The document compares several coffee certifications across various categories such as history, market focus, and standards. The certifications discussed include Organic, Fair Trade, Rainforest Alliance, Smithsonian Bird Friendly, and Utz Certified. 4C Common Code is also mentioned as a baseline certification aimed at enhancing economic, social and environmental production conditions for all involved in the coffee sector.
BioSustain is a certified approach to sustainable development along the salmon value chain. It uses life cycle assessments to evaluate environmental impacts and optimize feed recipes to lower the carbon footprint and eco-efficiency index. BioMar aims to implement BioSustain through raw material sourcing, feed production, farming, processing, and retail to benefit businesses and the environment.
Professional english for_students_of_logistics_disclaimerAntoree.com
This document provides an overview of logistics and supply chain management. It discusses that logistics involves the management of the flow of goods, information, and resources between the point of origin and point of consumption to meet customer needs. Supply chain management includes all the activities associated with procuring materials, transforming them into products, and distributing the products to customers. Logistics management is part of supply chain management and plans and controls the efficient flow of goods, services, and information. Successful operators work closely with customers to improve supply chain efficiency using latest techniques.
SQF Certification for Packaging Companies = Food Safety SuccessSCS Global Services
As the packaging industry gears up for SQF, industry members should be well acquainted with the rigors of the program as well as the opportunities it represents. This presentation describes the drivers for SQF in the food packaging industry, the requirements for becoming certified, as well as SQF training options for getting started.
BioSustain is a certified approach to sustainable development along the salmon value chain. It uses life cycle assessments to evaluate environmental impacts and optimize feed recipes to lower the carbon footprint and eco-efficiency index. BioMar aims to implement BioSustain through raw material sourcing, feed production, farming, processing, and retail to benefit businesses and the environment.
Professional english for_students_of_logistics_disclaimerAntoree.com
This document provides an overview of logistics and supply chain management. It discusses that logistics involves the management of the flow of goods, information, and resources between the point of origin and point of consumption to meet customer needs. Supply chain management includes all the activities associated with procuring materials, transforming them into products, and distributing the products to customers. Logistics management is part of supply chain management and plans and controls the efficient flow of goods, services, and information. Successful operators work closely with customers to improve supply chain efficiency using latest techniques.
SQF Certification for Packaging Companies = Food Safety SuccessSCS Global Services
As the packaging industry gears up for SQF, industry members should be well acquainted with the rigors of the program as well as the opportunities it represents. This presentation describes the drivers for SQF in the food packaging industry, the requirements for becoming certified, as well as SQF training options for getting started.
This document summarizes a presentation on remaking historical memory in Southeast Asia given at Mahidol University in February 2012. The presentation focused on invented memory in the making of economic policy, using the case study of coffee trading in Vietnam's Central Highlands. Specifically, it discussed how financial instruments and the introduction of futures contracts changed the traditional trading of coffee. It also analyzed these changes in the context of characteristics of modern networked, liquid, and risky societies.
http://www.howardmarksandco.co.uk - We may have heard of the term of tax advisor but there are some things that need to be cleared up. We attempt to provide a clearer picture. For More information please call us at: 0208 942 6505
Phuong - Taxation - Chapter 8 - The tax practitioner and the UK tax environme...Phuong Nguyen
This document provides an overview of taxation in the UK. It discusses the main sources of UK tax legislation including Acts of Parliament, statutory instruments, and case law. It also describes the role and organization of HM Revenue & Customs, which administers the UK tax system. Finally, it defines different types of taxes such as income tax, corporation tax, capital gains tax, and inheritance tax, and how income is classified for taxation purposes.
Phuong - Principles of Accounting - An introductionPhuong Nguyen
Accounting provides essential financial information about a business. It involves recording financial transactions, classifying them, and communicating their effects. There are several branches of accounting, including financial accounting, management accounting, and auditing. Financial accounting provides periodic reports for external users, while management accounting supplies frequent internal information. Accounting helps owners, managers, investors and other stakeholders understand a business's performance and financial position. It is a crucial information system that people need to understand for business and economic decision making.
Duties and responsibilities of a tax consultantTracie Heisler
Tax consultants provide advice to help individuals and companies minimize their tax burden. They prepare tax filings, suggest tax savings strategies, and ensure compliance with tax laws. Key responsibilities include keeping a client's taxes as low as possible within the law, tracking new tax programs, advising on the best legal options, and maintaining accurate documentation. Tax consultants must also act responsibly with tax authorities, understand all tax regulations, ensure advice considers penalties, and communicate clearly with clients. Experience and knowledge of changing rules are also important for tax advisors to serve their clients effectively.
The aim of this presentation is:
- to introduce you to a futures contract;
- to help you understand how a futures exchange operates; and
- to use a futures contract as a tool of price risk management that is one of five functions of a futures exchange
--
Actually, it is the presentation that I presented for applying for a position of lecturer at An Giang University (http://www.agu.edu.vn)
Phuong - Taxation in the UK - Chapter 9 - The personal tax computationPhuong Nguyen
Going along with this presentation is the instruction for self-learning, hihi, but in Vietnamese :D
Hope it would be helpful for you in this quite boring subject ^^
(Please read comments from the bottom to the top)
Phuong HM Nguyen - The Market Forces of Supply and DemandPhuong Nguyen
1. The document discusses the key concepts of supply and demand, including market forces, equilibrium price and quantity, determinants of supply and demand, and how shifts in supply and demand curves impact equilibrium.
