austrian Science Fund through the Special Research Area [Grant SFB F63] is gratefully acknowledged. Supplemental Material: The online appendix and data are available at https://doi.org/10.1287/mnsc.2023.4838. [ABSTRACT FROM AUTHOR]

Abstract The culture of seahorses Hippocampus erectus in captivity represents a window of opportunity for the diversification of the aquaculture activity in the ornamental industry. In this study, we have constructed a bioeconomic model to evaluate the optimal harvest time (OHT) over a culture period of 562 days. The bioeconomic model was integrated with three submodels: biological, technological, and economic. Three different mortality rates were used for different periods in culture, registering a higher survival in the period from 0 to 60 days with a rate of 53.4%. The sensitivity analysis showed that the mortality rate in this period was the parameter with the greatest influence on the benefits. The Von Bertalanffy growth model was indicated to describe the growth of H. erectus given its statistical significance using Theil's inequality coefficient, registering parameters of (L∞ = 141.62 mm) and (k = 0.0049 month‐1). The bioeconomic model determined the OHT in the 4th month of culture, the time when the maximum profit is recorded. It is concluded that the culture presents challenges to be addressed although the bioeconomic model allows for demonstrating the OHT.

Li-ion battery (LIB) recycling has become an urgent need with rapid prospering of the electric vehicle (EV) industry, which has caused a shortage of material resources and led to an increasing amount of retired batteries. However, the global LIB recycling effort is hampered by various factors such as insufficient logistics, regulation, and technology readiness. Here, the challenges associated with LIB recycling and their possible solutions are summarized. Different aspects such as recycling/upcycling techniques, worldwide government policies, and the economic and environmental impacts are discussed, along with some practical suggestions to overcome these challenges for a promising circular economy for LIB materials. Some potential strategies are proposed to convert such challenges into opportunities to maintain the global expansion of the EV and other LIB-dependent industries.

The financial results of business entities are an important indicator of the state of the industry, based on which operational and systemic decisions are made regarding the determination of development priorities, regulatory and legal regulation, budget financing, taxation and other state management mechanisms. Timely identification of existing trends and possible risks and a comprehensive assessment of the influence vectors and dependencies of all economic activity components, especially in martial law conditions, allows for more balanced and effective decisions capable of ensuring stable long-term development. The article aims to identify the latest trends in the formation of financial results of agricultural enterprises and assess the prospects of their growth in the conditions of war and post-war reconstruction. The article examines a set of indicators characterizing the financial results of agricultural enterprises over the past decade. The main trends regarding the dynamics and volumes of critical financial indicators of enterprises, including the individual branches of agricultural products, have been clarified. The main factors influencing the financial results of enterprises, changes in the structure of their financial assets and liabilities, and individual indicators of financial stability and solvency are determined. The study results show that in the pre-war period, agricultural enterprises' financial results steadily improved, reaching their historical maximum in 2021. Such a trend indicated the real prerequisites for further qualitative growth of the agricultural industry. In martial law conditions, most of the positive trends slowed down significantly. At the same time, the preservation of the financial potential of agricultural enterprises and the prospects for their growth depend, first of all, on the duration of the war and the possibilities of state support.

The state of the monetary-financial system of a capitalist economy is nothing more than the hypothesis of financial fragility presented by Hyman Philip Minsky. In the prosperity cycle phase, bankers generally experience a climate of optimism regarding expectations of future profits. However, as the level of accumulated profits declines, with companies and families starting to leverage credit from banks in order to pay their debts, then the continuity of financing industrial investments begins to depend not only on the expectations of entrepreneurs regarding expected profits, but also the willingness of bankers, given the risks and uncertainty of granting financing for industrial investments. This article discusses the hypothesis of financial fragility addressed by Minsky as a cause of the financial crises of globalized national economies, as well as the attempt at global governance through the prudential regulations of the Basel Accords. [ABSTRACT FROM AUTHOR]

The financial results of business entities are an important indicator of the state of the industry, based on which operational and systemic decisions are made regarding the determination of development priorities, regulatory and legal regulation, budget financing, taxation and other state management mechanisms. Timely identification of existing trends and possible risks and a comprehensive assessment of the influence vectors and dependencies of all economic activity components, especially in martial law conditions, allows for more balanced and effective decisions capable of ensuring stable long-term development. The article aims to identify the latest trends in the formation of financial results of agricultural enterprises and assess the prospects of their growth in the conditions of war and postwar reconstruction. The article examines a set of indicators characterizing the financial results of agricultural enterprises over the past decade. The main trends regarding the dynamics and volumes of critical financial indicators of enterprises, including the individual branches of agricultural products, have been clarified. The main factors influencing the financial results of enterprises, changes in the structure of their financial assets and liabilities, and individual indicators of financial stability and solvency are determined. The study results show that in the pre-war period, agricultural enterprises' financial results steadily improved, reaching their historical maximum in 2021. Such a trend indicated the real prerequisites for further qualitative growth of the agricultural industry. In martial law conditions, most of the positive trends slowed down significantly. At the same time, the preservation of the financial potential of agricultural enterprises and the prospects for their growth depend, first of all, on the duration of the war and the possibilities of state support. [ABSTRACT FROM AUTHOR]

