Users of financial data have always spent significant amounts of money for data accuracy, in agreement with the actual operations of the respective entities. A question is naturally born. If both the accounting and the reports are according to generally approved standards, why is there still...

The influence of farming collectives on income per annual work unit (AWU) is investigated by means of regressions for three types of farms with animal husbandry. The effects are relatively small, and turn out differently for the three farm types. Whereas the effect is negative for the dairy...