2. Demand is defined as the quantity of a good consumers are willing and able to purchase at different prices, and is impacted by income, prices of substitutes and complements, tastes, and number of buyers. The law of demand states that price and quantity demanded are inversely related.
3. Supply is defined as the quantity of a good producers are willing to provide at different prices, and can shift due to input prices, technology, expectations, and number of sellers. The law of supply states that
This document provides an example computation of income tax for Mr. De Castro, a professor with a monthly salary of 85,000 pesos. It calculates his monthly and annual tax under two scenarios: as a single filer and as married with 4 dependents. As a single filer, Mr. De Castro's tax due is 270,792 pesos resulting in an overpayment of 55,608 pesos. As married with 4 dependents, his tax due is 238,792 pesos resulting in an overpayment of 87,608 pesos.
Woolworths Limited's Environment Manager Kane Hardingham presented on the company's sustainability strategy and efforts around ethical and sustainable sourcing from Asia. Some key points included:
1) Woolworths has set targets to reduce carbon emissions and water usage by 2015 and eliminate food waste to landfill by the same year.
2) The company works to source seafood and palm oil sustainably and only use certified sustainable timber and paper products.
3) Over $6.6 million has been invested in sustainable agriculture projects in Australia since 2007 through its Fresh Food Future program.
4) Woolworths aims to protect its reputation and meet customer expectations through a policy applying labour condition standards to all global suppliers and third party
The document discusses challenges facing the aquaculture feed industry. It interviews several feed producers who discuss challenges such as rising feed costs and environmental regulations. They also discuss new product developments focused on fish health, organic certification, and reducing dependence on fishmeal through alternative proteins. The future outlook is positive as companies expect to grow through new technologies and partnerships while improving sustainability.
The document discusses product stewardship, which is the principle that all entities involved in a product's lifecycle - from production to disposal - share responsibility for reducing its environmental and health impacts. It notes that Americans throw away large amounts of waste each year, including millions of tons of appliances, electronics, and tires. The full environmental impacts of products are greater than just disposal, including impacts from raw material extraction through manufacturing. Product stewardship aims to create shared responsibility between producers, distributors, retailers, consumers, and waste managers at each stage from production to disposal.
This document provides a comparison matrix of six major sustainable coffee certifications: Organic, Fair Trade Certified, Rainforest Alliance, Smithsonian Bird Friendly, Utz Certified, and 4C Common Code. It outlines the mission, market focus, history, development process, scope, technical assistance, inspection frequency, traceability, costs to producers, and fees for each certification. The matrix aims to help buyers and producers evaluate and compare the different certification schemes.
C:\Fakepath\C Kimbro Tennessee Maintaining Sustainability In A Tough Economynacaa
Nursery owners in Tennessee have struggled with poor economic conditions and weather issues over the past three years. The University of Tennessee Extension held a two-day workshop to help nursery owners develop economic plans and strategies to manage risks. The workshop covered financial management, marketing, production risks, and stress management. As a result, participants reported gaining knowledge in these areas and anticipated over $101,000 in economic impact. The Extension plans to continue supporting nursery owners through newsletters, phone and email contacts.
C kimbro tennessee maintaining sustainability in a tough economynacaa
The University of Tennessee Extension held a workshop called "Maintaining Sustainability in a Tough Economy" for commercial nursery owners. Over two sessions, the workshop provided education on production risks, financial management, marketing, and stress management. As a result of the workshop, nursery owners reported gaining knowledge in these areas and setting new goals. Participants also anticipated the changes would result in over $101,000 of economic impact for their businesses. The Extension aims to help nursery owners overcome challenges of the difficult economy.
The Rainforest Alliance has succeeded in driving widespread adoption of sustainable practices in forests, farms, and businesses around the world. Their work transforming land use and business practices to be more sustainable has been at the forefront of efforts to tip the balance towards a sustainable future. They have brought billions in benefits through conserving over 100 million acres of land and improving lives of over 1 million workers and families. Looking ahead, they believe sustainability will become the norm in key industries by making responsible production an integral part of successful economic activity in the 21st century.
Greenway Grameen Infra is India's first ecosystem services company focused on sustainable rural infrastructure. It has been operational for 2.5 years and combines skills in engineering, natural resource management, and social engagement to design products and services that benefit rural communities in an environmentally responsible way. Native Konbac Bamboo Products is an emerging enterprise that has been operational for 1.5 years focusing on luxury bamboo furniture to revive the use of bamboo in the luxury goods market across India and for export. KNID focuses on organizing the vegetable supply chain in Bihar, UP, and Uttarakhand to reduce waste and facilitate direct links between producers and vendors.
This document summarizes a presentation on remaking historical memory in Southeast Asia given at Mahidol University in February 2012. The presentation focused on invented memory in the making of economic policy, using the case study of coffee trading in Vietnam's Central Highlands. Specifically, it discussed how financial instruments and the introduction of futures contracts changed the traditional trading of coffee. It also analyzed these changes in the context of characteristics of modern networked, liquid, and risky societies.
http://www.howardmarksandco.co.uk - We may have heard of the term of tax advisor but there are some things that need to be cleared up. We attempt to provide a clearer picture. For More information please call us at: 0208 942 6505
Phuong - Taxation - Chapter 8 - The tax practitioner and the UK tax environme...Phuong Nguyen
This document provides an overview of taxation in the UK. It discusses the main sources of UK tax legislation including Acts of Parliament, statutory instruments, and case law. It also describes the role and organization of HM Revenue & Customs, which administers the UK tax system. Finally, it defines different types of taxes such as income tax, corporation tax, capital gains tax, and inheritance tax, and how income is classified for taxation purposes.
