Net Income Research Articles

Rent control and neighborhood income. Evidence from Vienna, Austria.: Rent control and neighborhood income.

Rent control is a highly controversial housing policy. For Vienna, Austria, we show how rent control impacts block-group income distributions as the share of residents with rental contracts subject to a cap increase. Using regression with spatial fixed effects, we find that a 1%-point increase in residents with rental contracts subject to a cap reduces the average net income of the block-group by 52.70 Euro/year. For the typical block-group containing 861 residents, this implies a reduction in total block-group income of 45,375 Euro/year. This suggests increasing numbers of lower income residents are locating in block-groups with rental caps. We further show the effect of capped rents on average income is heterogeneous across and within block-groups, with greater reductions in higher income block-groups compared to lower income block-groups. Our results demonstrate that the rent control policy in Vienna impacts residents’ location choice and the resulting spatial income distribution despite the lack of means testing.

Systemic Inflammatory Markers Can Improve Survival Prediction of Patients with Diffuse Large B-Cell Lymphoma: Model Development and Evaluation

To establish a model to predict the overall survival (OS) rate of patients with diffuse large B-cell lymphoma (DLBCL) based on systemic inflammatory indicators, and study whether the new model combined with inflammatory related parameters is more effective than the conventional model using only clinical factors to predict the OS of patients with DLBCL. The clinical data of 213 patients with DLBCL were analyzed retrospectively. Backward stepwise Cox regression analysis was used to screen independent prognostic factors related to OS, and a nomogram for predicting OS was constructed based on these factors. Akaike information criterion (AIC) and Bayesian information criterion (BIC) were used to evaluate the fitting of the model, the consistency index (C-index), area under receiver operating characteristic (ROC) curve (AUC) and calibration curve were used to evaluate the prediction accuracy of nomogram, and decision curve analysis (DCA) and Kaplan Meier curve were used to evaluate the clinical practicability of nomogram. Multivariate analysis confirmed that age, ECOG PS score, serum lactate dehydrogenase (LDH) level, systemic immune inflammatory index (SII), and prognostic nutritional index (PNI) were used to construct the nomogram. The AIC and BIC of the nomogram were lower than the International Prognostic Index (IPI) and the National Comprehensive Cancer Network (NCCN)-IPI, indicating that the nomogram had better goodness of fit. The C-index and AUC of the nomogram were higher than IPI and NCCN-IPI, indicating that the prediction accuracy of the nomogram had been significantly improved, and the calibration curve showed that the prediction results were in good agreement with the actual survival results. DCA showed that the nomogram had better clinical net income. Kaplan Meier curve showed that patients could be well divided into low-risk, medium-risk and high-risk groups according to the nomogram score (P < 0.001). The nomogram combined with inflammatory indicators can accurately predict the individual survival probability of DLBCL patients.

Integrating Biochar with Solar Drip Irrigation Technology for Smallholder Vegetable Farming in South-eastern Ghana Yields Profitable Returns

Ghana's agricultural sector faces significant challenges, characterized by low productivity and a heavy reliance on unpredictable rainfall and outdated farming practices, with limited use of modern agricultural inputs. This research investigates the potential profitability of integrating biochar and solar drip irrigation technologies for smallholder vegetable farming in Ghana, a country with sub-Saharan African agricultural conditions. The study employs gross margin and net farm income approaches to estimate profitability, providing a robust financial analysis of the proposed agricultural innovations. The results reveal a substantial mean gross margin of GHȼ35,021.25 and a net farm income of GHȼ48,786.50 per ha across the study area during the dry season from 2017-2020. These findings underscore the economic viability of biochar and solar drip irrigation, demonstrating significant financial benefits for smallholder farmers. The study concludes that adopting these technologies can markedly enhance agricultural productivity and profitability. It is recommended that smallholder farmers adopt biochar and solar drip irrigation to improve their farming outcomes, thereby contributing to sustainable agricultural development in the region.

Snowflake: free cash flow vs. GAAP net income

Snowflake: free cash flow vs. GAAP net income

Effect of integrated vermicompost and chemical nitrogen fertilizer for productivity of bread wheat (Triticum aestivum L.)

