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Journal articles on the topic 'Long-term biological assets'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Hrybovska, Y., L. Khodakivska, and Z. Kononenko. "ACCOUNTING FOR LONG-TERM BIOLOGICAL ASSETS OF CROP." Ekonomika ta derzhava, no. 12 (December 30, 2019): 83. http://dx.doi.org/10.32702/2306-6806.2019.12.83.

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Pylypenko, K., Yu Bendas, and О. Arutyunova. "ASSESSMENT AND RECOGNITION OF LONG-TERM BIOLOGICAL ASSETS IN DOMESTIC AND INTERNATIONAL PRACTICE." Agrosvit, no. 12 (July 2, 2019): 53. http://dx.doi.org/10.32702/2306-6792.2019.12.53.

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KYTAICHUK, Tatiana. "COMPOSITION AND ASSESSMENT OF BIOLOGICAL ASSETS ACCORDING TO NATIONAL ACCOUNTING STANDARDS (PUBLIC SECTOR ACCOUNTING STANDARDS) 136 “BIOLOGICAL ASSETS”." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 5 (45) (May 2019): 176–84. http://dx.doi.org/10.37128/2411-4413-2019-5-19.

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In particular, a number of concepts that underpin ISFRPS are not used in Ukraine. These include: the priority of the economic content of operations over their juridical form, the concept of future economic benefits and utility of potential. The differences in requirements to accounting and reporting preparation related a different classification of assets and liabilities, income and expenses, as well as the lack of requirements and practices for the application of some accounting methods adoptedin ISFRPS. In Ukraine, the process of reforming the accounting and financial reporting system in the

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Serwadda, Isah. "The Effects of Capital Structure on Banks’ Performance, the Ugandan Perspective." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 67, no. 3 (2019): 853–68. http://dx.doi.org/10.11118/actaun201967030853.

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The paper aims to investigate the effects of capital structure on banks’ performance on Ugandan banks for a ten years period, 2006–2015 with a sample of 20 commercial banks. The study employs four performance indicators of return on equity, return on assets, net interest margin and cost to income ratio to determine bank performance. Panel regression models are used to determine the effects of capital structure on bank performance. Independent variables are sub‑divided into capital structure variables namely; long‑term debt to total assets, short‑term debt to total assets and total debt ratio a

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Toušek, Zdeněk, Jana Hinke, Barbora Gregor, and Martin Prokop. "Does Biological Assets´ Tangibility Matter from the Profitability and Cost of Debt Perspective for Agricultural Firms?" Agris on-line Papers in Economics and Informatics 17, no. 2 (2025): 95–106. https://doi.org/10.7160/aol.2025.170207.

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The research aim is to identify specific production factors (biological assets) and target potential profitability and cost of external debt dependency on these biological assets (as an anticipated essential driving forces) due to relative scarcity of this topic coverage. Underlying unbalanced data set consist of 229 agricultural firms managing their business operations from 2011 till 2019 in the Czech Republic. The paper is innovative based on its combination of several different factors including incorporation of biological assets’ variables influencing firm’s profitability and by assessing

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Tanaka Nakasone, Gustavo, and Cielo Castillo. "Implementation of IAS 41 (Agriculture): The case of a Peruvian SME." Contabilidad y Negocios 18, no. 35 (2023): 14–38. http://dx.doi.org/10.18800/contabilidad.202301.007.

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The primary purpose of this paper is to present an actual case of a Peruvian SME which applied IFRS accounting standards – specifically, IAS 41 for consumable biological assets – to reflect its financial situation more accurately as an alternative to legal and tax regulations applying historical cost, which Peruvian SMEs more commonly use for the preparation of financial statements. Primary data were gathered through interviews and observation at the SME studied. This forestry-industry SME in question tried unsuccessfully to get financing from banks, even presenting complementary information r

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РЯЗАНЦЕВА, В. Д. "ACCOUNTING AND VALUATION OF LONG-TERM BIOLOGICAL ASSETS ACCORDING TO THE REQUIREMENTS OF IFRS 13 «FAIR VALUE MEASUREMENT»." Экономика и предпринимательство, no. 8(157) (October 23, 2023): 1087–89. http://dx.doi.org/10.34925/eip.2023.157.8.203.

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В статье определены организационно-методические подходы к учету и оценке биологических активов, представлены рекомендации по формированию справедливой стоимости активов на основе норм МСФО (IFRS) 13 «Оценка справедливой стоимости». Цель статьи состоит в том, чтобы оценить взаимозависимость и недостатки в управлении бухгалтерским учетом и практикой бухгалтерского учета, которые применяются в сельскохозяйственном секторе. Можно констатировать, что причины возможных разногласий объясняются тем фактом, что действующие общие стандарты бухгалтерского учета не очень хорошо адаптируются к особенностям

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Puhachenko, Olha, and Tetiana Fomina. "Testing of the System of Accounting and Internal Control of Transactions With Non-Current Assets." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 6(39) (2021): 186–97. http://dx.doi.org/10.32515/2663-1636.2021.6(39).186-197.

