Independent Journal of Management & Production
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Is there a price influence and personal characteristics in the potato purchase decision? A descriptive study
Get PDFWorld potato production in 2017 was over 388.2 million tons, being the fourth largest in volume in the world, where the highest world producers are China, India, Russia, Ukraine, and the United States. Brazil occupies the 21st position in the ranking of the largest potato producers in the world, with a production volume of 3.6 million tons, with the main producers being the states of Minas Gerais, Paraná, and São Paulo, which together produce the equivalent of 75 % of the Brazilian total. Knowledge about the positioning of the consumer is important for stakeholders in the potato production chain, aiming at the identification of personal factors that influence potato consumption, as well as the recognition of opportunities, seeking to meet the wishes and needs of consumers. Also, it is relevant to check consumer sensitivity to fluctuations in retail prices. Few studies show which personal aspects influence consumers' decision to purchase potatoes, as well as they react to changes in price. Thus, this study sought to identify which personal aspects influence the purchase of potatoes and how the consumer positions himself concerning changes in prices, through the analysis of primary data answered by 170 people in 38 cities of the state of São Paulo. The collected information was processed using electronic spreadsheets in Microsoft Excel software and the analyzes developing using Multiple Linear Regression with Heteroscedasticity (MLR), with the aid of the Stata 15 software. Families with children, with more than two adults in the composition, and age are the personal aspects that influence the acquisition of potatoes. As the potato is a popular product, with easy access and relatively low prices, the levels of education and income do not interfere with consumption, since at times when prices are small the quantity consumed remains unchanged
Peculiarities of formation of competitive strategy of the enterprises of flour-milling branch of Ukraine
Get PDFThe article deals with the peculiarities of formation of competitive strategy of the enterprises of flour-milling branch of Ukraine. The paper substantiates the necessity to determine the stage of the life cycle of the industry in the process of formation of the competitive strategy. The market analysis of flour-milling industry of Ukraine is carried out on indicators: size of the market, commodity nomenclature, buyers and their behavior, raw material base and intensity of competition. The paper determines that the flour-milling industry of Ukraine is at the stage of growth and has a number of tendencies, such as: decrease
in sales volumes, increase in export volumes, standardization of products and average level of competition intensity. The following stages of the life cycle of the industry are studied: introduction, growth, maturity and decline. The paper proves the necessity of distinguishing the stage of renewal in the life cycle of the industry, which is implemented on the basis of modern technologies. The practical significance of the research consists in developing recommendations for choosing a competitive strategy of the flour mill enterprise in accordance with the stage of the life cycle of the industry. The enterprises of the flour-milling industry of Ukraine, in accordance with the stage of the life cycle of the industry are recommended to form competitive advantages on the basis of the concept of "lean production"
Auditor's professional skepticism: a case from Ukraine
Get PDFThe authors conducted a study of the modern concept of professional skepticism of an auditor in Ukraine to develop proposals in accordance with the main directions of its development and improvement based on positive foreign experience. The research methodology is based on theoretical generalizations and the use of scientific tools, including comparative analysis, surveys of auditors to determine the level of their professional scepticism. 124 questionnaires were distributed to auditors in Ukraine in order to conduct empirical studies to determine the level of professional scepticism of auditors. A total of 92 questionnaires were received, accounting for 74% of responses. The study uses a questionnaire method to determine the level of professional scepticism of participants on the thirty questions identified by HURTT (2010). The authors substantiated the need to develop a separate working document for the auditor, which should contain a list of questions, the answers to which would enable the head of the audit group (the head of the audit firm responsible for the quality control system of the audit firm) to summarize information on the use of professional skepticism by the group members in the audit process for confidence that the audit engagement was carried out with a high level of professionalism and professional independence. The use of the Hurtt scale of professional skepticism (2010) to measure the level of professional skepticism of auditors in Ukraine is quite acceptable for ensuring quality control procedures for audit services both at the intra-firm level and at the level of external quality control
Institutionalization of Accounting and Auditing Services in Ukraine: Genesis, Evaluation, Analysis