The European Union (EU) has set forth ambitious political objectives aimed at mitigating the adverse impacts of agriculture on climate, environment, and human health. Among the measures which are expected to help reach the goals, an important objective is significant reduction of pesticide usage, as outlined in the EU’s ”From Farm to Fork” strategy. This study seeks to assess the potential financial implications of the reduction of pesticide use, focusing on the major crops cultivated in Latvia. Scenario simulations have been conducted to examine the consequences of pesticide usage intensity on profitability, yields, and consumption of fertilisers. The evaluation encompasses winter and spring wheat, along with winter rapeseed, which account for 80% of the total pesticide usage in Latvia. It is assumed that farmers continue to produce the same crops, using their current level of knowledge and adjusting production technology to the reduced pesticides application rates. The analysis leads to the conclusion that in order to attain a reduction in pesticide use by 61% from the 2021 level (or 53% from the 2015–2017 level), the application rate of pesticides needs to be limited to 0.78 kg ha −1 of active substance for conventionally produced winter and spring wheat as well as winter rapeseed, and in addition to that the area used for these crops should be reduced by 33% (replaced with organic production). However, if the market prices of crops, the amount of public support and production costs do not change, the financial implications for the agricultural sector could be severe — yearly farm profit in the analysed sector could decrease by 41% or by EUR 130 mln.

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article studies the interrelation between UNESCO objects and the level of socioeconomic development of the regions of their location, as well as the peculiarities of investing in UNESCO objects; the aspects of positive and negative impact of new technologies and innovations used in the field of tourism demand on the objects of world cultural and natural significance are determined. The basic principles and mechanisms by which the use of objects of cultural and natural heritage for tourism purposes has a significant impact on the economy of the regions of their deployment are provided. The sources and areas of activity that produce profit under the influence of the use of UNESCO objects for tourism purposes are determined. Through the interrelation of all indicators, levers of the highest and lowest values are found, taking into account the dynamics of indicators depending on the object of study. The role of marketing and marketing strategy in the activities of tourist sites under UNESCO protection is specified, and an algorithm for applying and developing a marketing strategy for such objects is provided. The investment block in the sphere of tourism in relation to UNESCO objects is considered, groups of investors and investment spheres are formulated; the efficiency of investing in the most famous objects of world cultural, historical and natural significance is computed. The congruousness and areas of influence of the use of the latest technologies and developments in the tourism sector at UNESCO sites, their integration into the process of interaction of tourist objects with tourists, including objects of world cultural, historical and natural significance, are identified, both the positive and the negative elements of such integration in the context of their economic significance are allocated. According to the results of the carried out study, it is defined that objects of the World cultural, historical and natural heritage play an important role in the development of tourism and contribute to increasing the profitability of the tourism industry and its positive impact on the socioeconomic situation of the region. The topic of further research in this direction is the study of the efficiency of existing systems for the protection of UNESCO objects in the context of involving the results of technological inventions.

Entrepreneurs should act as stewards of entrepreneurial rent. Entrepreneurial rent is the difference between the ex post value of a venture and its ex ante costs. It is the result of competition among buyers and sellers within the market process rather than the sole efforts of the entrepreneur. As a result, entrepreneurs should allocate entrepreneurial rent for the benefit of other market participants rather than consuming it for themselves. The moral obligation to steward entrepreneurial rent is consistent with traditional bases of property rights and the norm of social welfare maximization, and it applies to corporations and their shareholders, as well as individual entrepreneurs. [ABSTRACT FROM AUTHOR]

Using a novel dataset, we develop a structural model of the Very Large Crude Carrier (VLCC) market between the Arabian Gulf and the Far East. We study how fluctuations in oil tanker rates, oil exports, shipowner profits, and bunker fuel prices are determined by shocks to the supply and demand for oil tankers, to the utilization of tankers, and to the cost of operating tankers, including bunker fuel costs. Our analysis shows that time charter rates are largely unresponsive to tanker cost shocks. In response to higher costs, voyage profits decline, as cost shocks are only partially passed on to round-trip voyage rates. Oil exports from the Arabian Gulf also decline, reflecting lower demand for VLCCs. Positive utilization shocks are associated with higher profits, a slight increase in time charter rates and lower fuel prices and oil export volumes. Tanker supply and tanker demand shocks have persistent effects on time charter rates, round-trip voyage rates, the volume of oil exports, fuel prices, and profits with the expected sign. [ABSTRACT FROM AUTHOR]

