scholarly journals Food safety investments factors in the Italian meat sector: conceptual framework and empirical evidence

New Medit ◽  
2020 ◽  
Vol 19 (2) ◽  
Author(s):  
Gaetano Martino ◽  
Chiara Riganelli ◽  
Andrea Marchini ◽  
Bianca Polenzani
Keyword(s):  
Food Safety ◽  
Value Chain ◽  
Investment Decision ◽  
Investment Decisions ◽  
Decision Rights ◽  
Freedom Of Contract ◽  
Private And Public ◽  
Safety Investments ◽  
The One ◽  
Meat Sector

The paper investigates how food safety investment decisions are affected on the one hand by laws and on the other by firm’s economic and organizational drivers. The paper shares findings from an empirical study that considers investments in HACCP, Certification, and Traceability in the Italian meat sector. The main finding of the study is that the allocation of the decision rights to invest in food safety explains the patterns of investment decisions observed. The conclusion is that regulatory interventions are more effective if there is a private possibility to allocate investment decision rights with respect to the distribution of information between private and public agents and the degree of uncertainty. The study contributes to the analysis of the allocation of the decision rights in the organization of value chain. Under this innovative view, it empirically shows how regulation and freedom of contract act as drivers of food safety investments. The research is particularly interesting in its policy implication: information regarding the role of these collective bodies will become relevant in the near future in the context of expected changes in the EU’s agricultural policy.

scholarly journals An analysis of food safety private investments drivers in the Italian meat sector

2019 ◽  
Vol 65 (No. 1) ◽  
pp. 21-30
Author(s):  
Gaetano Martino ◽  
Daniela Toccaceli ◽  
Miroslava Bavorova
Keyword(s):  
Food Safety ◽  
Hazard Analysis ◽  
Investment Decision ◽  
Investment Decisions ◽  
Potential Influence ◽  
Critical Control Points ◽  
Regulatory Strategies ◽  
Safety Investments ◽  
Safety Systems ◽  
Meat Sector

Food safety systems that implement Hazard Analysis and Critical Control Points (HACCP), certification, traceability, brands as well as in geographical indications and private branding require dedicated investments in physical resources, human resources and in re-organising the production processes and control activities. Investment decisions can be made according to legal requirements or based on voluntary decisions. In this study, we address the two following research questions: do the inducements due to the regulatory framework influence the decision to invest in the implementation of food safety strategies and what is the size of this potential influence? Does the allocation of the decision right to invest influence the investment decision and does this potential influence vary across food safety systems? We carried out an empirical investigation on investment decisions in the Italian meat sector, comparing systems dedicated to safety and marketing strategies. The knowledge of such an influence provides a better understanding of the micro-level motivations of food safety investments in a critical area and contribute to the design of regulatory strategies.

scholarly journals Measuring the Quality of the Interim Financial Reports Using the Qualitative Characteristics of the Accounting Information and its Effect on the Investment Decisions According to the “IAS 34”

2017 ◽  
Vol 9 (5) ◽  
pp. 159
Author(s):  
Hasan Mahmoud AL-Shatnawi
Keyword(s):  
Investment Decision ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Investment Decisions ◽  
Point Of View ◽  
Financial Reports ◽  
The One ◽  
Level Of Significance ◽  
Qualitative Characteristics

This study aimed at measuring the quality of the interim financial reports using the quality characteristics of the accounting information and its effect on the investment decisions according to IAS 34 from the point of view of a category of the financial information users working in the brokerage companies. To achieve the objectives of the study, a questionnaire was designed that contains three constructs related to the primary qualitative characteristics, the enhancing qualitative characteristics, and quality of the interim financial reports. The questionnaire was distributed to a sample consisting of 72 individuals. Descriptive statistics were used to describe the study sample such as the frequencies, arithmetic mean, and standard deviation. In addition, the one-sample t-test and simple linear regression analysis were employed to test the study hypotheses at the 0.05 level of significance. Of the main results which the study reached to are that (i) there is effect of the qualitative characteristics of both the primary and enhancing aspects on the quality of the interim financial reports, and (ii) there is effect of the interim financial reports on the investment decision taking. The study provided a number of recommendations, most important of which is directing the prepares of the interim financial reports to pay attention to providing the qualitative characteristics for the accounting information in the interim financial reports for their positive effect on the quality of these reports to help the decision takers in predicting the economical events and building the future plans.

