Search results for "break-even"

Incentive Schemes, Private Information and the Double-Edged Role of Competition for Agents

2013

This paper examines the effect of imperfect labor market competition on the efficiency of compensation schemes in a setting with moral hazard and risk-averse agents, who have private information on their productivity. Two vertically differentiated firms compete for agents by offering contracts with fixed and variable payments. The superior firm employs both agent types in equilibrium, but the competitive pressure exerted by the inferior firm has a strong impact on contract design: For high degrees of vertical differentiation, i.e. low competition, low-ability agents are under-incentivized and exert too little effort. For high degrees of competition, high-ability agents are over-incentivized…

STRATEGY TO INCREASE THE FARM COMPETITIVENESS

2014

Italy’s wine-growing production structure is highly pulverized. So, for many wine-growing farms loweri ng the production cost represents the only way of gain ing a competitive advantage. Production at average unit costs lower than competitors allows to improve prof itability. Among farming operations, winter pruning and tying of productive vine-branches require a high hu man labor. For this reason the paper presents the r esults of research conducted on a sample of Sicilian wine- producing farms in order to study the cost-effectiv eness to make the pruning and the subsequent ligation of productive branches with tools that facilitate the work. The economic analysis, after the determination o…

A financial feasibility study of an aquaponic system in a Mediterranean urban context

2019

Abstract Aquaponics is largely recognized as a solution for sustainable food production as it follows a biomimetic natural system and the circular economy principles, allowing large food productivity on nonagricultural land, and at the same time strongly reducing inputs and waste. In this study, we collected technical, economic and production data from a pilot aquaponic plant producing lettuce (Lactuca sativa) and Nile tilapia (Oreochromis niloticus) realized in an urban context in Sicily (Southern Italy), very suitable area for aquaponic production in relation to the Mediterranean climate. Through the determination of Net return and Break Even Point, analysing on one side the items which c…

Produzioni estere e prezzi bassi mettono in difficoltà la patata primaticcia

2010

The impact of direct acting antivirals on hepatitis C virus disease burden and associated costs in four European countries

2021

Eliminació del VHC; Punt d'equilibri; Infecció d'hepatitis C Eliminación del VHC; Punto de equilibrio; Infección de hepatitis C HCV elimination; Break-even; Hepatitis C infection Background and Aims We assessed the clinical and economic impact of direct-acting antiviral (DAA) therapy for hepatitis C virus (HCV) in England, Italy, Romania and Spain. Methods An HCV progression Markov model was developed considering DAA eligibility and population data during the years 2015-2019. The period of time to recover the investment in DAAs was calculated as the cost saved by avoiding estimated clinical events for 1000 standardized treated patients. A delayed treatment scenario because of coronavirus di…

Revenues from related Parties Transactions and UEFA Financial Fair Play. The Search for an Alternative Solution to Fair Value Measurement for the Bre…

2014

Transactions with related parties (RPTs) are numerous and frequent in the economy of companies; they are often made with different values from the ones in arm’s length transactions, and sometimes for opportunistic reasons. Many cases of RPTs occur in the football sector too, and they are mostly related to sponsorship contracts revenues. Through the financial fair play regulations, UEFA encourages the clubs which want to get the license for competing in European tournaments, to count on their capability to operate on the basis of their own revenues. The reorientation of the professional football clubs economic governance requested by UEFA also provides specific RPTs disclosure as well as the…

Management Accounting Chapter 4 Slides

2019

Gestión de contabilidad: punto de equilibrio Management Accounting: break-even-point