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Copyright of Modern Economic Science is the property of Modern Economic Science Editorial Office 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.)

On the one side, the operational expenses of mining enterprises are showing an upward trend; and on the other side, conventional mining fleet management systems (FMSs) are falling short in addressing the high-dimensionality, stochasticity, and autonomy needed in increasingly complex operations. These major drivers for change have convinced researchers to search for alternatives including artificial-intelligence-enabled algorithms recommended by Mining 4.0. The present study endeavors to scrutinize this transition from a business management point of view. In other words, a literature review is carried out to gain insight into the evolutionary trajectory of mining FMSs and the need for intelligent algorithms. Afterward, a holistic supply chain layout and then a detailed value chain diagram are depicted to meticulously inspect the effect of technological advancements on FMSs and subsequently the profit margin. The proposed value-chain diagram is advantageous in explaining the economic justification of such intelligent systems, illustratively, for shareholders in the industry. Moreover, it will show new research directions for mining scholars. [ABSTRACT FROM AUTHOR]

On the one side, the operational expenses of mining enterprises are showing an upward trend; and on the other side, conventional mining fleet management systems (FMSs) are falling short in addressing the high-dimensionality, stochasticity, and autonomy needed in increasingly complex operations. These major drivers for change have convinced researchers to search for alternatives including artificial-intelligence-enabled algorithms recommended by Mining 4.0. The present study endeavors to scrutinize this transition from a business management point of view. In other words, a literature review is carried out to gain insight into the evolutionary trajectory of mining FMSs and the need for intelligent algorithms. Afterward, a holistic supply chain layout and then a detailed value chain diagram are depicted to meticulously inspect the effect of technological advancements on FMSs and subsequently the profit margin. The proposed value-chain diagram is advantageous in explaining the economic justification of such intelligent systems, illustratively, for shareholders in the industry. Moreover, it will show new research directions for mining scholars.

Capital structure has an important role that must be determined to improve the welfare of the owner or the value of the company. Many studies have been done before about capital structure. This study aims to analyze the effect of Chief Executive Officer (CEO) ability, return on investment, return on equity and profit margin on capital structure. This study includes a database outside of accounting data, namely CEO Ability. This is important to study to determine the ability of the CEO in providing internal sources of funds in the capital structure of LQ45 companies on the Jakarta Stock Exchange which are more dominated by debt. The method used is a mixed method between quantitative methods and qualitative methods. The quantitative method uses multiple linear regression analysis. While qualitative methods are used to analyze the influence based on the results of interviews. The object of research was conducted on 45 companies included in the LQ45 stock list on the Indonesia Stock Exchange with a sample of 31 companies. The reasons for selecting 31 samples: a) the company has been listed on the IDX during the 2017-2021 research period, b) has financial statements with non-negative retained earnings and equity. The results showed that CEO ability, profit margin, return on investment as a factor causing capital structure is dominated by debt, while return on equity has no effect on capital structure. The implication of this research is that CEOs who are less able to increase profits to meet the availability of internal funds, the company must meet funding needs sourced from debt through good net working with fund owners.

Cost performance problems and overruns were common and considered the major cause of projects due to not gaining the expected profit margin, With an 86% likelihood of overrun in international buildings projects, and at least 30%- 40% of global projects experiencing subpar cost performance and overruns. The poor performance of project costs was attributed to inadequacies of project control systems, as they were responsible for monitoring project costs. Inadequate controlling systems suggest that established controlling tools fail to execute their function. Therefore, a successful control system was crucial to reducing project failure. Thus, The question that drives this study is 'What were the successful cost practices and techniques commonly utilized in controlling construction expenditures and conserving project anticipated profit?'. Following PRISMA protocol guidelines, the study systematically reviewed the previous literature by searching academic databases for relevant articles. The study aimed to examine successful controlling strategies and tools commonly utilized. Fifteen common techniques were identified and found that budgeting monitoring, resources monitoring, interim valuation, unit costing, and cost variance analysis were successful, provided a comprehensive outline of each method, identified the fundamental ideas underlying technique differentiation, and summarized their benefits and drawbacks. Two controlling system implementation strategies were discussed, they were corrective and proactive approaches. A project development stage-based technique selection guide was proposed. The paper also proposed a control framework that integrated proactive and corrective measures into project control to inhibit overruns. The research also examined project controlling technique selection factors that should be considered when choosing the one. [ABSTRACT FROM AUTHOR]

