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Inland saline water (ISW)-based Penaeus vannamei aquaculture system is an emerging field of fisheries, which came as a magic capsule to boost the overall agri-cum-aquacultural economy of many countries including India. The standardized technology for ISW-based P. vannamei culture includes ameliorating the culture water with K+-ion supplementation and amending Ca++/Mg++ ratio to 1:2–3, so as to simulate the natural seawater (NSW) equivalence, and replicating the NSW-culture parameters in the ISW system. However, for sustained growth and enhanced profitability, there was a need for formulation of ISW-specific culture parameters. In view of this, the present study was undertaken wherein P. vannamei seeds (post-larvae 8) were experimentally reared in ISW ponds with three different stocking densities (30, 45 and 60 PL8/m2) for a period of 75 and 110 days across two culture seasons followed by evaluation of growth and economic performances. Our study revealed highest mean weight (21.21–28.10 g), specific growth rate (8.75–6.22%) and survival percentage (92.93–90.34%) and lowest feed-conversion ratio (1.14–1.21) in the 30/m2 stocking group over the two respective seasons. The lower stocking density group also displayed maximum economic viability, recording benefit–cost ratio of 2.01 and net profit of 2.73 USD/Kg at 110 days. Further, in terms of profit sensitivity it ensures comfortable margins at any uncertain inflationary/deflationary scenarios. Thus, it can be inferred that at 30/m2 stocking density, the ISW-based P. vannamei culture can become a financially viable and sustainable aqua-venture for aspirant farmers, which have the potential to transform salt-degraded wasteland into profit-making asset. [ABSTRACT FROM AUTHOR]

This research article evaluates the economic viability of twin row maize planters compared to conventional single-row planters. The study analyzes the economic benefits, costs, and profitability associated with the adoption of twin row planting in maize cultivation. Factors such as yield improvement, input savings, labor requirements, and machinery costs are considered. The analysis shows that twin row maize planters can save up to 20% compared to traditional methods. The study provides valuable insights for farmers and highlights the importance of mechanization technologies in improving farm productivity and economic outcomes. The document also provides information on the cost determination and analysis of a twin-row maize planter and mini tractor for agricultural operations, including equations for calculating costs and discussing breakeven analysis and payback period. The results and discussion section highlights the benefits of using the twin-row maize planter, including improved seed placement accuracy and cost savings compared to traditional manual methods. The conclusion emphasizes the economic viability and savings of using the twin-row maize planter. [Extracted from the article]

The use of electric motorcycles (EMCs) is rapidly increasing because EMCs are comparable in price to internal combustion engine motorcycles (ICE motorcycles), can be charged at home, and do not cause pollution. However, using EMCs in residential electrical systems is still a new issue in Thailand, as the Thai power grid was not originally designed to support electric vehicle charging. Therefore, the effect that may occur on the electrical system of a house should be studied. In this study, the power quality when charging an EMC in a residential electrical system is investigated by considering the circuits of various electrical devices according to their actual consumption behavior. Three electric motorcycles with battery capacities of 20, 30, and 40 Ah were used to investigate the effects of charging these motorcycles through the electrical system of a house. The experiment was conducted in a laboratory that replicated the electrical system of a house, and the conditions and patterns of power consumption were identical in all three cases. The test results were considered in terms of power quality, voltage harmonics, and current power system harmonics to analyze the effects on the electrical system in each circuit and to compare the charging differences of each motorcycle model. Next, it was determined that using an EMC is more cost-effective than using an ICE motorcycle. ICE motorcycles will eventually be completely replaced by EMCs, and our research will enable informed decision-making for electric motorcycle riders, researchers, and automotive corporations. [ABSTRACT FROM AUTHOR]

Copyright of Scientific Journal of Agricultural Sciences (SJAS) is the property of Beni Suef 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 this theoretical study, we explore the use of quantum code-based memories to enhance the lifetime of qubits and exceed the break-even point, which is critical for the implementation of fault-tolerant quantum computing. Specifically, we investigate the quantum phase-flip repetition code as a quantum memory and theoretically demonstrate that it can preserve arbitrary quantum information longer than the lifetime of a single idle qubit in a dephasing-time-limited system, e.g. in semiconductor qubits. Our circuit-based analytical calculations show the efficiency of the phase-flip code as a quantum memory in the presence of relaxation, dephasing, and faulty quantum gates. Moreover, we identify the optimal repetition number of quantum error correction cycles required to reach the break-even point by considering the gate error probabilities of current platforms for quantum computing. Our results provide guidelines for developing quantum memories in semiconductor quantum devices. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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.)