The study was conducted at Horo district on six (6) farmers’ fields to investigate the effect of integrated vermicompost and chemical nitrogen fertilizer for bread wheat and the soil nutrient content. The treatments consist of without any fertilizer, recommended chemical NP fertilizer, 100% N equivalent vermicompost + recommended P2O5, 75% N equivalent Vermicompost + 25% recommended N + recommended P2O5, 50% equivalent Vermicompost + 50% recommended N + recommended P2O5 and 25% equivalent Vermicompost + 75% recommended N + recommended P2O5. The experimental design was a randomized complete block design (RCBD) with three replications. Dendea seed variety with a rate of 150 Kg ha-1 was used for the trial. ANOVA analysis for after harvesting soil parameters showed significant (P&lt;0.05) differences among treatments for available phosphorus, organic carbon, exchangeable acidity and cations exchange capacity while pH and exchangeable Ca and Mg were not statistically significant among the treatments. ANOVA showed that the treatments significantly influenced all collected yield and yield related parameters of the crop. Relatively the highest crop yield and yield related traits were obtained from T2 (recommended chemical fertilizer) while the lowest was from control (without fertilizer). The highest net income (91971.70 birr/ha) was obtained from 25% equivalence vermicompost + 75% recommended N + recommended P2O5. To have more confidence in the technology; it should be verified in the same area with the same management procedure.

Analysis of Cash Flow and Net Income on Stock Prices in Mining Companies in Indonesia

Information about a company's cash flow and net income is useful for readers of financial statements, especially investors, as a basis for analysing the company's ability to create profits because investors must see the stock price when making an investment. Based on these considerations, this study aims to examine the effect of cash flow and net income on stock prices in mining companies in Indonesia. The population of this study consisted of 19 companies, and a sample of 36 financial records from three coal mining companies was used using a purposive sampling technique. The author uses a multiple linear regression analysis method. The results showed that net income significantly affects stock prices, while cash flow has no significant effect individually. However, when considered together, both cash flow and net income influence stock prices. This study provides valuable insights for future investors and researchers by recommending sample expansion, a more in-depth literature review, and diverse research methods.

Effect of Pre-Harvest Losses on Profitability of Plantain Production in Bayelsa State, Nigeria

The study examined the effect of pre-harvest losses on profitability of plantain farmers in Bayelsa State, Nigeria. The specific objectives were to: describe the socio economic characteristics of plantain farmers, examine pre-harvest losses of plantain on profitability and determine factors that influence pre-harvest losses of plantain. A multi-stage sampling technique was used to select five (5) local government areas (Yenagoa, Ogbia, Kolokuma-Opokuma, Sagbama and Southern Ijaw) purposively based on their predominance in commercial plantain farmers and six (6) communities each from the 5 LGAs respectively, and, furthermore, eight (8) plantain farmers in each community, making a total number of two hundred and forty (240) plantain farmers. Structured questionnaire was used to elicit the required information from the selected respondents. The result indicates that 55.1% of the respondents fall between the age range of 31-50 years, with the mean age of 44 years. Males (51.9%) dominated plantain production in the study area. The majority of the plantain farmers were married (60.0%), 95.5% had formal education, 60.0% had 1-15 years of farm experience, 77.9% were part-time farmers, 98.3% had family size of 1-10 persons in their households with a mean of 5 persons, and 56.7% had farm size of 2-4 hectares. The result further shows that 56.7% used hired labour while 86.7% had no month contact with extension agent. Sucker, fertilizer, household size, and educational level had a significant relationship with plantain production at various probability levels, indicating profitability. Based on the findings, it was therefore recommended that there is a need for the farmers to put up parameter fencing to prevent theft cases which is extremely high and adversely affects net farm income. However, government and non-governmental organizations can support in terms of granting farmers' soft loans in order to reduce the burden.