Copyright of Gestión Joven is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The Municipal Government of Padang has changed its policy towards street vendors through city government regulations by placing street vendors as part of the urban economic system that needs to be organized and empowered. So far, the government of Padang City has considered street vendors to be the cause of disorder, so it needs to be organized. This paper will explain what benefits can be obtained by street vendors from changes in the structuring and empowerment of street vendors policies implemented by the Padang city government. The study used a quantitative method with a sample of 100 street vendors. Data was collected using a questionnaire. The research was conducted in the city of Padang. The results of the study concluded that most street vendors still have not benefited from the implementation of the policy of structuring and empowering street vendors by the Padang City government, even though the street vendors see several opportunities that will arise and can be exploited to gain profits from the implementation of the policy. The Municipal Government of Padang needs to revise this policy so that street vendors will benefit more from this policy

Recent increases in inflation rates around the world has lead to many discussions on the causes of such rapid adjustments, some suggesting that higher profits are responsible driving force behind inflation. Here we will focus on the United States case and demonstrate why quantity theory of money is relevant to explain what has been going on with inflation after 2020 rather than profit based theory of inflation. First section introduces the argument. Second section restates quantity theory of money with relevance to the empirical literature. Third section shows why quantity theory despite some suggestions works to explain the current levels of inflation. Fourth section notices why increases in nominal profits during inflation are part of the natural adjustment path. Last section offers concluding comments.

Plasma gasification is considered an environmentally friendly process to convert plastic waste into fuel oil; a prototype system is described to test and validate the plasma treatment of plastic waste as a strategic vision. The proposed plasma treatment project will deal with a plasma reactor with a waste capacity of 200 t/day. The annual plastic waste production in tons in all regions of Makkah city during 27 years for all months in the years 1994 to 2022 is evaluated. A statistics survey of plastic waste displays the average rate generation ranging from 224 thousand tons in the year 1994 to 400 thousand tons in the year 2022, with an amount of recovered pyrolysis oil; 3.17 × 105 t with the equivalent energy; 12.55 × 109 MJ, and an amount of recovered diesel oil; 2.7 × 105 t with an amount of electricity for sale 2.96 × 106 MW.h. The economic vision will be estimated, using the results of energy generated from diesel oil as an industrial fuel extracted from plastic waste equivalent to 0.2 million barrels of diesel oil, with sales revenue and cash recovery of USD 5 million, considering the sale of each one barrel of diesel extracted from plastic waste in the range of USD 25. It is important to consider that the equivalent barrels of petroleum cost, according to the organization of the petroleum-exporting countries' basket prices, up to USD 20 million. The sales profit (2022) is as follows: for diesel with a sales revenue of diesel oil, USD 5 million, with a rate of return of 4.1%, and a payback period of 3.75 years. The generated electricity reached USD 32 million for households and USD 50 million for factories. [ABSTRACT FROM AUTHOR]

The article studies the interrelation between UNESCO objects and the level of socioeconomic development of the regions of their location, as well as the peculiarities of investing in UNESCO objects; the aspects of positive and negative impact of new technologies and innovations used in the field of tourism demand on the objects of world cultural and natural significance are determined. The basic principles and mechanisms by which the use of objects of cultural and natural heritage for tourism purposes has a significant impact on the economy of the regions of their deployment are provided. The sources and areas of activity that produce profit under the influence of the use of UNESCO objects for tourism purposes are determined. Through the interrelation of all indicators, levers of the highest and lowest values are found, taking into account the dynamics of indicators depending on the object of study. The role of marketing and marketing strategy in the activities of tourist sites under UNESCO protection is specified, and an algorithm for applying and developing a marketing strategy for such objects is provided. The investment block in the sphere of tourism in relation to UNESCO objects is considered, groups of investors and investment spheres are formulated; the efficiency of investing in the most famous objects of world cultural, historical and natural significance is computed. The congruousness and areas of influence of the use of the latest technologies and developments in the tourism sector at UNESCO sites, their integration into the process of interaction of tourist objects with tourists, including objects of world cultural, historical and natural significance, are identified, both the positive and the negative elements of such integration in the context of their economic significance are allocated. According to the results of the carried out study, it is defined that objects of the World cultural, historical and natural heritage play an important role in the development of tourism and contribute to increasing the profitability of the tourism industry and its positive impact on the socioeconomic situation of the region. The topic of further research in this direction is the study of the efficiency of existing systems for the protection of UNESCO objects in the context of involving the results of technological inventions. [ABSTRACT FROM AUTHOR]