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Testing of the system of accounting and internal control of transactions with non-current assets was considered in the article. The objective of the article is to study the necessity, importance and position of testing in the assessment of accounting and internal control, as well as the presentation of the author's version of the test of transactions with non-current assets. This study was conducted using the historical method, methods of analysis, generalization, grouping and comparison. For better perception of the information and when testing the system of accounting and internal control of

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Hnatiuk, Alla. "A New Look at the Classification of Non-current Tangible Assets During a Crisis." Modern Economics 25, no. 1 (2021): 46–51. http://dx.doi.org/10.31521/modecon.v25(2021)-07.

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Annotation. Introduction. Creation of an efficient property management system is one of the main problems for the enterprise management system. The effectiveness of such a system is directly determined by the quality of information used for management. Among the tasks, which an economic entity faces, a special place is occupied by the classification of objects of accounting. Financial and tax indicators depend on its solution at a particular enterprise. In order to properly organize the economic activity of an enterprise, it is needed to know what funds it has and in what these funds are inves

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Mieczan, Tomasz, Aleksandra Bartkowska, Urszula Bronowicka-Mielniczuk, and Natalia Rudyk-Leuska. "The Effect of Peatland Restoration on Ciliate Communities: Long-Term Analyses." Water 15, no. 21 (2023): 3793. http://dx.doi.org/10.3390/w15213793.

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Peatlands are extremely valuable ecosystems of enormous biological diversity, mainly due to their specific geological and hydrological conditions. One of the most important threats facing these habitats is overgrowth resulting from intensifying succession processes. Due to the fact that peatlands are endangered or vanishing, attempts are made to restore their original natural assets. The aim of the present study was to determine the effect of active conservation of peatland ecosystems, in the form of removal of birch trees, on communities of ciliates. The subject of the research was the Durne

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Zadorozhnyi, Zenovii-Mykhailo, and Sofiia Kafka. "The unique characteristics of the operating environment of oil and gas enterprises and their influence on accounting of non-current tangible assets." Herald of Ternopil National Economic University, no. 3(85) (August 8, 2017): 127–40. http://dx.doi.org/10.35774/visnyk2017.03.127.

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The enterprises, which affect accounting of non-current tangible assets and include the following: dependence on natural factors, heterogeneity of gas and oil drilling, development of mineral deposits, immobility of mining processes, duration of mining, technological cycles involving simultaneous mining of various minerals, lack of work-in-progress, sequence of operations and continuity of production processes, and others. In order to study the unique characteristics of the operational environment of oil and gas enterprises and determine their influence on practices and techniques for accounti

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Zdeněk, Radek, and Jana Lososová. "Investments of Czech farms located in less favoured areas after EU accession." Agricultural Economics (Zemědělská ekonomika) 66, No. 2 (2020): 55–64. http://dx.doi.org/10.17221/212/2019-agricecon.

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This paper investigates the development and structure of the fixed assets of Czech farms and their investment behaviour. We use data from a long-term (2003–2016) survey of farms and categorise farms into three groups according to their share of agricultural land in less favoured areas. The development of tangible fixed assets and their structural development points to the importance of investments to agricultural holdings. Above all, there is an extensive trend of investing in the land, but purchases of land are likely to affect the growth of the relative age of tangible fixed assets, especial

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Lee, M. C., Y. L. Tsai, M. L. Lin, L. W. Hang, and C. Y. Chen. "Monitoring Mechanism in Preservation of Monuments in Hot and Wet Climate Area." ISPRS - International Archives of the Photogrammetry, Remote Sensing and Spatial Information Sciences XL-5/W7 (August 12, 2015): 271–75. http://dx.doi.org/10.5194/isprsarchives-xl-5-w7-271-2015.

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Historic monuments and buildings are critical cultural assets which cannot be presented by again by human beings. Longer affected by natural climate, environment and biological behavior (including human), resulting in damage and the need for repair. Therefore, UNESCO proposed periodic reporting and reactive monitoring in 2007, in order to achieve “early detection, early repair”. This study discusses about suitable preservation monitoring methods for Taiwan. To shed light on damage and impact factors of historical buildings and cultural relics, the study is based on impact and sensor, monitorin

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Luttbeg, Barney, and Andrew Sih. "Risk, resources and state-dependent adaptive behavioural syndromes." Philosophical Transactions of the Royal Society B: Biological Sciences 365, no. 1560 (2010): 3977–90. http://dx.doi.org/10.1098/rstb.2010.0207.