Phuong - Principles of Accounting - An introductionPhuong Nguyen
Accounting provides essential financial information about a business. It involves recording financial transactions, classifying them, and communicating their effects. There are several branches of accounting, including financial accounting, management accounting, and auditing. Financial accounting provides periodic reports for external users, while management accounting supplies frequent internal information. Accounting helps owners, managers, investors and other stakeholders understand a business's performance and financial position. It is a crucial information system that people need to understand for business and economic decision making.
Duties and responsibilities of a tax consultantTracie Heisler
Tax consultants provide advice to help individuals and companies minimize their tax burden. They prepare tax filings, suggest tax savings strategies, and ensure compliance with tax laws. Key responsibilities include keeping a client's taxes as low as possible within the law, tracking new tax programs, advising on the best legal options, and maintaining accurate documentation. Tax consultants must also act responsibly with tax authorities, understand all tax regulations, ensure advice considers penalties, and communicate clearly with clients. Experience and knowledge of changing rules are also important for tax advisors to serve their clients effectively.
The aim of this presentation is:
- to introduce you to a futures contract;
- to help you understand how a futures exchange operates; and
- to use a futures contract as a tool of price risk management that is one of five functions of a futures exchange
--
Actually, it is the presentation that I presented for applying for a position of lecturer at An Giang University (http://www.agu.edu.vn)
Phuong - Taxation in the UK - Chapter 9 - The personal tax computationPhuong Nguyen
Going along with this presentation is the instruction for self-learning, hihi, but in Vietnamese :D
Hope it would be helpful for you in this quite boring subject ^^
(Please read comments from the bottom to the top)
Phuong HM Nguyen - The Market Forces of Supply and DemandPhuong Nguyen
1. The document discusses the key concepts of supply and demand, including market forces, equilibrium price and quantity, determinants of supply and demand, and how shifts in supply and demand curves impact equilibrium.
2. Demand is defined as the quantity of a good consumers are willing and able to purchase at different prices, and is impacted by income, prices of substitutes and complements, tastes, and number of buyers. The law of demand states that price and quantity demanded are inversely related.
3. Supply is defined as the quantity of a good producers are willing to provide at different prices, and can shift due to input prices, technology, expectations, and number of sellers. The law of supply states that
This document provides an example computation of income tax for Mr. De Castro, a professor with a monthly salary of 85,000 pesos. It calculates his monthly and annual tax under two scenarios: as a single filer and as married with 4 dependents. As a single filer, Mr. De Castro's tax due is 270,792 pesos resulting in an overpayment of 55,608 pesos. As married with 4 dependents, his tax due is 238,792 pesos resulting in an overpayment of 87,608 pesos.
Woolworths Limited's Environment Manager Kane Hardingham presented on the company's sustainability strategy and efforts around ethical and sustainable sourcing from Asia. Some key points included:
1) Woolworths has set targets to reduce carbon emissions and water usage by 2015 and eliminate food waste to landfill by the same year.
2) The company works to source seafood and palm oil sustainably and only use certified sustainable timber and paper products.
3) Over $6.6 million has been invested in sustainable agriculture projects in Australia since 2007 through its Fresh Food Future program.
4) Woolworths aims to protect its reputation and meet customer expectations through a policy applying labour condition standards to all global suppliers and third party
The document discusses challenges facing the aquaculture feed industry. It interviews several feed producers who discuss challenges such as rising feed costs and environmental regulations. They also discuss new product developments focused on fish health, organic certification, and reducing dependence on fishmeal through alternative proteins. The future outlook is positive as companies expect to grow through new technologies and partnerships while improving sustainability.
The document discusses product stewardship, which is the principle that all entities involved in a product's lifecycle - from production to disposal - share responsibility for reducing its environmental and health impacts. It notes that Americans throw away large amounts of waste each year, including millions of tons of appliances, electronics, and tires. The full environmental impacts of products are greater than just disposal, including impacts from raw material extraction through manufacturing. Product stewardship aims to create shared responsibility between producers, distributors, retailers, consumers, and waste managers at each stage from production to disposal.
This document provides a comparison matrix of six major sustainable coffee certifications: Organic, Fair Trade Certified, Rainforest Alliance, Smithsonian Bird Friendly, Utz Certified, and 4C Common Code. It outlines the mission, market focus, history, development process, scope, technical assistance, inspection frequency, traceability, costs to producers, and fees for each certification. The matrix aims to help buyers and producers evaluate and compare the different certification schemes.
C:\Fakepath\C Kimbro Tennessee Maintaining Sustainability In A Tough Economynacaa
Nursery owners in Tennessee have struggled with poor economic conditions and weather issues over the past three years. The University of Tennessee Extension held a two-day workshop to help nursery owners develop economic plans and strategies to manage risks. The workshop covered financial management, marketing, production risks, and stress management. As a result, participants reported gaining knowledge in these areas and anticipated over $101,000 in economic impact. The Extension plans to continue supporting nursery owners through newsletters, phone and email contacts.