This study objective was to assess and compare financial and employment indicators of volunteer supported sport and festival events in the Western Cape. The study used the Western Cape Event Survey Template to conduct an empirical analysis of selected financial and employment outcomes for 14 sport and 20 festival events. Sport and festival events on average used similar numbers of volunteers. However, volunteer supported sport events created twice the number of temporary jobs and around four times more permanent jobs; sport events also attracted extra private sponsorship, achieved greater income flows and generated more profit when compared to festival events. The study demonstrates the superior business acumen of sport event managers to accrue positive financial and employment outcomes. These findings suggest that sport event coordinators were able to manage volunteers more effectively, whilst volunteers themselves benefited by gaining experience and improved access to work opportunities. The study provides a better understanding of the key financial indicators that directly impact on the success and sustainability of an event and the potential for job creation.

Abstract This study aims to explore the deep meaning of profits seen from rural transport drivers’ point of view in Kamal, Bangkalan-Madura. This study uses qualitative research with transcendental phenomenology methods. The results indicate that profits as material are used to support the family needs and the cost of public transportation itself. Meanwhile, For the profits that are interpreted as a non-material form, namely inner satisfaction profits where they can help people who need transportation and spiritual profits by applying “flexible” cost. In spite of feeling anxiousness about their, they believe that will get more than what he gives to others. Abstrak Penelitian ini bertujuan untuk menggali kesadaran dua informan secara mendalam mengenai makna keuntungan yang dilihat dari sudut pandang sopir angkutan pedesaan di Kecamatan Kamal, Bangkalan Madura. Penelitian ini menggunakan penelitian kualitatif dengan metode fenomenologi transcendental. Hasil penelitian menunjukkan keuntungan dimaknai sebagai bentuk materi digunakan untuk menghidupi keluarganya serta biaya angkutan pedesaan itu sendiri. Keuntungan dimaknai sebagai bentuk non materi yaitu keuntungan kepuasan batin dengan merasa bahagia membantu para masyarakat yang membutuhkan transportasi dan keuntungan spiritual dengan menerapkan tarif “fleksibel” dan tidak pernah merasa rugi membantu setiap penumpangnya, beliau akan mendapatkan rezeki yang lebih dari apa yang diberikannya kepada orang lain

Copyright of Adab Al-Kufa is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The case of berry production in the Los Altos Sur Region of the State of Jalisco, Mexico, is a sample of the alternatives of agricultural activity and the potential to contribute to the economy of the region, increasing in recent years; for this reason, the purpose of this project is to analyze the economic impact of the Berry production sector, describing the benefits of this activity to contribute to the development of the Altos Sur Region of the State of Jalisco; considering the benefits in general that the cultivation of red berries can bring in the region emphasizing, for example, the required investment, the return on investment, profit margin, weather conditions etc. and in this way expose the sustainability of the activity. From the above, he asks how the irruption of berries has changed agricultural activity, and what have been the benefits obtained? the results obtained show a favorable response to evidence an economic contribution, both for producers, for the region and potential growth. The methodology implemented was a combination of qualitative and quantitative methods, starting in the first instance with a selection of data from both official sources and later knowing the opinion of producers in the region through interviews designed to collect information based on their opinion and experience. [ABSTRACT FROM AUTHOR]

ABSTRACTThere is growing consensus that global food systems will need to undergo substantial transformations to ensure continued food security and to halt environmental degradation. Such efforts will have to include more sustainable management of existing farmscapes. Here, we examine drivers of cropland transitions between 13 crop commodities cultivated in Kern County, California. We parameterized multinomial logistic regression models of crop choices, using observed data from 2002 to 2018. We then simulated future crop choices under three scenarios exploring the consequences of climate change, water shortages and policy response, and projected impacts on three agroecosystem pressures (water-use, soil erosion, pesticide-use), and three agroecosystem services (profits, nutrition, and carbon sequestration). Agricultural land-use transitions were especially sensitive to biophysical factors, profits and neighborhood effects. Our results illustrate how climate change may lead to landscape-level crop replacement by 2050, with likely significant socio-ecological consequences.

