Independent Journal of Management & Production最新文献

{"title":"Accounting of real costs for the production of organic food: world experience and practice of Ukraine","authors":"Yana Ishchenko, O. Podolianchuk, N. Struk, V. Yasyshena, Svitlana Stender","doi":"10.14807/ijmp.v12i6.1776","DOIUrl":"https://doi.org/10.14807/ijmp.v12i6.1776","url":null,"abstract":"The purpose of the publication is to study the current state of the organization and methods of accounting for the costs of organic production from the point of view of environmental and economic accounting in Ukraine and recommendations for adapting accounting support for managing the costs of production of organic products to the requirements of the formation of integrated information of environmental and economic accounting. To determine the general trends in the development of accounting support for managing the costs of the production of organic products, the methods of induction and deduction were used. The economic and statistical method was used to analyse the state of production of organic products, and the observation method was used to study the state of accounting for the real costs of producing organic food. The state of development of organic production for the period from 2000 to 2019 in the world, Europe and Ukraine has been analysed. It has been determined that at the micro level, in the conditions of organic production, environmental and economic accounting is an information system that allows you to monitor compliance with the requirements of domestic and international legislation regarding the implementation of this type of activity, and, at the next stages, to form consistent and comparable statistical indicators to account for the relationship \" links between the environment and the economy. In the absence of regulatory accounting in Ukraine in the conditions of organic production, the formation of internal regulatory accounting regulations is a prerequisite for the effective management of such production. The formed system of cost accounting objects, considering the specifics of technological processes of operators of organic production, will allow organizing a separate accounting of costs for the production of organic products, inorganic products, and products of the transition period. A nomenclature of cost accounting items in terms of production of organic production is proposed, the use of which will make it possible to distinguish in accounting the expenses allowed by legislation in terms of production of organic production from expenses for which there are certain restrictions. The features of the functions of primary documents reflecting the costs of organic production are determined and ways to improve the documentation of production processes are proposed. This will improve the information support for product quality control and will allow adapting the accounting support for managing the production costs of organic products to the requirements of the formation of integrated information on environmental and economic accounting.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44698326","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Increasing the effectiveness of food supply chain logistics through digital transformation","authors":"Kristina Sermuksnyte-Alesiuniene, Ž. Simanavičienė, D. Bickauske, S. Mosiiuk, I. Belova","doi":"10.14807/ijmp.v12i6.1748","DOIUrl":"https://doi.org/10.14807/ijmp.v12i6.1748","url":null,"abstract":"During the COVID-19 crisis, there were many restrictions to transportation. Due to that, a significant disruption in the food supply chain has emerged. The transportation of the fresh food and maintaining the quality, from farm to the table or distributing and then collecting from the warehouses and delivering to the consumer, has become crucial. Technologies and especially IoT, have become the primary tool to fight it. The research objective is to analyze and create new knowledge about digital technologies used to improve and make more effective the food supply chain processes. An exploratory case study methodology helps to investigate a large consortium based on IoT technologies, implemented in pilot cases on farm level and measuring their performance over the period of four years. This is an interpretative study, and the method of semi-structured interviews and document review for collecting the data was used. The results show IoT-connected sensors and systems in food and beverage supply chain logistics offer real-time visibility and data-driven analytics, allowing stakeholders to improve performance, cut operating costs, conduct predictive maintenance to avoid downtime, and even decrease energy usage or reduce negative environmental impacts.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49386155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Editorial Volume 12, Issue 6","authors":"Paulo Cesar Chagas Rodrigues, N. Semenyshena","doi":"10.14807/ijmp.v12i9.1451","DOIUrl":"https://doi.org/10.14807/ijmp.v12i9.1451","url":null,"abstract":"","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42395759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Digital transformation as a factor of ensuring country competitiveness: Moldova case analysis","authors":"D. Bickauske, Saulius Kromalcas, Ž. Simanavičienė, L. Sergiienko, T. Baranovska","doi":"10.14807/ijmp.v12i6.1779","DOIUrl":"https://doi.org/10.14807/ijmp.v12i6.1779","url":null,"abstract":"The 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.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48084874","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Optimization of economic and ecological components of using agricultural lands for balansed land use and rural areas development","authors":"B. Sydoruk, A. Sava, N. Korzhenivska, N. Zdyrko, Olha Khaіetska","doi":"10.14807/ijmp.v12i6.1767","DOIUrl":"https://doi.org/10.14807/ijmp.v12i6.1767","url":null,"abstract":"The 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.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46305709","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Moodle as e-learning system for esp class","authors":"I. Humeniuk, O. Kuntso, N. Lebedieva, O. Osaulchyk, Olha Dakaliuk","doi":"10.14807/ijmp.v12i6.1755","DOIUrl":"https://doi.org/10.14807/ijmp.v12i6.1755","url":null,"abstract":"The aim of the paper is to examine the correlation of the knowledge gained by students in online and offline classes, consequently, the overall performance of e-learning, as well as the effectiveness of the certain language skills among the main four (listening, speaking, reading, writing) by virtue of students’ feedback and objective experimental results using statistical methods data processing. The paper demonstrates the results of the e-learning experimental research conducted during the academic year 2020/21, including the remote learning period due to the Covid19 pandemic situation in the spring semester, at the State Agrarian and Engineering University in Podilya, Kamianets-Podilskyi, Ukraine. Online study support for ESP was personally created as a four-credit course due to ECTS in the Moodle Learning Management System (LMS) with the application of Big Blue Button. The research sample is represented by 100 students majoring in veterinary medicine and enrolled in the mandatory subject of English for Specific Purposes. The group of students was enrolled in the lessons based on their bachelor curriculum. The subjects, referred to as experimental and control groups, accordingly, both wrote the primary test, at the beginning of the course, and the final one at the end. For pre-test content, the online standard test for B1 level was applied. The post-test was created by the educators, who were involved in the experiment. Due to the results procession and test analysis, it is admitted that the students of the experimental group showed slightly worse results in listening comprehension section, while having the same indicators concerning writing skills, and they had essentially worse outcomes in speaking and reading comprehension if compared to their peers from the control group. Mann-Whitney and Wilcoxon non-parametrical pair tests were selected to check the statistical hypotheses, due to the character of input data.