Suchergebnisse

AbstractThis paper aims to investigate the relationship between Halal certification and corporate social responsibility (CSR) disclosures in Italian food and beverage companies. We employ an explorative method using content analysis, followed by chi‐square test, correlation analysis, and a multivariate regression to address the research objectives. We find a relationship between being a Halal or non‐Halal company and CSR disclosures. Additionally, there is a significant and positive relationship between Halal certified CSR firms' disclosure index and return on investment. The paper reveals that companies with Halal certificates have a greater tendency towards CSR. The results are relevant for academics and practitioners. To the best of our knowledge, our paper strengthens the discussion on halal certification and CSR scientifically. Additionally, our results are useful for practitioners as managers and entrepreneurs, to understand halal certification's value and its link with the environmental, economic and social space.

The COVID-19 pandemic in Indonesia has shaken the country, from public health to economic conditions. This has led to the issuance of new policies from the government, one of which has an impact on the sales of companies. This study aims to examine whether there are differences in the company's activities using the activity ratio as a benchmark. The sample of this research is food and beverage companies listed on the IDX with purposive sampling method. The data analysis method used is descriptive statistics and normality test, while the average difference test uses the paired sample t-test and the wilcoxon signed-rank test. Paired sample t-test on current asset turnover shows that there is a difference between before and during the pandemic. Meanwhile, the results of inventory turnover show no difference before and during the pandemic. The wilcoxon signed-rank test for total asset turnover showed that there was a difference between before and during the pandemic. Meanwhile, accounts receivable turnover and account payable turnover showed no difference before and during the pandemic.

Export competitiveness of European Union countries in the food and beverages sector is analyzed and assessed in the article. Research is carried out using the revealed comparative advantage index method for the period of 2012-2018. Research results showed that more than a half of European Union countries are competitive in the export of goods in the food and beverage sector. Food and beverage sector often does not require many or smart technologies, exceptional arrangements, geographic or economic opportunities thus making most of the European Union countries competitive in the food and beverage sector. Those countries also maintain their position in the long run and improve it. The most competitive of all European Union countries were found to be Latvia, Greece, Denmark, Spain and Lithuania, while having done the more comprehensive research of the export competitiveness of these countries it was noticed that the countries specialize most in the export of those food products and beverages, the production or procurement of which, they have, likely, the best possible conditions. On the other hand, research results showed that even those countries that are competitive in the export of goods in the food and beverage sector may not remain such in the export of particular food products and beverages.

Now in a fully revised and updated second edition, this volume provides a contemporary overview of food processing/packaging technologies. It acquaints the reader with food preservation processes, shelf life and logistical considerations, as well as packaging materials, machines and processes necessary for a wide range of packaging presentations. The new edition addresses environmental and sustainability concerns, and also examines applications of emerging technologies such as RFID and nanotechnology. It is directed at packaging technologists, those involved in the design and development of pac.

This brief presents the result of a rapid assessment on how the containment measures have affected the performance of the Kenyan food and beverage manufacturing industry and what measure companies need to support them during the pandemic. The vast majority of surveyed firms were still operating in May 2020, but most of them at reduced capacity. Many firms had to pay higher prices for raw materials and for procuring these materials. Most firms adjusted their production patterns in response to the situation, in particular by reducing production volumes of some products. Companies for the most part held on to their employees, but at times had to reduce salaries. Many increased shifts to ensure social distancing. Around 70% of companies were impacted by foreign governments' measures, in particular through delays and additional requirements at the border as well as drops in exports. To reduce the economic impact of Covid-19 containment measures, companies most frequently called for practical and business-survival interventions, such as measures to facilitate the movement of goods, tax relief and support in the area of health and safety.

This brief presents the result of a rapid assessment on how the containment measures have affected the performance of the Nigerian food and beverage manufacturing industry and what measure companies need to support them during the pandemic.The majority of surveyed firms were still operating in May 2020, but most of them at reduced capacity. Almost all of the firms had to pay higher prices for raw materials and for procuring these materials. Most firms adjusted their production patterns in response to the situation, in particular by reducing production volumes of some products. Companies for the most part held on to their employees, but at times had to reduce salaries. Many increased shifts to ensure social distancing. Almost three quarters of companies were impacted by foreign governments' measures, in particular through drops in imports as well as delays and additional requirements at the border. To reduce the economic impact of Covid-19 containment measures, companies most frequently called for financial assistance, followed by measures to facilitate the movement of goods and to reduce input prices.

It is challenging that food and beverage sub-sector is growing rapidly these days. As a matter of fact, there are various variables affecting the accounting conservatism in food and beverage industry. The purpose of this study is to determine simultaneously and partially the factors that influence accounting conservatism. These factors are debt covenant, company growth, financial distress, litigation risk, and political costs. The population of this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This study applied purposive sampling technique in selecting the sample of this study. This study used multiple regression analysis using SPSS software. The partial test showed that debt covenant and financial distress had a significant effect on accounting conservatism. Besides, the variables of company growth, financial distress, and political costs had no significant effect on accounting conservatism. Simultaneous test results showed that there was a significant influence of debt covenant, company growth, financial distress, litigation risk, and political costs on accounting conservatism. Further research is encouraged to be conducted on companies listed on IDX from various sub-sectors other than food and beverage to broaden the coverage. Also, it would be interesting to observe other factors affecting accounting conservatism through other periods to compare the results.Keywords: accounting conservatism, food and beverage sub-sector, 2016-2020 period

This brief presents the result of a rapid assessment on how the lockdown measures have affected the performance of the South African food and beverage manufacturing industry and the critical issues that firms face during and post lockdown. Most firms in the South African food and beverage manufacturing sector were still operating in May 2020, but often at reduced capacity. A sizeable share of firms had to pay higher prices for raw materials, in particular smaller companies. Most firms adjusted their production patterns in response to the lockdown situation by reducing and/or increasing production volumes of some product, especially in the meat, dairy and beverage sub-sectors. Companies for the most part held on to their employees, but at times had to reduce salaries. Most increased shifts to ensure social distancing. Two thirds of companies were impacted by foreign governments' measures, in particular through delays and additional requirements at the border. To reduce the economic impact of Covid-19 containment measures, companies called for a re-opening of the economy, financial support and assistance in the area of health and safety.