Hydroponics is an agricultural cultivation technique that uses water as a planting medium and with a special installation system that minimizes the use of chemicals in the cultivation process. Hydroponic healthy vegetable business is a hydroponic business located in Pomalaa, Southeast Sulawesi. Previously, this business operated alone in terms of marketing and cultivation which resulted in not optimal income obtained with existing resources. Existence of PT Antam operating in the Pomalaa area is expected to help hydroponic businesses with the concept of Corporate Social Responsibility (CSR). PT Antam has as a form of their responsibility towards the surrounding environment where the company is located. This research was conducted to determine the effect of the implementation of CSR partnership PT. Antam Tbk for the Hydroponic Healthy Vegetable business using a quantitative descriptive analysis research method, namely by observing the research location and processing data using the R/C formula. The results of this study indicate that R/C > 1, which means that the demand is greater than the costs incurred, or in other words, every IDR 1 cost incurred can generate revenue of IDR 3.85, so it can be concluded that the Hydroponic Healthy Vegetable business is feasible for developed and generate profits for farmers.

There is growing consensus that global food systems will need to undergo substantial transformations to ensure continued food security and to halt environmental degradation. Such efforts will have to include more sustainable management of existing farmscapes. Here, we examine drivers of cropland transitions between 13 crop commodities cultivated in Kern County, California. We parameterized multinomial logistic regression models of crop choices, using observed data from 2002 to 2018. We then simulated future crop choices under three scenarios exploring the consequences of climate change, water shortages and policy response, and projected impacts on three agroecosystem pressures (water-use, soil erosion, pesticide-use), and three agroecosystem services (profits, nutrition, and carbon sequestration). Agricultural land-use transitions were especially sensitive to biophysical factors, profits and neighborhood effects. Our results illustrate how climate change may lead to landscape-level crop replacement by 2050, with likely significant socio-ecological consequences. [ABSTRACT FROM AUTHOR]

This study examines the typical value of wheat crop production in Nineveh Governorate for the production season 2020, and calculates costs, the United States and profits and diagnoses the challenges and problems of crop production. (134) questionnaire forms were distributed to a random sample of wheat crop farmers in Nineveh Governorate for the agricultural season 2019-2020. showing that the average revenue per ton of wheat crop amounted to (497, 578,832) dinars/ton, and that the average total value added per ton was estimated at (384,200,121) dinars/ton, and the average total costs (production and marketing) per ton amounted to (223.621.841) dinars/ton. The results of the research indicated that there are problems and obstacles with regard to the process of preparing the state for production requirements for farmers in terms of inappropriate timings for cultivation and low quantities distributed, This leads to higher variable costs than production costs. and the presence of delays in the process of marketing and receiving the yield from the silos, The study recommends early development of the agricultural plan, opening centers to collect the crop in the harvest season, close to the farms in order to reduce costs and facilitate the marketing process, and work to develop a marketing mechanism and the receipt of the crop by the silos, and expedite the process of disbursing the financial dues to farmers. [ABSTRACT FROM AUTHOR]

Copyright of Gestión Joven is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Drawing on recent advances in biology, this paper describes a systems approach, 'Systems Public Affairs' (SPA), to integrate non-market strategies in corporate purposes and strategies. Just as the environment of organisms affects and is affected by their development and evolution, so individuals and businesses adjust to and can shape their non-market environment, which we define as 'a historically formed national and social sphere, including laws, regulations, and policies, which supports, maintains and restrains the operation and preservation of markets'. The paper uses cases from South Korea to illustrate this approach. Emergent ideas in biology have great relevance for micro-foundations of business. Traditionally, economic activities are outcomes of individualistic decision-makers, each promoting their distinct objectives within economic markets. In the SPA approach, decision makers in the domains of business, policy and civil society collaborate in shaping non-market environments to align business objectives with public interest. This requires agency to rise to higher levels than that of businesses, policymakers and civil society through collaboration and experimentation in the presence of stochasticity and radical uncertainty. Analogous to the advancement of organism evolution through emergence of nervous systems and learning, so alignment of organizations with their non-market environments accelerates economic and social development.

Abstract Li‐ion battery (LIB) recycling has become an urgent need with rapid prospering of the electric vehicle (EV) industry, which has caused a shortage of material resources and led to an increasing amount of retired batteries. However, the global LIB recycling effort is hampered by various factors such as insufficient logistics, regulation, and technology readiness. Here, the challenges associated with LIB recycling and their possible solutions are summarized. Different aspects such as recycling/upcycling techniques, worldwide government policies, and the economic and environmental impacts are discussed, along with some practical suggestions to overcome these challenges for a promising circular economy for LIB materials. Some potential strategies are proposed to convert such challenges into opportunities to maintain the global expansion of the EV and other LIB‐dependent industries.

