scholarly journals Estimating the Cost of the Spanish Sustainable Food Basket through the Reference Budgets Approach

2021 ◽  
Vol 13 (16) ◽  
pp. 9401
Author(s):  
Elena Carrillo-Álvarez ◽  
Júlia Muñoz-Martínez ◽  
Blanca Salinas-Roca ◽  
Irene Cussó-Parcerisas
Keyword(s):  
Minimum Cost ◽  
Sustainable Food ◽  
Socioeconomic Groups ◽  
Goods And Services ◽  
Sustainable Diet ◽  
Dietary Content ◽  
Food Basket ◽  
The Cost ◽  
Ecological Transition ◽  
Reference Budgets

Reference budgets (RB) are illustrative priced baskets containing the minimum goods and services necessary for well-described types of families to have adequate social participation. Cross-country comparable food RB with the minimum cost were previously developed in 26 EU countries. However, sustainability was not considered. The aim of this paper is to present the development of healthy and sustainable food baskets for Spanish adults. This work follows the steps proposed in previous European projects to build RB: (1) revision of guidelines on healthy and sustainable eating and expert consultations, (2) translation into a concrete list of foods, (3) pricing. The results indicate that a sustainable diet can be cheaper than current recommendations when only the dietary content is considered, representing monthly savings of about EUR 7.27. This is mainly explained by the shift towards more plant-based proteins. Adding constraints on origin, packaging and seasonality increases the overall cost of the food basket by EUR 12.22/month compared with current recommendations. The Spanish Sustainable Food Reference Budget illustrates the cost of applying different criteria to improve dietary sustainability in the Spanish context, and can be useful to support the ecological transition, since providing different levels of adherence to a sustainable dietary pattern can ease its access across socioeconomic groups.

scholarly journals The affordability of a healthy and sustainable diet: An Australian case study.

2020 ◽  
Author(s):  
Tara Goulding ◽  
Rebecca Lindberg ◽  
Catherine Georgina Russell
Keyword(s):  
Food Policy ◽  
Sustainable Food ◽  
Planetary Health ◽  
Australian State ◽  
Sustainable Diet ◽  
Australian Case ◽  
Food Basket ◽  
The Cost ◽  
Country Specific

Abstract BACKGROUND/AIMS: EAT–Lancet Commission’s Planetary Health Diet proposed a diet that integrates nutrition and sustainability considerations, however its affordability is unknown in many country-specific contexts, including Australia. The aim of this study is to develop a healthy and sustainable food basket modelled on the Planetary Health Diet to determine the affordability of the Planetary Health Diet basket across various socio-economic groups, and compare this affordability with a food basket modelled on the typical current diet, in an Australian setting.METHODS: An Australian-specific Planetary Health Diet basket was developed for a reference household (2 adults and 2 children) modelled on the Planetary Health Diet reference diet, and compared to a previously-developed Typical Australian Diet basket. The cost of each food basket was determined by online supermarket shopping surveys in low, medium and high socio-economic areas in each Australian state. Basket affordability was determined for the reference household by comparing the basket cost to disposable income in each socio-economic group in each state. Mann-Whitney U tests then determined if there were significant differences between the median costs and the median affordability of both baskets.RESULTS: The Planetary Health Diet basket was shown to be less expensive and more affordable than the Typical Australian Diet basket nationally, in all metropolitan areas, in all socio-economic groups across Australia (median cost: Planetary Health Diet=AUD$188.21, Typical Australian Diet=AUD$224.36; median affordability: Planetary Health Diet=13%, Typical Australian Diet=16%; p=<0.05).CONCLUSIONS: This study showed the Planetary Health Diet to be more affordable than the Typical Australian Diet for metropolitan-dwelling Australians.IMPLICATIONS: These results can help to inform public health and food policy aimed at achieving a healthy and sustainable future for all Australians, including reductions in overweight/obesity rates and increased food security.

scholarly journals The affordability of a healthy and sustainable diet: an Australian case study

2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Tara Goulding ◽  
Rebecca Lindberg ◽  
Catherine Georgina Russell
Keyword(s):  
Food Policy ◽  
Sustainable Food ◽  
Planetary Health ◽  
Australian State ◽  
Sustainable Diet ◽  
Australian Case ◽  
Food Basket ◽  
The Cost ◽  
Country Specific

Abstract Background/Aims EAT–Lancet Commission’s Planetary Health Diet proposed a diet that integrates nutrition and sustainability considerations, however its affordability is unknown in many country-specific contexts, including Australia. The aim of this study is to develop a healthy and sustainable food basket modelled on the Planetary Health Diet to determine the affordability of the Planetary Health Diet basket across various socio-economic groups, and compare this affordability with a food basket modelled on the typical current diet, in an Australian setting. Methods An Australian-specific Planetary Health Diet basket was developed for a reference household (2 adults and 2 children) modelled on the Planetary Health Diet reference diet, and compared to a previously-developed Typical Australian Diet basket. The cost of each food basket was determined by online supermarket shopping surveys in low, medium and high socio-economic areas in each Australian state. Basket affordability was determined for the reference household by comparing the basket cost to disposable income in each socio-economic group in each state. Mann-Whitney U tests then determined if there were significant differences between the median costs and the median affordability of both baskets. Results The Planetary Health Diet basket was shown to be less expensive and more affordable than the Typical Australian Diet basket nationally, in all metropolitan areas, in all socio-economic groups across Australia (median cost: Planetary Health Diet = AUD$188.21, Typical Australian Diet = AUD$224.36; median affordability: Planetary Health Diet = 13%, Typical Australian Diet = 16%; p = < 0.05). Conclusions This study showed the Planetary Health Diet to be more affordable than the Typical Australian Diet for metropolitan-dwelling Australians. Implications These results can help to inform public health and food policy aimed at achieving a healthy and sustainable future for all Australians, including reductions in overweight/obesity rates and increased food security.

