Encyclopedia
Scholarly Community
Encyclopedia
Entry
Video
Image
Journal
Book
News
About
Entry
Entry
Video
Image
Log in/Sign up
Submit
Entry
Video
Image
Subject:
All Disciplines
Arts & Humanities
Biology & Life Sciences
Business & Economics
Chemistry & Materials Science
Computer Science & Mathematics
Engineering
Environmental & Earth Sciences
Medicine & Pharmacology
Physical Sciences
Public Health & Healthcare
Social Sciences
Sort:
Hottest
Latest
Alphabetical (A-Z)
Alphabetical (Z-A)
Type:
All
Topic Review
Biography
Topic Review
Canadian Consumers’ Perceptions of Sustainability of Food Innovations
Educated consumer food choices not only enhance personal health but can also contribute to environmental, economic, and social well-being, as well as food sustainability. Consumers refer mostly to the ecological aspect of food sustainability in their perceptions and food-buying behavior. Web-based information was a widely consulted source of information about food-related sustainability and innovation, although it ranked low among consumers in terms of trust level.
251
20 Oct 2023
Topic Review
Cancellation of Debt (COD) Income
Taxpayers in the United States may have tax consequences when debt is cancelled. This is commonly known as COD (Cancellation of Debt) Income. According to the Internal Revenue Code, the discharge of indebtedness must be included in a taxpayer's gross income. There are exceptions to this rule, however, so a careful examination of one's COD income is important to determine any potential tax consequences. Billions of dollars of cancelled debts will generate many unexpected tax bills, due to debt cancellations that financial institutions have started accelerating in 2012.
501
29 Nov 2022
Topic Review
Cancers: Costs in Relation to Disability-Adjusted Life Years
Cancer represents a major health issue, concerning both the clinical burden (in terms of morbidity and mortality) and the consequent economic implications. With regard to the latter, Disability-Adjusted Life Years (DALYs) are often used to measure the burden of disease since they are a compound unit encompassing both disability and mortality, but substantial heterogeneity occurs when they are translated to monetary value. Each DALY due to cancer has shown to cost, on average, around 9000 USD in high- and upper-middle income countries, although this computation can be strongly influenced by fluctuations depending on cancer type and other parameters (e.g., country, prices). Moreover, the cost per cancer-related DALY has been found to be, on average, 32% (95% CI: 24–42%) of the corresponding countries’ gross domestic product (GDP) per capita, which implies that the use of a priori established parameters, such as GDP or the value of a statistical life (VSL), might lead to presenting rough estimates highly different (even threefold) from what emerges a posteriori, after directly retrieving figures and/or building models out of available data.
311
27 May 2022
Topic Review
Cannibalization (Marketing)
In marketing strategy, cannibalization refers to a reduction in sales volume, sales revenue, or market share of one product as a result of the introduction of a new product by the same producer.
416
31 Oct 2022
Topic Review
Capital Contributions to Food Security
Social capital creates a synergy that benefits all members of a community. This review examines how social capital contributes to the food security of communities. A systematic literature review, based on Prisma, is designed to provide a state of the art review on capacity social capital in this realm. The output of this method led to finding 39 related articles. Studying these articles illustrates that social capital improves food security through two mechanisms of knowledge sharing and product sharing (i.e., sharing food products). It reveals that social capital through improving the food security pillars (i.e., food availability, food accessibility, food utilization, and food system stability) affects food security. In other words, the interaction among the community members results in sharing food products and information among community members, which facilitates food availability and access to food. There are many shreds of evidence in the literature that sharing food and food products among the community member decreases household food security and provides healthy nutrition to vulnerable families, and improves the food utilization pillar of food security. It is also disclosed that belonging to the social networks increases the community members’ resilience and decreases the community’s vulnerability that subsequently strengthens the stability of a food system.