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Many animals exhibit behavioural syndromes—consistent individual differences in behaviour across two or more contexts or situations. Here, we present adaptive, state-dependent mathematical models for analysing issues about behavioural syndromes. We find that asset protection (where individuals with more ‘assets’ tend be more cautious) and starvation avoidance, two state-dependent mechanisms, can explain short-term behavioural consistency, but not long-term stable behavioural types (BTs). These negative-feedback mechanisms tend to produce convergence in state and behaviour over time. In contras

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Pokorná, Jana, and Ondřej Částek. "How to measure organizational performance in search for factors of competitiveness." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 2 (2013): 451–61. http://dx.doi.org/10.11118/actaun201361020451.

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The aim of this paper is to find an appropriate method of expressing a company’s performance in order to offer it to researchers for the purpose of subsequent searches for factors affecting corporate competitiveness.Of the possible approaches to performance measuring, and after considering their advantages and limitations, we have chosen long-term financial indicators, Assets Growth and Return on Assets, because each of these indicators represents one of two possible strategies to improve financial performance.This article thus presents the alternatives that are offered for that purpose as wel

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Bohušová, Hana, Patrik Svoboda, and Lucie Semerádová. "Deferred tax for tax planning in the Czech agricultural companies." Agricultural Economics (Zemědělská ekonomika) 65, No. 8 (2019): 349–58. http://dx.doi.org/10.17221/312/2018-agricecon.

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The paper is aimed at the materiality of deferred tax in agricultural holdings and the development of a proposal for simplification of deferred tax reporting in agriculture. The analysis of materiality and the structure of deferred tax in agricultural holdings which are obliged to report deferred tax is researched. The dataset covers the financial statements of the agricultural holdings (joint stock companies) obliged to report deferred tax during the period 2011–2015. The dataset covers hand-collected 1 110 firm-years. Based on the results of the study, the category deferred tax was identifie

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17

Li, Ziran, Keri L. Jacobs, and Georgeanne M. Artz. "The cooperative capital constraint revisited." Agricultural Finance Review 75, no. 2 (2015): 253–66. http://dx.doi.org/10.1108/afr-11-2014-0034.

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Purpose – There is little reason a priori to expect that a cooperative firm’s capital needs are different from a non-cooperative firm’s needs if the two firms are otherwise similar in function and size and operate within similar market economies. However, the notion that cooperatives face capital constraints that investor-owned firms (IOFs) do not is a persistent theme in the literature. The paper aims to discuss these issues. Design/methodology/approach – The authors revisit this hypothesis with an empirical examination of capital constraints in a panel data set of US agricultural supply and

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Twardowski, Michael S., David W. Townsend, James M. Sullivan, et al. "Developing the First Operational Nutrient Observatory for Ecosystem, Climate, and Hazard Monitoring for NERACOOS." Marine Technology Society Journal 49, no. 3 (2015): 72–80. http://dx.doi.org/10.4031/mtsj.49.3.11.

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Abstract An integrated nutrient observatory is being developed within the Northeastern Regional Association of Coastal Ocean Observing Systems (NERACOOS), capable of monitoring nutrient dynamics year-round at temporal and spatial scales necessary to address critical needs of stakeholders throughout the Northeast region. Nutrient levels and fluxes drive total biological productivity throughout the region, from phytoplankton to commercially exploited fish stocks. Nitrate sensors (Satlantic SUNAs) are being installed on existing mooring assets in western Long Island Sound, Narragansett Bay (Prude

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Angelstam, Per, Terrence Bush, and Michael Manton. "Challenges and Solutions for Forest Biodiversity Conservation in Sweden: Assessment of Policy, Implementation Outputs, and Consequences." Land 12, no. 5 (2023): 1098. http://dx.doi.org/10.3390/land12051098.

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Swedish policies aim at conserving biological production, biodiversity, cultural heritage and recreational assets. This requires compositionally and structurally functional networks of representative habitats, the processes that maintain them, and resilient ecosystems. The term green infrastructure (GI) captures this. We review (1) policy concerning forest biodiversity conservation from the 1990s; (2) the implementation outputs, including the formulation of short-term and evidence-based long-term goals for protected areas, education, and the development of hierarchical spatial planning; (3) th

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Aulová, Renata, Lenka Rumánková, and Miloš Ulman. "Determinants of the result of economic activity of agricultural businesses of legal entities in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 4 (2013): 849–59. http://dx.doi.org/10.11118/actaun201361040849.

