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Hydroponics is a cutting-edge agricultural method revolutionizing the way plants are grown in mineral nutrient solution without the use of soil. Hydroponic farming accommodates a wide spectrum of plants, including spinach, cauliflower, broccoli, mint, lettuce, parsley, rocket leaves, bok coy, celery, cherry tomatoes, cantaloupe melons, strawberries, bell peppers, cabbages, cucumbers and many more. Conducting a financial feasibility analysis for hydroponics is crucial to determine whether it is a viable and profitable venture and hence financial viability of hydroponic firms in Bengaluru was assessed in the study. A sample of 23 hydroponic firms (growing lettuce, spinach, celery, basil, amaranthus) in Bengaluru were selected through purposive and snowball sampling for analysing the financial viability of hydroponic firms in Bengaluru during 2022-23. Hydroponic firms were classified into 5 categories based on the land holding unit size (82,170 sq. ft., 43,560 sq. ft., 21,780 sq. ft., 10,700 sq. ft., 5,000 sq. ft.). Project appraisal techniques like NPV, B:C ratio and IRR were used to assess the financial viability of investment. The study revealed that, hydroponic firmds' gross returns varied depending on its size, from Rs.11.00 lakhs to Rs.1.35 crores. The net returns were in the range of Rs.6.76 to Rs.68.16 lakhs. The NPV at 10.50 per cent of discount rate, demonstrated positively across all firm sizes, ranging from 5000 sq. ft acre to 2 acres (ranging from Rs.22 lakhs to Rs.230 lakhs). The highest B:C ratio was found in 43,560 sq. ft hydroponic firms (1.77) and lowest in 5000 sq. ft firm (1.21). However, it was more than one among all sample hydroponic firms. The hydroponic firms, with 43,560 sq. ft. of area had the highest Internal Rate of Return (30%), while the 5,000 square feet firms had the lowest Internal Rate of Return (17%). These findings clearly demonstrated that investment in any scale of hydroponic farming is a profitable business venture in Bengaluru. [ABSTRACT FROM AUTHOR]

Introduction: The reliance on fossil inputs of agricultural practices has led to maximizing yields and profitability, even at the expense of environmental sustainability. Implementing circular waste management solutions could help align the economic and environmental goals of farmers while reducing their reliance on fossil inputs. The co-application of anaerobic digestion and pyrolysis has been recognized as a potential solution to assist in the transition towards sustainable agriculture. Objectives: This research assesses different waste management strategies of the major sidestreams generated in agroecosystems in Finland from a climate impact and financial perspective, particularly focusing on the integration of anaerobic digestion and pyrolysis as an emerging solution. Methods: Six waste management options representing manure application, composting, incineration, anaerobic digestion, pyrolysis, and a co-application process of anaerobic digestion and pyrolysis, are simultaneously assessed with cash flow analysis and life cycle assessment. Results: The results indicate that co-applying anaerobic digestion and pyrolysis strengthens the performance of a farm through reduced impact on climate, diversified revenue streams, and increased security of supply, even though the direct, short-term financial benefits remain marginal. The capability of coapplication of anaerobic digestion and pyrolysis to reduce the climate impacts within the studied system supports the consensus that sustainable and selfsufficient agroecosystems could be supported by this solution in the future. Conclusion: The adoption of more sustainable agricultural practices requires further expansion of technologies and additional value creation mechanisms, such as stronger employment of carbon markets, to even the economic competition and favor low-carbon operations for practitioners. [ABSTRACT FROM AUTHOR]

Floods can severely disrupt agricultural activities. When these activities are part of production chains, domino effects can occur. We use agent‐based modeling to simulate the production dynamics of a French cooperative winery as an example of a production chain, adopting a dual individual‐collective perspective. The cash‐flow analysis shows that there are nonexplicit mechanisms in the cooperative organization that allow the propagation of flood impacts throughout the chain and influence the winegrowers' ability to cope, thus threatening the continuity of the winegrowers' activity and the cooperative winery itself. [ABSTRACT FROM AUTHOR]

