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Analysis of the financial health of selected companies in the agri-food sector using the Topsis method
The aim of this article is to assess the financial health of selected enterprises in the agri-food sector. The study of the financial condition of enterprises, including the food industry is a complex issue. A thorough and comprehensive analysis requires the consideration of numerous aspects of a companys operation. Therefore, a wide range of financial indicators is used, which enables the measurement of selected components of financial condition. The research used data for enterprises operating in the agri-food sector (from various branches). The selection of enterprises for the research was purposeful and was based on the ranking of enterprises published in the EMIS database. The financial statements published in the EMIS database for the year 2021 were used for the study. The TOPSIS method was used to assess the development of the enterprises, which made it possible to determine the financial condition of the studied enterprises. It was shown that the best financial condition was characterised by enterprises that based their activities on the production of margarine and similar edible fats, meat processing, excluding poultry meat, and the processing of milk and cheese products.
Edible insects in guaranteeing of food security
The purpose of this article is to assess the current state of knowledge on edible insects and their use in ensuring food security for society. In addition, the current legal status of edible insects is discussed, the economic and environmental benefits of their use are indicated. In addition, consumer opinions on the consumption of edible insects are presented. To achieve the goal, an analysis of the literature on the subject related to such issues as the legal regulation of “new foods”, environmental, economic and nutritional aspects of the consumption of edible insects, products with edible insects available on the market was used. Surveys on the benefits and risks of consuming unusual products and the willingness to undertake the consumption of edible insects were used. Edible insects can become a good alternative for satisfying food security in EU countries. Based on a literature study, it can be concluded that edible insects, are increasingly regulated and allowed for consumption. Currently, products based on edible insects from four species can be consumed in Europe. Edible insects fit into the theme of sustainability, as they can ensure food security in light of a growing population and limited natural resources.