53 research outputs found

    ANALYSIS OF FISCAL CASH REGISTERS INTRODUCTION AND TAX LEGISLATION NOVELTIES OF THE SUPPLEMENTARY ACTIVITIES ON THE FARM

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    The main purpose of the research is to analyze the recent tax legislation of supplementary activities on farms and to determine if the implementation of fiscal cash registers affects its number. This survey covers 90 holders of subsidiary activities in northeast Slovenia. It was determined that the implementation had mainly affected activities with a yearly income of 3,500 EUR or less. 62% of respondents have been considering resigning. 26% of holders with less than 3,500 EUR of yearly income have resigned. Even though the analysis shows the implementation of fiscal cash registers is not the main cause of resigning, while 29 % of all holders resigned. In general, it represents 5.75% of all registered agricultural holders with supplementary activities. Research also includes farmer's feedback on legal novelties that have been implemented between 2015 and 2018

    National state-of-the-art report

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    Slovenia lies between Croatia (south), Austria (north), Hungary (east) and Italy on the west part. It has approximately 2.000.000 million inhabitants with 20.273 km2 surface area. Slovenia is predominately mountain country. Slovenian mountain and hilly regions are spread out over more than 72,3% of that nation’s total area (1.467.240 hectares). The hilly and mountain regions fall under LFA (less favored) areas which represent 86,3% (1.750.920 hectares) of all nation’s total area. The 74,2% (approximately 449.000 hectares) of agricultural land in use are under LFA. Forests and the forest landscape are the most recognisable spatial elements in Slovenia, which also represent a large market opportunity and a comparable advantage for Slovenia. With forests covering 60% of its territory, Slovenia is the third most forest-rich country in Europe. Animal husbandry is the prevailing activity in Slovenian agriculture. GDP in Slovenia is 35466,0 (in Miol €) in 2012 and 36171,8 (in Miol €) in 2011. Agriculture reaches 2.1% of the GDP in the national economy, it means approximately 1396,1 (in Miol €). From final data in 2010 the agricultural holdings used 474,432 hectares of agricultural area and bred 421,553 LSU (livestock units). In 2010 almost 79% of agricultural holdings in Slovenia bred livestock. An average agricultural holding thus used 6.4 hectares of agricultural area and bred 5.6 LSU. In the past ten years the average size of agricultural holdings in Slovenia increased by 0.8 hectares of utilized agricultural area and 0.1 LSU

    CHARACTERISTICS OF VALUE BASED FOOD CHAIN IN ORGANIC SECTOR (case studies from Slovenia)

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    In the literature the value based food chains express two main characteristics: business relationships among strategic partners interacting in the supply chain are based on a written set of values and food products are differentiated from similar food products based on product attributes such as food quality, safety, and/or functionality along with environmental and social attributes (Stevenson, 2009). To verify the first part of the definition the analysis of two organic food chains where carried out. For the analysis of business relationships and food quality communication in the food chain two different methodological approaches were used. For collecting the input data a semi-structured interviews with various stakeholders were performed. The results of analyzed case studies are showing, that the characteristics of value based food chains could be broader and more complex if considering some additional perspectives

    THE EFFECTS OF VALUE BASED AGRO-FOOD CHAIN ON THE SOCIO-ECONOMIC SITUATION OF DAIRY FARMS IN MOUNTAIN REGIONS

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    The eligibility of production on dairy farms in mountain regions was analysed using empirical data on the effect of a value-based agro-food chain. The analysis focused on social and economic (i.e. socioeconomic) impacts. For this case study, we chose an agro-food chain in which the Planika Dairy plays a key role. Three different methodological approaches were used: i) econometric modelling, ii) multivariate matrix analysis and iii) constellation analysis. The results show that this agro-food chain has a positive economic impact on the dairy farms studied. In addition, a correlation exists between indirect socioeconomic impacts and well-developed relationships between the actors in the food chain, which are characterised by high levels of confidence and mutual trust. The empirical results obtained indicate the relevance of maintaining milk production in Slovenian mountain regions and the importance of preserving the value-based agro-food chain to ensure the dairy farms’ continued existence. The results of the econometric modelling show that dairy farms in the analysed value-based agro-food chain would experience a small decline in the Planika Dairy’s demand for milk, given an increase of one percent in the market price of consumption milk. A slightly higher decline in demand for milk (0.12%) would negatively affect farms that are not part of the value-based agro-food chain. The correlations between socioeconomic impacts were found through multivariate analysis, in which the ‘higher purchase price of milk’, ‘regular payment’ and ‘proximity collection point for milk’ are important factors in the existence of farms in mountain regions connected to the Planika Dairy. Constellation analysis revealed quite well developed communication about the quality of basic raw materials (i.e. milk) and dairy products, while the communication of values such as fair price, animal welfare, reduced use of pesticides and environmentally friendly farming does not exist or is lost along the chain. This study found that actors in the value-based agro-food chain analysed have forgotten the importance of communicating about values, which is a necessary element in the successful growth of value-based agro-food chains

