Increase In Net Income Research Articles

Evaluating the Asset Transfer Model in Facilitating Sustainable Livelihoods

This study examines whether a dairy development intervention designed as an asset transfer and training project catalyzes social capital, and sustainably improves the livelihoods of the participants. Social network analysis is used to quantify the social capital in the intervention and comparison group. The intervention group demonstrates statistically different levels of social capital confirming that the intervention resulted in an increase in social capital. We also examine whether the infusion of three sources of capital, physical (asset transfer), human (training) and social capital, generated sufficient increases in net income to bring participants above the benchmark of a living income. The levels of net income three years after the project were sixty-five percent higher than at the close of the project, providing strong evidence of improved livelihoods and sustainability.

Biochar compound fertilizer increases nitrogen productivity and economic benefits but decreases carbon emission of maize production

While biochar use for soil amendment has been widely tested in world agriculture, little is known on crop production, greenhouse gases (GHG) emissions and economic performance of biochar used as compound fertilizer (BCF) combined with chemical nutrients. Using a field experiment in a low fertility Inceptisol from North China Plain, changes under different combinations with BCF in maize (Zea mays L.) growth, in grain yield and in GHGs emission were examined, as well as economical net farm income impact was analyzed. The treatments included: No fertilizer (Blank), inorganic compound fertilizer in 100% N dose (ICF-N) as control, combination of BCF and ICF in 100% N dose (BCFj-N, 40% of N derived from BCF) and in 80% N dose (BCFj-Nr, 50% of N derived from BCF) as well as BCF in 100% N dose (BCF-N, all N derived from BFC). Soil properties, agronomic traits and grain yield were measured at harvest while soil GHG emissions monitored across the whole growing season as well as cost-benefit analysis performed using the sale prices of all fertilizer inputs and grain outputs, for a single maize production cycle. Results showed that BCF significantly increased grain yield by 10.7% and carbon efficiency by 46.2%% of maize production, compared to the ICF. Meanwhile, BCF with full N provided exerted a 43.1% increase in nitrogen agronomic use efficiency, a 12% increase in net income and in cost efficiency, over the ICF. However, the fertilization partly combined with BCF did not exert positive effects. These benefits of BCF fertilization could be attributed partly to soil improvement especially of moisture regime and phosphorus supply for maize growth, apart from its potential to slow nutrient release for prolonged supply to plant nutrition. Our findings suggest that biochar compound fertilizers can substitute chemical fertilizers for maize production in North China and allow farmers to receive higher net income via increased yields.

Farmers’ centred approach for area wide implementation of sustainable IPM technology and economic analysis for onion (Allium cepa) during rabi season

Field experiment was conducted in onion (Allium cepa L.) during 2012-13, 2013-14 and 2014-15 at Singoha-Singohi-Rambha, Karnal, Haryana with a view to study the validation, economic viability and feasibility of adaptableand rational IPM technology in a farmers’ driven approach. The IPM technology for onion crop comprised mainlythe raising healthy nursery using raised nursery beds, mixing Trichoderma viride (c.f.u. 2 × 109) fortified in FYM (@50 g/3 sq m), need based spray of urea @ 0.2% or micronutrient mixture to manage yellowing; in main crop -givingadequate irrigation during crop season, and irrigating fields through sprinkler to wash off thrips, spray of spinosadagainst thrips in March ,i.e. bulb initiation stage at 50 DAT, need based spray of fipronil /profenophos, prophylacticspray with mancozeb and need based spray of mancozeb + carbendazim or propiconazole against Stemphylium blight and need based application of sulphur for tip burning due to sulphur deficiency was very effective in reducing the incidence of pests and minimizing the yield losses. The adoption of IPM technology, resulted in reducing the number of chemical sprays to 4-5 from 8-9 in non-IPM fields in a season with higher onion yields of 18.13, 28.62 and 16.0 tonnes/ha in IPM and 16.58, 27.50 and 14.86 tonnes/ha in non-IPM fields and with marginally higher CBR of 1:2.24, 1:4.15 and 1:1.73 in IPM than 1:2.04, 1:3.90 and 1:1.58, respectively in non-IPM. There was a net income increase of ₹5434, 12650 and 11 343 /ha in IPM fields over non-IPM.