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This article deals with the result of economic activity of agricultural businesses of legal entities in the Czech Republic within the period of the years 2004–2010. First, the main factors that affect the result of economic activity are identified, and subsequently their effect is quantified. The analysis is based on sectional data from the databases of the Creditinfo company monitor and HBI Czech Republic; on average, 2314 businesses were examined within each year. The analysis showed a significant effect of only some factors, which were indicated as the main determinants of the result of eco

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Lv, Yawen, Liu Yang, Aocheng Xiao, and Ni Zhong. "Confucian culture and household financial asset allocation: Based on a biomechanical mechanism perspective." Molecular & Cellular Biomechanics 22, no. 3 (2025): 1141. https://doi.org/10.62617/mcb1141.

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In the context of household financial decisions, the biomechanical mechanism mainly refers to a series of principles in which the internal physiological processes of the body are interrelated with psychological cognition and influence the decision-making results when individuals make financial decisions. From the perspective of neurobiology, Confucian culture can influence the allocation behavior of household financial assets through the neural mechanisms in multiple regions of the brain, mainly including the prefrontal cortex, amygdala, and cingulate gyrus. From the perspective of the neuroen

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Nobile, Camilla Birenbaum, Eduardo Mitke Brandão Reis, Luane Pereira Linhares, et al. "Profitability analysis of backgrounding and finishing of beef cattle in western amazon: a multiple-case study." Semina: Ciências Agrárias 43, no. 3 (2022): 1257–68. http://dx.doi.org/10.5433/1679-0359.2022v43n3p1257.

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This study aimed to evaluate the economic profitability of farms for backgrounding and finishing of beef cattle located in the mesoregion of Acre valley, in a multi-case study format. The data used originated from three pre-selected farms from January to December 2018. Data were collected from an inventory of assets and cash flow, which were later tabulated in Excel® software using descriptive statistics through mean, percentage, and standard deviation to present the indicators. The average effective operating cost (EOC) was BRL 1,399,014.34 and the total operating cost (TOC) was BRL 1,444,068

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Ogra, M. V., and R. Badola. "Gender and climate change in the Indian Himalayas: global threats, local vulnerabilities, and livelihood diversification at the Nanda Devi Biosphere Reserve." Earth System Dynamics 6, no. 2 (2015): 505–23. http://dx.doi.org/10.5194/esd-6-505-2015.

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Abstract. Global climate change has numerous implications for members of mountain communities who feel the impacts in both physical and social dimensions. In the western Himalayas of India, a majority of residents maintain a livelihood strategy that includes a combination of subsistence or small-scale agriculture, livestock rearing, seasonal or long-term migration, and localized natural resource extraction. While warming temperatures, irregular patterns of precipitation and snowmelt, and changing biological systems present challenges to the viability of these traditional livelihood portfolios

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Arévalo, Rubén V., J. Alberto Conejero, Òscar Garibo-i-Orts, and Alfred Peris. "Stock volatility as an anomalous diffusion process." AIMS Mathematics 9, no. 12 (2024): 34947–65. https://doi.org/10.3934/math.20241663.

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<p>Anomalous diffusion (AD) describes transport phenomena where the mean-square displacement (MSD) of a particle does not scale linearly with time, deviating from classical diffusion. This behavior, often linked to non-equilibrium phenomena, sheds light on the underlying mechanisms in various systems, including biological and financial domains.</p><p>Integrating insights from anomalous diffusion into financial analysis could significantly improve our understanding of market behaviors, similar to their impacts on biological systems. In financial markets, accurately estimating

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Gohir, Tas, and Grier Palmer. "Technology Transfer in HEIs." Industry and Higher Education 19, no. 5 (2005): 345–61. http://dx.doi.org/10.5367/000000005775185895.

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The UK's bioscience research base is one of the country's genuine long-term economic assets. It is critically important for the UK not to repeat past mistakes, when financial exploitation of innovative and groundbreaking bioresearch went overseas. This study reviews commercialization from the Department of Biological Sciences at Warwick University as a microcosm of the current state of technology transfer in academia. Its technology transfer operation is typical of many other such organizations. Warwick University does, however, have the benefit of being in the ‘Ivy League’ of UK universities

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Laksmiwati, Ika, and M. Ali Nurhasan Islamy. "Kesiagaan Pustakawan Dalam Menghadapi Bencana (Disaster Planning) Di Perpustakaan Institut Seni Indonesia Surakarta." Tibanndaru : Jurnal Ilmu Perpustakaan dan Informasi 4, no. 1 (2020): 48. http://dx.doi.org/10.30742/tb.v4i1.906.