Graphitic carbon nitride (g‐C3N4) has gained great interest as a visible‐light‐activated photocatalyst. As an emerging nanomaterial for environmental applications, its competitive performance and environmentally responsible synthesis are critical to its success. A powerful tool for informing material development with reduced environmental impacts is life cycle assessment (LCA). In this study, LCA is used to evaluate the environmental impacts of g‐C3N4 nanosheet produced via eight existing synthesis routes. The results reveal electricity as the main contributor to the cumulative impacts of all eight g‐C3N4 syntheses. There are opportunities to reduce energy demand, and consequently the synthesis impacts, by revising synthesis procedures (i.e., removing or reducing time of use of a piece of equipment), optimizing the calcination step (i.e., faster heating rate, lower heating time, lower temperature), and moving to cleaner electricity sources. Further, benchmarking the environmental impacts of g‐C3N4 nanosheets to a well‐established metal‐based photocatalyst, titanium dioxide nanoparticles (nano‐TiO2), reveals mixed comparative results. The synthesis method substantially influences the comparative impacts. Considering use‐phase benefits of activating g‐C3N4 with visible wavelength light emitting diodes compared to ultraviolet (UV) wavelengths for nano‐TiO2 results in a 52% energy demand reduction (in kWh). Performance of g‐C3N4 compared to a high‐energy disinfection approach (i.e., conventional UV) reveals an inability to meet drinking water disinfection standards for viral load reduction (4‐log reduction) with any mass of g‐C3N4, given its high embodied resource footprint. This work establishes a foundation to inform and direct g‐C3N4 nanosheets toward improved sustainable development. [ABSTRACT FROM AUTHOR]

The break-even point is one of the most used tools when carrying out financial analysis in order to make the most appropriate business decisions, the calculation and result of this tool is used to determine the economic amount in sales and the volume of units of products or necessary services to cover operating expenses and variable costs, showing its result that there is no profit or loss in the business activity, thus achieving the operating break-even point

A bi-level optimization configuration model of user-side photovoltaic energy storage (PVES) is proposed considering of distributed photovoltaic power generation and service life of energy storage. The upper layer takes the user’s lowest annual comprehensive cost as the objective function to optimize the capacity of photovoltaic & energy storage and power of energy storage considering the user’s annual electricity bill, basic electricity bill, and investment, operation and maintenance cost of PVES. The lower level takes the minimum daily operation scheduling cost as the objective function to optimize the charging and discharging control strategy of energy storage. The YALMIP solver is used to solve the optimization model, and the effectiveness of the model is verified through an example, which shows that reasonable configuration of photovoltaic & energy storage can reduce the user’s overall annual cost. In the context of the current national electricity price adjustment policy, by analyzing the impact of different time-of-use (TOU) electricity prices and basic electricity charges on the configuration capacity of user-side PVES to find the break-even point of the user’s PVES investment return rate in order to provide guidance to users for installing PVES systems. By analyzing the impact of different TOU electricity prices and basic electricity rates on the benefits of multiple entities, and taking into account the benefits of users, power grids and society at the same time to provide a theoretical basis for formulating a reasonable electricity price system.

Influenza is an acute infection that can cause diabetes and heart and lung disease disorders. This illness affects more than 9 million people around the world. The best way to control the transmission of the virus is vaccination. Studies, performed in Santander, Colombia, have found the existence of this disease. Despite the above, there are no companies dedicated to producing influenza vaccines in Colombia. For the first time, exergetic analysis and technical-economic resilience are being performed as combined decision-making tools for the evaluation of an influenza vaccine production plant. The results of exergetic analysis showed that the global exergy efficiency of the process was estimated at 93%. The exergy of waste that resulted was 61.70 MJ/h. The most critical stage of the process is milling, representing 83% of the total destroyed exergy. On the other hand, the results of technoeconomic resilience showed that the break-even point capacity of the process is 2503.15 t/y, representing only 24% of the installed capacity of the plant. The analysis of the effect of raw materials cost on profits showed that the process only resists a rise of 4% in the cost of raw materials, and higher values show economic losses. A value of 215,500 USD/t establishes a critical point for the normalized variable operating costs because higher values do not provide a return on investment. [ABSTRACT FROM AUTHOR]