ANALISIS LOAN TO DEPOSIT RATIO (LDR) DAN CAPITAL ADEQUANCY RATIO (CAR) TERHADAP RENTABILITAS PADA PT. BANK TABUNGAN NEGARA (PERSERO) Tbk

This study aims to identify, analyze and be able to explain financial ratios, especially the level of liquidity that is calculated by using the ratio of loan to deposit ratio (LDR), calculating the solvency level by using the ratio of Capital Adequacy Ratio (CAR), and calculate profitability by using the ratio Retun On Assets (ROA), Return On Investment (ROI) and Net Interest Margin (NIM) In PT Bank Tabungan Negara (Persero) Tbk, which is one of the State Owned Enterprises in the field of banking services primarily in credit financing.To obtain the necessary data, the authors use data collection techniques, the type of data used in the form of primary data and secondary data.Based on the results of data processing by the author, it is known that there are three conclusions. The First. of the results of the liquidity ratio LDR decline in 2014 due to an increase of 1.66% higher than the savings credit, and an increase back in 2015 of 3.52% for loans greater than the savings. Second, the results of the solvency ratio increased in 2014 compared to 2013 of 2.66% is due to an increase of capital by the end of 2013. And a decline back in 2015 of 2.07% is due to the decline in capital activities over the previous year. Third, the results of Profitability ratios using ROA calculation decreased by 0.08% in 2014 and decreased by 0.09% return this happens because the increase in net income is followed by an increase in the number of significant assets annually. While using the ROE also decreased by 0.75% in 2014 and decreased by 0.12% return is due to the growth of the share capital. And calculations using the NIM in 2014 increased by 0.07% due to significant asset growth, but a decline back in 2015 by 0.29% due to an increase in interest rates as a result of the BI rate.Can be seen from the calculation of financial ratios and earnings at PT Bank Tabungan Negara (Persero) Tbk showed good conditions and positive, although LDR exceed the provisions of Bank Indonesia, is because BTN is a bank loan portfolio for the long term.

Biodiversity management of organic farming enhances agricultural sustainability.

Organic farming (OF) has been believed to be capable of curtailing some hazardous effects associated with chemical farming (CF). However, debates also exist on whether OF can feed a world with increasing human population. We hypothesized that some improvements on OF may produce adequate crops and reduce environmental pollutions from CF. This paper makes comparative analysis of crop yield, soil organic matter and economic benefits within the practice on Biodiversity Management of Organic Farming (BMOF) at Hongyi Organic Farm (HOF) over eight years and between BMOF and CF. Linking crop production with livestock to maximal uses of by-products from each production and avoid xenobiotic chemicals, we have achieved beneficial improvement in soil properties, effective pest and weed control, and increased crop yields. After eight years experiment, we have obtained a gradual but stable increase in crop yields with a 9.6-fold increase of net income. The net income of HOF was 258,827 dollars and 24,423 dollars in 2014 and 2007 respectively. Thus, BMOF can not only feed more population, but also increase adaptive capacity of agriculture ecosystems and gain much higher economic benefits.

El papel del modelo de la triple hélice como sistema de innovación para aumentar la rentabilidad en una Pyme comercializadora

El artículo presenta el impacto a lograr por la implementación de un proceso de transferencia tecnológica a través de un escalamiento tecnológico, con el objetivo de generar innovaciones en procesos e incrementar la rentabilidad de una Pyme comercializadora, utilizando un sistema de innovación llamado modelo de la triple hélice, donde las interacciones entre instituciones públicas y privadas buscan producir, intercambiar, difundir y utilizar nuevos conocimientos y avances tecnológicos. Como elementos teóricos escogidos de la problemática tratada en el presente artículo, se consideraron temas como el modelo de la triple hélice, transferencia tecnológica, innovación tecnológica y escalamiento tecnológico. Para evaluar y verificar la viabilidad del proyecto, se incluyó un estudio económico-financiero que valora la rentabilidad a obtener por el desarrollo del proyecto, además de un análisis estadístico con la finalidad de revisar si una disminución en los costos de producción aumenta las utilidades, como consecuencia del proyecto