Does banking consolidation improve bank stability? Evidence from Sub-Saharan Africa

Purpose This study aims to investigate the influence of banking consolidations on bank stability in Sub-Saharan African (SSA) countries for the period 2003–2019, following a series of bank mergers and acquisitions (M&amp;As) in the region and whether regulation-induced bank M&amp;As affect banking sector stability. Design/methodology/approach The fixed effect panel regression model is used to understand the influence of regulation-induced and voluntary bank mergers and acquisitions on banking stability in SSA. The study also controlled for bank-specific factors, market concentration and macroeconomic variables that affect banking stability. The study used three measures of bank stability: the Z-score, risk-adjusted return on assets and risk-adjusted bank capital. Findings The study results reveal that voluntary bank M&amp;As, market concentration, net interest margin, bank capital, bank deposits and income diversification influence banking sector stability positively. However, the findings show that regulation-induced bank mergers and acquisitions impact banking stability negatively. Where bank M&amp;As were a result of banking regulatory reforms, called regulation-induced mergers and acquisitions (RIM&amp;As), banking stability suffered, but voluntary bank M&amp;As improved banking stability. Again, the study supports the concentration–stability argument rather than the competition–stability hypothesis. Therefore, more concentrated banking markets in SSA countries have more stable banks and fewer risks of system-wide bank failures. Other factors influencing banking stability in SSA are return on equity, bank efficiency (cost-to-income), bank size and deposits-to-assets ratio. However, their relationship is negative with the stability of the banking sector. Practical implications The findings imply that the regulatory authorities should encourage voluntary bank M&amp;As and not regulation-induced bank M&amp;As to improve the stability of the banking systems in SSA. Originality/value The study provides new evidence on the effects of regulation-induced bank M&amp;As on the stability of banks.

Exploring the Impact of Analytics-Driven Forecasting on Spotify Technology's Financial Health: An Exploratory Data Analysis

This paper conducts a detailed exploratory data analysis (EDA) to examine the impact of analytics-driven forecasting on Spotify Technology's financial health. Using secondary data from 2017 to 2023, encompassing total assets, revenue, gross profit, and net income, the study seeks to uncover patterns, trends, and correlations within the data. The findings demonstrate the effectiveness of analytical forecasting in enhancing Spotify Technology's financial stability. These insights are valuable for both academics and professionals interested in leveraging data analytics for improved financial management and decision-making.

System fertilization in integrated crop-livestock management favors microbial processes, soil quality and production profitability

Integrated crop-livestock systems with no tillage (ICLS-NT) have emerged as more responsible modes of production. Different fertilization strategies can optimize the productivity and profitability of ICLS-NT. However, it is necessary to understand how these strategies can change soil quality. This study aimed to investigate how different fertilization strategies within the ICLS-NT impact the biochemical and chemical attributes of the soil, as well as the productivity and profitability of the system. An ICLS-NT experiment was conducted with beef cattle grazing in winter and soybean cultivation in summer, structured in a 2×2 factorial arrangement, starting in 2019 and evaluated after 3 years (2021/2022 harvest). The first factor was the timing of fertilization: conventional Fertilization (CF - application of phosphorus and potassium during soybean sowing), and system Fertilization (SF - application of phosphorus and potassium in pasture). The second factor was the application of 100 kg ha–1 of nitrogen to the Brachiaria pasture: with application (+N) or without application (–N), resulting in four treatments distributed in three blocks. The system fertilization showed greater biochemical activity, nutrient availability, forage accumulation, increased animal stocking, and animal weight gain, regardless of the level of nitrogen. The strategy SF+N also provided an increase of 438 kg ha–1 in soybean grain productivity, which added to profits from animal production culminating in 407.35 US$ ha–1 of net income more than what was obtained in reference treatment (CF–N). The findings highlight that applying fertilizers after the crop phase is an effective strategy for replenishing soil nutrients, activating microbial processes and improving soil quality. This approach means a more sustainable agricultural practice, reducing environmental impact and at the same time reinforcing profitability in ICLS-NT.

Determinants of Tax Avoidance in the Infrastructure Sector of State-Owned Enterprises

Research Aims: The purpose of this study is to determine the influence of capital intensity, return on assets, and firm size on tax avoidance practices. Design/methodology/approach: The data are used from the financial reporting and annual report of the infrastructure sector of state-owned enterprises listed in IDX from 2016-2022. Research Findings: The results of this study indicates that capital intensity has a positive and significant effect on tax avoidance. Meanwhile, return on assets and firm size has no significant effect on tax avoidance. Theoretical Contribution/Originality: The company's capital intensity can reduce tax avoidance efforts in line with fulfilling stakeholder (principal) expectations regarding increasing net income. This research contributes to expanding understanding regarding determinants of tax avoidance and agency theory.