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The purpose of this study is to find out how librarians are prepared to deal with disasters (Disaster Planning) from biological factors (termites) and fire disasters in the Library of Indonesia Institute of the Arts of Surakarta. Various library threats or library assets from damage can be threats from natural disasters such as earthquakes, volcanic eruptions, floods, tsunamis, fires, and so on. Other damage threats can be caused by biological and chemical and human factors, such as theft, vandalism, and the like. This study uses a qualitative research approach, namely research that describes

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Fomina, O., S. Semenova, O. Moshkovska, and T. Lositska. "BALANCE SHEET BUDGETTING AT AGRICULTURAL ENTERPRISES." Financial and credit activity problems of theory and practice 4, no. 39 (2021): 121–29. http://dx.doi.org/10.18371/fcaptp.v4i39.241300.

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Abstract. The aim of the article is to study the importance of balance budgeting for agribusiness enterprises and to develop a sample balance budget that meets the needs and characteristics of their activities, reflects the key indicators of financial condition to achieve the target level of economic development. Approaches to determining the essence of the budget and budgeting are generalized, the main features of budget classification are systematized and the place and importance of the balance budget are characterized. The peculiarities of drawing up balance budgets for agribusiness enterpr

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Isoto, Rosemary Emegu, and David Simon Kraybill. "Gender disaggregated effects of microcredit on capital accumulation in rural households." Agricultural Finance Review 79, no. 2 (2019): 204–16. http://dx.doi.org/10.1108/afr-05-2017-0034.

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Purpose The purpose of this paper is to contribute to the literature on microcredit impacts by quantifying the gender disaggregated effects of long-term borrowing on capital accumulation in order to address the existing gap. Separate models are estimated for male-headed and female-headed households to determine if the effects of microcredit differ between these gender types. Design/methodology/approach The paper adopts the method proposed by Deaton (1990) in which he specifies a model without borrowing restrictions whereby the household maximizes an inter-temporal utility function. To account

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Heise-Pavlov, Sigrid. "Improving the management of Australia’s biodiversity through better synergy between private and public protected areas – a response to Australia’s biodiversity loss." Pacific Conservation Biology 26, no. 1 (2020): 3. http://dx.doi.org/10.1071/pc18068.

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Australia has one of the highest rates of biodiversity loss globally. Both a lack of long-term monitoring and inefficient management have been identified as major contributing factors. Reviewing national and international reports, perspectives and scientific studies on Australia’s biodiversity management, I propose five steps to promote more effective management and monitoring of protected biodiversity assets by utilising available resources more efficiently. These steps involve: (1) better promotion of existing legislative instruments to protect biodiversity on private land; (2) creating stra

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González Agudo, David. "Contratos agrarios y renta de la tierra en Toledo, 1521-1650." Historia Agraria Revista de agricultura e historia rural, no. 79 (May 28, 2019): 7–40. http://dx.doi.org/10.26882/histagrar.079e02g.

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Little is known about the management of secular clerg y assets in modern Spain. The aim of this work is to analyse agrarian contracts and the evolution of land rent in Toledo between 1521 and 1650, from a representative sample of fifty rural properties belonging to the city’s Cathedral. The census was the most frequent contract, although the lease provided the main source of income for the Chapter. Long-term leases were more prevalent during the first half of the sixteenth century, after which short-term leases increased. From 1521-1529 and 1642-1650, farmland rents increased by 28%, while mea

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Lehenchuk, Serhii, Alina Raboshuk, Nataliia Valinkevych, Iryna Polishchuk, and Volodymyr Khodakyvskyy. "Analysis of financial performance determinants: evidence from Slovak agricultural companies." Agricultural and Resource Economics: International Scientific E-Journal 8, no. 4 (2022): 66–85. http://dx.doi.org/10.51599/are.2022.08.04.03.

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Purpose. The purpose of the present study is to examine the determinants of the financial performance of the Slovak agricultural companies. Methodology / approach. Bibliometric analysis was applied to analyze the literature, the results of the review were visualized using VOSviewer software. Panel data regression analysis, which was carried out using the GRETL software, was chosen to be the main research method for analyzing the influence of determinants on financial performance measures. 527 Slovak agricultural companies’ activity over the period 2015–2019 was chosen as the object of th

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Rossetto, Maurizio, and Robert Kooyman. "Conserving Refugia: What Are We Protecting and Why?" Diversity 13, no. 2 (2021): 67. http://dx.doi.org/10.3390/d13020067.