This paper advances a simple framework explaining how monetary policy normalization ("exit policies") may impact central bank profits. The cases of seven central banks of major and smaller economies serve as an illustration. The notion of the break-even point is applied to study the financial situation of these institutions for the period of 2014–2021. During the normalization process, interest rate increases may adversely affect profit changes, and through transfers may have an impact on the fiscal space available to the governments, creating political economy concerns. Possible remedies are discussed together with accompanying policy dilemmas. [ABSTRACT FROM AUTHOR]

This research established a complete framework for tomato value chain (TVC) analysis, thereby facilitating the modeling of the supply chain. Tomato supply chain in Chitwan district of Nepal, due to disorganized marketing channel is facing enormous barriers and obstacles. The central aim of this paper is to investigate the market structure and analyze the value chain so as to prioritize the most effective approach to modify the supply chain. Bharatpur metropolitan city of Chitwan district of Nepal was selected as our study area due to high involvement of potential farmers in tomato sector. A total of 180 respondents were interviewed, including farmers, traders, processors, distributors, and consumers and the data were analyzed using both descriptive and analytical statistics. The study was based on redesigning Porter’s value chain for tomato production, processing, and marketing, which can be applied in strengthening the supply chain network. As an economic approach, profitability analysis (B:C ratio, breakeven point), degree of value addition, margin distribution, and price spread were analyzed. Likert-scaling technique was applied for determining the problems in tomato sector. Value addition was found to substantially contribute to effective supply chain management in agricultural sector. The results revealed that the B/C ratio and break-even price were 2.07 and NRs. 58235 (1 NRs. =0.0085 US$) respectively, indicating that tomato is a profitable enterprise. The evidence further revealed that wholesalers were the most benefited actors along the chain. Farmers were observed to add the maximum value to the product. Several constraints were reported to weaken the marketing channel; price fluctuation, lack of marketing information, wholesaler’s dominancy over retailers, and faulty marketing system being the major problems. It is recommended that the government and concerned stakeholders need to focus on formulating the policies regarding marketing channel, determining floor and ceiling price for tomato, and encourage the actors to perform value-addition activities so that consumers can get the maximum utility.

The research work aims to design a methodological proposal based on the breakeven point to improve the profitability of the Nieva York EIRL company, located in the Amazon region, leading to an economic and financial analysis in which it allowed to know that the year 2018 had excellent results in profitability (ROA and ROE), the entire structure of fixed and variable costs and contribution margins for a construction company was also developed because the formula to be used in the design is the break-even point based on the profit margin. contribution. The hypothesis of this study, if the methodological proposal design based on the break-even point is applied, will improve the profitability of the company Nieva York EIRL, it was validated through the measurement instrument. It should be noted that the final product of this work is the proposal design based on the break-even point for both the Nieva York EIRL company and for other companies that are dedicated to the construction sector in the department of Amazonas or another region of the country. as long as it has similar characteristics to the evaluated company.

Viticulture in Slovakia has a long tradition. The territory of the country is divided into six wine-growing regions. As of 31st of July 2021, 692 active winemakers were registered. The main goal of this paper is to analyze the break-even point of the best-selling products in a selected winery operating in the Central Slovak wine region in the period 2016-2020. This paper will compare the production of the selected company with the break-even point production. The average net profit and average selling price of a bottle of selected wines will be evaluated. Next, we will focus on the quantification of operating leverage and degree of operating leverage, which compares changes in EBIT to the increase in sales. The results show that the company was profitable by selling all four top-selling wines in the period under review because actual production exceeded production at the break-even point. Even the highest profit per bottle of wine may not automatically mean the highest total profit because it is mainly affected by the number of bottles produced and sold. The last result shows that the tremendous difference between the unit price and average variable cost means more substantial operating leverage and degree of operating leverage. [ABSTRACT FROM AUTHOR]