C kimbro tennessee maintaining sustainability in a tough economynacaa
The University of Tennessee Extension held a workshop called "Maintaining Sustainability in a Tough Economy" for commercial nursery owners. Over two sessions, the workshop provided education on production risks, financial management, marketing, and stress management. As a result of the workshop, nursery owners reported gaining knowledge in these areas and setting new goals. Participants also anticipated the changes would result in over $101,000 of economic impact for their businesses. The Extension aims to help nursery owners overcome challenges of the difficult economy.
The Rainforest Alliance has succeeded in driving widespread adoption of sustainable practices in forests, farms, and businesses around the world. Their work transforming land use and business practices to be more sustainable has been at the forefront of efforts to tip the balance towards a sustainable future. They have brought billions in benefits through conserving over 100 million acres of land and improving lives of over 1 million workers and families. Looking ahead, they believe sustainability will become the norm in key industries by making responsible production an integral part of successful economic activity in the 21st century.
Greenway Grameen Infra is India's first ecosystem services company focused on sustainable rural infrastructure. It has been operational for 2.5 years and combines skills in engineering, natural resource management, and social engagement to design products and services that benefit rural communities in an environmentally responsible way. Native Konbac Bamboo Products is an emerging enterprise that has been operational for 1.5 years focusing on luxury bamboo furniture to revive the use of bamboo in the luxury goods market across India and for export. KNID focuses on organizing the vegetable supply chain in Bihar, UP, and Uttarakhand to reduce waste and facilitate direct links between producers and vendors.
Video entry into the Hult Prize 2013 - This presentation highlights a plausible solution to the current global food crisis and proposes an innovative process of implementing this social enterprise idea.
Concessions and sustainability Wilderness Safaris Sue SnymanAnna Spenceley
This presentation by Sue Snyman was delivered at the 'Concessioning tourism opportunities in conservation areas and maximising rural development' workshop, held in Maputo between 19-22 March 2012 (Day 2, Session 6, Integrating sustainability)
1. The document proposes collaborating to connect existing local businesses, charities, and communities around shared causes to regenerate the local economy.
2. It suggests innovating by opening opportunities for new green businesses and projects conceived by the community, such as developing anti-superbug technologies or carbon cycling agriculture.
3. The first proposed innovation is to implement a funded project using sea nutrients and coastal reforestation to enable the UK to become a leading global supplier of resources and drive local economic growth.
Similar to Sustainable coffee certifications - A comparision on matrix (12)
This document is a CV for Nguyen Hoang My Phuong, an independent researcher from Vietnam specializing in commodities, particularly the economics of Vietnam's coffee industry. Some key points:
- Her education includes an MA from the University of Economics Ho Chi Minh City focused on price risk management and credit provision for Vietnam's coffee industry, and a BA also from UEHC on short-selling in Vietnam's stock market.
- She has worked as a lecturer, tutor, and journalist/translator on topics related to her research interests.
- Her research and publications examine various economic and historical aspects of Vietnam's coffee trading systems and their integration into international markets.
Quyết định 6481/QĐ-BCT năm 2015 phê duyệt Quy hoạch tổng thể phát triển mạng lưới chợ toàn quốc đến năm 2025, tầm nhìn đến năm 2035 do Bộ trưởng Bộ Công thương ban hành
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help boost feelings of calmness, happiness and focus.
Nguồn: http://csdl.thutuchanhchinh.vn/ho_so_vb/bo_cong_thuong/b_bct_006605_vb_nghi_dinh_so_158_2006_nd_cp_ngay_28_thang_12_nam_2006_cua_chinh_phu_quy_dinh_chi_tiet_luat_thuong_mai_ve_hoat_dong_mua_ban_hang_hoa_qua_so_giao_dich_hang_hoa
--
Bộ Thương mại trong Nghị định 158 bây giờ là Bộ Công thương.
Ngày 31 tháng 7 năm 2007, hợp nhất Bộ Công nghiệp với Bộ Thương mại thành Bộ Công Thương (nguồn http://vi.wikipedia.org/wiki/B%E1%BB%99_C%C3%B4ng_Th%C6%B0%C6%A1ng_%28Vi%E1%BB%87t_Nam%29, truy cập ngày 20/5/2012)
Abhay Bhutada, the Managing Director of Poonawalla Fincorp Limited, is an accomplished leader with over 15 years of experience in commercial and retail lending. A Qualified Chartered Accountant, he has been pivotal in leveraging technology to enhance financial services. Starting his career at Bank of India, he later founded TAB Capital Limited and co-founded Poonawalla Finance Private Limited, emphasizing digital lending. Under his leadership, Poonawalla Fincorp achieved a 'AAA' credit rating, integrating acquisitions and emphasizing corporate governance. Actively involved in industry forums and CSR initiatives, Abhay has been recognized with awards like "Young Entrepreneur of India 2017" and "40 under 40 Most Influential Leader for 2020-21." Personally, he values mindfulness, enjoys gardening, yoga, and sees every day as an opportunity for growth and improvement.
In a tight labour market, job-seekers gain bargaining power and leverage it into greater job quality—at least, that’s the conventional wisdom.