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Refugia play an important role in contributing to the conservation of species and communities by buffering environmental conditions over time. As large natural landscapes worldwide are declining and are increasingly threatened by extreme events, critical decision-making in biological conservation depends on improved understanding of what is being protected by refugia and why. We provide three novel definitions for refugia (i.e., persistent, future, and temporary) that incorporate ecological and evolutionary dynamics into a land management decision framework and are applicable across changing t

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Bazyvoliak, S., N. Prokopenko, V. Melnyk, M. Hulenko, and V. Sakhatskyi. "THE ROLE OF CAPITAL INVESTMENTS IN THE ECONOMIC GROWTH OF POULTRY PRODUCERS." Sučasne ptahìvnictvo 2022, no. 11-12 (2022): 20–24. http://dx.doi.org/10.31548/poultry2022.11-12.020.

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The article, based on current analytical information and statistical data, examines the impact and important role of capital investments on the income of enterprises engaged in economic activity in the field of poultry farming, namely: in poultry breeding and meat production. A close connection was established between the levels of investment and the income of enterprises carrying out their economic activities in the field of poultry farming, where, in terms of the types of assets in which investments were directed, the characteristic patterns of growth in the income of market subjects were tr

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Zamula, Iryna, Olena Lahovska, Olena Shavurska, Мaryna Tanasiieva, and Vitaliy Travin. "Accounting for the reproduction of forest resources of Ukraine during and after wartime." Journal of Innovations and Sustainability 6, no. 4 (2022): 03. http://dx.doi.org/10.51599/is.2022.06.04.03.

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Purpose. The purpose of the article is the formation of theoretical foundations for the development of accounting in forestry enterprises in response to the challenges of the concept of sustainable development, in terms of the development of accounting support for the reproduction of forest resources of Ukraine for the purpose of their preservation and restoration during and after the wartime. Results. The accounting system in the forest industry needs a conceptual review, as it does not reflect the real economic essence of operations that take place with forest resources. The inconsiste

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Putra, Aprizon, Dedi Hermon, Yulius, et al. "Assessment of seawater quality and environmental sustainability for shipwreck diving tourism: a case study of mv Boelongan Nederland in Mandeh Bay, Indonesia." GEOGRAPHY, ENVIRONMENT, SUSTAINABILITY 17, no. 4 (2025): 171–82. https://doi.org/10.24057/2071-9388-2024-3469.

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The purpose of this research is to model the condition of seawater quality based on Government Regulation No. 22/2021 about «Implementation of Protection and Environmental Management», the results of which can later be used as a basis for reference for the concept of environmental conservation. The research was conducted at the MV Boelongan Nederland shipwreck site, focusing on seawater quality measurements including physical, chemical, and pollutant parameters. Sampling was performed at various locations near the shipwreck and nearby estuaries using purposive sampling. Parameters such as pH,

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Posavec, Stjepan, Špela Pezdevšek Malovrh, Makedonka Stojanovska, Sabina Delić, and Ljiljana Keča. "Comparative analysis of selected business indicators of state forest companies." Šumarski list 145, no. 1-2 (2021): 7–17. http://dx.doi.org/10.31298/sl.145.1-2.1.

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A company that handles natural resources such as forests is a complex economic entity. In addition to economic performance at annual level, the biological component of sustainable forest management should also be considered. It is therefore extremely important to achieve efficient business performance. Financial analysis is a process of determining important business and financial characteristics of a company from accounting data. It is characterized by a wide use of financial reports and various financial indicators - key figures. The paper presents business indicators of the main state-owned

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SHOLEHA, Adellia Wardatus, and Sumarmi SUMARMI. "MANAGING SUSTAINABLE TOURISM OF PERAWAN BEACH, EAST JAVA, INDONESIA BASED ON THE COASTAL ECOSYSTEM SERVICE (CES) APPROACH." GeoJournal of Tourism and Geosites 58, no. 1 (2025): 78–88. https://doi.org/10.30892/gtg.58107-1392.

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Coastal tourism at Perawan Beach in Malang Regency, East Java, presents both opportunities and sustainability challenge. The main challenge is that sustainable ecotourism often struggles with economic viability. Intense competition from more accessible destinations, which may disregard ecosystems, presents a major challenge. This research aims to (1) describe current activities at Perawan Beach, (2) identify tourism and other human activity threats to coastal ecosystems, and (3) explore coastal opportunities through a coastal ecosystem service approach for societal benefit. This study using th

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Castellani, Davide. "Shocks and credit choice in Southern Ethiopia." Agricultural Finance Review 74, no. 1 (2014): 87–114. http://dx.doi.org/10.1108/afr-04-2013-0015.

