Wybrane podejścia metodologicznego do rozkładu pyramid zwrotu z aktywów dla potrzeby finansowe ładu korporacyjnego

The most important factor often determining the prosperity or bankruptcy is the ability of the firm to make correct decisions in financial management questions. Like every decision, the decisions on the level of financial management must be based on detailed financial analysis. Pyramid systems of financial and economic indicators are therefore inevitable and extremely important tools of the financial analysis. They are able to capture the different processes and relations in the enterprise. The main goal of this paper is to describe the methodological approaches to create a hierarchy of selected financial and economic indicators and their subsequent practical use in the pyramid systems.Najważniejszym czynnikiem często określenia dobrobytu lub upadłości jest zdolność przedsiębiorstwa do podejmowania właściwych decyzji w kwestii finansowych zarządzania. Jak każda decyzja, decyzje na poziomie zarządzania finansami musi opierać się na szczegółowej analizie finansowej. Systemów Piramida wskaźników finansowych i ekonomicznych są więc nieuniknione i bardzo ważne narzędzia analizy finansowej. Są one w stanie uchwycić różnych procesów i stosunków w przedsiębiorstwie. Głównym celem tego artykułu jest opisanie podejścia metodologicznego do tworzenia hierarchii wybrane dane finansowe i wskaźniki ekonomiczne, a następnie ich praktyczne zastosowanie w systemach piramidy

The impact of crop rotation and land fragmentation on farm productivity in Albania

We estimate the impact of land fragmentation and crop rotation on farm productivity in rural Albania. We employ stochastic production frontier estimation approach and Tobit regression on survey data collected among farm households in Albania in 2013. Our estimates suggest that land fragmentation improves farm efficiency likely because it allows a better use of household labour during the production seasons. Our estimates also suggest that crop rotation increases farm efficiency. However, the land fragmentation dominates the crop rotation in impacting farm efficiency

Does Land Fragmentation Increase Agricultural Production Diversification in Rural Albania?

We analyze land fragmentation and its implications for production diversification in rural Albania. We find that land fragmentation stimulates significantly more diversification for households which use a larger proportion of agricultural production for self-consumption than for more market-oriented households. Our results indicate that the land fragmentation contributed to food security improvement by increasing the variety of on-farm produced foods for household self-consumption, thus ensuring a higher likelihood of meeting nutrient requirements that can promote good health of rural population in Albania. Acknowledgement