scholarly journals The affordability of a healthy and sustainable diet: An Australian case study.

2020 ◽  
Author(s):  
Tara Goulding ◽  
Rebecca Lindberg ◽  
Catherine Georgina Russell
Keyword(s):  
Food Policy ◽  
Sustainable Food ◽  
Planetary Health ◽  
Australian State ◽  
Sustainable Diet ◽  
Australian Case ◽  
Food Basket ◽  
The Cost ◽  
Country Specific

Abstract BACKGROUND/AIMS : EAT– Lancet Commission’s Planetary Health Diet proposed a diet that integrates nutrition and sustainability considerations, however its affordability is unknown in many country-specific contexts, including Australia. The aim of this study is to develop a healthy and sustainable food basket modelled on the Planetary Health Diet to determine the affordability of the Planetary Health Diet basket across various socio-economic groups, and compare this affordability with a food basket modelled on the typical current diet, in an Australian setting.METHODS : An Australian-specific Planetary Health Diet basket was developed for a reference household (2 adults and 2 children) modelled on the Planetary Health Diet reference diet, and compared to a previously-developed Typical Australian Diet basket. The cost of each food basket was determined by online supermarket shopping surveys in low, medium and high socio-economic areas in each Australian state. Basket affordability was determined for the reference household by comparing the basket cost to disposable income in each socio-economic group in each state. Mann-Whitney U tests then determined if there were significant differences between the median costs and the median affordability of both baskets.RESULTS : The Planetary Health Diet basket was shown to be less expensive and more affordable than the Typical Australian Diet basket nationally, in all metropolitan areas, in all socio-economic groups across Australia (median cost: Planetary Health Diet=AUD$188.21, Typical Australian Diet=AUD$224.36; median affordability: Planetary Health Diet=13%, Typical Australian Diet=16%; p =<0.05).CONCLUSIONS : This study showed the Planetary Health Diet to be more affordable than the Typical Australian Diet for metropolitan-dwelling Australians.IMPLICATIONS : These results can help to inform public health and food policy aimed at achieving a healthy and sustainable future for all Australians, including reductions in overweight/obesity rates and increased food security.

The Slovenian experience with three methods for defining the minimum income

2020 ◽  
pp. 227-240
Author(s):  
Nada Stropnik
Keyword(s):  
Basic Needs ◽  
Minimum Income ◽  
Normative Approach ◽  
Home Appliances ◽  
Food Basket ◽  
Cost Calculations ◽  
The Cost ◽  
Food Share ◽  
Reference Budgets

This chapter examines the Slovenian experience with three methods for defining minimum income standards. It suggests that all three approaches were expert-led, normative, and were intended to cover “basic needs.” It also talks about the approach on developing basic needs for reference budgets from the late 1970s and early 1980s, which was based on expert deliberations and analysis of family expenditure surveys that indicate consumptions patterns. The chapter explains how the food basket was determined by nutrition experts while a normative approach was adopted for heating and lighting, clothing and footwear, home appliances and furniture, and leisure. It discusses the “food-share” method, which is based on the cost calculations for a minimal diet with a proportion added for other non-food necessities.

scholarly journals Economic growth, nutrition and living standards in 19th century Lima: new estimates of welfare ratios using a linear programming model

2021 ◽  
Vol 28 (3) ◽  
pp. 1-24
Author(s):  
Luis Felipe Zegarra
Keyword(s):  
Linear Programming ◽  
19Th Century ◽  
Programming Model ◽  
Basic Needs ◽  
Minimum Cost ◽  
Living Standards ◽  
Linear Programming Model ◽  
Skilled Workers ◽  
Food Basket ◽  
The Cost

This study relies on a linear programming model to estimate welfare ratios in 19th century Lima. By using a linear programming model, the food basket guarantees the intake of basic nutrients at the minimum cost. The subsistence cost includes the cost of food and other basic needs. The estimates show that low-skilled workers in Lima were able to cover their basic needs in 1800-1875. The results also show that living standards of low-skilled workers declined during the Guano Era. Living standards in Lima, however, compared favorably to several cities in Europe.