Economic evaluation of the second-use batteries energy storage system considering the quantification of environmental benefits

The number of retired batteries from electric vehicles continues to grow, which not only puts pressure on battery recycling but also leads to environmental pollution. By replacing the conventional batteries with the second-use batteries in configuring the energy storage system, the investment cost can be effectively reduced, and the issue of retired batteries disposal can be alleviated. In view of this, the paper investigates the quantification of the environmental benefits of second-use batteries, and comprehensively evaluates the second-use batteries energy storage system (SUBESS) in terms of environmental and economic benefits. The energy storage configuration model aimed at maximizing annual net income is developed, and the improved particle swarm optimization algorithm is applied to determine the optimal capacity and power in a photovoltaic (PV) pilot area. Under the same capacity condition, several evaluation indexes are used to compare the economics of the SUBESS with the conventional batteries energy storage system (CBESS). The results show that: (1) Compared to end-of-life disposal of batteries, secondary utilization will yield greater environmental benefits. (2) When the cost per unit capacity of the SUBESS is lower than 63.99 % of the CBESS, the economy of the SUBESS is better than that of the CBESS. Finally, targeted suggestions are made to further promote the scale development of the retired batteries secondary utilization industry. The research results not only validate the economic feasibility of the SUBESS but also have significant environmental benefits, which can provide a reference for potential investors.

Improvement of potato cultivation technology elements in production conditions

The results of improving potato cultivation technology by increasing the efficiency of plant protection system in the conditions of production experience are presented. The study was conducted in 2021–2023 on the lands of the OOO "Druzhba-2" (Bryansk region, Zhiryatinsky district). Two potato varieties of the first reproduction, Red Scarlett (Netherlands) and Gala (Germany), were the object of the study. The experiment scheme included two variants: 1) traditional potato protection system adopted in the farm (control); 2) improved protection system. Both protection systems are aimed at the prevention of pests (Colorado potato beetle, snap beetle larvae), weeds (cleavers, black nightshade, purple deadnettle, lamb's quarters, wild camomile, annual bluegrass, wind bent grass) and diseases (early blight, late blight, silver scurf, rhizoctoniose, various types of rots, pythium). Soils of the sites are sod-podzolic. The forecrop is winter rapeseed. The total area of the production experiment was 120 ha (60 ha under each variety). Potatoes were grown under intensive technology with conventional tillage system on a 75 × 28 cm pattern. Planting rate is 50 thousand tubers per 1 ha. The technology is designed to obtain tuber yields of 40–60 t/ha. Experimentally it has been established that the application of the improved technology with the use of a new plant protection system for the farm contributes to an increase in plant stand density and their safety at the time of harvesting by 2.5–3.0%, increase in the number of tubers from one plant by 7.5–10.0%, average weight of one tuber – by 7–11%, weight of tubers from one plant – by 14.5–23.0%, yield – by 17–26%, marketability – by 12.5–14.5%, marketable yield – by 32–45%, conditional net income – by 16.2–24.5%.

Cluster Frontline Demonstration: An Effective Technology Dissemination Approach for Maximization of Productivity and Profitability of Chickpea (Cicer arietinum L.)

Background: Chickpea (Cicer arietinum L.) is a premier legume crop of Fabaceae family. It is also known as gram and Kabuli chana. It is one of the major rabi season pulse crop of the Ratlam district. The main objective of this study is the enhance production and productivity of chickpea through CFLDs with latest and specific technologies viz- large seeded high yielding varieties and resistance to fusarium wilt (RVG 202) chickpea variety under best package of practices. The major problem of ratlam district is productivity of chickpea is very low because of non-adoption of latest intervention by the farmer’s like use wilt resistant variety, imbalance use of plant nutrient, water stress at critical stage, infestation of weeds and incidence of pest. Methods: The present study was carried out by the Krishi Vigyan Kendra, Jaora, Ratlam District (M.P) during rabi season. Total 110 demonstration in farmer’s field of ratlam district during two years i.e., from rabi, 2020-21, rabi 2021-22 on integrated crop management (ICM). Front line demonstration on chickpea were organized five cluster of ratlam district. The demonstration intervention technology is improved variety (RVG-202), Optimum seed rate 80 kg/ha, properly seed treatment, crop nutrient management RDF as per STV, water management at critical stages, weed management and application of IDM module for the management of disease. Result: The results of study show a positive impact onfarming community due to the significant enhancement in crop yield greater than farmer. Results of the study revealed that the interventions increase demonstration field seed yield of chickpea by 30.76 and 32.71% over the farmers' field respectively, both the years. The average intervention technology gap (3.04 q/ha) extension gap 4.08 q/ha) and Technology index 15.22% suggested further improvement in the extension activities. The annual average benefit: cost ratio was higher (2.43 and 2.52) of the demonstrated plot compare to farmers plot (1.95 and 1.97), respectively. The similar trend was observed in terms of gross and net income returns which was demonstration plot is Rs 94589 Rs 67385 and under farmer's plot it was Rs 72783 and Rs. 49283 respectively.