The technological improvements modeled for Cournot competition have primarily focused on production cost reductions and scope effects. We consider a case where the technology improves the ability to affect the production capacity constraints instead. We find that although such technological progress entails public benefits in the form of greater consumer surplus and social welfare, it is likely to have limited and even sometimes harmful private effects (e.g., to firm profits). We formally model this technological improvement possibility through the relevant variants of oligopolies and rival technological asymmetries. We describe and discuss the strategic implications for managers and policy-makers considering investing and exploiting such capacity-adjusting technologies. We also flesh out the many core areas for future work to follow up on in our initial unique results. [ABSTRACT FROM AUTHOR]

Companies are increasingly using social media to communicate with stakeholders. During the last decade, social media started to become part and parcel of contemporary lifestyles. Thus, the main purpose of this research was the investigation of the impacts of social media on accounting and auditing by using companies' social media posts. We performed quantitative research on an initial population of 183 companies being traded on the Athens Stock Exchange (ATHEX) for one fiscal year. We gathered data from corporate social media accounts and social media posts for the 2018 fiscal year (Twitter, Facebook and LinkedIn). We analyzed social media posts' strategies, and we used the Kruskal–Wallis model and OLS regression model in order to analyze the relationships between social media accounts and posts and accounting and auditing. The findings from our research show that firms with active social media accounts and active impression management techniques on Twitter, Facebook and LinkedIn tend to achieve higher profits compared to companies that have inactive social media accounts. Additionally, the firm's total liabilities are mainly positively related to its posts on specific social media accounts. In addition, cash, total assets and earnings before taxes affect social media posts to different degrees, depending on the post's content and the category of social media as well. Taking into account the auditing variables, it is suggested that there is no relation among the given auditor's opinion, the going concern assumption and the reviewed posts. [ABSTRACT FROM AUTHOR]

This study objective was to assess and compare financial and employment indicators of volunteer supported sport and festival events in the Western Cape. The study used the Western Cape Event Survey Template to conduct an empirical analysis of selected financial and employment outcomes for 14 sport and 20 festival events. Sport and festival events on average used similar numbers of volunteers. However, volunteer supported sport events created twice the number of temporary jobs and around four times more permanent jobs; sport events also attracted extra private sponsorship, achieved greater income flows and generated more profit when compared to festival events. The study demonstrates the superior business acumen of sport event managers to accrue positive financial and employment outcomes. These findings suggest that sport event coordinators were able to manage volunteers more effectively, whilst volunteers themselves benefited by gaining experience and improved access to work opportunities. The study provides a better understanding of the key financial indicators that directly impact on the success and sustainability of an event and the potential for job creation. [ABSTRACT FROM AUTHOR]

The study aims to find the added value of the agricultural industrialization of mills in Nineveh Governorate for the year 2020, and to calculate costs, revenues and profits and to diagnose the challenges and problems of the wheat grain milling industry. For the year 2020, out of a total of (41) mills distributed throughout the governorate, the results of the study indicated that the average total value added for grinding one ton of wheat grain amounted to (27,632.414) dinars / ton, and that the average net added value of grinding one ton amounted to (26556,617) dinars / ton, and the average total cost per ton of the crop amounted to (14,394.891) dinars / ton. and the average profit for grinding per ton was (13237.951) dinars / ton, and as for the average revenue per ton, it amounted to (56824.958) dinars / ton. The results indicated that the greater the share supplied to the mill by the General Company for the manufacture of grains, the production costs would decrease, which leads to that the added value would increase, and then the profits of the mill would increase and an increase in the national income would be achieved. One of the problems that mills suffer from is the low grinding wages per ton of wheat crop. The study recommended increasing the milling wages per ton of wheat crop paid to the mills in order to cover the high costs. [ABSTRACT FROM AUTHOR]

Entrepreneurship and innovation are the fuel of economic growth. Understanding the motivational factors that lead to the success of entrepreneurs in agribusiness can be useful in affecting the degree of successful investment that accelerates development and economic growth in the agriculture sector. In this study, we investigated the factors affecting the success of entrepreneurs in the agribusiness sector in Mashhad, Iran, using a two-stage Heckman approach. Factors affecting the success or failure of agribusiness entrepreneurship have received less attention in the literature. In this study, the aim was to determine the factors affecting agricultural entrepreneurship success and entrepreneurs' profits. We generated the data for this study by designing a questionnaire and conducting a survey of active entrepreneurs in Mashhad in 2020. The results showed that entrepreneurship experience, risk-taking behavior, interest rates, and initial capital have a significant impact on the probability of entrepreneurship success and entrepreneur's profits. Policies that could improve the skills of entrepreneurs, provision of initial capital requirements, and financial market efficiency had an effective role in increasing entrepreneurship and innovation in the agribusiness sector. Entrepreneurs in the field of agriculture could consider these factors to have better choices while entering or continuing with their agribusinesses. Our recommendation to policymakers and agribusiness leaders is to establish a friendlier and more stable environment for entrepreneurship and employ policies that help reduce the risk of entrepreneurs' initial investment returns. [ABSTRACT FROM AUTHOR]