Economic analysis of sustainable IPM technology for onion seed crop in a farmers’ led approach

A field experiment was conducted during 2013–14 and 2014–15 at Karnal, Haryana with a view to develop and validate adaptable IPM technology and study its economic viability for onion seed crop in a farmers’ led approach. The IPM technology comprising of mainly dipping the seed bulb in carbendazim 50 WP (0.1%) + carbosulfan 25 EC (0.2%), need based spray of profenophos 50 EC (0.1%) in November after sprouting against thrips, prophylactic spray with mancozeb 75 WP (0.25%) and need based spray with carbendazim (12%) + mancozeb 63% (0.2%)/hexaconazole 5 EC (0.1%)/propiconazole 25 EC (0.1%) against Stemphylium blight during February-March-April, application of biopesticide/nereistoxin analogue cartap hydrochloride 4 G or spray of spinosad 45 SC @ 75 g a.i. ha−1 against thrips during March, installation of pheromone traps against borer for monitoring Helicoverpa armigera and spray of HaNPV @ 250 LE/ha and keeping fields clean to reduce thrips population with a view to contain iris yellow spot virus, was very effective in reducing the incidence of pests and minimizing the yield losses. The adoption of IPM technology, resulted in reducing the number of chemical sprays to 12–14 from 25–27 with higher onion seed yields of 6.62 and 6.25 q/ha in IPM compared to 5.85 and 5.20 q/ha in non-IPM fields and with marginally higher CBR of 1:10.87 and 1:10.56 in IPM than 1:9.10 and 1:8.19, respectively in non-IPM fields. There was a net income increase of Rs. 1,61,675 and 2,18,638/ha in IPM fields over non-IPM ones.

Impact assessment of Integrated Pest Management (IPM) strategy for suppression of mango-infesting fruit flies in Kenya

We utilized two waves of data collected from a sample of mango farmers in Meru County in Kenya to evaluate the impact of Integrated Pest Management (IPM) strategy for controlling fruit flies in mango-production. We specifically explored the effect of five IPM practices including parasitoids (p) and Metarhizium anisopliae-based biopesticides (biop), orchard sanitation (os), spot spray of food bait (fb) and male annihilation technique (mat) on three outcome indicators: farmer pesticide expenditure, farm-level mango fruit yield losses and profit. We fitted difference-in-difference and household fixed effects regression models that account for unobserved heterogeneity across households. Our estimates differentiated the impact of the different IPM components, in comparison to farmers' practices as a control group. The descriptive statistics of the study show that application of the IPM strategy resulted in a 48% average increase in mango net income compared to the previous season irrespective of the IPM combination component used. The extent of improvement in net income, however, varied across treatments; treatments posfb and posmatfb registering the greatest improvements whereas the pos treatment generated the smallest increase in net income. The study findings further show mango yield losses due to fruit fly infestation reduced by an average of 19% among the IPM users. We also found a reduction in expenditure on pesticides, albeit across all the households. Regression model estimates show that, except for IPM combinations posbiop and pos, farmers using the rest of the IPM practices recorded significantly higher incomes from mango compared to their counterparts in the control group. We also noted that although average expenditure on pesticides decreased across all mango farmer households, the reduction was comparable between the treated and control farmer households. Our findings however, show significant decreases in mango damage due to fruit fly infestations among all farmers using the different IPM treatments. Our study recommends combinations of affordable and easy to apply and maintain IPM strategies that could yield significant impact on mango fruit fly control.

