The discussion paper 40 represents the results of an analysis for determining influencing factorson profits and profitability of Russian enterprises in the region of Omsk. Based on the finalyearly reports of the enterprises it is shown, that in Russia five earning ratios can be distinguished:the...

The article contains a proposal of the methodology for the creation of resources, monetary funds into agriculture by way of tax savings. Those are created by way of the utilization of items deductible from the tax base. The average official price of agricultural land for the cadastral area and a...

There has been massive investment in agricultural assets including farmland, handling and trading, technology, fertilizer, and others. Studies about investing in farmlands have been extensive, but have limited focus on investing IN non-farmland agricultural assets. This paper analyzes the role...

When it comes to farmland liquidity, instead of farmland dealing, leasing has been increasing rapidly in the Hokkaido paddy field zone since the second half of the 1980s. The leased land development is especially remarkable because of the formation of a large number of lenders of farmland,...

In order to comments about the controversy over rice policy, we analyzed the present situation of structural change on paddy farming, profitability and cost level of rice production, and strategies on paddy field farms. The main conclusions of this survey are summarized as follows. (1) According...