Effective cash flow management has become crucial for projects and stakeholders given the wide payment-related problems and financial risks encountered in the construction industry worldwide. Previous studies mostly addressed cash flow and payments from the perspective of a specific stakeholder, resulting in an imbalanced cash flow management culture that is further intensified by the power asymmetry of the top-down payment decision-making process. This research proposes an adaptive decision support framework for evaluating and negotiating payment options in construction projects while incorporating the individual and collective financial roles of stakeholders. The framework is comprised of three modules for data acquisition, payment simulation, analysis, and negotiation, as well as decision support. It integrates agent-based simulation, data envelopment analysis, and game theory for a multi-level study of project performance while capturing the driving forces of stakeholders in payment negotiations. A case study project is used to demonstrate the framework implementation under varying payment conditions and interest rates. The results provide quantitative profiles of stakeholders to identify incurred charges, balanced payment conditions, and suitable compensation. Finally, the framework can be utilized by stakeholders and jurisdictions to move towards enhanced contractual arrangements that alleviate economic and financial risks with the informed collaboration of its entities. [ABSTRACT FROM AUTHOR]

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Offshore wind (OSW) energy is a renewable source with strong prospects of development that may decisively contribute towards energy independence. Offshore wind is, however, not yet ubiquitously cost competitive, and frequently requires support schemes to finance its extensive capital requirements. Therefore, cost reduction strategies are necessary for the future development of offshore wind technologies. Even if structural health monitoring (SHM) systems are currently applied for the inspection of critical mechanical structures, they have not been the focus of research from offshore wind stakeholders. The main goal of this study is to evaluate the viability of SHM systems on the support structures of bottom-fixed offshore wind (BFOSW), alongside the impact of implementing these systems on life-cycle. Economic models are used to estimate the impact of implementing these systems, explained using a case-study of the Kaskasi farm in the German North Sea. General results indicate that installing SHM systems on the support structures of offshore wind can shift the maintenance strategies from preventive to predictive, allowing the intervals between inspections to be increased without a reduction on equipment availability. The greatest benefit is related with the possibility of extending the operational life of the farm. [ABSTRACT FROM AUTHOR]

Financial evaluation of a mining construction project is an important part of the feasibility study. Taking a certain mining construction project as an example, cash flow analysis from different perspectives was conducted to comprehensively reflect the actual financial situation of the project during the future calculation period. This provides scientific and accurate basis for investment decision making regarding the construction project, thus avoiding decision-making mistakes to the greatest extent and reducing investment risks. [ABSTRACT FROM AUTHOR]

Investment projects are not the only ones where significant complications in their implementation may occur. The fundamental question, how to specify threats hidden in time series, is one of the most important types of knowledge arising from the basic schedules' documentation. Feasibility studies, project proposals, organizational and production procedures, research projects, and others are major resources of information. The reason why to specify threats hidden in time series is the high cost of not revealing hidden threats. An illustrative clarification of the cost is given on the current data of nuclear power plants. Wherever one works with schedules and resources, the above-mentioned issue may appear. Undeniably, valid data is discoverable ex post in accounting, documentation, or even in the documentation of the preparation and implementation, and in the analyzes of the mechanisms for non-compliance with deadlines and cost increases. For implementation (i.e., ex ante use), the majority of projects are created by expert intuitive decision-making. In terms of content, these are sources of errors from the past, lacking analytical quantitative support (suffering from the so-called evidence shortage). Production schedule time series comprise: (a) cumulative volume, (b) speeds, and (c) accelerations. More recent, in addition to statistical analysis, is the focus on the long-term memory of time series and to the application of the Hurst exponent as indicators of predictability (ex-ante). This article offers a procedure for how to reveal hidden chaotic states in the time series of a project's output information. If it is possible to find chaotic behavior in the output information, these states must be searched for and removed in the original source model—the implementation project. Exceeding contractual terms and implementation costs leads to a threat to the economic basis—the collapse of the initial idea of the project's economy. As an example, nuclear power plant projects are shown. The article broadens the perspective of ex ante decision-making. [ABSTRACT FROM AUTHOR]