Michael, LMIC Economist, presented findings that reveal a weakened relationship between labour market tightness and job quality indicators following the pandemic. Labour market tightness coincided with growth in real wages for only a portion of workers: those in low-wage jobs requiring little education. Several factors—including labour market composition, worker and employer behaviour, and labour market practices—have contributed to the absence of worker benefits. These will be investigated further in future work.
Abhay Bhutada Leads Poonawalla Fincorp To Record Low NPA And Unprecedented Gr...Vighnesh Shashtri
Under the leadership of Abhay Bhutada, Poonawalla Fincorp has achieved record-low Non-Performing Assets (NPA) and witnessed unprecedented growth. Bhutada's strategic vision and effective management have significantly enhanced the company's financial health, showcasing a robust performance in the financial sector. This achievement underscores the company's resilience and ability to thrive in a competitive market, setting a new benchmark for operational excellence in the industry.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
2. Elemental Economics - Mineral demand.pdfNeal Brewster
After this second you should be able to: Explain the main determinants of demand for any mineral product, and their relative importance; recognise and explain how demand for any product is likely to change with economic activity; recognise and explain the roles of technology and relative prices in influencing demand; be able to explain the differences between the rates of growth of demand for different products.
Financial Assets: Debit vs Equity Securities.pptxWrito-Finance
financial assets represent claim for future benefit or cash. Financial assets are formed by establishing contracts between participants. These financial assets are used for collection of huge amounts of money for business purposes.
Two major Types: Debt Securities and Equity Securities.
Debt Securities are Also known as fixed-income securities or instruments. The type of assets is formed by establishing contracts between investor and issuer of the asset.
• The first type of Debit securities is BONDS. Bonds are issued by corporations and government (both local and national government).
• The second important type of Debit security is NOTES. Apart from similarities associated with notes and bonds, notes have shorter term maturity.
• The 3rd important type of Debit security is TRESURY BILLS. These securities have short-term ranging from three months, six months, and one year. Issuer of such securities are governments.
• Above discussed debit securities are mostly issued by governments and corporations. CERTIFICATE OF DEPOSITS CDs are issued by Banks and Financial Institutions. Risk factor associated with CDs gets reduced when issued by reputable institutions or Banks.
Following are the risk attached with debt securities: Credit risk, interest rate risk and currency risk
There are no fixed maturity dates in such securities, and asset’s value is determined by company’s performance. There are two major types of equity securities: common stock and preferred stock.
Common Stock: These are simple equity securities and bear no complexities which the preferred stock bears. Holders of such securities or instrument have the voting rights when it comes to select the company’s board of director or the business decisions to be made.
Preferred Stock: Preferred stocks are sometime referred to as hybrid securities, because it contains elements of both debit security and equity security. Preferred stock confers ownership rights to security holder that is why it is equity instrument
<a href="https://www.writofinance.com/equity-securities-features-types-risk/" >Equity securities </a> as a whole is used for capital funding for companies. Companies have multiple expenses to cover. Potential growth of company is required in competitive market. So, these securities are used for capital generation, and then uses it for company’s growth.
Concluding remarks
Both are employed in business. Businesses are often established through debit securities, then what is the need for equity securities. Companies have to cover multiple expenses and expansion of business. They can also use equity instruments for repayment of debits. So, there are multiple uses for securities. As an investor, you need tools for analysis. Investment decisions are made by carefully analyzing the market. For better analysis of the stock market, investors often employ financial analysis of companies.
Sustainable coffee certifications - A comparision on matrix
1. Sustainable Coffee Certifications
A Comparison Matrix
Created by the SCAA Sustainability Committee (2009)
Certification / Organic Fair Trade Rainforest Smithsonian 4C
Utz Certified
Verification Certified Alliance Bird Friendly® Common Code
Create a verified Support a better life for Integrate biodiversity Conduct research and UTZ CERTIFIED’s Achieve global
sustainable agriculture farming families in the conservation, community education around issues mission is to achieve leadership as the
system that produces developing world through development, workers’ of neo-tropical migratory sustainable agricultural baseline initiative that
food in harmony with fair prices, direct trade, rights and productive bird populations, supply chains, where: enhances economic,
nature, supports community development agricultural practices to promoting certified shade Producers are social and environmental
biodiversity and and environmental ensure comprehensive coffee as a viable professionals production, processing
enhances soil health. stewardship. sustainable farm supplemental habitat for implementing good and trading conditions to
management. birds and other practices which enable all who make a living in
organisms. better businesses, the coffee sector.
livelihoods and
Mission environments; The Food
industry takes
responsibility by
demanding and
rewarding sustainably
grown products;
Consumers buy products
which meet their
standard for social and
environmental
responsibility.