This article argues that digitization of services is increasingly becoming an international phenomenon. As a case in point, the South African Post Office by its very nature and as part of the global institution requires a serious conversion from traditional service provision to digital and electronic services provision. This article is based on the study that was conducted in the South African Post Office in the Limpopo and Mpumalanga Province. From the South African Post Office perspective, Limpopo and Mpumalanga Provinces are referred to as North Region. The primary objective of the study was to investigate the implications of digitization on service delivery in the South African Post Office, focusing in the Limpopo and Mpumalanga Provinces (North Region). The study found that service delivery is adversely affected due to non-digitization of postal services. The study recommended interventions that can be employed to improve postal service delivery. The research method employed in the study was of both quantitative and qualitative method. The majority of the respondents strongly agreed that digitization of postal services could improve service delivery and brings more income and service improvement to clients. The article concludes by providing suggestions towards improving service delivery in the South African Post Office by digitizing postal services. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Economic Administrative & Legal Sciences is the property of Arab Journal of Sciences & Research Publishing (AJSRP) 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.)

This study examined the relationship between Environmental Performance (EP) and Financial Performance (FP) in the European food industry. The food industry is essential for population sustenance, but the rising population and the consequent increase in food production demand have implications for climate change. The aim of this study was to determine if businesses that consume water more efficiently and have lower CO2 emission intensities might experience improved financial performance. Financial and environmental data were sourced from external databases and company reports, and both quantile regression and correlation analyses were conducted. The results reveal that various sectors within the food industry exhibit different linkages between Environmental Performance and Financial Performance. Furthermore, our findings indicate that water use efficiency can significantly influence financial performance, either positively or negatively, while CO2 emission intensity did not exhibit a definitive impact on Financial Performance.

AbstractMany Vietnamese companies’ net incomes have increased significantly in recent years as a result of creative competitive strategies, but many of them are being forced to delist due to persistent losses and manipulative earnings. In this paper, we are the first to investigate the simultaneous impact of business strategy and earning management on the risk of financial distress. The sample for the study includes information from 601 companies that are listed on the Ho Chi Minh City Stock Exchange between 2010 and 2021. The finding indicates that there is a high risk of financial distress for companies that manipulate earnings by increasing discretionary accruals value. However, if firms manipulate earnings through real operations, the risk of financial distress is reduced. Firms will see a significant improvement in their financial performance if they adopt a key differentiation or low-cost leadership strategy that gives them a competitive advantage in the same industry. The firm size, leverage, firm loss, and liquidity ratio are also the main factors that influence financial distress risk. These results are robust by using alternative proxies of financial distress risk (O and ZM score) to control for potential endogeneity.

A unique construction of a linear demand curve valid over a single-sales cycle is used to determine the product price and inventory that optimizes a retailer's operating profit margin. In addition to practical solutions to pricing and inventory, the approach provides insights into the appropriate response to over stocking, market segmentation, dynamic pricing, and price versus cost competition. The analysis is tractable, requiring only basic calculus and excel functionality, and is applied to real-world scenarios of pricing consumables and durables. [ABSTRACT FROM AUTHOR]

One of the most important financial decisions is the way of financing economic enterprises, which plays a significant role in the continuation and growth of their profitability. The ability of companies to obtain financial resources inside and outside the company in order to invest and implement development plans is one of the main factors in the growth of profitability of companies. Active commercial companies also need financial resources to develop the market, modernize technology, increase product quality, produce new products, and grow their profitability. Also, investors in economic projects will need capital and money to implement their plans. One of the most important financial decisions is the way of financing economic enterprises, which plays a significant role in the continuation and growth of their profitability. The ability of companies to obtain financial resources inside and outside the company in order to invest and implement development plans is considered one of the main factors in the growth of profitability of companies. Companies often when they need new financial resources, take advantage of the company's internal resources, including accumulated profits and reserves, or through receiving loans and credits from banks and financial and credit institutions or issuing shares and other types of debt securities. capital, they meet their needs. Therefore, this research deals with the design of the financing model for small and medium knowledge-based businesses and examines and discusses the theories of experts. [ABSTRACT FROM AUTHOR]

Copyright of Opuntia Brava is the property of Universidad de Ciencias Pedagogicas de Las Tunas, Centro de Documentacion e Informacion Pedagogica 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.)

This paper aims to present a proposal to improve this methodology for the analysis of heterogeneous capacities based on the profit margin per product. Which was structured in three moments: development of the proposal, deployment in a business context and validation of the results through the application of a linear programming method. This proposal considers the five initial steps of the existing tools as a starting point, taking as a reference the normal time available for each homogeneous group and introducing modifications in the steps. The application of the methodology in the conditions of SMEs demonstrated its ability to generate results superior to those of traditional methods and similar to those obtained by specific linear programming techniques. [ABSTRACT FROM AUTHOR]