Imitation in Product-Market Competition and Accounting Reporting

2019 ◽  
Vol 32 (3) ◽  
pp. 93-115
Author(s):  
Carlos Corona ◽  
Lin Nan ◽  
Ran Zhao
Keyword(s):  
Economic Impact ◽  
Investment Decision ◽  
Market Competition ◽  
Spillover Effect ◽  
Investment Decisions ◽  
The Other ◽  
Product Market Competition ◽  
High Investment ◽  
The One ◽  
Voluntary Choice

ABSTRACT We analyze the economic impact of the accounting treatment of exploration expenditures in three different accounting regimes: aggregate disclosure, disaggregated disclosure, and a voluntary choice. The disclosure of information regarding the outcome of exploration can be used by competitors in two ways: to assess the competitive gain of the firm or to imitate the firm's exploration. Different accounting treatments provide different information for these two purposes and, thereby, affect investment decisions differently. We find that, if an accounting regime change that increases information about exploration outcomes is enforced, the leader's investment decision in general becomes more extreme. On the one hand, leaders with high investment costs may decrease their investment because the spillover effect is too strong. On the other hand, interestingly, leaders with low investment costs may actually increase their investment to dilute the imitation-useful information and even intimidate competitors.

scholarly journals ORGANIC FARMING AND FOOD SAFETY

2021 ◽  
Author(s):  
Miglena Dushkova ◽  
Keyword(s):  
European Union ◽  
Food Safety ◽  
Organic Farming ◽  
Value Chain ◽  
The Other ◽  
Sustainable Food ◽  
Consumer Interests ◽  
Safe Food ◽  
The One ◽  
Food Value

The paper presents Food safety policy in European Union. Special attention is given to the "Farm to Fork" Strategy, which includes all operators in the food value chain. Institutions that control this food chain and at the same time, they should protect consumer interests in the field of food safety, are considered. Organic farming has an important role in ensuring safe food and sustainable food consumption. In this context, significance of organic farming is considered in two main directions. On the one hand, as a type of agriculture that develops its activities with environment care. On the other hand, as a main way of providing organic and healthy food to consumers.

Pengaruh keputusan investasi, keputusan pendanaan, dan kebijakan dividen terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Dina Patrisia ◽  
Muthia Roza Linda ◽  
Ursa Yulianti
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Decision ◽  
Investment Decisions ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Positive Direction ◽  
Company Value

This study aims to analyze the effect of investment decisions, funding decisions, and dividend policy on the value of the company. This research is classified as causative research. The populations in this study are all Manufacturing companies listed on the Stock Exchange in 2012-2016. The sampling technique in this study is using purposive sampling technique with a total sample of 213 samples. The data used is secondary data. The data analysis method used is multiple regression. The results showed that investment decision variables affect the value of the company in a positive direction, funding decisions affect the value of the company in a negative direction, and dividend policy affects the value of the company with a positive direction on Manufacturing companies listed on the IDX. With this research, it is expected that researchers who can further conduct research related to factors that influence the value of the company whose impact is higher than what researchers have met. By using different proxy and data processing methods to produce more accurate data processingKeywords: Investment decisions; funding decisions; dividend policy; company value

PENGARUH GOOD CORPORATE GOVERNANCE (GCG) MAKRO EKONOMI SIZE TERHADAP INVESTMENT DECISION DAN VALUE OF THE FIRM DENGAN PROFITABILITAS SEBAGAI VARIBEL INTERVENING SERTA FINANCING DECISION SEBAGAI VARIABLE MODERATING (Studi Pada Perusahaan Jasan Konstruksi BUMN Yang Listed Di PT Bursa Efek Indonesia)

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Sugiarto Sugiarto
Keyword(s):  
Corporate Governance ◽  
Investment Decision ◽  
Investment Decisions ◽  
Partial Least Square ◽  
Least Square ◽  
Moderator Variable ◽  
Corporate Values ◽  
Good Corporate Governance ◽  
Financial Decision ◽  
Significant Size

The purpose of this study is to analyze variables that related to investment decisions and corporate values of companies which listed at Bursa Efek Indonesia. Samples of this research are; (1) PT. Adhi Karya (Persero) Tbk, (2) PT. Pembangunan Perumahan (Persero) Tbk, (3) PT. Waskita Karya (Persero) Tbk, (4) PT. Wijaya Karya (Persero) Tbk, selected by purposive sampling. Analysis of this research using Partial Least Square (PLS). The results show that the effect Good Corporate Governance (GCG) on profitability, investment decision and value of the firm is significant, Macro Economy to profitability is not significant, Macro Economy to investment decision and value of the firm is significant, Size to profitability and value of the firm is significant, Size to investment decision is not significant. Profitability to investment decision and value of the firm is significant. Investment decision to value of the firm is significant. Financial decision as a moderator variable on profitability linkage to investment decision is not significant. Financial decision as a moderator variable on profitability linkage to the value of the firm is significant. Financial decision on investment decision and value of the firm is significant.

