|
|
|
|
| |
|
|
| Bressan, Valéria Gama Fully; Braga, Marcelo Jose; Bressan, Aureliano Angel. |
| This article presents a financial analysis of agricultural credit cooperatives in Minas Gerais, between 1998 and 2001. The financial indicators used in this study were separated in the following groups: struture, solvency, costs, financial returns and growth, whose definitions were extracted from the Austin Asis Consulting Company manual. The t-test, with a 5% level of significance, was used as a analytical framework for the financial performance from one year to the next one. As a general result, the indicators showed that the asset and liability accounts were in equilibria, allowing to conclude that the agricultural credit cooperatives of Minas Gerais are in a stable financial situation. |
| Tipo: Journal Article |
Palavras-chave: Financial evaluation; Financial indicators; Agricultural credit cooperatives. |
| Ano: 2003 |
URL: http://purl.umn.edu/43567 |
| |
|
|
| Boyd, James. |
| The concept of pollution prevention, or "P2," signifies a new, proactive environmental mindset that targets the causes, rather than the consequences, of polluting activity. While anecdotal evidence suggests that P2 opportunities exist and that many have been pursued, there is also the perception that the pace of P2 is far too slow. To explore that claim--and to shed light on barriers to P2 innovation--this paper presents case studies of industrial P2 projects that were in some way unsuccessful. While based on a very limited sample, the evidence contradicts the view that firms suffer from organizational weaknesses that make them unable to appreciate the financial benefits of P2 investments. Instead, the projects foundered because of significant unresolved... |
| Tipo: Working or Discussion Paper |
Palavras-chave: Pollution prevention; Financial evaluation; Environmental accounting; Environmental Economics and Policy; Q2; L65; O33. |
| Ano: 1998 |
URL: http://purl.umn.edu/10614 |
| |
|
|
|