Copyright of Revista Criterio Libre is the property of Revista Criterio Libre 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 home industry is a business that is managed on a small scale. The home industry is a business that is flexible and can be run by anyone who has the ability to manage their own business. One of the home industries located in the city of Palembang is the home industry. This home industry only employs 4-7 employees in its business to produce 250 pastels. In terms of financial management, this home industry does not have special bookkeeping to calculate the business it is running, so that this home industry does not clearly know the costs and benefits of this home industry. Engineering economics is a science that is studied in studying industrial engineering. Engineering economics can be used to analyze the costs and benefits of solving a problem. Technical economics can be used to evaluate finances during the home industry business process. Profits and costs are closely related to the cost of goods manufactured and the break-even point in production.

• Increased non-debt tax shields, including depreciation costs, long-term amortization expenses from operations and maintenance, under the impact of income tax and value-added tax. • The water depth parameter is integrated into the TLCC index, which improves the cost function of the offshore boost converter platform which is strongly correlated with the water depth factor. • The submarine cable cost is subdivided, and the AC and DC submarine cable cost functions are re-derived to make them more consistent with actual data. • By introducing failure cost and integrating the concept of power system reliability into the TLCC-BEP index, the compatibility of the index is expanded. • The new CSC was incorporated into the MCDM decision-making scope together with the traditional HVAC, FFTS and VSC, and an accurate optimal economic distance range was obtained. With the development of offshore wind power transmission technology and the emergence of new dimensions in deep-sea wind power scenarios, some indexes in the existing evaluation system cannot meet the comprehensive benefit evaluation of multiple offshore wind power transmission schemes in new operating scenarios, making the identification of the optimal economic distance of different schemes vague. Therefore, this paper integrates multiple parameters into the total life cycle cost and levelized cost of energy indexes for traditional and new transmission schemes in deep-sea scenarios, considers power generation income, environmental and carbon index, and proposes a multidimensional evaluation method for offshore wind power transmission systems, and analyzes the sensitivity of the constructed indicators. Then, using actual geographic information data, the established parameter fusion multidimensional evaluation method is used to analyze the technical and economic ranges of four offshore transmission schemes. The results show that the optimal economic critical interval of active commutation type high voltage direct current transmission system (CSC) is 98 km, which is about 23 % higher than that of voltage source converter based high voltage direct current transmission system (VSC). Therefore, CSC is more suitable for deep offshore wind power transmission than VSC and has better comprehensive technical and economic performance. [ABSTRACT FROM AUTHOR]

Current conditions for the successful operation of enterprises are characterized by the globalization of the economic sphere, the accelerated pace of scientific and technical progress, and the strengthening of innovative trends. Therefore, any institution, when building its own strategy, first of all strives to provide conditions for long-term and promising activity, which can be achieved only by creating a strong competitive advantage. In particular, a recognized way to win the competition is cost leadership. Therefore, the search for a rational tool for the organization of the cost management system is currently an urgent issue. In addition, the competitiveness of modern enterprises depends on the model of financial flow management. Advantage and leadership in the market goes to organizations that minimize business risks by calculating losses with constant and variable components. CVP analysis is used to calculate the break-even turnover of each type of product. The purpose of the work was to study the application of CPV analysis to solve the problems of multi-product production and cost accounting in order to increase the efficiency of production activities. The article used the method of economic analysis, calculation of break-even points, comparison, modeling. The features of CVP analysis in the conditions of multi-product production are revealed, and the methods of its implementation are compared. The possibilities of applying the results of the analysis when making management decisions in the operational controlling system are determined. The problem of distribution of total fixed undistributed costs for certain types of products by various methods, as well as determination of the break-even level of production and sale of certain types of products on the basis of weighted average marginal profit, was investigated. The impact on profit of a change in the level of fixed costs and specific variable costs with the help of operating leverage as part of an operational analysis at a manufacturing enterprise was studied