Schweizer Wald als Geldanlage: Win-win-Strategie für Waldwirtschaft und Pensionskassen? (Essay) | Swiss forest as an investment opportunity: a win-win situation for both the forestry sector and pension funds? (Essay)

2011 ◽  
Vol 162 (2) ◽  
pp. 27-31
Author(s):  
Daniel Häuptli
Keyword(s):  
Value Chain ◽  
Pension Fund ◽  
Pension Funds ◽  
Literature Analysis ◽  
Forest Land ◽  
Investment Opportunity ◽  
Existing Problems ◽  
Monetary Value ◽  
Forestry Sector ◽  
The One

Could there be a win-win situation for both pension funds and the Swiss forestry sector? On the one hand, developments in the forestry sector suggest that the Swiss forest presents a new lucrative investment opportunity. If this is so, then pension funds could be particularly interested, as the low correlation between Swiss forest and other classes of investment, and the long investment periods involved are ideal for pension fund portfolios. On the other hand, large investments made by pension funds could mean that existing problems in Swiss forestry, in connection with its fragmented nature, could be more rapidly solved, and the potential for rationalization in the wood value chain could be fully realized. This would in turn make investments in the forest even more profitable. This hypothesis was investigated through a comprehensive literature analysis, yield calculations for private forestry enterprises of over 50 ha made by the Swiss Federal Office for Statistics 2004–2008, and an interview with the investments director of a large Swiss pension fund. Despite the optimistic assumption that the greater efficiency gained by the investment of pension funds into the forestry sector could lead to costs lower by 50% and a 20% increase in profits, the hypothesis must be rejected, because a calculated annual return of only 0.82% is too low for pension funds. The conclusion is that the price for forest land is high, and forest owners are not only interested in the monetary value of holding forest. Other immaterial values influence prices. It is suggested that a greater emphasis on socioscientific studies concerning the link between the price of forest land and the motivation to buy and sell forest could lead to some important findings.

scholarly journals Impact of Heuristics on Investment Decisions: The Moderating Role of Locus of Control

2020 ◽  
Vol 5 (1) ◽  
pp. 1-14
Author(s):  
Jeetendra Dangol ◽  
Rashmita Manandhar
Keyword(s):  
Decision Making ◽  
Locus Of Control ◽  
Investment Decision ◽  
Investment Decisions ◽  
Sampling Procedure ◽  
Moderating Effect ◽  
Moderation Effect ◽  
Investment Decision Making ◽  
Overconfidence Bias ◽  
The Impact

This paper aims to assess the impact of heuristics on the investment decision by analysing the effect of four heuristic biases, i.e., representativeness, availability, anchoring and adjustment, and overconfidence bias on rationality of Nepalese investor's investment decision-making and also examines the moderating effect of the internal locus of control in between. The study used 391 respondents based on a convenient sampling procedure, and structured questionnaire survey. The study result indicates that there is a significant relationship between irrationality in investment decision-making and all four heuristic biases. In addition, the study also concludes that locus of control has significant moderating effect in the relationship between investment decisions and three heuristic biases, i.e., availability, representative and anchoring bias. However, the study documents no moderation effect in case of relationship with overconfidence bias.

Insider Trading Laws and Corporate Governance Impact on Investment Decision

2021 ◽  
Vol 3 (2) ◽  
pp. 126-137
Author(s):  
Sadaf Khan ◽  
Ubaid Ur Rehman
Keyword(s):  
Corporate Governance ◽  
Insider Trading ◽  
Positive Impact ◽  
Investment Decision ◽  
Investment Decisions ◽  
Future Research ◽  
Good Corporate Governance ◽  
Governance Practices ◽  
The Government ◽  
The Impact

This research aims to analyze the impact of insider trading laws and corporate governance on investment decisions. For this purpose, the data of 400 potential and actual investors employed who provided their feedback on a structured questionnaire. When the data is collected, it was cleaned. The normality of data and reliability of items were also checked and within limits. Simple Regression was applied to test hypotheses. It was concluded that the perception of insider trading laws and corporate governance have a positive impact on investment decisions. The study has wide implications and the government and corporation both can be beneficial from its insight and findings, and exercise good corporate governance practices and follow stringent insider trading laws. The study also paves the way for future research.

Friend or Foe? Regional Newspapers and the Power of Facebook

2015 ◽  
Vol 156 (1) ◽  
pp. 19-28 ◽  
Author(s):  
Kristy Hess ◽  
Kathryn Bowd
Keyword(s):  
Digital World ◽  
Comparison Approach ◽  
The Social ◽  
Regional Newspapers ◽  
Case Comparison ◽  
Online Spaces ◽  
Private And Public ◽  
Access Information ◽  
The One ◽  
Digital Landscape

This article examines how some regional newspapers in Australia are engaging with the social media juggernaut Facebook, and looks at the effects of this on their relationships with audiences in a digital world. We highlight how terms such as friend' and ‘community’ mask complex power struggles taking place across these two media platforms. On the one hand, Facebook can facilitate public conversation and widen the options for journalists to access information; on the other, it has become a competitor as news outlets struggle to find a business model for online spaces. We suggest that newspapers and journalists are facing challenges in navigating the complexities of a platform that crosses public/private domains at a time when the nature of ‘private’ and ‘public’ is being contested. The article adopts a ‘pooled case comparison’ approach, drawing on data from two separate Australian studies that examine regional newspapers in a digital landscape. The research draws on interviews with journalists and editors in Australia across three states, and on focus groups and interviews with newspaper readers in Victoria.

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