Khums is one of the obligations that has been consensusly agreed by Imamiyah and the public. However, in the concept of booty, different views have been adopted, some believe in a pretentious interpretation of the word "booty" and only consider the trophies of war, including "Ayatollah Khoei" And some people believe in the interpretation of the word, including Sahib Javaher and Mohammad Kazem Tabataba'i in Mustamsk al-Arwah and Ayatollah Hamedani, all consider trophies, including the benefits of war and other than that, and the new interpretation in which the epistemological sabbagh is dominant has been from the war, which includes the absolute of foreign and internal warfare, which in this research includes the argumentative foundations and documents of both groups. The basis for understanding and interpreting verses and hadiths is examined and analyzed. And the cause of disagreement and challenges about the concept of booty will be Reviewed and explored.

This study examined the impact of using total mixed ration (TMR) and concentrate on feed intake, daily gain, carcass yield grade, and carcass quality grade of Hanwoo steers and its subsequent economic efficiency. Thirty six 7-month-old Hanwoo steers were assigned to one of the four treatment groups, and each group was divided into three repeated pens, with each repeated pen comprising three steers. The treatment groups were: 1) separate feeding with commercial concentrate and forage (namely, SCF) for the entire experimental period; 2) TMR feeding for a growing period followed by SCF for the early and late fattening period (namely, TMRGSCF); 3) TMR feeding for growing and an early fattening period followed by SCF for the late fattening period (namely, TMREFSCF); and 4) TMR feeding for the entire experimental period (namely, TMRW). The results showed that the SCF treatment had significantly (p < 0.05) higher feed intake during the growing period than other treatments. In contrast, the total feed intake had little difference during early and late fattening as well as the whole period regardless of feeding strategies. Daily gain showed no difference during the growing period. However, it was significantly higher in SCF and TMREFSCF treatments for the early and late fattening period, respectively (p < 0.05). The daily gain during the total raising period is in the order of TMREFSCF > TMRGSCF > SCF > TMRW. Carcass characteristics, including carcass weight, loin eye muscle area, and carcass yield grade, did not significantly differ among different treatments. However, TMRW treatment, wherein TMR was fed for a long time, showed that the cold carcass weight was less compared with other treatments, but carcass yield grade was higher with thinner backfat. Backfat thickness was in the order of SCF > TMRGSCF > TMREFSCF > TMRW, showing that the thickness reduced with longer TMR feeding (p < 0.05). TMRGSCF, which numerically had a higher carcass quality grade, showed higher economic efficiency, whereas SCF showed low economic efficiency. In conclusion, it was more feasible to apply TMR strategy in the growing and early fattening period and then SCF for the early or late fattening period to improve carcass yield, quality grade, and economic efficiency.

The published financial statements are considered one of the most important sources of information that investors rely on in forecasting stock performance or even judging the organization’s ability to cover short-run liabilities. Cash flows play a core role in maintaining a high market value for its shares. Hence, this study came to analyze the explanatory value of the cash flow statement in explaining stock volatility (SV) in the Qatar financial market. Study data were collected using published financial statements from a sample of 44 Qatari-listed companies throughout 2013–2019. A panel cross-sectional data technique using the E-views program was used to analyze the data. The study results show there is a positive and significant impact of cash flows from operating CFO activities on SV, indicating that the higher change in CFO increases stock volatility. This means that operating cash flows give significant information to investors, and it is reflected in the stock price movements directly. Also, the cash flow from CFF financing activities has a positive and significant effect on SV. This means that CFF affects stock prices, causing greater changes and fluctuation in stock returns. This is because one of the major components of CFF is dividends, which affect directly stock prices and stock returns. In contrast, there is an insignificant effect of CFI on SV, which may indicate that investors do not build their investment decisions based on CFI. Accordingly, the cash flow from investing activities failed to explain the stock volatility of the listed Qatari companies.

Abstract The welfare state has been found to be highly resilient and protected from retrenchment by institutional and popular support. However, marketization with restructuration of publicly funded health and welfare services is changing the composition of service providers in the Nordic welfare model, heavily relying upon public provision. Sweden has been the Nordic country most favourable for the establishment of for-profit private welfare providers. The present article uses the case of residential substance use treatment (SUT) to outline and elaborate upon the mix of public, for-profit and non-profit private providers in Denmark, Finland, Norway and Sweden in 2019–2020. The comparison takes its point of departure in Sweden, which, as expected, presented the biggest and most profit-oriented SUT market. The other countries presented smaller markets, measured by the number of units. Denmark and Norway had the highest presence of NGOs, while Norway stood out with a high share of public provision and few for-profit units. The article identified the market-friendly Sweden, ambivalent Finland, stable, market-regulating Denmark and stable, welfare-corporatist Norway, and investigated the country-specific factors potentially influencing the different developments. Implications for the future development of SUT within the Nordic welfare state were discussed.