Abstract Background Mung bean is an important pulse legume multipurpose crop that has significant health and economic benefits. It plays an important role in climate resilience and increasing food security. We conducted the study in Kalu Woreda Eastern Amhara, Ethiopia, where the crop is highly adopted. The study aimed to analyse and evaluate the local value chain of the crop. Though Mung bean is a market oriented crop and playing an important role in food and nutrition security; there is a lack of clear evidence that shows how the local value chain of the crop is performing. Therefore, empirical evidence on the Mung bean value chain is required to design interventions to enhance the value chain actors’ performance. Methods A mixed approach was used to collect and analyse the data and to have a complete picture of the research. We collected data from producers, collectors, wholesalers, retailers, and exporters through household survey, focus group discussion and key informant interviews. Descriptive statistics and econometric model were used to analyse the quantitative data. We analysed qualitative data using narration, summarization, and theme formation. Results and conclusion The average allocated land for Mung bean per household was 0.32 ha with a standard deviation of 0.15 ha. Mung bean value chain actors include input suppliers, producers, collectors, retailers, wholesalers, exporter and consumers. The highest percentage of the profit share goes to exporters (25.04%), followed by wholesalers (21.61%). Traditional farming practices, small landholding, poor access to agricultural inputs, pests and disease, poor infrastructure, and price fluctuations were the major Mung bean production and marketing challenges. Sex 0.166 (P = 0.008), the volume of Mung bean produced 0.26 (0.0001), farming experience 0.028 (0.048), frequency of extension contact 0.01 (0.072) and land allocated for Mung bean 3.411 (0.0001) were significantly determining the amount of Mung bean supplied to the market. Supporting farmers with agricultural inputs and delivering training on post-harvest issue, experience sharing among producers, and linking producers to cooperatives looks important to develop Mung bean local value chain. Strengthening multi-stakeholder linkages among Mung bean value chain actors through field days and workshops is also imperative in smoothing the local and international marketability of the crop.

Abstract Introduction Drug reimbursement decisions are often made based on a price set by the manufacturer. In some cases, this price leads to public and scientific debates about whether its level can be justified in relation to its costs, including those related to research and development (R&D) and manufacturing. Such considerations could enter the decision process in collectively financed health care systems. This paper investigates whether manufacturers’ costs in relation to drug prices, or profit margins, are explicitly mentioned and considered by health technology assessment (HTA) organisations. Method An analysis of reimbursement reports for cancer drugs was performed. All relevant Dutch HTA-reports, published between 2017 and 2019, were selected and matched with HTA-reports from three other jurisdictions (England, Canada, Australia). Information was extracted. Additionally, reimbursement reports for three cases of expensive non-oncolytic orphan drugs prominent in pricing debates in the Netherlands were investigated in depth to examine consideration of profit margins. Results A total of 66 HTA-reports concerning 15 cancer drugs were included. None of these reports contained information on manufacturer’s costs or profit margins. Some reports contained general considerations of the HTA organisation which related prices to manufacturers’ costs: six contained a statement on the lack of price setting transparency, one mentioned recouping R&D costs as a potential argument to justify a high price. For the case studies, 21 HTA-reports were selected. One contained a cost-based price justification provided by the manufacturer. None of the other reports contained information on manufacturer’s costs or profit margins. Six reports contained a discussion about lack of transparency. Reports from two jurisdictions contained invitations to justify high prices by demonstrating high costs. Conclusion Despite the attention given to manufacturers’ costs in relation to price in public debates and in the literature, this issue does not seem to get explicit systematic consideration in the reimbursement reports of expensive drugs.

This study aims to estimate the economic returns of sheep and goat rearing as well as total cost and returns to identify the profit margin made by out each farmer. The random sample consists of 196 breeders who breed 58240, sheep and goats in the Karak governorate of Jordan. The sample represents 13% of the total sheep and goat population (445300) in Karak. The primary data were collected through personal interviews with farmers using a questionnaire. The questionnaire was designed to achieve the study objectives and consisted of three themes. The first theme was questioning the variables that relate to the farmer’s personal characteristics (demography). The second theme contains a set of questions regarding financial production cost and return parameters during the milking season including the marketing process. The third theme consists of information about the return from selling individual sheep and goats and products such as wool and manure. The collected data from the questionnaire were statistically analyzed following Likert 5 Scale The financial analysis was conducted using Gross margin analysis. The findings of the analysis show that 52.6% of farmers were above 50 years old. the average size of the herd was 297. The variable cost for the herd was 13067.98, Jordanian Dinar, while the total returns were 17104.54, JOD, and the Gross margin ratio was 0.23599. The amount of milk production was (3,494.4) tons in a season lasting 3 months on average. The average prices of milk of goats and sheep are 1.1 and 0.87 JOD/kg, respectively, Moreover, 53.3% of the farmers processed the domestically produced milk into Jameed, butter, and margarine. The result of the analysis of gross margin was 30%, indicating the sheep and goats rearing projects make profits in Karak Governorate. The study recommends that a national program should be developed to maintain local breeds, set appropriate standards, and define trademarks for the local production of Jameed and domestic margarine. [ABSTRACT FROM AUTHOR]

