Results 11 to 20 of about 27,728 (254)
The Farm’s Orientation towards Sustainability: An Assessment Using FADN Data in Italy
The new Common Agricultural Policy (CAP) for the period 2023–2027 commits farmers towards achieving ambitious environmental objectives through farm organization and management.
Concetta Cardillo +2 more
doaj +1 more source
New Opportunities for Farm Accounting [PDF]
There is a gap between the importance given to accounting and the low level of bookkeeping and accounting practice in the agricultural sector. Current general accounting rules do not adapt very well to the particularities of farming and are difficult and expensive to implement.
Josep M. Argilés, Eric J. Slof
openaire +4 more sources
Olive Trees in Numbers: How Does SME One Home Farm Manage Its Biological Assets? [PDF]
This study explores the observation that many companies, particularly small and medium-sized enterprises (SMEs), do not recognize plants as biological assets requiring recognition in their financial statements. SME One Home Farm, a small company involved
Merdekawati Eka +16 more
doaj +1 more source
PECULIARITIES OF FORMATION AND REPORT SUBMISSION BY FARMS
The article reveals the role, significance, features of the formation and submission of reports by farms. Attention is drawn to the fact that at the present stage the problems of transformation of the domestic agricultural sector are intensifying ...
Natalia Koval
doaj +1 more source
This study examines whether greater women’s household bargaining power is associated with the improvement in children’s welfare in Ogun State, Nigeria. Using data from 320 farm households with a Logit regression model, the study revealed that 31.86 % of ...
Chioma Patricia ADEKUNLE +2 more
doaj +1 more source
Animal welfare efforts and farm economic outcomes: Evidence from Swedish beef production
We estimate the relationship between farm animal welfare (FAW) efforts taken by beef farmers and the economic performance of beef farms by using farm accounting data from the Swedish Farm Economic Survey matched with survey data on farm management ...
Haseeb Ahmed +6 more
doaj +1 more source
The income-assets relationship for farms operating under selected models in Poland
The aim of this paper is to outline the relationship between income and assets when taking into account selected models of farms' functioning. The following farm models are examined: traditional, industrial, sustainable, and organic.
Aleksander Grzelak
doaj +1 more source
Profitability of small-scale farming in Slovenia and likely prospects for the future
This paper is concerned with the estimation of financial effects of farming in Slovenia. First it describes the evolution of farm management accounting and limitations of some techniques which are still often subject of discussion in Slovenia.
Stane KAVČIČ
doaj +1 more source
ENVIRONMENTAL ACCOUNTING IN AGRICULTURE: NUTRIENT ACCOUNTING AND OTHER ASPECTS [PDF]
While traditional accounting focuses on accounting for capital assets, costs, yields valued and sold in the market, environmental accounting intends to do the same with non-marketed capital assets, costs and yields, that is, externalities. The farm level
P URFI +4 more
doaj
Modeling Spatial Interaction in Stochastic Frontier Analysis
We compare farm level efficiency rankings derived from non-spatial and a variety of spatial model specifications that account for unobserved heterogeneity in both the production and the efficiency sides of the stochastic frontier model in an empirical ...
Francisco J. Areal, Valerien O. Pede
doaj +1 more source