All markets All markets Global, with special All markets Mainstream and Mainstream market
emphasis on N. America, Specialty (ambition: vast majority
Market Focus
Europe, Japan, and of coffee market)
Australia
Trace back to 19th century Began as Max Havelaar Begun in 1992 by Founded in 1997 with Begun in 1997 as Begun in 2003 as public-
practices formulated in in the Netherlands in the Rainforest Alliance and a criteria based on initiative from industry private partnership
England, India, and the US. 1970s. Now the coalition of Latin scientific fieldwork. and producers in project by the coffee
First certification 1967. German-based Fairtrade American NGOs, the Operated out of the Guatemala; Utz Kapeh industry and the German
History and Labelling Organizations Sustainable Agriculture SMBC office initially, it became an independent development cooperation
Development Developed into
internationally recognized International (FLO) Network (SAN). First currently involves 14 NGO in 2000. First to initiate a multi-
system with production collaborates with more coffee farm certification organic certification certified farms in 2001. In stakeholder dialogue for
throughout the world. * The than twenty national in 1996. The Rainforest agencies as the eventual 2008, Utz Kapeh defining a mainstream
organic coffee sector branches throughout the Alliance CertifiedTM managers of the changed its name to Utz code of conduct for
world, including program requires that Certified – Good Inside sustainability: The 4C
Page 1
Last updated: 4/14/2009
By: Adam Kline
2. Sustainable Coffee Certifications
A Comparison Matrix
Created by the SCAA Sustainability Committee (2009)
Certification / Organic Fair Trade Rainforest Smithsonian 4C
Utz Certified
Verification Certified Alliance Bird Friendly® Common Code
represented nearly 3 TransFair USA. farms meet program. to encompass more Association was founded
percent of the total U.S. TransFair USA has been comprehensive diverse agricultural as an international
green coffee imports in administering the Fair standards covering all commodities including membership association
2007* Trade Certified label aspects of production, cocoa, tea, soy, and in December 2006.
since 1998. the protection of the palm oil. Operational in market
environment, and the since coffee year 07/08
rights and welfare of farm
families and their local
communities.
Certifiers and farmer The first Fair Trade 1980s farm-based A number of scientific Field-based adaptation of Multistakeholder
groups began organic codes grew out of research by SAN studies in southern EuropGap standard. Now adaptation of existing
certification process Solidaridad movement in scientists and farmers, Mexico, Guatemala and officially GlobalGap codes which resulted in a
around 1967.* The Netherlands. FLO, field-testing, and Peru during the 1990s. equivalent plus. ILO baseline Code of
the Rainforest Alliance involvement of all Recent studies in Labor standards. Conduct, Rules of
and SAN, Social relevant stakeholders. Ecuador and Mexico Participation for Trade
Code Founders Accountability support the criteria as and Industry members, a
International and IFOAM being highly protective of Verification System,
worked together to biodiversity and providing Support Services and a
improve social standards refuge for biodiversity. participatory democratic
and auditing practices governance structure for
decision making.
Organic Farming and Economic and Sustainable farm Certification aimed at the Sustainability: Economic Exclude worst practices
processing practices. environmental management in most production area of the performance through and continuously
sustainability for farmers holistic sense – social, coffee agroecosystem. productivity and farm increase the
and their communities. environmental, economic professionalism; sustainability of coffee
Minimum price and social and, ethical (Future development of environmental standards production and
premium to cover costs improvements are the program may address to preserve flora fauna processing in the
Scope of the of production and cornerstones of the shade, buffer zones; economic, social and
Program the landscape mosaic as
community-elected program. well.) Worker Health and environmental
development programs. Safety. dimension.
Organic premium for
organic coffees. The
model empowers small-
farmers organized into
democratically-run
Page 2
Last updated: 4/14/2009
By: Adam Kline
3. Sustainable Coffee Certifications
A Comparison Matrix
Created by the SCAA Sustainability Committee (2009)
Certification / Organic Fair Trade Rainforest Smithsonian 4C
Utz Certified
Verification Certified Alliance Bird Friendly® Common Code
cooperatives to compete
on a global scale.
Environmental, farm Social, economic, The Rainforest Alliance Biophysical criteria of the Socially, environmentally, Economic, social and
production and environmental, CertifiedTM program is shade component, and economically environmental dimension
processing standards. democratic organization based on the provided that the farm is conscious growing
of cooperatives. fundamental principles of certified organic. standards.
sustainable agriculture
including: best
Code Elements for
management practices;
Coffee Production
conservation of natural
resources, ecosystems
and wildlife; workers
rights and benefits; and
benefits to local
communities.
Federal standard with Baseline and progress More than 200 criteria Organic certification as a Baseline criteria with 10 Unacceptable
practices for producers criteria. Continuous (checkpoints); Field- condition for BF field-tested indicators Practices and 30
and handlers applies to all improvement required tested indicators. Applies certification. Certification and independent, third- Baseline criteria with 90
organic product sold in US. through Progress to farms and coops of all applicable to estate party auditing. Applies to field-tested indicators;
Similar but unique Requirements. Applies to sizes. Continuous farms and cooperatives. farms and coops of all Participation possible
standards are applied democratically organized improvement required. Inspection linked to sizes. All countries with “average yellow”,
internationally. cooperatives formed by organic inspection, but possible. Continuous continuous improvement
small-scale farmers. only every three years. improvement required. towards “green” required.
Scope of the Code Applies to farms and to
production structures of
all sizes. Minimum
capacity of “4C Unit” = 1
container of green coffee.
Every country. “Stepping
stone function” to provide
easier access to
certification/marketing
schemes for producers.