This paper explores the impact of e-commerce on profit margin from the perspective of scale using nation-level survey data from China. The results show that e-commerce can increase the profit margin of cooperatives, and that a higher proportion of sales via e-commerce strengthens profitability. Secondly, the effects of agri-e-commerce on cooperative profit margin is highly dependent on young talents with rich experience and high education level; in particular, female leaders have a significantly stronger effect on improving profit margins by using e-commerce than male leaders. Thirdly, the operating scale of cooperatives does not have a direct impact on the profit margins, but a bigger operating scale can significantly enhance the effect of e-commerce on profit margins. Lastly, a higher degree of standardization of cooperatives and products more clearly evidences the role played by e-commerce, including the number of brands and certification. Overall, this research provides a micro-foundation for cooperatives to better incorporate the key role of e-commerce under the background of platform monopoly and sheds light on how the government can formulate relevant policies to better support China's e-commerce development. [ABSTRACT FROM AUTHOR]

Many Vietnamese companies' net incomes have increased significantly in recent years as a result of creative competitive strategies, but many of them are being forced to delist due to persistent losses and manipulative earnings. In this paper, we are the first to investigate the simultaneous impact of business strategy and earning management on the risk of financial distress. The sample for the study includes information from 601 companies that are listed on the Ho Chi Minh City Stock Exchange between 2010 and 2021. The finding indicates that there is a high risk of financial distress for companies that manipulate earnings by increasing discretionary accruals value. However, if firms manipulate earnings through real operations, the risk of financial distress is reduced. Firms will see a significant improvement in their financial performance if they adopt a key differentiation or low-cost leadership strategy that gives them a competitive advantage in the same industry. The firm size, leverage, firm loss, and liquidity ratio are also the main factors that influence financial distress risk. These results are robust by using alternative proxies of financial distress risk (O and ZM score) to control for potential endogeneity. [ABSTRACT FROM AUTHOR]

Copyright of Amman Arab University Journal is the property of Amman Arab University 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.)

In developing countries, supply chains are rapidly transforming. However, smallholder farmers, in particular, have experienced mixed impacts in inclusion and exclusion from modern supply chains (MSCs). Therefore, by taking Pakistan's mandarin industry as a case, this study aims to analyze the farmers' efficiency and inclusiveness in modern supply chains and compare them across the farm size categories, i.e., small, medium, and large. For that purpose, cross-sectional data from 300 farmers were collected to test the posit objectives. The empirical investigation was made using the endogenous treatment effect model and the propensity score matching approach. Findings show that large farmers prefer to participate in MSCs, driven by contractors, processors or exporters. Conversely, the smallholders are more inclined to participate in the traditional supply chains (TSCs), driven by village vendors, local retailers/consumers, middlemen, and traditional fruit and vegetable markets. The results also revealed a positive connection between efficiency and farmers' inclusion in the MSC. Orchard size, education, off-farm income, and extension services positively impact profitability. In terms of an increase in farmers' profitability, the efficiency improvement can benefit the resource-poor smallholders who make up 74% of the total farmers in the sample. Therefore, these results are noteworthy for devising policy actions to facilitate smallholder inclusion in the modern agri-food supply chains to alleviate rural poverty and ensure farmers' wellbeing. [ABSTRACT FROM AUTHOR]

As Indonesia has the biggest Muslim population in the world, Islamic banks starts to bloom in Indonesia rapidly. This paper aims to investigate the determinants of Muslim people to be customers of Indonesian Islamic banks. The determinants which are empirically tested are product knowledge of Islamic bank, product information dissemination, the profit margin of Indonesia Islamic banks, and service quality provided by Indonesia Islamic banks towards the preferences of Muslim people to be customers of Islamic banks. This research uses quantitative design which there are 155 samples conducted in this research and analyzed using SPSS. The sampling technique is purposive sampling where there are some criteria required to obtain respondents. The findings show that product knowledge, product information dissemination, and profit margin affect the preferences of being Islamic banks’ customers while service quality does not affect the preferences of being Islamic banks customers.