790
26 Nov 2020
Topic Review
Capital Structure
Capital structure is a firm’s mix of debt and equity financing. It is one of the most controversial areas of finance. Many of the results obtained in capital structure theory over the last 50-60 years have been very influential and led their authors to great international recognition. Among the researchers who contributed significantly to capital structure theory, note Nobel Prize Award winners Franco Modigliani, Merton Miller, Joseph Stiglitz, and most recently Jean Tirole. More research and more results are expected in this area in near future.
2.3K
09 Jun 2022
Topic Review
CAPM and Fama and French Three-Five Factor Models
Entitled the Fama and French three-factor (hereafter, FF3F) model (1993), it embraces others risk factors in addition to the CAPM beta, such as the mimicking returns for the size factor and the mimicking returns for the book-to-market factor.
182
02 Jan 2024
Topic Review
Carbon Emissions and Agency Costs in Firm Performance
Carbon emissions and agency costs can have an impact on firms’ financial performance. Firms with higher carbon emissions experience lower performance as the market reacts negatively. Further, firms with both higher carbon emissions and higher agency costs have lower performance.
371
05 Jul 2022
Topic Review
Carbon Emissions and Firm Performance
: This paper examines the effects of carbon emissions on the accounting and market-based performance of financial and non-financial firms in emerging economies. Data for 104 financial and 328 non-financial firms constituting 2591 observations operating in 22 emerging economies were collected from the Datastream database for the period 2011–2020. We applied OLS and 2SLS regression techniques to analyze the data. The results show that financial firms emit less carbon than their non-financial counterparts. The results further show that carbon emissions reduce firms’ return on equity, Tobin’s Q, Z-score, and credit rating. Our findings remain robust in different estimation techniques and alternative proxies of performance. Our results have some important policy implications for emerging economies.
612
17 Dec 2021
Topic Review
Carbon Footprint and European Green Pact
Agriculture and related activities generate a significant amount of greenhouse gas emissions with environmental and biodiversity implications. In the European region, the organically cultivated area and economic growth reduce the carbon footprint, while fertilisers, aquaculture production, investments in road infrastructure and agricultural area determine its increase. The EU has changed its paradigm since 2008–2009. Economic growth has been slowly decoupling from the carbon footprint since 2016, and the rest of the factors analysed have become more environmental since the late 2010s. The EU has positioned itself towards achieving the objectives set by the Green Pact at a slow pace, justified by the heterogeneity of members’ national characteristics, in addition to its purpose not to harm the food security of the population. In order to achieve the objectives proposed by the Green Pact, it is necessary to focus on more extensive organic farming and traditional production methods, more extensive efforts to reduce nitrogen surplus in fertilizer content, to support short agri-food chains and to identify new production techniques, including the use of nanotechnology and high-performance technologies.
336
04 Jul 2022
Page
of
168
Featured Entry Collections
>>
Featured Books
>>
Encyclopedia of Social Sciences
Chief Editor:
Michael McAleer
Encyclopedia of COVID-19
Chief Editor:
Stephen Bustin
Encyclopedia of Fungi
Chief Editor:
Luis V. Lopez-Llorca
Encyclopedia of Digital Society, Industry 5.0 and Smart City
Chief Editor:
Sandro Serpa
Entry
Video
Image
Journal
Book
News
About
Log in/Sign up
New Entry
New Video
New Images
About
Terms and Conditions
Privacy Policy
Advisory Board
Contact
Partner
Video Production Service
Feedback
Top
Feedback
×
Help Center
Browse our user manual, common Q&A, author guidelines, etc.
Rate your experience
Let us know your experience and what we could improve.
Report an error
Is something wrong? Please let us know!
Other feedback
Other feedback you would like to report.
×
Did you find what you were looking for?
Love
Like
Neutral
Dislike
Hate
0
/500
Email
Do you agree to share your valuable feedback publicly on
Encyclopedia
’s homepage?
Yes, I agree. Encyclopedia can post it.
No, I do not agree. I would not like to post my testimonial.
Webpage
Upload a screenshot
(Max file size 2MB)
Submit
Back
Close
×