Get PDFThe purpose of the article is to consider the impact of institutionalization processes and regulations on the development of accounting and auditing services. The research is based on the analysis of the development of the institutional framework for the provision of audit services. Comparisons of the composition of regulatory support with the actual structure of accounting and auditing services on the basis of statistical data of the Audit Chamber of Ukraine for the period from 2011 to 2019 indicate the problems in institutional support. The purpose of the article is to answer the questions: 1) whether the legislative regulation has an impact on the volume of orders for statutory audit; 2) how the regulations have influenced the development of methodological support for the provision of audit services; 3) whether the practice and theory of audit services need convergence at the institutional level. The authors correlate classification of audit services in normative documents, including documents of the professional organization of auditors. The issue of institutionalization is considered in the context of the interaction of accounting problems at the national level in Ukraine and the practice of auditors. It has been proven that the provision of accounting services and services is a priority in the activities of auditors. A separate area of research is the institutional principles of activity, requirements for quality of work. The study indicated a decrease in the number of audit entities in Ukraine. The results of the study have shown that there are differences between legal regulation and practice. The conclusion of this paper helps to identify vectors in the development of a regulatory framework of audit services national level
Economic growth or development: the validity of the theories of celso furtado and eclac on the Brazilian reality
Get PDFDiscussion between economic growth and development has permeated economic-sociological studies for a long time. It has been used successively to explain the observed phenomena imposed, such as inequality and income concentration, dependence, and even the power of the investment multiplier effect when driven by the State. From socio-economic activity and social inequalities, this paper aims to discuss the connections between Celso Furtado and ECLAC theories, upon the thoughts of Raul Prebisch and Raul Pinto, and the existing reality in Ribeirão Branco, one of the poorest cities in Sao Paulo State in Brazil. Data collection was done through documental research and the application of targeted interviews. The results explain how essential state investments promote social welfare and how periphery-center relations heavily affect municipalities of minor economic relevance
Impact of policies, strategies and agricultural institutions on food security and poverty status of vegetable farmers along the blue nile banks, Gezira State, Sudan (2017)
Get PDFHaving clear picture on food security status and its major determinants helps policy makers and planners to introduce new policies that enhance food security. The study was aimed to evaluate the impact of policies, strategies and institution on food security and poverty status of the vegetables farmers in Gezira State with reference to the Blue Nile farmers. To achieve these objectives stratified random sampling technique was used to select the respondents from five localities lays along Blue Nile, so 150 farming households were interviewed. Food security Policy and strategy were collected by the mean of questionnaire targeting key line institutions. Poverty indices were calculated using expenditure as welfare indicator,Gini coefficient was applied. The results showed that the majority 75% of the respondents were above expenditure poverty line (7196)SDG. Moreover, the results showed that the poverty gap index was equal to five percent. Kamlin, Medani, East Gezira reported the higher expenditure distance from the poverty line (6 percent). The severity of poverty in the state is estimated to be two percent, likewise the severity of poverty in East Gezira was found to have a higher percentage (three percent). According to Gini coefficient the income distribution estimated at 0.46 while that for expenditure distribution is estimated at 0.31, these results showed a higher degree of inequality. The results showed that the poorest 20% of the population earned 0.06% of the total income while the richest 20% earned 45% of the total income. About 50.7% from the respondents use borrowing from others as one of their coping strategies. About 78%of policy makers said that there was organized team from all institutions dealing with food security and nutrition issue, all policy makers in the state said there was strategy concerning the food security and nutrition issues. The study recommended that the cash transfer needed to lift the poor out of poverty that each poor person needs five percent of the value of the poverty line
Contribution to the systemic modeling of photovoltaic devices
Get PDFThe modelling of systems using systemic tools has been for a few years, a subject which has attracted the attention of scientists and especially researchers to allow designers to acquire a rigorous approach to problem solving using the capabilities of already existing methods and tools. This document presents a contribution in the field of modelling, where a methodology based on two methods has been proposed. The first concerns the functional analysis to extract the use functions and the constraint parameters from the system. In this methodology, the static functional study is carried out using the SADT method. On the other hand, the dynamic behavioral analysis is carried out by the SA-RT method. Then, we used a behavioral and parametric analysis, the Bond Graph method, to observe the evolution of representative quantities of a photovoltaic system