This paper is based on the following research questions: i) In which way could the discipline Economic Evaluation of Projects contribute to conveying the sustainability concept in urban settings among master’s degree students? What are the methods/techniques that can support decision processes of sustainable urban transformation? In response to the two research questions, the paper proposes a multi-methodological framework as a design tool for students (future professionals) aimed at representing the decision problem from a sustainable planning perspective. Through a Problem-Based Learning approach based on a case study, the proposed framework considers: SWOT Analysis, Stakeholder Analysis (SA), Multicriteria Analysis (MCDA), Cash Flow Analysis (CFA), and the application of the Neighborhood Sustainability Assessment Tools (NSATools). The multi-methodological framework has been applied to an experimental teaching case study as part of the Economic Evaluation of Projects module demonstrating its effectiveness in terms of sustainable spatial planning and structuring of the decision process from a multi-actor perspective. Future directions of the research are aimed at tackling two major limitations of the multi-methodological framework as the need to closely reflect a real decision process through an iterative framework and the sometimes hard interpretation of some elements of urban sustainability. [ABSTRACT FROM AUTHOR]

The global economic crisis, exacerbated by the pandemic of the new coronavirus infection, has led to a significant deterioration in the financial state of most economic entities. This problem has also affected public sector entities receiving budget financing. Even if a given public sector entity is engaged in entrepreneurial activity, with a decrease in sales cash flow decreases, whereas accounts receivable and payable increase. To carry out their statutory activities, state entities of the penitentiary system in the Russian Federation use not only budgetary funds, but also funds received from the sale of products manufactured by convicts. Therefore, the interest of users in the cash flows of penitentiary institutions is steadily increasing. The above strengthens the information and analytical functions of cash flow statements. Unlike other forms of reporting, the cash flow statement should report cash flows during the period classified by operating and investing activities (financing activity is not typical for penitentiary entities). In addition, the statement of cash flows provides useful information not only for controlling the use of budget funds, but also for current and forecast analysis. The article investigates the theoretical principles of accounting of cash flows of public sector entities of the penitentiary system of the Russian Federation. Results of the study include a proposal to improve the form of the cash flow statement by including an analytical feature — the source of financing activities. The study also presents and tests a methodology for analyzing cash flows in the context of funding sources.

• From the investors' point of view, the actual heating price is obtained from the thermal and cash flow analysis. • The impact of the parameters on the actual heating price is conducted systematically, considering almost all the related influential factors. • The quantitatively analyzed conclusions provide references for further market exploration for the solar district heating plants. District solar heating plant is one of the most promising low-carbon technologies to decrease the coal use of space heating, especially in solar-rich areas. From the investors' point of view, by using the payback period of the capital and internal rate of return, the cash flow analysis coupled with thermal analysis is used to obtain the actual heating price in this paper. The sensitivity analysis shows that the unit prices of the solar collecting system and seasonal thermal storage, solar fraction, auxiliary energy price, and the loan period are the most sensitive parameters for a specific space heating area. With the rise of solar fraction, the impact of the depreciation and loan turn more critical in determining the heating price. When the solar fraction equals 1.0, the depreciation cost determines 50% of the heating price, and the loan determines another 45%. A larger industrial scale, the technology upgrade, and a better loan policy are probably beneficial to decrease the heating price. [ABSTRACT FROM AUTHOR]

