This article analyzed the weight of land in the economic performance of the primary livestock production sector, using the policy analysis matrix (PAM). The financial cost of the assets immobilized with the land factor was considered through its opportunity cost (OC). The study considered four...

This investigation describe the socio-productive an economical behaviour of the borrowers of the Instituto de Desarrollo Agropecuario (INDAP) of the Province of Valdivia, de Los Ríos region, and it consider the INDAP financial risk classification. The relevance of the results of this study is...

La heterogeneidad y el oportunismo de los socios se presentan tradicionalmente como factores limitantes para la realización de inversiones y el desarrollo empresarial de las cooperativas. En este estudio contrastamos los efectos de diversos tipos de heterogeneidad de los socios sobre el...

Este trabajo pretende detallar la prescripción de la NIC 41 Agricultura y su seguimiento a nivel español. Inicialmente existía una voluntad de asumir la NIC 41 pero la realidad muestra que la normativa contable española no aplica el valor razonable para los activos biológicos y productos...

This study evaluates all USDA cotton supply and demand estimates for the United States and China (including unpublished price forecasts) from 1985/86 through 2009/10 for accuracy and efficiency. Results reveal that at every stage of the forecasting cycle forecast smoothing was the most...

The global economy has continued to experience lingering effects of the global financial crisis that began in 2007. Although attention was initially given to the liquidity crisis and survival of some the world’s largest corporations and institutions, the financial crisis is likely to have...

Purpose – The purpose of this research is to find out the multi-dimensional ethical approach to accounting and reporting practices going on in India and abroad. What has been the shift in Reporting Practices by Indian companies? What drives the Indian companies to report on the...

The main ambition of this paper is to analyse agricultural developments in selected new EU member states with particular emphasis on government expenditures in agriculture. The main objective is to identify the relationship between government expenditures development on one side, and agrarian...

The role of information became more important due to rapidly changing technical conditions, market and economic regulations in our globalizing world. Several regulations tend to provide the framework for reporting performance and income of the companies, but in different statements performance...

This report described investment and loan plans for the agricultural sector following the changing circumstances of Korea’s agricultural policies, the direct payment programs, the agricultural crop insurance and the management risk control schemes, which are considered to be key support...