Copyright of Knowledge: International Journal is the property of Institute for Knowledge Management 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 objective of this study is to design a sustainable high-rise residential building using Leadership in Energy and Environmental Design (LEED) and Building Information Modeling (BIM) and perform comparative analysis for the LEED building and non-LEED building. In this scope, the additional cost related to water and energy efficient systems and the additional total cost for the LEED building were analyzed to calculate the respective break-even points. The research methodology relies on the literature review and case study. In the case study, the 3D model of a 15-storey residential building was designed via Autodesk Revit 2019 based on the LEED v4.1 Building Design and Construction (BD+C) rating system. The case study building can achieve 31 credits and 9 prerequisites which allow to obtain 61 points and LEED Gold certificate. By applying LEED v4.1 BD+C procedures, water consumption of the building was reduced by 65.96%, and energy consumption of the building was decreased by 59%. The initial cost of LEED building is 1,074,833.04 TL which is 852,230.64 TL higher than the initial cost of non-LEED building. According to the break-even point calculations, the additional total cost of LEED building can be charged after 13 years 8 months and 12 days. Results make a significant contribution to the literature and industry by showing the requirements and design process of a high-rise residential building using LEED and BIM. This study adds original value to the literature and industry by ensuring practitioners and researchers with constructive information about the energy, water, and cost performance of LEED buildings. Further, results provide an insight to professionals in the architecture, engineering, and construction industry about the value of green buildings. [ABSTRACT FROM AUTHOR]

Copyright of Gazdalkodas is the property of Herman Otto Intezet Nonprofit Kft. 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.)

Background: Life cycle costing (LCC) is an excellent decision-making tool that can assist a hospital administrator in seeking more cost-effective decisions to select the best course of action. LCC can be defined as “an economic assessment of competing design alternatives, considering all significant costs of ownership over the economic life of each alternative, expressed in equivalent rupees. Aim: To determine the LCC of magnetic resonance imaging (MRI) machine at a tertiary care teaching hospital. Settings and Design: A descriptive, observational study in MRI scan center of a tertiary care teaching hospital. Materials and Methods: LCC analysis (LCCA) was performed to ensure total cost visibility for the entire life span of the MRI scan equipment, which was assumed to be 10 years. Statistical Analysis: Data were analyzed using MS Excel. Results and Conclusions: The total cost per MRI scan was calculated to be Rs. 2944. It was estimated that the MRI scan center would reach the break-even point by the end of the third year.

This study was conducted to analyze the financial parameters of a mechanical rice transplanter operation for local service providers and entrepreneurs with hybrid rice variety. Two walking type mechanical rice transplanter of model Daedong DP 480 and DP 488 were used in the experiment. Field data from farmers and local service providers and also some necessary secondary data were used to establish the results of this research. The experiment was carried out in two different cropping seasons, Boro-2018 at Bangladesh Agricultural University, Mymensingh and in Aman-2018 at Mothbaria village of Dumuria Upazila, Khulna. The effective field capacity of Daedong DP 480 transplanter was found 0.173 ha/h which was used in Boro-2018 season and in Aman season, Daedong DP 488 transplanter was used; the field capacity of which was found 0.189 ha/h. Considering 10% discount factor, the NPV of DP 480 transplanter was found 7358.13 USD with IRR of 59% and for DP 488, NPV was 8037.97 USD at 63% IRR. The NPV and IRR indicate the financial viability of rice transplanter entrepreneurship as the IRR is much higher than the bank interest rate. The payback period of DP 480 was found 1.60 years whereas the DP 488 will return the capital in 1.51 years. By analyzing the BCR of the two rice transplanters, use of transplanter was also found profitable for entrepreneurs for custom hire services as the BCR of DP 480 and DP 488 transplanters were found 1.62 and 1.66, respectively. The minimum tenure for the economic use of the transplanters was found 20.36 ha and 21.01 ha per year. Evaluating the economy of total procedure of mechanical transplanting, the machine transplanting was found to be more economic over manual transplanting with both hybrid and inbred rice varieties when it is subjected to cover up more than 10.1ha and 6.7 ha per year, respectively. [Fundam Appl Agric 2020; 5(1.000): 124-132]

In this theoretical study, we explore the use of quantum code-based memories to enhance the lifetime of qubits and exceed the break-even point, which is critical for the implementation of fault-tolerant quantum computing. Specifically, we investigate the quantum phase-flip repetition code as a quantum memory and theoretically demonstrate that it can preserve arbitrary quantum information longer than the lifetime of a single idle qubit in a dephasing-time-limited system, e.g. in semiconductor qubits. Our circuit-based analytical calculations show the efficiency of the phase-flip code as a quantum memory in the presence of relaxation, dephasing, and faulty quantum gates. Moreover, we identify the optimal repetition number of quantum error correction cycles required to reach the break-even point by considering the gate error probabilities of current platforms for quantum computing. Our results provide guidelines for developing quantum memories in semiconductor quantum devices.