    From niche to volume with integrity and trust. Case study Fact sheet. Ekodar - Slovenia

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    The “Ekodar” organic beef label was established in 2009 by the Šaleška Valley agricultural cooperative. Currently, 76 producers/farmers label their products with the Ekodar brand, which speaks to a onnection of trust between consumers. The meat is available in eleven large producers and retailers, such as Mercator, two organic shops, two agricultural co’ops, as well as online, and delivery is available in twelve cities throughout Slovenia. Marketing and distribution is done via the central umbrella of the Šaleška Valley (owner of the brand) agricultural cooperative. The special characteristic f the “Ekodar” brand is its QR code, which allows consumers to trace the origins of their meat. In using a smart phone to scan QR codes on packaging before purchase, consumers can receive full information about their meat’s farm location, the size of the farm, and the size of the cattle herd on the farm. The main (key) actor of the brand, the Šaleška Valley agricultural cooperative, usually describes the business logic of the food chain before inviting new actors to cooperate. Internally, business plans have been questioned, especially during the first two years of the Ekodar brand’s existence, as there were difficulties involved in promoting it on the market (i.e., they were selling organic beef under the conventional price). Strategic decisions are usually made by the Šaleška Valley agricultural cooperative. The company’s board is mainly concerned with the economic matters. We did not witness internal or external criticisms of the company’s modes of management and governance

    How is the communication of values, qualities, and motivations supported along the value chain from producer to consumer and vice versa?

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    First, we consider it helpful to give a short introduction into the topic of communication and share some reflections why this aspect is important to look at in the frame of the HealthyGrowth project. The general question is why communication is necessary and what the purpose of communication is. One aspect commonly mentioned concerns information as a means of marketing. As Karstberg (2015) notes: “Research shows that a significant barrier to consumers purchasing more organic foods is lack of information. This leads the relevant body of research to call for better communication around organic foods.” Zanoli and Naspetti (2002:652) expressed the need “to devise a better communication strategy” with a view to “informing consumers about the extra quality inherent in organic food” (Duffy et al. 2005:374). And Aertsens et al. (2011) add that consequently, “consumers’ lack of knowledge concerning organic food is an important factor slowing down growth”. So communication is of utmost importance when it comes to aspects of growth of the organic sector. However, ultimately communication is the basis of every human interaction. It is the process by which we create sense and meaning and built up relationships with each other. Communication is thus to be understood in its broadest sense, so that actually everything that carries meaning or conveys a message is to be understood as communication. It therefore comprises all forms of audio-visual interactions between people (face-to-face conversations, phone calls, skype/web-meetings etc.) as well as artefacts like receipts, contracts, e-mails, all forms of publication materials (e.g. brochures, leaflets, flyers, radio or TV commercials, video clips, newspaper ads etc.) and – not to forget – of course also the (organic) products themselves. This said the next point in question is what the purpose of communication is specifically within values based organic food chains. Regarding the overall objective the HealthyGrowth project, we are primarily interested to investigate the role of communication for maintaining trust and integrity during growth processes. In this respect, communication becomes particularly important for collectively developing desired qualities, discussing which values to communicate, establishing fairness,loyalty, identification and trust or simply negotiating volumes and prizes. Moreover, it plays also a crucial role for increasing the knowledge of stakeholders involved along the supply chain