This paper aims to ingress the position of sale from the year 2016- 2022 . This current study aims to examine the profitability and working capital management of SAIL with the important statistical tools like mean, standard deviation, minimum and maximum coefficient of variation etc and ratios.Profitability is financial standard of Corporate ability to gain profit and it can be measured through profitability ratios such as Gross Profit ratio, Net profit ratio, return on capital employed etc.Working Capital Management incorporatethe relationship between a firm's current assets and current liabilities. It represent that a company can afford itsday to day operating expenses to continue its operations. It can be examine through current ratio, liquid ratio, current assets turnover ratio, total assets turnover ratio, working capital turnover ratio, debtor turnover ratio and inventory turnover ratio.Hence, it was concluded that the overall performance of SAIL regarding profitability was negative during the first two years of study period though the company’s sales are growing but after that company started earning profit, but again during the covid period profit started declining, but again it recovered and profitability started rising with the increase in sales.This paper analysis that management of working capital detect the liquidity position and the area of weaknesses and also provide recommendation for removal of the weaknesses of the public sector enterprises with special reference to SAIL. [ABSTRACT FROM AUTHOR]

Introduction: Drug reimbursement decisions are often made based on a price set by the manufacturer. In some cases, this price leads to public and scientific debates about whether its level can be justified in relation to its costs, including those related to research and development (R&D) and manufacturing. Such considerations could enter the decision process in collectively financed health care systems. This paper investigates whether manufacturers' costs in relation to drug prices, or profit margins, are explicitly mentioned and considered by health technology assessment (HTA) organisations. Method: An analysis of reimbursement reports for cancer drugs was performed. All relevant Dutch HTA-reports, published between 2017 and 2019, were selected and matched with HTA-reports from three other jurisdictions (England, Canada, Australia). Information was extracted. Additionally, reimbursement reports for three cases of expensive non-oncolytic orphan drugs prominent in pricing debates in the Netherlands were investigated in depth to examine consideration of profit margins. Results: A total of 66 HTA-reports concerning 15 cancer drugs were included. None of these reports contained information on manufacturer's costs or profit margins. Some reports contained general considerations of the HTA organisation which related prices to manufacturers' costs: six contained a statement on the lack of price setting transparency, one mentioned recouping R&D costs as a potential argument to justify a high price. For the case studies, 21 HTA-reports were selected. One contained a cost-based price justification provided by the manufacturer. None of the other reports contained information on manufacturer's costs or profit margins. Six reports contained a discussion about lack of transparency. Reports from two jurisdictions contained invitations to justify high prices by demonstrating high costs. Conclusion: Despite the attention given to manufacturers' costs in relation to price in public debates and in the literature, this issue does not seem to get explicit systematic consideration in the reimbursement reports of expensive drugs. [ABSTRACT FROM AUTHOR]

Objectives: While extensive research has focused on patient outcomes in skilled nursing facilities, a critical gap remains in understanding factors influencing their managerial performance, particularly occupancy rates. This study examines the occupancy rates of skilled nursing facilities and assesses the significance of two important drivers of managerial performance that have not received sufficient attention-the influence of payer mix and total profit margin. Specifically, we focused on the role played by a nursing home's financial performance (as assessed by profit margin) in influencing the relationship between payer mix and occupancy rate among skilled nursing facilities., Methods: Data were extracted from the 2019 to 2020 Joint Annual Report of Nursing Homes for a sample of 612 skilled nursing facilities in Tennessee, USA. Regression analysis was performed by fitting a generalized estimating equation of occupancy rate., Results: Compared to skilled nursing facilities in the lowest quartile of profit margin, for example, those in the highest quartile had approximately 18 percentage points higher occupancy rates per unit increase in resident days of care covered by traditional Medicare (β = 0.18, p  = 0.0028). Similarly, skilled nursing facilities in the second highest quartile of profit margin had a higher occupancy rate by approximately 23 percentage points per unit increase in Medicare Advantage (β = 0.23, p  = 0.0375) when compared to those in the lowest quartile of profit margin., Conclusions: Skilled nursing facilities with stronger financial performance generally have higher occupancy rates, particularly notable in relation to an upswing in payer sources such as traditional Medicare and Medicare Advantage, when compared to skilled nursing facilities with weaker profitability. Given the increasingly larger role of Medicare in long-term care funding, policymakers and nursing home managers may find it useful to consider our findings when evaluating opportunities to enhance managerial performance of skilled nursing facilities., Competing Interests: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article., (© The Author(s) 2024.)

Lack of transparency in vaccine pricing practices is a problem that has been under discussion for a long time. To tackle this, the World Health Assembly adopted the resolution 'Improving the transparency of markets for medicines, vaccines, and other health products' in 2019. However, despite the appalling effects of the current pandemic and the unequal global distribution of vaccines, the 2019 resolution has not been included as a fundamental pillar in the global health response to COVID-19. Governments and public health agencies have provided public funding to pharmaceutical companies for research and development of new vaccines. Yet, information on pricing strategies and methodologies is still inaccessible. Furthermore, these companies are profiting from publicly funded research and development. But secrecy and opacity prevails in the pharmaceutical industry, affecting low and middle income countries. Situating the demand for transparency, accountability and fair pricing of pharmaceutical products as a global health justice issue, I suggest an independent global observatory for accountability and transparency in the pharmaceutical global market should be created to help international organizations, governments and civil society in their quest for affordable and safe vaccines and therapeutics.