The break-even point model is a well-known instrument for determining target production, income and costs for the purpose of gaining a zero profit. Although it is a concept that was present in the literature as early as in the late XIX century, the break-even point is applied in the contemporary business practice even today. This paper aims to demonstrate the advantages and limitations of the traditional (linear) and contemporary (nonlinear) break-even models. Particular attention is paid to the assumptions needed for a successful application of both models. The frequency of the use of the break-even point, limitations and assumptions were studied on a sample of 100 manufacturing enterprises in Bosnia and Herzegovina. The research study has revealed management’s awareness of the potentials for applying the break-even point concept and the need to use the modern models that include assumptions pertaining to change in the key variables in the model. This results in the need to design such nonlinear, dynamic and stochastic models that best represent the dynamic conditions of contemporary business.

Milk production is one of the most important areas of the Czech agrarian sector, as evidenced by its 50% share (at 2017 prices) in revenues from livestock production. As for any business, a certain level of profitability is a prerequisite for long-term and sustainable development of dairy farms. This study's aim was to evaluate the economic efficiency of milk production from both Czech Fleckvieh (C) and Holstein (H) cows based on data collected each year from 48 to 70 Czech dairy farms in the period from 2012 to 2017. Total costs per feeding day and litre of milk, level of profitability, and income over feed costs were calculated. The influences of herd size and milk yield on profitability and break-even points were examined while sensitivity analysis and model calculations were utilised to predict profitability. The farms with higher average milk yields (>7 500 and >9 500 L per lactation for C and H, respectively) had higher costs per feeding day, lower costs per litre of milk, and improved profitability (p < 0.05). Average break-even points were estimated for milk price (0.31 and 0.32 EUR) and milk yield (7 257 and 9 209 L) in C and H herds, respectively.

This study focuses on the moderating role of the cash conversion cycle (CCC) and its components while investigating the relationship between short-term borrowings and profitability in Chinese firms. The generalized method of moments (GMM) approach is employed on the panel data over the period 2000 to 2017. The findings reveal a significant moderating role of CCC and its components in the short-term borrowings and profitability relationship. Specifically, the firms following a conservative strategy in CCC and its components, adopt the same strategy in the external financing which lies in the long-term borrowings. Consequently, such firms require less short-term borrowings compared to the full sample. However, the firms following an aggressive strategy in the CCC and its components, do not follow the aggressive strategy in external financing that lies in the short-term borrowings. Instead, these firms adopt the conservative strategy for profit maximization and require less amount of short-term borrowings compared to the full sample. Finally, several policy options are proposed to achieve the optimum relation between short-term borrowings and profitability. [ABSTRACT FROM AUTHOR]

The main objective of this study is to compute margin of safety of hiring decision of agricultural machinery services in Iraq. A cost-volume-profit analysis by using breakeven point technique has been followed to find out the margin of safety by using cross-section data in rice production farms in Alnajaf province. Results showed that the break-even point for different types of original agricultural field machinery were 427, 6.5, and 221 hours for tractor and machinery of soil preparation, farm sprayer, and combine harvester, respectively, while the values of break-even point for different types of used agricultural field machinery were 309, 10, and 319 hours for tractor, farm sprayer, and combine harvester, in that order. Results also pointed out that the negative sign of safety margin of areas of all machineries indicated that there are losses faced by small scale farmers in case of ownership these machineries, and the minimum lose amounted about $ 316116 for original tractor, $ 52611 for used tractor, $ 220.5 for original farm sprayer, $ 88 for used farm sprayer, $ 664664 for original combine harvester and $ 584650 for used combine harvester. The study recommended that it is useful for small scale farmers in Alnajaf province to continue hiring various agricultural machinery services rather than purchase them due to the absence of safety margin of holding areas. Therefore machine stations of agricultural machineries services maybe developed by Iraqi government in the study region to provide these services to the farmers with supported prices. [ABSTRACT FROM AUTHOR]