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45542852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"An evaluation of Nigerian timber production and forest reserves: focus on economic implications of food security, 1981 - 2014","authors":"K. Ani, G. Nwadike, Ijeoma Genevieve Anikelechi","doi":"10.14807/ijmp.v12i7.1456","DOIUrl":"https://doi.org/10.14807/ijmp.v12i7.1456","url":null,"abstract":"The place of timber and forest reserves to national development cannot be neglected. This study evaluates level of timber production and forests reserves as well as its implications for food security in Nigeria from 1981 to 2014. The objective of the study is to evaluate the significant impact of timber production and forests reserves on food security in Nigeria. In an attempt to examine this, error correction model diagnostic tests process ECM, ADF unit root test, Structural VAR approach, and Co-integration test were employed in the data analysis. The research findings revealed that timber production and forests reserves have significant impact on food security in Nigerian economy within the period under review. In the light of the research findings, the researcher recommends that Timber production and forests reserves should be strengthened to increase the effect of forests reserves on food security in the country. This can be achieved through increased productivity and the development of agriculture value chain in federal government policy and implementation process.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44047680","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Impact of corporate governance on bank profitability - post reforms by RBI and SEBI","authors":"Riya Anil Rai","doi":"10.14807/ijmp.v12i7.1473","DOIUrl":"https://doi.org/10.14807/ijmp.v12i7.1473","url":null,"abstract":"In India, the increasing awareness with respect to CG, particularly in the commercial banking industry can be attached to a variety of factors such as liberalization, scams, corporate failures in banks, accounting and other irregularities that have led to an era of rising public distrust of the governance process in the banking landscape. Because of economic problems arising out of banking mis-management and failures, studies on bank profitability have become imperative for recognizing problems and mitigating economic risks. Over the last few years, Indian banks' toxic loan pile has increased considerably in addition to frequent instances of governance lapses being identified by the regulator. Indian banks' failure to adhere to acceptable business practices has unraveled a chain of events that have caused distress to the public causing the regulator to overhaul its outlook towards CG in banks and decision to infuse capital in the banking sector to revive it. The study attempts to assess the relation between governance and other factors' impact on the bank profitability with empirical evidence from Axis, HDFC, ICICI, PNB, SBI and Yes Bank. The study outlines links between the Bank's Size, Board Independence, Independence of Audit Committee, Audit Committee Strength, Duality of Role, NPA Divergence and profit by using Return on Equity, Return on Assets and Net Interest Margin as proxies for measuring profitability. The findings indicate that Audit Committee Independence, Audit Committee Strength had a statistically significant impact on bank profits, while Bank Size had a negative affiliation to profits as per all three indicators of profits.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48703522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Identification of the behavioral criteria of dairy cattle on the basis of electronic imaging","authors":"Ines Jemmali, M. Lakhoua, I. Jabri, M. Djemali, M. Annabi","doi":"10.14807/ijmp.v12i7.1355","DOIUrl":"https://doi.org/10.14807/ijmp.v12i7.1355","url":null,"abstract":"The paper deals with the identification of the behavioral criteria of dairy cattle through Imaging. The objective of the study is the optimization of the rate of pregnancy in these cows. Indeed, the gestural behaviors of 200 cows belonging to a stable were observed by giving more attention to cows that show signs of heat known. A camera was used to record the different postures and the different behaviors of these cows. The quantitative data of reproduction studied farm showed that the rate of pregnancy in these cows is far from optimal. This is due essentially to a lack of monitoring and observation of cows in heat negatively affecting the economics of the operation. Detecting cows in heat can be made and improved by using Imaging. This will facilitate the life of farmers and increase their income and decreasing the time for detection of the heat.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48416036","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Elaboration of opportunity study necessary to provide public transport services on the administrative territory of the municipality Tîrgu-Mureş","authors":"R. Petrescu, F. Petrescu","doi":"10.14807/ijmp.v12i7.899","DOIUrl":"https://doi.org/10.14807/ijmp.v12i7.899","url":null,"abstract":"This study presents and processes briefly the defining elements that characterize the system and the public transport service of TÎRGU-MUREŞ Municipality in 2015. The first contact with the \"Târgu-Mureş\" entity can only be achieved through a major interest in the land and the inhabitants. The Municipality of Târgu-Mureş, the county seat of Mureş, with an area of 6,696 ha and a population of approximately 150,000 inhabitants, is one of the big municipalities of Romania, a major road and air junction, a powerful center of polarization of socio-economic activity at regional level. Only 12 districts (with an area of 3201.37 hectares) can be identified for Târgu-Mureş municipality alone. The transport operator acting as the main service agent for the Tîrgu-Mureş urban area, namely S.C. Local Transportation S.A. operates as a joint stock company under the authority of the Municipal Council. Vehicle Park of S.C. Siletina Impex S.R.L. and Local Transportation S.A. Tîrgu-Mureş used for the local public transport activity is also presented in the paper. The economic and financial situation for the years 2012, 2013 and 2014 are summarized.","PeriodicalId":54124,"journal":{"name":"Independent Journal of Management & Production","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42654117","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}