In Anbetracht zunehmender Einkommensschwankungen aufgrund von Witterungsextremen und höherer Volatilitäten an den Agrarrohstoffmärkten fordert der Deutsche Bauernverband im Ertragsteuerrecht die Einführung einer Risikoausgleichsrücklage für landwirtschaftliche Einkünfte....

Emergence of crisis in financial markets, especially banks, have forced a change in approach to riskmanagement. It has become necessary to develop new or refine existing models of early bankruptcythreat warning, as well as establishing the potential impact of bank failures. One of the tools,...

The risks associated with farming activities are likely to increase in the future. It, therefore, appears worthwhile to analyse new risk management instruments. This paper investigates weather derivatives for which a market has already emerged in the USA. Contrary to traditional financial...

The aim of this paper is to make an international comparison of risk management policies in OECD countries as well as in selected emerging economies. The results are based on the data from OECD Producer Support Estimates Database and General Services Support Estimates Database, a study of...

Prairie dogs are burrowing rodents located throughout the United States. The black-tailed prairie dog is a common species that primarily inhabits the Great Plains region, with a large population in Texas. While these animals continue to thrive in many locations, there has been a significant...

Farm Analysis Bulletins (FAB) are undertaken to provide a better understanding of Canadian agriculture at the farm level. Using data from various sources such as Census, Farm Financial Surveys (FFS), Taxfiler, NISA database, etc, FAB's provide information on farm situation as well as...