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Purpose – The purpose of this paper is to examine how shocks suffered by rural households in Ethiopia influence their decision to borrow and the source of credit. Design/methodology/approach – First, suppose a household faces a set of four borrowing alternatives: only formal borrowing, only informal borrowing, both formal and informal borrowing, and non-borrowing. Second, the paper assumes that the random component is independently and identically distributed in accordance with the extreme value distribution. These assumptions lead to the multinomial logit model. The paper estimates the model

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Ivanović, Slobodan. "PERFORMANCE FACTORS OF THE HOTEL ENTERPRISE." Tourism and hospitality management 9, no. 2 (2003): 139–52. http://dx.doi.org/10.20867/thm.9.2.13.

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There is no doubt that the business performance of the hotel enterprise depends upon the interrelationship of the hotel enterprise and the environment of the hotel industry in which the hotel operates. This environment provides the hotel enterprise with information crucial in guiding the hotel in its activities, thus helping to reduce the level of uncertainty and to improve the quality of strategic decisions. The specific or business environment shaped by the tourist market of the region will also impact on the performance of the hotel enterprise. One very popular interpretation of the enterpr

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Giacometti, Caterina, Luciano Cavani, Guido Baldoni, Claudio Ciavatta, Claudio Marzadori, and Ellen Kandeler. "Microplate-scale fluorometric soil enzyme assays as tools to assess soil quality in a long-term agricultural field experiment." Applied Soil Ecology 75 (March 2014): 80–85. http://dx.doi.org/10.1016/j.apsoil.2013.10.009.

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Bhowmik, Arnab, Ann-Marie Fortuna, Larry J. Cihacek, Andy I. Bary, Patrick M. Carr, and Craig G. Cogger. "Potential carbon sequestration and nitrogen cycling in long-term organic management systems." Renewable Agriculture and Food Systems 32, no. 6 (2017): 498–510. http://dx.doi.org/10.1017/s1742170516000429.

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AbstractThe fertility and soil health of organic agroecosystems are determined in part by the size and turnover rate of soil carbon (C) and nitrogen (N) pools. Our research contrasts the effects of best management practices (BMP) (reduction in soil disturbance, addition of organic amendments) on C and N cycling in soils from two field sites representing five organic agroecosystems. Total soil organic C (SOC), a standard measure of soil health, contains equal amounts of biologically and non-biologically active C that is not associated with release of mineral N. A three-pool first-order model ca

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Singh, Ajit Pal, Rahul Saxena, Suyash Saxena, and Neelesh Kumar Maurya. "The Future of Protection: Unleashing the Power of Nanotech against Corrosion." Asian Journal of Current Research 9, no. 3 (2024): 23–44. http://dx.doi.org/10.56557/ajocr/2024/v9i38727.

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Corrosion and nanomaterials application gives a complete understanding of corrosion, a pervasive and costly problem that affects a variety of industries worldwide. This study investigates the negative effects of corrosion on infrastructure, safety, and product durability by examining its natural processes and various forms. Regardless of their relative effectiveness, intrinsic restrictions typically limit conventional corrosion control techniques. This article aims to investigate the topic of nanomaterials, which are rapidly emerging and have the potential to significantly reduce corrosion. Th

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Piñero, G. S., P. Nos, E. Ricart, et al. "P0888 Time-trends in the management of postoperative Crohn’s Disease and its impact on long-term surgical recurrence. Data from the ENEIDA registry." Journal of Crohn's and Colitis 19, Supplement_1 (2025): i1682—i1683. https://doi.org/10.1093/ecco-jcc/jjae190.1062.

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Abstract Background Anti-TNF availability has been associated with a decrease of first intestinal resections in patients with Crohn’s Disease (CD). However, few studies have evaluated the impact of the availability of biological therapies in the medical management of postoperative CD and its long-term outcomes. We aimed to assess the time trends in the strategies for the management of CD in the postoperative setting after a first intestinal resection and the rate of second surgeries (surgical postoperative recurrence –sPOR-) through the last three decades. Methods Adult patients with CD who un

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Soldati, Francesca, Oliver H. P. Burman, Elizabeth A. John, Thomas W. Pike, and Anna Wilkinson. "Long-term memory of relative reward values." Biology Letters 13, no. 2 (2017): 20160853. http://dx.doi.org/10.1098/rsbl.2016.0853.

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Long-term memory can be adaptive as it allows animals to retain information that is crucial for survival, such as the appearance and location of key resources. This is generally examined by comparing choices of stimuli that have value to the animal with those that do not; however, in nature choices are rarely so clear cut. Animals are able to assess the relative value of a resource via direct comparison, but it remains unclear whether they are able to retain this information for a biologically meaningful amount of time. To test this, captive red-footed tortoises ( Chelonoidis carbonaria ) were

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Curtin, D., and F. M. McCallum. "Biological and chemical assays to estimate nitrogen supplying power of soils with contrasting management histories." Soil Research 42, no. 7 (2004): 737. http://dx.doi.org/10.1071/sr03158.