Optimization of economic and ecological components of using agricultural lands for balanced land use and rural areas development
Get PDFThe study is devoted to solving a topical problem related to the deterioration of land quality in Ukraine and in many countries around the world. This article proposes the use of economic and mathematical modelling to optimize the structure of sown areas of crops on the example of the whole of Ukraine in the direction of ensuring the balance of humus in the soil depending on the influence of a number of environmental and economic factors. The formation of the economic and mathematical model was the basis of the research methodology in this work. Based on the use of a systematic approach to assessing the effectiveness of the agricultural land use system, a number of environmental and economic indicators were selected and three groups of restrictions in the field of intensification of agricultural land use were formed. The applied approach made it possible to develop a task to optimize the sown area of crops in order to preserve the quality of land. The results of solving the formed problem showed the need to limit the sown area under crops, the cultivation of which leads to the loss of humus in the soil; in particular, it is proposed to limit the sown area under sunflower. The results of the study allowed us to draw the following conclusions: a positive effect on the quality of soils from the cultivation of annual and perennial grasses was established, which requires an increase in sown areas under these crops; promising indicators for achieving a deficit-free balance of humus in soils during the cultivation of crops have been identified; an algorithm for choosing solutions to ensure balanced use of agricultural land in the agricultural sector has been developed that the presented procedure for choosing solutions will increase the environmental and economic efficiency of agricultural land use; it is established that for the realization of certain goals in the system of land use, the decisive importance should be given to the consideration and coordination of environmental, economic and social interests
Digital transformation as a factor of ensuring country competitiveness: Moldova case analysis
Get PDFThe digital transformation is now a reality in Moldova, as Moldova has begun to transfer social, legal, and civil service delivery online. Sped-up digitalization can be expected to create new business models and opportunities for digital jumping in traditional industries. The Coronavirus crisis has highlighted the need for support and investments in digital transformation and effective digital governance, especially to guarantee the continuity and delivery of core government functions. The digital transformation is changing not just business models but the methods of production and distribution and the industry's competitiveness. Further analysis has been made to generate specific steps/recommendations regarding the digitization of the Moldova industry. The interview with experts who work closely in digitalization or competitiveness was done, and the SWOT analysis was done. Based on the research made, the recommendations for Moldova were prepared and presented in this article
Logistics as a competitive advantage in retail organizations
Get PDFRetail plays an important role in the trade sector of the Brazilian economy, with net operating revenues of nearly BRL 1.7 trillion and more than 7 million workers in 2018, according to the latest Annual Trade Survey from the Brazilian Institute of Geography and Statistics. The entry of large multinational companies into the Brazilian retail market, where it is worth highlighting Amazon, has negatively impacted the market of Brazilian retail companies, which still use archaic methods and disqualified labor in their operations and processes. Amazon provides better logistics services that directly add value to the quality of products offered through a leaner and more profitable supply chain. Additionally, the behavioral changes brought about by Covid-19 have made consumers more satisfied with online shopping experiences than with visits to physical stores. The increase in internet shopping and the reduction of visits to sales outlets has caused a migration of consumption to digital media, which may generate long-term transformations in the strategies of companies. Thus, the objective of this research is to provide a conceptual proposal of the use of logistics as a competitive advantage in retail organizations, considering the best management practices for the logistics sector. As a research methodology, a systematic literature review was adopted, based on the PRISMA protocol, allowing the identification of 94 records, 12 of which were included in the literature review, due to their adherence to the researched theme. The main contribution of this paper is the development of a conceptual proposal for the use of logistics as a competitive advantage in retail organizations, comprising five aspects: Information Systems, Application of KPIs aligned with the Strategic Objectives of the Organization, Creating Value for Products, Modern Management Concept and, Need for Organizations to recognize the Benefits and Advantages of Logistics