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Improving the accounting for cost capitalization transactions on biological assets
18 Fevral 2024 25239 V. Mehdiyev •
The article explains the economic nature of biological assets, analyzes the current state of their accounting, and examines the issues of improving this area of accounting based on them. As biological assets are a part of the long-term assets of the enterprise, a number of characteristic business operations related to them may ...
Development trends in digitalization of the agricultural sector
21 İyul 2025 8927 N. Mikayilova • https://doi.org/10.30546/2788-8754.47.01.2025.046
The article examines the inevitable innovations of the modern era, such as digitalization, the Internet of Things, and its application possibilities in the agricultural sector, and attempts are made to draw special attention to the economic benefits of applying new technologies in this field. As a result of the study, it was ...
Harmful temperatures and consumption expenditure: evidence from Nigerian households
30 Oktyabr 2024 21278 O. Okoror, L. Emediegwu, N. Osadolor, J. Animashaun •
This paper examines the effect of changes in temperature on households’ food expenditure in Nigeria. Using micro-data on consumption expenditure from Nigerian households, we find that extreme heat increases per capita consumption expenditure during dry seasons but not in wet seasons. Prior works show that small-scale farmers ...
Stimulation of the application of green technologies in the production of food products
17 Fevral 2025 13325 N. Rahimov •
The application of green technologies in the field of food production creates favorable conditions for the implementation of environmentally friendly production. Food producers, regardless of ownership, are not able to implement the application of green technologies solely at the expense of their own internal resources. Therefore, the ...
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Input access constraints in Azerbaijan’s agriculture: the case of fertilizer use
A. Azimov • https://doi.org/10.30546/19023.2026.01.048.154 • 2026