AkzoNobel Announces 1Q 2015 Results with 24% Increase in Net Income

AkzoNobel Announces 1Q 2015 Results with 24% Increase in Net Income

Managing Capital and Insolvency Risk via Internal Capital Market Transactions: The Case of Life Insurers

Understanding the movement of capital between insurers and affiliated companies under common ownership is important for understanding insurer insolvency risk and the impact of regulatory policies regarding capital standards and group supervision. Aggregate data indicate that life insurers received substantial internal capital contributions from other entities in their group and decreased the internal shareholder dividends paid during the financial crisis. Panel data estimates indicate that, on average, a dollar decrease in net income when net income is negative is associated with a $0.32 increase in capital contributions from other entities in the group, and that a dollar increase in net income when net income is positive is associated with a $0.56 increase in the amount of internal shareholder dividends paid by the insurer to other entities in the group. Also, insurers with low (high) risk-based capital ratios receive more (less) internal capital contributions than other insurers. While the sensitivity of internal capital movements to performance and capitalization is concentrated in groups with a large number of affiliates, insurers in these groups do not on average, holding other factors constant, have lower capital or lower liquidity ratios than insurers in groups with less active internal capital markets.

Integration of forage, beef, and hog production systems in Western Canada: An economic assessment

This study was conducted to evaluate the economic sustainability of single enterprise farming operations when compared to integrated operations. The single operations consisted of either a hog only production system, a forage-based production system or beef cattle on pasture and the integrated operations were either a hog–forage or hog–beef production system. The hypothesized benefit of integration was the relatively inexpensive supply of nutrients from the hog facilities which may be applied to forage land used in both hay and beef cattle production, resulting in improved forage yield and cattle stocking rates. Net income from a 500-sow farrow-to-finish operation was analysed along with net income from a 349-ha forage production system and a 349-ha cattle production system. The 349-ha land area was an estimate of the forage area needed to spread the manure from the hog operation at nutrient removal rates governed by provincial (Manitoba, Canada) legislation. At ten year average prices, the single-enterprise beef and forage operations were not profitable, losing $2838/year and $34,169/year, respectively. Integration of single-enterprise operations with the hog operation made integrated operations viable, with additional profits of $50,935/year (beef) and $9894/year (forage), over and above the profit of the hog portion of the operation, as a consequence of the additional nutrients provided in the form of manure. Annual net income of the integrated hog–forage operation was 2% greater than the hog only operation that treats manure as a waste. Further, the integrated hog–beef operation realized a 10% increase in net income as a consequence of integration.

Generation Planning Methodology Based on Load Factor for Hydroelectric Power Plants

Major parameters affecting the generation capacity of hydroelectric plants are resource regime, reservoir geometry, and water head together with flow rate and efficiency. For the same resource regime and flow rate, water head can be altered depending on generation planning. By means of holding water in the reservoir and consequent increase in head can lead to boost power generation. In this paper, a method to compare two different operational styles has been identified; a plant operating with a low fixed head has been compared to a plant with an increased water head by means of holding water. In order to achieve this objective, an economical model including annual power revenues and net income increase depending on the operational strategy has been developed. Parameters affecting net income gain of the developed model are power generation boost and loss during peak and nonpeak durations, and electricity prices during peak and nonpeak durations. Depending on this model, strategies that would increase the plant revenue streams with increasing reservoir head have been presented in the results section of the paper.

System of Rice Intensification (SRI) and Its Implications over Food Security and Farmer Sovereignty

Better is the technology; better is the livelihood of farmers’ community. The correlation between technology and rural development is highly positive. An agrarian technology apart from ensuring better production should also lead to better remuneration. SRI is one such technology that not only augments rice production but also reduces cost of cultivation. In this context, the present study has been undertaken to understand the impact of SRI over resource use efficiency and technical efficiency of rice cultivation. Upper velar basin in Salem district of Tamil Nadu was chosen for study as in this area SRI method of rice cultivation is practiced in great extent. The factors influencing the adoption of SRI are also determined. The cost involved in the adoption of SRI is also studied through partial budgeting analysis to show how far SRI is better than conventional rice cultivation practices. It was found that 98 % of SRI farmers are technically efficient against 54 % of the traditional farmers. The study revealed that per hectare cost of cultivation is around five per cent lower in SRI than the conventional method. Moreover adoption of SRI has led to 84 per cent increase in net income than conventional method. Net gain from adopting SRI technology was Rs.17045. It was also found out that SRI ensures farmers’ sovereignty by low quantum of water usage, improvement in soil health, decreased in cost of production and low seed requirement.