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Nitrogen (N) mineralised from soil organic matter can be an important source of N for crop uptake, particularly following cultivation of pastures. Difficulty in predicting the contribution of mineralisation continues to be a serious obstacle to implementating best management practices for fertiliser N. We evaluated biological tests (i.e. net N mineralised in a 28-day aerobic incubation and anaerobically mineralisable N, AMN) and chemical tests (ammonium-N hydrolysis in hot 2 m KCl) as predictors of N supply to a glasshouse-grown oat (Avena sativa L.) crop. The oat plants were grown to maturity

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Santarossa, J. M., A. W. Stott, J. A. Woolliams, S. Brotherstone, E. Wall, and M. P. Coffey. "An economic evaluation of long-term sustainability in the dairy sector." Animal Science 79, no. 2 (2004): 315–25. http://dx.doi.org/10.1017/s1357729800090172.

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AbstractThis paper addresses the problem of assigning economic weights to heritable genetic traits of dairy cows while taking all implicit natural resource values into consideration. To do so, a deterministic bio-economic model of a dairy farm enterprise driven by input probabilities of oestrous detection and conception rates that act through the calving interval is constructed. The model further accounts for biologically limiting factors of both livestock and land within a neo-classical economics framework of profit maximization. Departing from the more customary approach of obtaining gross m

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Hardisty, Alex, Larry Lannom, Dimitris Koureas, Wouter Addink, and Claus Weiland. "'The Last Mile': The registry behind the identifier." Biodiversity Information Science and Standards 3 (June 13, 2019): e37034. https://doi.org/10.3897/biss.3.37034.

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Preserved specimens in natural science collections have lifespans of many decades and often, several hundreds of years. Specimens must be unambiguously identifiable and traceable in the face of changes in physical location, changes in organisation of the collection to which they belong, and changes in classification. When digitizing museum collections, a clear link must be maintained between the physical specimen itself and the information digitally representing that specimen in cyberspace. The idea of a Natural Science Identifier (NSId) as a neutral, unique, universal and stable long-term per

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Gallagher, S. K., L. K. Johnson, and D. B. Milne. "Short-term and long-term variability of indices related to nutritional status. I: Ca, Cu, Fe, Mg, and Zn." Clinical Chemistry 35, no. 3 (1989): 369–73. http://dx.doi.org/10.1093/clinchem/35.3.369.

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Abstract Five free-living women (ages 28-38 y) and five women (ages 23-44 y) residing in a metabolic unit and eating a constant diet were assessed for variation in indices related to mineral nutrition. Blood was sampled once a month for five months, once a week for five weeks, and once a day for five days to assess analytical and biological variability. Analytical variability was determined by using concurrently run duplicate control samples prepared from plasma or serum pools. Of the measured indices, serum ferritin varied most, with intra-individual variance of 4.72% to 18.0%. Much of this v

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Vorozheykina, T. M., and T. Y. Bobovnikova. "Management accounting of agricultural land fertility in the Kursk region of the Russian Federation." E3S Web of Conferences 247 (2021): 01058. http://dx.doi.org/10.1051/e3sconf/202124701058.

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In the conditions of competition and limited resources, sources of income, lean production has recently been developing and, at the same time, lean management accounting is developing. Agriculture in the Russian Federation is characterized by a slow movement of capital, high dependence on natural and climatic conditions, low economic manoeuvrability, and the predominance of collective and shared ownership of land. Agricultural production uses natural factors for the cultivation of biological assets and the production of agricultural products free of charge: the natural fertility of agricultura

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Briceño-Casado, MP, E. Ríos-Sánchez, and MD Gil-Sierra. "Real long-term data of dupilumab in atopic dermatitis." Revista de la OFIL 30, no. 1 (2020): 25–27. http://dx.doi.org/10.4321/s1699-714x2020000100008.

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SUMMARY Objectives: Dupilumab is the first biological drug indicated in atopic dermatitis (AD). The aim of this study is to assess effectiveness and safety of dupilumab in moderate-severe AD in clinical practice, and the quality of life of treated patients. Methods: Descriptive retrospective study was conducted. Effectiveness was measured by SCORingAtopic Dermatitis (SCORAD). Primary endpoint was SCORAD-75; secondary endpoints were SCORAD-90 and “total clearance”, at week 4, 12, 24 and 48. Safety was evaluated according to adverse events profile. Quality of life was assessed by Dermatology Lif

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