    Prehrambeni lanci temeljeni na vrijednosti kao prilika ekonomskog prosperiteta mliječnih gospodarstava: metoda translog funkcije profita

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    This paper utilizes available data sets and a single translog profit function to examine the performance of dairy farms operating in mountain and lowland areas, respectively. A translog profit model estimates reveal an apparent trend going toward explaining the better economic performance of highland dairy farms stemming from their capability to adjust accurately to underlying changes in the milk market. The empirical analysis finds mostly inelastic price elasticity trends. Translog profit model alleviates the path of understanding in explaining the better economic situation of these high-land dairy farms stemming from their capability to adjust adequately and promptly to ongoing changes in the milk market. Finally, the results of the study could at the same time deliver a new dimension in further debate about CAP post-2020 developments.U radu se koriste raspoloživi statistički podaci i translog funkcija profita procjene performansi mliječnih farmi koje se nalaze u planinskim i nizinskim područjima Slovenije. Translog model profita pokazuje trend koji objašnjava bolji ekonomski učinak mliječnih gospodarstava u planinskim područjima kao posljedicu njihove sposobnosti prilagodbe glavnim promjenama na tržištu mlijeka. Empirijska analiza pokazuje trend neelastičnosti cijena mlijeka. Translog model profita prikazuje ekonomsku situaciju promatranih gospodarstava kao posljedicu njihove sposobnosti adekvatnom i brzom prilagođavanju stalnim promjenama na tržištu. Zaključno, rezultati ove analize mogu doprinijeti novoj dimenziji rasprave o razvoju ZPP-a nakon 2020. godine

    Višekriterijski i ekonometrijski pristup ocjenjivanja mliječnih proizvoda

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    This study examined the multi-criteria assessment of four dairy products: “Pomursko mlejko” (Pomurje milk), “Lejko mleko” (light milk), “Fyto mleko” (Fyto milk) and “Posneto mleko v prahu” (dried milk). The research was executed by using a multi-criteria methodology, DEX, which was complemented by an econometric analysis for light milk to estimate the trends in production and consumption before analyzed dairy products were implemented on the market. DEXi computer program results indicated that all analyzed milk products were ‘above average’. The econometric model was applied to examine changes in the demand for low-fat milk (light milk). Empirical results showed significant consumer response to the increase in the prices of low-fat milk demonstrating income elasticity (1,15 unit).Multikriterijski pristup ocjenjivanja mliječnih proizvoda u smislu upotrebe DEX bio je nadograđen ekonometrijskom analizom za ocjenjivanje proizvodnih i potrošačkih trendova prije negoli su analizirani proizvodi uvršteni u prodaju. Studija istražuje četiri različita mliječna proizvoda odnosno proizvodne alternative: “Pomursko mlejko”, “Lejko mleko”, “Fyto mleko” i “Posneto mleko v prahu”. Rezultati DEXi analize ukazuju na to da se svi analizirani mliječni proizvodi svrstavaju u kategoriju “iznadprosječni”. Istraživana je mogućnost poboljšanja situacije s mlijekom u prahu preko povećanja njegove distribucijske moći na tržištu, te je pri tome upotrijebljena “what-if‘” (“što-ako”) analiza. U zadnjoj fazi izgrađen je ekonometrijski model za ocjenjivanje promjena u strukturi potraživanja mlijeka s malim postotkom masnoće. Empirijski rezultati pokazali su veliku reakciju kupaca na promjene u cijenama te vrste mlijeka, s relativno visokim vrijednostima elastičnosti potraživanja (1,15 jedinice)

    Multi-criteria assessment of less favoured areas: A state level

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    The paper present a multi-criteria decision DEXi model for assessment of less favoured areas (LFAs). The tool enables easier assessment of farming in different areas of Slovene LFAs with respect to criteria of sustainability. Analysis of LFAs and final integration of the assessment of LFAs depend upon various criteria. In this paper we analyze individual LFAs and farming systems in these areas at the state level with respect to criteria of sustainability and farming potential

    La sostenibilidad económica de la cría intensiva no comercial de conejos: Estudio de caso de Slovenia