Exploring the role Delaware plays as a domestic tax haven

We examine whether Delaware is a domestic tax haven. We find that taxes play an economically important role in determining whether U.S. firms locate subsidiaries in Delaware and that a Delaware-based state tax avoidance strategy lowers state effective tax rates by between 0.7 and 1.1 percentage points, on average. The tax savings represent a 15–24% decrease in the state income tax burden and translate to an increase in net income of 1.04–1.47%. However, we find that the tax benefits of Delaware tax strategies are diminishing over time in response to initiatives by state governments to limit multistate tax avoidance.

Event sequence modeling of IT adoption in healthcare

Information systems research is replete with examples of the importance of business processes defining IT adoption. Business processes are influenced by both organizational and operational concerns. We evaluate the comparative importance of operational and organizational influences for complementary IT systems. In the context of acute-care hospitals the analysis shows that an organizational approach to automating a process is related to different financial outcomes than an operational approach. Six complementary systems supporting a three-stage medication management process are studied: prescribing, dispensing, and administration. The analysis uses firm-level, panel data extracted from the HIMSS Analytics database spanning ten years of IT adoption for 140 hospitals. We have augmented the HIMSS dataset with matching demographic and financial details from the American Hospital Association and the Centers for Medicare and Medicaid Services. Using event sequence analysis we explore whether organizations are more likely to adopt organization boundary spanning systems and if the sequence of adoption follows the temporal ordering of the business process steps. The research also investigates if there is a relationship between the paths to IT adoption and financial performance. Comparison of the two measures suggests that the organizational model of adoption is observed more often in the data. Following the organizational model of adoption is associated with approximately $155 dollar increase in net income per patient day; whereas the operational model of adoption is associated with approximately $225 dollars decrease in net income per patient day. However, this effect diminishes with the adoption of each additional system thus demonstrating that the adoption path effects may only be relevant in the short-term.

Software quality assurance economics

ContextSoftware companies invest in quality assurance in order to lower software development and maintenance cost, and to increase revenue and profit margins. To contribute to increase of net income, a quality assurance organization has to consider cost and value of the testware involved in assuring quality of software artifacts, such as requirements, specifications, designs, and code. ObjectiveThis paper proposes a set of economic metrics: testware return on investment, inflation, and cost and value sensitivity to artifact changes and time passage. The paper proposes a set of guidelines on lowering testware cost, on increasing value, on maximizing return on investment, and on when to release. MethodThis paper presents an industrial case study data on the relation between test case cost and value, and on cost and value sensitivity to time passage and artifact changes. ResultsThe industrial case study showed return on investment on test cases of up to 200%, deflation of up to −2% per month, undesirable economic effects, such as test case cost outpacing test case value and rapid test case value depreciation based on time passage. ConclusionA viable QA organization should measure and improve test case return on investment, inflation, and cost and value sensitivity to artifact changes and time passage.

Economic consequences of the first-time IFRS introduction in Europe

ABSTRACTAdvocates of mandatory IFRS adoption claim that IFRS increases financial statement comparability and enhances the quality of financial disclosure, which in turn leads to more liquid markets. Using first-time disclosure (IFRS restatements), this study tests empirically this assertion by examining whether IFRS adoption by representative European countries results in more liquid markets. We propose that IFRS introduction can directly affect market liquidity by improving comparability. Our findings suggest that, at the industry level, larger restatements in net income increase uncertainty among investors, and by extension stock illiquidity. For industries with fewer restating peers, lack of information comparability additionally suppresses investment activities with larger liquidity costs.