Page 3
Last updated: 4/14/2009
By: Adam Kline
4. Sustainable Coffee Certifications
A Comparison Matrix
Created by the SCAA Sustainability Committee (2009)
Certification / Organic Fair Trade Rainforest Smithsonian 4C
Utz Certified
Verification Certified Alliance Bird Friendly® Common Code
Part of many certifiers’ Provided by TransFair Provided by local NGO Continual provision of Provided by the program Support to 4C Units,
role. Organic research USA for specific projects partners (Sustainable training workshops to at very low cost to members and other
federally and privately through its Global Agriculture Network), organic inspectors, NGO producers in alliance with interested stakeholders
funded by non-profits Producer Services extensionists trained by staff, cooperative other initiatives like the through training-of-trainer
and NGOs. department, and by FLO the program, and by technicians, and Coffee Support Network workshops, educational
(Fair Trade Labelling collaborating institutions. government (CSN). Technical sessions and access to
SCAN perhaps the most Organizations (TA and auditing are kept representatives. assistance providers are tools & manuals; project
Technical
well-known Technical International) worldwide separate.) trained by Utz Certified facilitation; cooperation
Assistance and
Assistance and Capacity through its Producer and are available world- with other national and
Capacity Building
provider network – for all Business Unit. FLO wide. international
systems, not just Liaison officers located in organizations and
organic. most of the countries to between members of the
support producer 4C Association. Regional
organizations. (Technical Offices in mayor coffee
assistance and audit are regions.
kept separately.)
Annual inspections for Annual inspections by At least annual audits by Every three years, linked Independent auditors Independent auditors
certified entities. USDA independent and teams of biologists, to organic inspection. accredited to ISO 65 accredited to ISO 65
accreditation required for annually trained Fair agronomists, sociologists Inspection/certification standard. 10 % standards and trained by
certifiers of organic Trade inspectors. and other specialists arranged/provided by a shadow/surprise audits. 4C.
Inspection product sold in US. trained, authorized and USDA-accredited organic Audits done annually.
Frequency and monitored by the certification agency. Free tri-annual
Accreditation Rainforest Alliance verifications for “4C
Units”; free addendum
verifications possible.
Annual Self Assessment.
Business to consumer. Strong promotional Business to business Business to consumer; Business to business Business to business.
Backed by Federal efforts to consumers and and consumer marketing, business to business. and on-product labeling No product claim, seal or
Governments. Consumer businesses through communications, and Popular, trade, and on-product labeling.
Communication
groups, suppliers, and awareness campaigns, media outreach academic articles. Membership statement
and Promotion
some certifiers media and on-product undertaken by RA staff. on pack possible.
communicate benefits to labeling. Business to business,
consumers. on-product labeling and
Page 4
Last updated: 4/14/2009
By: Adam Kline
5. Sustainable Coffee Certifications
A Comparison Matrix
Created by the SCAA Sustainability Committee (2009)
Certification / Organic Fair Trade Rainforest Smithsonian 4C
Utz Certified
Verification Certified Alliance Bird Friendly® Common Code
off-product promotion
backed by the Rainforest
Alliance.
Yes, required by USDA Yes, traceable from Yes, traceable from Yes, traceable from Yes, traceable from Identity preservation from
National Organic roaster to producer. roaster to producer; roaster to producer. roaster to producer roaster to container level
Program. Organic transparency ensured via following supply chain (“4C Unit”).
Traceability/ products traceable from mandatory transaction roles. Identity preserved
Chain of Custody retailer to producer. certificates. and mass balance Traceable from 4C Unit
functionality. Audited to producer.
chain-of-custody for logo
users.
Yes, except handlers Yes, in fact all major Yes, engages all actors Yes. Farms are certified; Yes, rules for Yes, membership
who do not further actors must be registered in supply chain, from actors further down participation and chain of association with rules of
process and retailers. with the program. producer to retailer. commodity chain are custody participation
Rules/regulations for registered and bound by
Addresses All participation for actors written contracts.
Actors in the along the chain include
Chain mandatory transaction
certificates, license
agreements, and seal
approvals by Seal
Approval Committee.
Yes. Premiums versus Yes, this is the heart of Yes. Differential is Growers have used BF Yes. Differential set by No influence on
non organic certified the program. All negotiated between seal to obtain 5-10 cents the markets. Feedback mainstream market price
coffees are paid to purchases must be at or buyer and seller. more per pound, over on market information of mechanisms: Free
farmers. above the Fairtrade and above what they get differentials and demand negotiation between 4C
Minimum Price as set for organic, with as much per quality provided to members. Price should
Price Differential by FLO (price varies by as an 18% “plus” in one members. reflect coffee quality and
to Farmers coffee type and origin). If long-term arrangement. sustainable production
the market price is Importers/roasters report practices.
higher than the Fairtrade seal tends to increase
Minimum Price, buyers the speed of circulation
shall pay the market of commodity.
price. Additionally,
Page 5
Last updated: 4/14/2009
By: Adam Kline
6. Sustainable Coffee Certifications
A Comparison Matrix
Created by the SCAA Sustainability Committee (2009)
Certification / Organic Fair Trade Rainforest Smithsonian 4C
Utz Certified
Verification Certified Alliance Bird Friendly® Common Code
buyers must pay a social
premium of USD$0.10¢
per pound and, when
applicable, a minimum
Organic Differential of
USD$0.20¢ per pound.
Vary by certifier. Cost of auditing, re- Cost of auditing plus an Per diem cost of added Zero from UTZ, auditing Yearly membership fees
Inspection costs drive up inspection fees annual fee based on days at time of fees only for all actors along the
costs but are being farm size. Group inspection, plus a chain according to size
reduced and increased certification options minimal symbolic charge and position in chain:
Fees to Producers
coverage provided by improve access for for the certificate (as producer’s fee is
regional in-country smallholders. Auditing growers are already smallest. Free verification
certifiers. fees often paid for by paying for the organic and trainings
buyers. inspection).