This paper explores the impact of e-commerce on profit margin from the perspective of scale using nation-level survey data from China. The results show that e-commerce can increase the profit margin of cooperatives, and that a higher proportion of sales via e-commerce strengthens profitability. Secondly, the effects of agri-e-commerce on cooperative profit margin is highly dependent on young talents with rich experience and high education level; in particular, female leaders have a significantly stronger effect on improving profit margins by using e-commerce than male leaders. Thirdly, the operating scale of cooperatives does not have a direct impact on the profit margins, but a bigger operating scale can significantly enhance the effect of e-commerce on profit margins. Lastly, a higher degree of standardization of cooperatives and products more clearly evidences the role played by e-commerce, including the number of brands and certification. Overall, this research provides a micro-foundation for cooperatives to better incorporate the key role of e-commerce under the background of platform monopoly and sheds light on how the government can formulate relevant policies to better support China’s e-commerce development.

Copyright of Al-Anbar University Journal of Economic & Administration Sciences 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.)

At the present stage, it is relevant to study, analyze and make certain assessments of the problems and challenges in the pharmaceutical market. The paper presents the development trends of the Georgian pharmaceutical market, the analysis of the main economic agents in the market, the competitive environment, the existing market barriers and restrictions, the mechanisms for regulating the pharmaceutical market. Based on the obtained results, conclusions are made and recommendations are proposed. Based on the research, three dominant companies were identified in the pharmaceutical market - "Aversi", "PSP" Ltd and JSC "Gefa", which are major market players and they have practically distributed market (total share -70%), however, they pursue a single policy of pricing and price discrimination. Mentioned companies import and distribute pharmaceutical products, have retail sales and production of medicines. Their revenues and profits have been steadily increasing in recent years. According to the data published by the Organization for Economic Cooperation and Development in 2019, compared to European countries, the share of pharmaceutical expenditures in total health expenditures is the highest (41.2%). As of 2021, 96% of expenditures on medicines in Georgia are out-of-pocket payments, and the state's share in this regard is only 4%. More than 90% of the Georgian pharmaceutical market is imported medicines. In the market, for the last three years, there has been an almost irreversible process of price increase. In 2020-2021, compared to 2019, prices for medicines increased by an average of 14%, while the prices of some medicines increased by 28-30%. The increase in prices for medicines is largely due to the devaluation of the national currency. As a result, compared to 2015, in 2020, the volume of imports of medicines increased by 41% in GEL and by 7% in US dollars. Other factors have been identified as the reason for the increase in prices for medicines. In particular, the low level of local pharmaceutical production, the uncontrolled consumption of medicines, the low remuneration of doctors, which is often offset by a fee paid by their pharmaceutical companies in favor of prescribing the desired drug to the company. The main reason for high prices in the pharmaceutical market is also the lack of price regulation, in particular, companies set high profit margins (which is more than 100% for some medicines), which can not be controlled by the state. Significant changes are observed in the volume of both exports and imports of medicines. According to the data of 2021, in the largest commodity group in Georgia, imports of medicines is 4%, exports - 2%. The total value of imports of medicines amounted to 382.0 million US dollars (import growth 17%), exports amounted to 99.1 million US dollars. In general, the dynamics of imports are increasing compared to exports. The pharmaceutical market is characterized by high concentration. In particular, the market is dominated by companies with dominant and group dominance conditions, high degree of horizontal and vertical integration and holding arrangement, which increases the market power of companies. The current situation requires some control and regulation. The pharmaceutical supply chain in the pharmaceutical market includes product import and production, wholesale supply and retail sale. The regulation of the activities of economic agents operating in the market is not strict. In particular, the market is characterized by asymmetric information, namely, low user awareness of generic medicines. This problem requires a more active information campaign. The existing prescription policy could not ensure the existence of a competitive environment in the market and the protection of consumer interest. The relationship between pharmaceutical companies and the prescriber should be public and transparent; Pharmaceutical activities should be monitored in stages, including the pharmacist's delivery responsibilities to the end user, which will help to create a healthy competitive environment in the market. There are actually several product suppliers in the pharmaceutical market that have a practically fragmented market and pursue a more or less uniform pricing policy. It can be said that there is an oligopoly. Pricing for various types of medications and levels of delivery is different. In some cases, generic medicines, as well as medicines that are imported into the country under the generic name, are priced within 200%. Therefore, the pricing policy on medicines should be revised and the combined rules of price (pricing) regulation should be applied. Profit margins in the pharmaceutical market and rising prices for medicines have become an irreversible process. The problem is more global and the steady rise in prices depends on exchange rate volatility, hence the cost to importers, however, under the terms of the regulation, the relevant authority should be able to study the contracts and draw some conclusions. Therefore, it is necessary to set a certain profit margin on medicines. It is important to improve the quality of medicines. In particular, all medications must fully meet the GMP standard and generic medications must be bioequivalent. The standard should apply to both the production and import of medicines. All medicines on the market must meet the quality standards required by law. [ABSTRACT FROM AUTHOR]