Gas extraction and community outcomes: The case of Mtwara rural district, Tanzania

This study examines the effects of gas extraction operations (GEOs) on livelihood outcomes among rural communities in the Mtwara Rural District of Tanzania. This study employed a cross-sectional research methodology with a proportionately stratified sample of 260 participants. A questionnaire and interview guide were used to collect both quantitative and qualitative data during focus group discussions, key informant interviews, and household surveys. It examines net annual income in Tanzanian shillings (TAS), the monetary value of a household's assets in TAS, and food security using the Household Food Insufficiency Access Scale (HFIAS). The study revealed that nearby households (treated group) had much stronger food security than distant (control) households by 9.528 to 8.189 across near neighbor matching (NNM) and by 9.444 to 7.619 across radius caliper matching, with these differences being statistically significant at t = 2.0 and t = 2.5, respectively. The results suggest that the government should pursue measures that increase rural households' chances for off-farm jobs in order to improve their well-being.

Effect of Organic NPK Granules and Inorganic Fertilizers on Growth, Yield and Economics of Rice

Modern intensive agriculture, which sparked the "Green Revolution" in the early 1970s, degraded the environment, which decreased productivity and had other negative impacts on the environment and public health. In order to improve the health of the agricultural environment, organic farming, which primarily forgoes the use of chemicals in agriculture, depends on a comprehensive production and management system. The multitude of microorganisms in the soil under this holistic management method ensures that the soil is alive, active, and productive by keeping it biologically active. It is a reality that plants can and do absorb huge amounts of big organic molecules, such as vitamins, chelated minerals, hormones, and other substances that are advantageous to them, refuting the claim that plants only ever take up nutrients in inorganic form. To investigate further, a field experiment was conducted at the Experimental Farm, Department of Agronomy, Annamalai University, Annamalai Nagar, Cuddalore District of Tamil Nadu from June to September 2023 to study the effect of combined application of graded levels of inorganic fertilizers along with organic NPK granules on growth, yield and economics of rice. The experiment was laid out in randomized block design with seven treatments, comprised of different levels of inorganic fertilizers and organic NPK granules. Among the treatments evaluated, application of 70% NPK through inorganic fertilizers and 30% NPK through organic NPK granules registered higher growth, yield attributes and yield of rice. However the net income and benefit cost ratio was observed under application of 100% NPK through inorganic fertilizers which was comparable with application of 70% NPK through inorganic fertilizers and 30% NPK through organic granules. Therefore it can be concluded that combined application of 70% NPK through inorganic fertilizers and 30% NPK through organic granules is an environmental safe and economically viable nutrient management practice for getting higher yield and income from rice and it can be recommended to the rice growers.

Corporate Accounting Management Risks Integrating Improved Association Rules and Data Mining

