Enterprise budgets help farmers and ranchers estimate expenses, potential revenue, profit. UF/IFAS provides enterprise for a variety of Florida-grown commodities. These are typically built collaboratively by economists, horticulturists agronomists, ranchers, growers. This publication highlights key aspects the budget as planning tool farm businesses. Includes links to related documents specific...

The purpose of the paper is to find out whether linkages between productivity and innovation are different among Estonian service sector sub-sectors. In this paper productivity is measured as value added per employee. An original approach toward measurement of productivity is used, decomposing it into three components: labour costs, depreciation and gross profit per employee. Four types of inno...

the ability of boards to perform their roles depends largely on their composition. board composition refers to the number of directors and type of members as determined by the usual insider or outsider classification. several empirical studies in other country have concluded that board composition determines a board’s power as an instrument of corporate control and contributes to company perfor...

In this paper, we propose a new factor in predicting stock returns, after taking agency problems into account. Although intensive studies have focused on asset growth and profitability as factors future very limited attention has been given to their interaction. We construct measure that combines both scaled gross profit single (defined AGGP, hereafter), by excluding the change capital expendit...

This study examined the effect of social and environmental disclosure respectively on gross profit margin (GPM) return capital employed (ROCE) manufacturing firms in Nigeria. was prompted by dearth literature sustainability reporting (SR) inexistence Nigerian based SR standards guidelines. The adopted <i>ex-post facto</i> research design while data were gathered from annual reports ...

This paper develops hedging strategies for an electricity distributor in the Nordic electricity market who manages price and volume risk from fixed price agreements on stochastic electricity load. Whereas the distributor trades in the spot market at area prices, the financial contracts used for hedging are settled against the system price. Both the area price and the system price are correlated...