Profound worldwide fleet electrification is thought to be the primary route for achieving the target of carbon neutrality. However, when and how electrification can help mitigate environmental impacts and carbon emissions in the transport sector remains unclear. Herein, the overall life-cycle environmental impacts and carbon saving range of two typical A-class vehicles in China, including electric vehicle (EV) and internal combustion engine vehicle (ICEV), were quantified by the life cycle assessment model for endpoint damage with localization parameters. The results showed that the EV outperformed the ICEV for the total environment impact after a travel distance of 39,153 km and for carbon emissions after 32,292 km. The ICEV was more carbon-friendly only when the driving distance was less than 3229 km/a. Considering a full lifespan travel distance of 150,000 km, the whole life-cycle average environmental impacts of EV and ICEV were calculated as 8.6 and 17.5 mPt/km, respectively, but the EV had 2.3 times higher impacts than the ICEV in the production phase. In addition, the EV unit carbon emission was 140 g/km, 46.8% lower than that of the ICEV. Finally, three potential reduction scenarios were considered: cleaner power mix, energy efficiency improvement and composite scenario. These scenarios contributed 19.1%, 13.0% and 32.1% reductions, respectively. However, achieving carbon peak and neutrality goals in China remains a great challenge unless fossil fuels are replaced by renewable energy. The research can provide scientific reference for the method and practice of emission reduction link identification, eco-driving choice and emission reduction path formulation. [Display omitted] • EVs are currently a better choice than ICEVs by total environmental impact and carbon emissions. • The ICEV provides relative carbon saving with an annual travel distance lower than 3229 km. • Cleaner power mix and improved energy efficiency can be mitigation options. [ABSTRACT FROM AUTHOR]

A number of variables influences potatoes growing, including natural conditions, used growing technologies and market conditions. The most important parameters for the production of potatoes crops are yield, farmer's price, subsidies and costs. All these parameters can change over time. This means that managers of farms must constantly assess the key parameters affecting the economic outturn and analyse the degree of risk of their achievement. This article analyses the economic risks of potatoes cultivation based on statistical data obtained over the last 10 years. The Monte Carlo stochastic simulation method was used to analyse the risk of gross profits. The results of the calculations confirmed the considerable variability and risk of growing potatoes in the climate conditions of the Czech Republic in general, and especially regarding the first early potatoes and potatoes for starch production.

Break-even point analysis is a classic management accounting tool. In the case of the sale of one product, the notion of the break-even point is well described in the literature, conceptually simple, and relatively easy to apply in business practice. However, when it comes to heterogeneous sales, consisting of various products, this problem is presented less frequently, and the methods used in this case exploit rather arbitrary and often ambiguous criteria. The aim of the article is to present and analyze alternative ways of determining break-even points for non-homogeneous sales based on econometric modeling methods. Production levels determined by the proposed methods meet the classical condition set for the break-even point, and in addition are optimal from the point of view of criteria used in the economic analysis. Three methods were presented: first – based on the classic criterion of profit maximization and linear programming, second – minimizing variable production costs and taking into account the scale effects on the production costs, and third – taking into account the random aspect of the business operations and maximizing the probability of profitability. According to the authors' knowledge, the proposed methods are original and are not known in the existing literature on the subject.

The study aimed to estimate the most important indicators of economic and production efficiency for the rice crop in Sharkia Governorate through a sample size of 200 rice farmers in the Sharkia Governorate during 2018, and to identify the most important factors affecting production, and the most important results of the study were that the average net revenue per feddan was about (thousand L.E. 11.662). The total margin was about (L.E. 15.216), the average total revenue of the total costs was about (L.E. 1.95), and the profit of the spent pound was about (L.E. 0.95), and the break-even point for the quantity was about (2.26 tons). For the price of about (thousand L.E. 2.893), the producer incentive was about 46 piasters/pounds. [ABSTRACT FROM AUTHOR]