With the European Green Deal, presented in December 2019, the EU Commission aims at making Europe the world’s first climate neutral continent by 2050. In this plan agriculture plays a key role and so does organic farming. The aim of this work is to assess the financial sustainability of organic farms compared to conventional ones, measuring the liquidity they generate, evaluating its adequacy and identifying the factors that influence its extent. Specifically, this study uses the Italian FADN sample, made up of 18 TFs, and measures the Free Cash Flow on Equity (FCFE) for both organic and conventional farms. The econometric analysis identifies the variables contributing to cash flow production and is based on three types of variables: structural, including the cash flow itself, relative to farm results. The analysis showed that financial sustainability is greater for organic than conventional farms, and in several cases the level reached by the former is very high especially in mixed TFs. Yet, a major part of the sustainability of organic farms is due to EU payments, mainly of the cap II type. Also, the balance of business relationships with customers and suppliers allows organic farms to increase liquidity almost as much as the total amount of public aid received. Still, this result should be supported by improving price and yield conditions, as much of the GMO is achieved with below-average value for both variables. Finally, our analytical approach can be used by Countries using the FADN to assess the situation of their agriculture and help direct policy support better.

Investment projects are not the only ones where significant complications in their implementation may occur. The fundamental question, how to specify threats hidden in time series, is one of the most important types of knowledge arising from the basic schedules’ documentation. Feasibility studies, project proposals, organizational and production procedures, research projects, and others are major resources of information. The reason why to specify threats hidden in time series is the high cost of not revealing hidden threats. An illustrative clarification of the cost is given on the current data of nuclear power plants. Wherever one works with schedules and resources, the above-mentioned issue may appear. Undeniably, valid data is discoverable ex post in accounting, documentation, or even in the documentation of the preparation and implementation, and in the analyzes of the mechanisms for non-compliance with deadlines and cost increases. For implementation (i.e., ex ante use), the majority of projects are created by expert intuitive decision-making. In terms of content, these are sources of errors from the past, lacking analytical quantitative support (suffering from the so-called evidence shortage). Production schedule time series comprise: (a) cumulative volume, (b) speeds, and (c) accelerations. More recent, in addition to statistical analysis, is the focus on the long-term memory of time series and to the application of the Hurst exponent as indicators of predictability (ex-ante). This article offers a procedure for how to reveal hidden chaotic states in the time series of a project’s output information. If it is possible to find chaotic behavior in the output information, these states must be searched for and removed in the original source model—the implementation project. Exceeding contractual terms and implementation costs leads to a threat to the economic basis—the collapse of the initial idea of the project’s economy. As an example, nuclear power plant projects are shown. The article broadens the perspective of ex ante decision-making.

Copyright of Sosyal Güvence Dergisi is the property of Sosyal Guvenlik Uzmanlari Dernegi 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.)

ANALISIS PENGARUH KAS DAN SIKLUS HIDUP PERUSAHAAN TERHADAP HARGA MARGIN

With increasing environmental concerns with respect to the petroleum-based adhesive production process, bio-based adhesive has been explored as a promising replacement. The purpose of this paper was to explore the economic feasibility of structural bio-adhesives made from glycerol, a byproduct of biodiesel production. SuperPro Designer software was employed to perform the techno-economic analysis. Several key parameters were analyzed, such as total capital investment, annual operating costs and revenues. It was found that the unit production cost of structural bio-adhesives ($2.45/kg) was compatible with that in the current market. Three different scenarios were built to investigate the worst-case scenario and the best-case scenario associated with this production process. Sensitivity analysis was also performed to evaluate the key parameters significantly influencing the economic result. In this study, material cost was determined to be the most significant factor throughout the production process. Discounted cash flow analysis was conducted to explore the influence of the time value of money. The minimum selling price obtained was $3.11/kg for this bioadhesive production process. Underlying issues and areas needed for improvement were also discussed in this study. Image 10624 • A techno-economic analysis was conducted on glycerol-based structural bioadhesive. • Material cost was determined as the most sensitive parameter in the process. • Minimum selling price of the structural bioadhesive was determined to be $3.11/kg. [ABSTRACT FROM AUTHOR]

Copyright of Accounting Perspectives is the property of Canadian Academic Accounting Association 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.)