Historical patterns of the Eastern Baltic cod stock recruitment show a shift from a regime with high reproductive potential before the early 1980s to a regime with low reproductive potential since then. This shift can be attributed to increasingly unfavorable environmental conditions for cod reproduction at that time: critical salinity and oxygen levels, needed for successful egg and larval development, deteriorated. Yet, significant inflows of salt‐ and oxygen‐rich water from the North Sea or improved eutrophication management might trigger a shift back to a more productive regime. Coupling a statistical recruitment model to a state‐of‐the‐art, age‐structured bio‐economic model of the Eastern Baltic cod fishery, we study how optimal management depends on the uncertainty about the future productivity regime. We extend the predominantly theoretical literature on optimal management of a natural resource with a potential regime shift by analyzing an empirical model of age‐structured population dynamics and by allowing for the possibility of a back‐shift from a "bad" into a "good" regime. We find that with a higher probability of a shift back to the more productive regime the optimal management of the fishery becomes more conservative in the short run. We conclude that these benefits for the fishery warrant strong action reducing eutrophication to increase the probability of a regime shift back to high reproductive potential of the Eastern Baltic cod fishery. Recommendations for Resource Managers: 1.Optimal fishing quotas strongly depend on the productivity regime, which, for Baltic cod, shifted to low recruitment productivity in the late 20th century.2.For Baltic cod, whereas the current low productivity regime requires restrictive quotas, optimal catches would be much higher if the ecosystem would shift back into a regime of more productive recruitment.3.Uncertainty about the future regime and the chance for a shift back to the more productive regime imply that the optimal management of the fishery becomes (even) more conservative in the short run.4.Benefits for the fishery warrant strong action reducing eutrophication to increase the probability of a regime shift back to high reproductive potential of the Baltic cod fishery. [ABSTRACT FROM AUTHOR]

This paper aims to determine the impact of accelerating duration on profits and contingency cost.The method using infrastructure project building in Surabaya Indonesia 2020 historical data set, followed by System Dynamic (SD) modeling and ending with a scenario of the relationship between project duration acceleration, addition profits and crashing cost.Project acceleration can improve project performance by considering the effect on profits and contingency costs,with Schedule Performance Index (SPI) up to 1.06 can increase profit between 1.05%-4.72% due to reduced in indirect costs,otherwise crashing cost will reduce contingency cost between 0.43%-1.91% of the contract value. [ABSTRACT FROM AUTHOR]

After the pandemic hit in 2020, the aerospace and defense industry was specifically impacted very harshly. Rolls-Royce was one of the main companies that had to go through major structural and logistical changes to cope with the changing economy. As one of the leaders of the aerospace and defense (A&D) industry, the main problem that Rolls-Royce was facing was the drastic reduction in demand for civil and commercial aircraft, which was one of Rolls-Royce's core businesses. This led to supply chain problems, reduced profits, and eventually heavy losses. The effects of these problems caused great distress in the company. My specific role was twofold: to analyze their financial statements for the present and to provide risk management strategies for the future. For the former, I offer solutions on how they can minimize their losses and maximize their profits. Most of my research on this part was conducted by studying how companies performed under great financial distress in the past during black swan events, such as the housing crisis of 2008, the Great Recession, the dot-com bubble, and so forth. For the latter risk management objective, I created a personalized risk matrix for Rolls-Royce by identifying and ranking all their current and potential risks. Then I prioritized the risks that required more attention based on both qualitative and quantitative analyses of cost and performance impacts, and presented recommended solutions for these risks. Overall, I address six main issues and risks that Rolls-Royce should focus on and provide solutions to mitigate them. [ABSTRACT FROM AUTHOR]

Making a profit is a desirable financial result that all business entities strive for. To minimize the negative consequences of risk in innovative enterprises, it is necessary to create reserves. The article establishes that the directions for using the net profit of an innovative enterprise are determined at the legislative level, however, according to the specifics of innovation, it is recommended to include reserve (insurance) capital, a fund for the development and improvement of production, as well as other special purpose funds in fixed assets created from profit. These recommendations for the funds analyzed and proposed in the article are analytical sections for the needs of accounting support in accordance with the characteristics of the activities of newly created innovative enterprises. These reserves take into account the peculiarities of newly created innovative enterprises that ensure the development of the activities of such business entities, both at the initial stages of the development of activities, and for the purpose of further existence, and can also be used in the event of unfavorable business conditions to minimize the risks of activities and other negative phenomena.