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    The aim of this study is to present the calculation of technological and economic viability in rabbit meat production. The input data and due results were based on a real case (farm) from Slovenia. The farm primarily produces rabbit meat for self-sufficient consumption, not for commercial purposes. The economic calculations were based on data collected from two production cycles, totalling 221 rabbits. Results show that production is economically justified when the selling price of rabbit meat amounts to at least 8 EUR/kg. Should the selling price of rabbit meat reach 9 EUR/kg, the financial result would increase for approximately 15 %. The analysis of economic viability in rabbit meat production confirms that such production is economically justified.Cilj ovog rada je prikazati tehnološku i ekonomsku održivost proizvodnje mesa kunića. Ulazni podaci i dobiveni rezultati preuzeti su iz poslovanja odabrane farme u Sloveniji. Farma meso kunića prvenstveno proizvodi za vlastite potrebe, a ne u komercijalne svrhe. Izračuni ekonomskih pokazatelja temelje se na podacima prikupljenima tijekom dva proizvodna ciklusa, ukupno 221 kunić. Rezultati pokazuju da je proizvodnja ekonomski opravdana pri prodajnoj cijeni mesa kunića od najmanje 8 EUR/kg. Kada bi se postigla prodajna cijena mesa kuniće od 9 EUR/kg, financijski bi rezultati bili uvećani za otprilike 15 %. Analiza ekonomske održivosti proizvodnje mesa kunića potvrđuje ekonomsku opravdanost njegove proizvodnje.Ziel dieser Arbeit ist es, die technologische und wirtschaftliche Nachhaltigkeit der Herstellung von Kaninchenfleisch zu zeigen. Die Eingangsangaben und gewonnenen Ergebnisse wurden aus der geschäftlichen Tätigkeit einer auserwählten Farm aus Slowenien übernommen. Die Farm stellt Kaninchenfleisch in erster Linie für den Eigenbedarf und nicht zu kommerziellen Zwecken her. Die Berechnung der wirtschaftlichen Parameter beruht auf Angaben, die während zwei Herstellungszyklen gesammelt wurden, von insgesamt 221 Kaninchen. Die Ergebnisse zeigen eine wirtschaftliche Produktion bei einem Verkaufspreis für Kaninchenfleisch von mindesten 8 EUR/kg. Bei einem Verkaufspreis für Kaninchenfleisch von 9 EUR/kg, würden die finanziellen Ergebnisse um circa 15% ansteigen. Die Analyse der wirtschaftlichen Nachhaltigkeit der Herstellung von Kaninchenfleisch bestätigt die Wirtschaftlichkeit seiner Herstellung.L’obiettivo di questo studio consiste nell’illustrare la sostenibilità tecnologica ed economica della produzione della carne di coniglio. I dati d’input e i risultati ottenuti sono stati attinti dall’attività di una certa fattoria operante in Slovenia. Questa fattoria produce carne di coniglio prevalentemente per uso proprio; non si tratta, dunque, di un allevamento commerciale. I calcoli degli indicatori economici si basano sui dati raccolti nel corso di due cicli di produzione, per un totale di 221 conigli. I risultati ottenuti ci dicono che tale produzione sarà giustificata dal punto di vista economico se il prezzo di vendita della carne del coniglio sarà pari ad almeno 8 EUR/kg. Se si riuscisse ad ottenere un prezzo di vendita pari a 9 EUR/kg, i risultati finanziari subirebbero un aumento di circa il 15%. L’analisi della sostenibilità economica della produzione della carne di coniglio conferma la giustificazione economica della sua produzione.El objetivo de este trabajo fue mostrar la sostenibilidad tecnológica y económica de la producción de carne de conejos. Los datos de entrada y los resultados fueron tomados de una granja elegida de Eslovenia. La granja produce la carne de conejos principalmente para sus propias necesidades y no con el fin comercial. El cálculo de indicadores económicos está basado en datos recogidos de dos ciclos de producción, con 221 conejos en total. Los resultados muestran que la producción tiene la justificación económica con el precio de venta de carne de conejos por lo menos 8 EUR/kg. Si se alcanzaría el precio de venta de carne de conejos de 9 EUR/kg, los resultados financieros aumentarían aproximadamente 15%. El análisis de sostenibilidad económica de la producción de carne de conejos confirma la justificación económica de su producción
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