We examined business organisation performance indicators across two African countries (Ghana and Kenya) with diverse and volatile economic variables. Utilising secondary data from 2007 to 2017, we applied fixed-effect panel regression to predict profitability indicators from business operations. Our findings indicated that operating cost per sales and assets had a negative relationship with profitability; while liquidity and sales had a positive relationship with profitability as measured by return on assets and profit margins in both countries. In Ghana, economic behavioural indicators, inflation, and exchange rate had a negative effect on return on assets; whereas currency in circulation, trade openness, and country competitiveness had a positive relationship with return on assets. In Kenya, the exchange rate had a negative non-significant relationship with profit margin, while currency in circulation was significantly and positively correlated with profit margin. Firm-specific variables (operating cost, assets, and sales) and macro-economic variables (inflation, exchange rate, currency in circulation, trade openness, and country competitiveness) appear to have an influence on the market behaviours of business organisations in two African countries. [ABSTRACT FROM AUTHOR]

Target costing management, although it has been around for a long time, has only recently attracted the attention of companies. Its adoption was imposed by the intense competition that characterizes today's markets. Nowadays it is imperative for the companies to get involved in setting the costs of products and services in a more active and aggressive way from one year to the next. The purpose of the research in the present study is the analysis of the possibilities of implementing this method within the car manufacturing companies. Two research directions were pursued: a conceptual one, through the contribution brought to the increase of the knowledge of the managerial accounting and of the way of its organization and a practical one, by accessing and respectively the modernization of the cost calculation methodology in the mentioned sector.

No abstract available. Article truncated after 150 words. The VA patient waiting scandal in Phoenix is well documented. What is also well documented is that at least 70% of VA medical centers were engaged in similar schemes. Now a report prepared for the North Carolina State Treasurer’s Office revealed that many state hospitals and lobbyists are also guilty of misrepresentation. The hospitals did not lose billions of dollars on Medicare patients as they previously claimed, but in fact made large profits from 2015 to 2020 (1). “What we’re seeing is the biggest transfer of wealth in my lifetime in North Carolina,” North Carolina state Treasurer Dale Folwell said at a press conference on Oct. 25. “It’s a transfer of wealth especially from lower fixed-income people to these big multibillion-dollar corporations who disguise themselves as nonprofits”(2). “North Carolina hospital lobbyists claimed they lost $3.1 billion on Medicare in 2 …020—the same year hospitals reaped $87 million in Medicare profits,” …

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This paper estimates profit margins in the U.S. airline industry at the domestic route level. The dynamic estimation methodology used not only is robust to any simultaneity/endogeneity bias by construction but also results in profit margin estimates that are highly consistent with actual profit data from the U.S. airline industry. Estimated annual profit margins have an average of about 13.3 % , with a range between 2.7 % and 42.9 % across routes. A cross-route analysis further suggests that annual profit margins increase with the market share of the largest airline serving the route, whereas they decrease with airfare. Important policy suggestions follow. • Profit margins in the U.S. airline industry are estimated at the domestic route level. • Profit margins have an average of about 13.3% across routes. • Profit margins range between 2.7% and 42.9% across routes. • Profit margins increase with the market share of the largest airline serving the route. [ABSTRACT FROM AUTHOR]

In recent years, growers in the ornamental horticulture industry have experienced declining revenue and shrinking profit margins due to increased consumer spending captured by wholesale stores bypass, price competition at the retail level, as well as relatively low consumer demand. Maintaining cost-effective production practices is critical for nursery and greenhouse growers to stay profitable. However, a recent trend to impose more restrictive labeling polices on pesticide use (i.e., disclosing the use of neonicotinoids) may impact growers’ already tightening production costs. A better understanding of the cost structure and production decision-making can provide insights for profitable operation. Using a partial enterprise budgeting approach, this research aims to evaluate production costs and profitability for 20 individual greenhouse annual and perennial crop production systems. Three primary economic performance indicators (net income, gross margin, and profit margin) were calculated and a sensitivity analysis was conducted to account for potential risks in production. Our results suggest that production costs vary significantly among different crops, thus implying that producers may have different profitability levels depending on the combination of crops grown. Our partial enterprise budgeting estimates serve as a reference point and can assist producers with reducing costs in specific areas, and aids in selecting and adjusting crop combinations to maximize potential profits. Sensitivity analysis scenarios provide insights to producers for evaluation of their entire operations and aid in making decisions on adopting alternative practices.