With the development of the times, enterprises need to face more data in operational decision-making. Traditional data analysis strategies cannot handle the growing amount of data well, and the accuracy of analysis will also decrease when faced with uneven data types. The research uses a corporate accounting management risk analysis technology that combines big data algorithms and improved clustering algorithms. This method combines big data processing ideas with a clustering algorithm that incorporates improved weighting parameters. The results show that on the data sets DS1, DS2, and DS3, the NMI values of the GMM algorithm are all 0; while the NMI values of the MCM algorithm correspond to 0.9291, 0.9088 and 0.8881 respectively. At the same time, the Macro-F1 values of the Verify2 algorithm correspond to 0.9979, 0.9501, and 0.9375 respectively, and the recognition accuracy of the data remains above 85%. In the running time comparison, when the number of samples in the data set reaches 5,000, the calculation time of the Verify2 algorithm remains within 5 seconds. In terms of practical application results, the study selected the profitability risk indicators of 40 companies for analysis. After conducting risk ratings, it can be seen that companies No. 5, 6, 7, and 39 have the highest risk levels, and companies No. 33 and 34 have the highest risk levels. The lowest level. After conducting risk assessments on the 40 selected listed companies, the risk level of net asset income of each company remained at level 5, and the risk level of earnings per share remained at level 3. The above results show that this technology has good performance in terms of calculation accuracy and calculation time, can assess enterprise risks, and can provide data support for enterprise operation decisions.

Sensitivity Analysis for Fuzzy Linear Programming Problem by Mehar Method

Numerous manufacturing companies face significant financial setbacks due to excessive raw material costs, low profits, and no taxes on imported goods. The production companies also suffer from uncertainty concerning expenses, production levels, sales figures, and the accessibility of raw materials. Therefore, in our study, we developed an innovative method to design a fuzzy linear programming model customised for the Doura Refinery of the Middle Refineries Company. We emphasised five essential products: white oil, naphtha, light puffs, heavy Jet, and liquid gas. The main goal of our approach was to achieve optimal decision-making by identifying the most favourable production quantities and evaluating the corresponding net income derived from product sales. Following the Mehar method, we employed a methodology that converts the fuzzy linear programming problem into a standard linear programming problem. Subsequently, we conducted a sensitivity analysis, focusing only on the impact of fuzzy cost changes, and successfully derived optimal solutions for this case. Therefore, we aim to resolve the challenges of fuzzy linear programming and explore how

How good are banks’ forecasts?

We analyse the financial forecasts small and medium-sized German banks provided in several waves of a quantitative survey, called LIRES, and compare them with the results the banks actually realized. Based on this unique data set, we find that the predictions are relevant, especially concerning the net interest income for the next year, and persistent, but neither unbiased nor rational. We also find slight evidence for a positive relationship between planning and performance, i.e. banks whose predictions are more accurate tend to have a higher return on assets. Looking at the forecasts made just before the end of the low-interest rate environment, we observe that the explanatory power of predictions went down.

Overview of the Implementation of the First Year of Immunization against Human Papillomavirus across Different Administrative Units in Serbia and Montenegro.

Despite the availability of a safe and effective vaccination, uptake of human papillomavirus (HPV) vaccination remains low worldwide. We aimed to analyze the coverage of HPV immunization during the first year of the immunization program and the sociodemographic characteristics across different administrative units in Serbia and Montenegro. Coverage of HPV vaccination in Serbia for females aged 9-14 and 15-19 years was 5.5% and 5.9%, respectively. The coverage rate of immunization against HPV in Montenegro for girls aged 9-14 years was 22.1%. Within Serbia, only one administrative region (Moravica) had HPV immunization coverage in girls 9-19 years old above 10%, 11 districts had coverage from 5 to 10%, while 13 districts had coverage below 5%. As per Montenegro, two administrative units, Cetinje and Berane, reported the highest coverage, with 39% and 36.4% of vaccinated eligible girls, respectively. When we explored the coverage of HPV immunization among girls aged 9-19 years across different regions in Serbia, we observed that the level of coverage did not correlate with the number of pediatricians or with the population density. In Montenegro, we observed a similar situation. On the other hand, we noticed a statistically significant moderate negative correlation (r = -0.446; p = 0.026) between HPV immunization coverage and the percentage of illiterate women in the administrative units. Comparing the coverage between the two countries we found that the higher coverage in Montenegro corresponded with a smaller number of female populations aged 9-14 years, with higher average net monthly income, with smaller population density and smaller number of pediatricians, among divorced persons, and among those without formal education or incompletely primary education. Taking into account the experiences in Montenegro, increasing immunization coverage in Serbia could be achieved through a more vigorous educational campaign targeting schools, the general population, and healthcare workers as well as by additionally incentivizing those engaged in these activities.