A generalized fuzzy cost efficiency model

2020 ◽  
Vol 54 (6) ◽  
pp. 1775-1791
Author(s):  
Nazila Aghayi ◽  
Samira Salehpour
Keyword(s):  
Cost Efficiency ◽  
Minimum Cost ◽  
Extensive Literature ◽  
Data Envelopment ◽  
Fuzzy Environment ◽  
Decision Making Unit ◽  
Production Possibility Set ◽  
Fuzzy Cost ◽  
The Cost ◽  
Generalized Cost

The concept of cost efficiency has become tremendously popular in data envelopment analysis (DEA) as it serves to assess a decision-making unit (DMU) in terms of producing minimum-cost outputs. A large variety of precise and imprecise models have been put forward to measure cost efficiency for the DMUs which have a role in constructing the production possibility set; yet, there’s not an extensive literature on the cost efficiency (CE) measurement for sample DMUs (SDMUs). In an effort to remedy the shortcomings of current models, herein is introduced a generalized cost efficiency model that is capable of operating in a fuzzy environment-involving different types of fuzzy numbers-while preserving the Farrell’s decomposition of cost efficiency. Moreover, to the best of our knowledge, the present paper is the first to measure cost efficiency by using vectors. Ultimately, a useful example is provided to confirm the applicability of the proposed methods.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

Main approaches to estimating the cost of shareholder equity of oil and gas producers

2020 ◽  
Vol 26 (3) ◽  
pp. 685-697
Author(s):  
O.V. Shimko
Keyword(s):  
Oil And Gas ◽  
Oil Prices ◽  
Minimum Cost ◽  
Free Cash Flow ◽  
Annual Reports ◽  
Comparative Approach ◽  
Economic Activities ◽  
Advantages And Disadvantages ◽  
Oil And Gas Producers ◽  
The Cost

Subject. The study analyzes generally accepted approaches to assessing the value of companies on the basis of financial statement data of ExxonMobil, Chevron, ConocoPhillips, Occidental Petroleum, Devon Energy, Anadarko Petroleum, EOG Resources, Apache, Marathon Oil, Imperial Oil, Suncor Energy, Husky Energy, Canadian Natural Resources, Royal Dutch Shell, Gazprom, Rosneft, LUKOIL, and others, for 1999—2018. Objectives. The aim is to determine the specifics of using the methods of cost, DFC, and comparative approaches to assessing the value of share capital of oil and gas companies. Methods. The study employs methods of statistical analysis and generalization of materials of scientific articles and official annual reports on the results of financial and economic activities of the largest public oil and gas corporations. Results. Based on the results of a comprehensive analysis, I identified advantages and disadvantages of standard approaches to assessing the value of oil and gas producers. Conclusions. The paper describes pros and cons of the said approaches. For instance, the cost approach is acceptable for assessing the minimum cost of small companies in the industry. The DFC-based approach complicates the reliability of medium-term forecasts for oil prices due to fluctuations in oil prices inherent in the industry, on which the net profit and free cash flow of companies depend to a large extent. The comparative approach enables to quickly determine the range of possible value of the corporation based on transactions data and current market situation.

scholarly journals Social determinants of dietary patterns, food basket costs and expenditure on alcohol and tobacco amongst Greenland Inuit

2021 ◽  
pp. 1-10
Author(s):  
Peter Bjerregaard ◽  
Christina Viskum Lytken Larsen
Keyword(s):  
Public Health ◽  
Dietary Patterns ◽  
Social Position ◽  
Alcoholic Beverages ◽  
Targeted Interventions ◽  
Balanced Diet ◽  
Nutritious Food ◽  
Food Basket ◽  
Purchase Patterns ◽  
The Cost

Abstract Objective: Dietary transition, obesity and risky use of alcohol and tobacco are challenges to public health among indigenous peoples. The aim of the article was to explore the role of social position in dietary patterns and expenditures on food and other commodities. Design: Countrywide population health survey. Setting: Greenland. Participants: 2436 Inuit aged 15+ years. Results: Less than half of the expenditures on commodities (43 %) were used to buy nutritious food, and the remaining to buy non-nutritious food (21 %), alcoholic beverages (18 %) and tobacco (18 %). Participants were classified according to five dietary patterns. The cost of a balanced diet and an unhealthy diet was similar, but the cost per 1000 kJ was higher and the energy consumption was lower for the balanced diet. Participants with low social position chose the unhealthy pattern more often than those with high social position (40 % v. 24 %; P < 0·0001), whereas those with high social position more often chose the balanced alternative. Participants with low social position spent less money on the total food basket than those with high social position but more on non-nutritious food, alcohol and tobacco. Conclusions: Cost seems to be less important than other mechanisms in the shaping of social dietary patterns and the use of alcohol and tobacco among the Inuit in Greenland. Rather than increasing the price of non-nutritious food or subsidising nutritious food, socially targeted interventions and public health promotion regarding food choice and prevention of excessive alcohol use and smoking are needed to change the purchase patterns.

A claims problem approach to the cost allocation of a minimum cost spanning tree

2021 ◽  
Author(s):  
José-Manuel Giménez-Gómez ◽  
Josep E. Peris ◽  
Begoña Subiza
Keyword(s):  
Spanning Tree ◽  
Cost Allocation ◽  
Minimum Cost ◽  
Claims Problem ◽  
The Cost
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