Western Snowberry (Symphoricarpos occidentalis) Control with Aminopyralid and Metsulfuron

The use of aminopyralid combined with metsulfuron for western snowberry control was evaluated with field trials conducted near Rushville, NE. Herbicides treatments consisted of aminopyralid plus metsulfuron, aminopyralid plus metsulfuron plus 2,4-D, 2,4-D alone, and metsulfuron plus chlorsulfuron plus 2,4-D plus dicamba. All treatments were applied in May and June. Sixty days after treatment (DAT) western snowberry control with aminopyralid plus metsulfuron at 0.073 + 0.012 kg ai ha−1 applied in May was 64%, whereas when applied in June, control was 97%. Meanwhile control with 2,4-D was 99 and 78% for the May and June applications, respectively. No major differences between application timings were observed 60 DAT for the rest of the treatments, with control levels ranging from 85 to 99%. One year after application, differences in control between application timings only persisted for 2,4-D. At 365 DAT, western snowberry control with aminopyralid plus metsulfuron at 0.073 + 0.012 kg ai ha−1 was 76 and 78% for May and June applications, respectively. The addition of 2,4-D at 1.1 kg ai ha−1 to aminopyralid plus metsulfuron provided excellent control and was similar to the combination of metsulfuron, chlorsulfuron, 2,4-D, and dicamba for both May and June applications. Grass production and animal carrying capacity were higher after western snowberry control with the majority of the treatments. Aminopyralid plus metsulfuron applied at the lower rate was the exception. The increase in the carrying capacity after western snowberry control ranged from 2.2 to 4.5 animal unit month (AUM). The control of western snowberry resulted in an increase in net income per hectare when compared with the untreated checks, ranging from $4 to $47.9 ha−1. Several options are available for effective western snowberry control during a broader time of application with increased grass production.

Transaction Costs, Institutional Arrangements and Inequality Outcomes: Potato Marketing by Small Producers in Rural Peru

We explore the distributional effects of lowering transaction costs to allow access to improved market opportunities for small farmers in the Peruvian Highlands. We find that when new marketing opportunities arise, those that have more land, are better educated and are well organized are able to deal with the complexities that the new contractual arrangements entail. Although this on average implies an increase in net income for small farmers, it also affects the distribution of earnings, generating a more polarized small farmer economy. To counteract this effect and reduce inequality in the opportunities of less endowed small farmers, complementary policies need to be put in place.

Supplementation of lactating calves dual purpose in the dry season in the middle Sinu alley, Colombia

El objetivo de esta investigación fue evaluar la ganancia de peso vivo y la relación beneficio - costo de terneras lactantes manejadas bajo el sistema doble propósito, suplementadas con semilla de algodón y melaza, durante la época seca en la finca Picacho, municipio de Montería, departamento de Córdoba, Colombia. Se utilizaron 26 terneras mestizas, divididas aleatoriamente en un grupo testigo (13 animales), que recibía el manejo tradicional de la finca y un grupo experimental (13 animales), que tomaban un suplemento alimenticio, a base de semilla de algodón y de melaza. Los animales, después de un periodo de adaptación de dos semanas, fueron pesados cada 14 días, durante 84 días. Para el análisis estadístico, se aplicó la prueba t de Student y análisis de varianza de medidas repetidas en el tiempo. La relación beneficio ? costo, se obtuvo a través de la técnica del presupuesto parcial. El promedio de la ganancia diaria de peso difirió (P≤0.05) entre el grupo experimental (484g) y el testigo (346g). Los ingresos netos generados por el tratamiento experimental fueron de 80.462 pesos y para el testigo, 58.154. El incremento en el ingreso neto fue de 22.308 pesos, con una tasa de retorno marginal de 1,73 y un beneficio económico del grupo experimental sobre el testigo de 9.346 por animal. Se concluyó que el suplemento disminuyó el efecto negativo de la época seca sobre la ganancia de peso, además, de ser una alternativa económicamente viable.