Certification costs vary Importers are not Currently, no fees Importers pay $100 per USD$0.012 per pound to Yearly membership fees
by certifier. Fees ranging charged a licensing fee, charged to buyers of yr. to participate/use BF “first buyer”, passed on for all actors along the
from $700 to $3000/year. but they must pay at Rainforest Alliance logo/term. Roasters pay through supply chain to chain according to size
least the Fair Trade CertifiedTM coffee. Many USD$0.25¢ per pound final buyer and position in chain:
Minimum and provide up buyers support the on coffee roasted and roaster’s fees are the
to 60% of pre-harvest participating farms (see sold as “Bird Friendly®”. highest.
financing when above). (This royalty fee under
Fees to Buyers requested by re-evaluation as of
cooperatives. Licensed 2008/2009.)
roasters pay TransFair
USA USD$0.10¢ per
pound to cover the cost
of audits, consumer
awareness campaigns
and FLO affiliation.
Average price Minimum price of USD The Rainforest Alliance USD $0.05-0.10¢ per 2008: USD$0.07¢ per No; individual negotiation
Price Premium differentials of USD $1.25* per pound plus a CertifiedTM program does pound pound possible between 4C
Associated with $0.255¢ (+/-) per pound $0.10¢ per pound social not set prices, but honors average for Arabica: $56 members
Code are paid to producers. premium. An extra the farmers’ right to per metric ton for
USD$0.20¢ premium if manage their own Robusta, based on
Page 6
Last updated: 4/14/2009
By: Adam Kline
7. Sustainable Coffee Certifications
A Comparison Matrix
Created by the SCAA Sustainability Committee (2009)
Certification / Organic Fair Trade Rainforest Smithsonian 4C
Utz Certified
Verification Certified Alliance Bird Friendly® Common Code
the coffee is also certified business affairs and quality and market
organic. *Fair Trade gives them the tools drivers
Minimum for washed required to succeed in
Arabica. Prices vary by the global marketplace.
coffee type. Farmers earn more
through gains in
efficiency, improved
quality and controlling
farm costs.
81 million pounds of 450 million pounds Over 94 million lbs 9 million pounds 700 million pounds 4.57 million bags verified
organic coffee were certified in 2005 and worldwide certified worldwide. 170 in coffee year 2007/2008
Pounds Certified imported into the United over 197 million lbs. million purchased as Utz (548 million pounds)
in 2007/2008 States and Canada in certified by 2007. Certified
2007
US, Canada, EU, US, Canada, EU, Japan, From Singapore to US, Canada, Japan, The US, UK, NL, Norway, Countries of operation of
Russia, Japan Australia, New Zealand Switzerland, Rainforest Netherlands Sweden, Belgium, Spain, 4C Industry members
Countries of Alliance CertifiedTM France, Japan
Consumption coffee is consumed in 44
countries on 6 different
continents.
More than 40 nations Bolivia, Brazil, Rainforest Alliance Bolivia, Colombia, Costa Guatemala, Honduras, Brazil, Cameroon,
supplying the global Cameroon, Colombia, CertifiedTM coffee is Rica, Ecuador, El Nicaragua, Costa Rica, Colombia, Cote d’Ivoire,
market – more than any Congo, Costa Rica, produced in 17 countries Salvador, Ethiopia, Colombia, Bolivia, Costa Rica, El Salvador,
other certification. Dominican Republic, throughout the tropics: Guatemala, Mexico, Birundi, Brazil, Peru, Ethiopia, Guatemala,
East Timor, Ecuador, El Brazil, Colombia, Costa Peru, Venezuela Ethiopia, Kenya, Honduras, India,
Countries of
Salvador, Ethiopia, Rica, Ecuador, El Tanzania, Uganda, Indonesia, Kenya,
Origin
Guatemala, Honduras, Salvador, Ethiopia, Zambia, India, Indonesia, Malawi, Mexico,
Represented
Indonesia, Kenya, Laos, Guatemala, Honduras, Vietnam Nicaragua, Papua New
Mexico, Nicaragua, Indonesia, Jamaica, Guinea, Peru,
Papua New Guinea, Mexico, Nicaragua, Philippines, Tanzania,
Peru, Rwanda, Tanzania, Panama, Peru, Thailand, Uganda,
Thailand, Uganda. Tanzania, Vietnam, Vietnam, Zambia
Page 7
Last updated: 4/14/2009
By: Adam Kline
8. Sustainable Coffee Certifications
A Comparison Matrix
Created by the SCAA Sustainability Committee (2009)
Certification / Organic Fair Trade Rainforest Smithsonian 4C
Utz Certified
Verification Certified Alliance Bird Friendly® Common Code
Venezuela Uganda, and India.
Organic Trade Transfair USA Rainforest Alliance Smithsonia Migratory Utz Certified http://www.4c-
Association www.transfairusa.org www.rainforest- Bird Center coffeeassociation.org
www.ota.org, alliance.org Contact: Illana Burk
Information Contact: Katie Barrow Contact: Robert Rice Contact: Annette Pensel
Provided by: Contact: Danielle Contact: Petra Tanos
Giovannuci
Page 8
Last updated: 4/14/2009
By: Adam Kline