While different vehicle configurations enter the AAM market, airlines declare different ticket fares for their operations. This research investigates the operating cost of an airline and the economic viability with the announced fare per km rates. For this purpose, three use cases in the metropolitan area of Hamburg showcase representative applications of an AAM system, whereby a flight trajectory model calculates a flight time in each case. The direct operating cost are investigated for each use case individually and are sub-classified in five categories: fee, crew, maintenance, fuel and capital costs. Here, each use case has its own cost characteristics, in which different cost elements dominate. Additionally, a sensitivity analysis shows the effect of a variation of the flight cycles and load factor, that influences the costs as well as the airline business itself. Based on the occurring cost, a profit margin per available seat kilometer lead to a necessary fare per km, that an airline has to charge.

The purpose of this study is to find out and analyze the extent to which the financial performance conditions that have been achieved by cooperatives in the past 5 years on the basis of assessing business capital turnover, profit margins, economic profitability, own capital profitability are good and to apply and compare knowledge obtained under the real circumstances. This type of research is to describe and solve a problem raised in the study, namely the analysis of financial performance, the research used is a case study with quantitative descriptive analysis, namely the method of data analysis using quantitative calculations (numerical data) used on data of objects that have been collected. The results of this study indicate that judging from the level of business capital turnover has fluctuating movements, when viewed from the profit margin it tends to increase, whereas when viewed from economic profitability tends to decrease and when viewed from the profitability of its own capital tends to increase assessed more able to manage businesses with their own capital.

In developing countries, supply chains are rapidly transforming. However, smallholder farmers, in particular, have experienced mixed impacts in inclusion and exclusion from modern supply chains (MSC). Therefore, by taking Pakistan’s mandarin industry as a case, this study aims to analyze the farmers’ efficiency and inclusiveness in modern supply chains and compare them across the farm size categories, i.e., small, medium, and large. For that purpose, cross-sectional data from 300 farmers were collected to test the posit objectives. The empirical investigation was made using the endogenous treatment effect model and the propensity score matching approach. Findings show that large farmers prefer to participate in MSC, driven by contractors, processors or exporters. Conversely, the smallholders are more inclined to participate in the traditional supply chains (TSCs), driven by village vendors, local retailers/consumers, middlemen, and traditional fruit and vegetable markets. The results also revealed a positive connection between efficiency and farmers’ inclusion in the MSC. Orchard size, education, off-farm income, and extension services positively impact profitability. In terms of an increase in farmers’ profitability, the efficiency improvement can benefit the resource-poor smallholders who make up 74% of the total farmers in the sample. Therefore, these results are noteworthy for devising policy actions to facilitate smallholder inclusion in the modern agri-food supply chains to alleviate rural poverty and ensure farmers’ wellbeing.

In order to provide personally oriented solutions in sales strategies for different retailers in the fierce market competition,data mining is being increasingly used in retail industry. We use customer‐oriented data mining technology to extract valuable information from a great amount of historical commercial data, so that we can provide different sales promotions for merchants to extend the business. "Small profits and quick returns" is a popular sales strategy to increase sales volume by many shopping malls. By using statistical modeling, we establish a mathematical model to analysis the relationships among the discount rate,the turnover and the profit margin according to the historical sales data of a shopping mall in recent two years. Base on this,the paper conducts the empirical research on small profits and quick returns and make sales recommendations on promotions. Our analysis indicates that the effect of discount rate on turnover is greater than the effect of profit rate on turnover in the retail industry. It is also necessary to consider the different nature of goods. The final computing results are also influenced by different types of goods. Furthermore, we consider the classification of goods into three types: the sell‐well goods, the common goods, and the unsalable goods and analyze them in the similar framework. The paper shows that there are different characteristics for the different types. [ABSTRACT FROM AUTHOR]

Connected electric vehicles (CEVs) can help cities to reduce road congestion and increase road safety. With the technical improvement made to the battery system in terms of capacity and flexibility, CEVs, as mobile power plants can be an important actor for the electricity markets. Especially, they can trade electricity between each other when supply stations are full or temporarily not available. In this article, we propose an advanced decentralized electricity trading framework between CEVs in parking lots based on consortium blockchain, machine learning, and Game theoretic model. We design a distributed smart contract solution based on a stochastic bidding process, which helps CEVs to sell and buy electricity with their maximum profitability. Finally, numerical simulations with MATLAB and Solidity are conducted to prove the effectiveness of our proposed solution. Also, a comparison with another method in terms of CEVs’ profitability improvement and energy trading management is provided. [ABSTRACT FROM AUTHOR]