A comparison of the economic and environmental performances of conventional and organic farming: evidence from financial statements

While conventional farming systems face serious problems of sustainability, organic agriculture is seen as a more environmentally friendly system since it favours renewable resources, recycles nutrients, uses the environment’s own systems for controlling pests and diseases, sustains ecosystems, protects soils, and reduces pollution. At the same time organic farming promotes animal welfare, the use of natural foodstuffs, product diversity and the avoidance of waste, among other practices. However, the future of organic agriculture will depend on its economic viability and on the determination shown by governments to protect these practices. This paper performs panel regressions with a sample of Catalan farms (Spain) to test the influence of organic farming on farm output, costs and incomes. It analyses the cost structures of both types of farming and comments on their social and environmental performance.organic farming, conventional farming, social/environmental/financial performance, social and environmental accounting, Agribusiness, Environmental Economics and Policy, Farm Management, Q01, Q12, Q51, M41,

A comparison of the economic and environmental performances of conventional and organic farming: evidence from financial statements

While conventional farming systems face serious problems of sustainability, organic agriculture is seen as a more environmentally friendly system since it favours renewable resources, recycles nutrients, uses the environment’s own systems for controlling pests and diseases, sustains ecosystems, protects soils, and reduces pollution. At the same time organic farming promotes animal welfare, the use of natural foodstuffs, product diversity and the avoidance of waste, among other practices. However, the future of organic agriculture will depend on its economic viability and on the determination shown by governments to protect these practices. This paper performs panel regressions with a sample of Catalan farms (Spain) to test the influence of organic farming on farm output, costs and incomes. It analyses the cost structures of both types of farming and comments on their social and environmental performance

The influence of management accounting use on farm inefficiency

This paper aims to estimate a translog stochastic frontier production function with panel data of 147 mixed Catalan farms in a five-year period. The mean output efficiency in the period analysed was estimated to be 62.3%. We added management variables to the traditional factors explaining farm efficiency, and found that fully integrated management based on reliable accounting information and comprising planning and control phases reveals to be a significant factor positively affecting farm efficiency. Farm efficiency levels were also found to be positively influenced by farm size, while rented and irrigated area influence negatively farm efficiency levels

The influence of management accounting use on farm inefficiency

This paper aims to estimate a translog stochastic frontier production function with panel data of 147 mixed Catalan farms in a five-year period. The mean output efficiency in the period analysed was estimated to be 62.3%. We added management variables to the traditional factors explaining farm efficiency, and found that fully integrated management based on reliable accounting information and comprising planning and control phases reveals to be a significant factor positively affecting farm efficiency. Farm efficiency levels were also found to be positively influenced by farm size, while rented and irrigated area influence negatively farm efficiency levels.Farm Management,

The Effects of Mafia Infiltration on Public Procurement Performance

We examine the effects of Mafia infiltration on public procurement performance, based on a sample of 68,063 public work contracts (PWC) awarded by Italian municipalities over the period 2012-2017, of which 687 are identified as Mafia-infiltrated, either because of being awarded by municipal councils subsequently dissolved due to Mafia infiltration, or because of being won by Mafia-owned firms. Our results reveal that Mafia infiltration is positively associated with number of submitted bids, awarding rebates and execution cost overruns, whereas it is negatively associated with delivery delays for PWC. The effect of Mafia infiltration on execution cost overruns and the probability of their occurrence is weaker for larger PWC, and the elections of the new municipal councils, after the dissolution of the previous ones, do not significantly influence the performance of PWC. Our findings suggest the presence of collusive schemes among bidding firms within the Mafia network and provide new insights for the implementation of more sound policies to tackle practices associated with Mafia infiltration in public procurement

Muscle wasting in cancer and ageing: Cachexia versus sarcopenia

The aim of this chapter is to summarize and evaluate the different mechanisms and catabolic mediators involved in cancer cachexia and ageing sarcopenia since they may represent targets for future promising clinical investigations. Cancer cachexia is a syndrome characterized by a marked weight loss, anorexia, asthenia and anemia. In fact, many patients who die with advanced cancer suffer from cachexia. The degree of cachexia is inversely correlated with the survival time of the patient and it always implies a poor prognosis. Unfortunately, at the clinical level, cachexia is not treated until the patient suffers from a considerable weight loss and wasting. At this point, the cachectic syndrome is almost irreversible. The cachectic state is often associated with the presence and growth of the tumour and leads to a malnutrition status due to the induction of anorexia. In recent years, age-related diseases and disabilities have become of major health interest and importance. This holds particularly for muscle wasting, also known as sarcopenia, that decreases the quality of life of the geriatric population, increasing morbidity and decreasing life expectancy. The cachectic factors (associated with both depletion of fat stores and muscular tissue) can be divided into two categories: of tumour origin and humoural factors. In conclusion, more research should be devoted to the understanding of muscle wasting mediators, both in cancer and ageing, in particular the identification of common mediators may prove as a good therapeutic strategies for both prevention and treatment of wasting both in disease and during healthy ageing