the study is an analysis of processing methods, marketing channels, and profitability determinants of selected cassava products in kogi state, nigeria. the study was carried out in kogi east senatorial district of the state. a multi-stage sampling technique was employed in the selection of 120 respondents from whom information were collected and analyzed. the data used for the study were collec...

the purpose of this study was to evaluate the profitability of hatchery litter recycling into poultry feedstuff supplement. the data were collected in 2011 in 4 provinces, by direct interviewing of all hatcheries which used the hatchery litter drying machine. net present value (npv), benefit-cost ratio (bcr), and internal rate of return (irr) methods were applied for this analysis. in the studi...

This research aimed to study the behavior of real earnings management and earnings management based on accruals to achieve an average profitability of listed companies in Tehran Stock Exchange. In this study, we focus on the optional operating cash flow, optional cost and production cost as real earnings management representatives as well as discretionary accruals as an earnings management acco...

Grain production is one of the Ukrainian agro-industrial complex main branches. An indicator of the grain production efficiency is its profitability. It is characterized by significant annual fluctuations that induce risk. Redistribution of existing grain crops areas taking into consideration their profitability can bring to increase of production efficiency. The paper observes Markowitz’s opti...

In this study, I investigate whether inferences drawn from customer profitability analysis (CPA) are associated with the information set used by investors valuing firms’ equity. This research question is motivated by the recent emergence of CPA as the most important aspect of strategic planning for managers (e.g., Foster and Young 1997). To the extent that managers use CPA in developing strateg...

Underfeeding or overfeeding CP to dairy cows can have detrimental effects on milk production, efficiency of nutrient utilization, reproduction, the environment, and the overall profitability of the dairy operation. Therefore, the amount and source of CP to feed must be determined if we are to optimize productivity, maximize nutrient utilization, avoid polluting the environment, and increase pro...

The theoretical literature concerning supply chain intermediation is surveyed to develop a framework of five intermediary states. Data collected on 58 electronic healthcare portals are used to test hypotheses concerning intermediation states, growth strategies and firm profitability, in a sample representing both traditional and electronic intermediaries. The study finds a positive relationship...