(137)IV.B.1 Data Acquisition (138)IV.B.1.a Definition of variables
The following economic parameters will be collected to fulfil the requirements of Appendix XII of Commission Decision (2008/199/EC).
Variable group
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Variable
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Economic Parameters
To be collected in 2011 - 2013
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Data source
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Turnover
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Turnover
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Total invoice value, excluding VAT, of sales made during the year (SBS 12 11 0)
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Abridged Company Accounts
Questionnaire
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Subsidies
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operating subsidies
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Abridged Company Accounts
Questionnaire
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Other income
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Total Financial income, extraordinary income
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Abridged Company Accounts
Questionnaire
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Personnel costs
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Wages and salaries of staff
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Total remuneration payable by an employer to an employee in return for work done by the later during the accounting period, including the value of any social contributions, income taxes etc. payable by the employee (SBS 13 32 0)
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Abridged Company Accounts
Questionnaire
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Imputed value of unpaid labour
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Unpaid labour
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Hours per week
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Relationship to enterprise
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Abridged Company Accounts Questionnaire
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Energy costs
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Energy costs
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Light, heat and power used during the accounting period.
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Abridged Company Accounts
Questionnaire
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Raw material costs
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Purchase of fish and other new material for production
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The value of primary and secondary material that is used to produce a product (fish bought in).
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Abridged Company Accounts
Questionnaire
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Other operational costs
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Other operational costs
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All other operating costs, such as marketing and distribution costs and administration costs. Excludes wages and salaries, light, heat & power, depreciation, purchases of raw materials.
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Abridged Company Accounts
Questionnaire
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Capital costs
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Depreciation of capital
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Depreciation for year
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Abridged Company Accounts
Questionnaire
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Financial costs, net
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Interest costs of capital
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Abridged Company Accounts
Questionnaire
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Extraordinary costs, net
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Extraordinary costs, net
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Extraordinary costs, net
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Abridged Company Accounts
Questionnaire
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Capital value
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Total value of assets
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Fixed Assets
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Net Book Value
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Additions
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Disposals
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Depreciation
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Abridged Company Accounts
Questionnaire
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Net Investments
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Net Investments
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Fixed Assets
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Net Book Value
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Additions
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Disposals
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Depreciation
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Abridged Company Accounts
Questionnaire
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Debt
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Debt
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Short-term loans
Bank overdraft
Creditors and accruals
Other current liabilities
Long-term loans
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Abridged Company Accounts
Questionnaire
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Employment
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Number of persons employed
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Total employed
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Questionnaire
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FTE National
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As per Study No Fish/2005/14
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Questionnaire
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Number of Enterprises
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By size Category
1 – 10
11 – 49
50 – 249
> 250
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Number employed per enterprise
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Questionnaire
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(139)IV.B.1.b Type of data collection
The data collection scheme for all processing sector variables is a voluntary census.
In 2010 a Statutory Instrument was introduced in the MS requiring that all processor
operators of a fish processing plant shall maintain economic data as listed in Annex XII of the Commission Decision.
(140)IV.B.1.c Target and Frame Population
Census survey design
Target Population
The data source for the national implementation for the target population is the:
National database of registered processing companies in the seafood sector.
The target population is all licensed fish processing companies operating in the Republic of Ireland, as defined by NACE code 15.20 “Processing and preserving of fish and fish products”. The annual programme will collect economic data on the sector from the reference year, i.e. the 2012 national programme will collect data pertaining to 2011. This is necessary as the financial data will only be available from the company accounts in the following financial year.
For enterprises that carry out fish processing, but not as a main activity, the total number of enterprises and their turnover attributed to fish processing will be collected.
(141)IV.B.1.d Data Sources
The data sources for the national implementation for the economic variables of the processing industry sector are:
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Abridged Company accounts (available through www.cro.ie);
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Benchmarking Study;
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Questionnaire;
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Interviews with selected enterprises;
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Expert Industry Knowledge.
(142)IV.B.1.e Sampling Stratification and allocation scheme
Type of sampling strategy
Total population sampling by census.
The sampling plan is detailed in Table IV.B.1 and IV.B.2 under the headings “planned sample no”, “planned sample rate” and “sampling method”, for each of the enterprise size categories. In January 2010, using total number employed, there were 101 companies in the “≤ 10” category size, 49 in the “11 – 49” category, and 13 in the “50 – 249” category, representing 26%, 49% and 25% of turnover in the sector respectively. A survey sampling rate of 15% in the “≤ 10” category, 25% in the “11 – 49” category, and 30% in the “50 – 249” category is deemed sufficient coverage to get a good representative sample of the sector. This represents a total of 31 companies, or 20% of the population. As all processing companies are limited liability (ltd) companies they are required to publish abridged accounts on an annual basis. The Member State will carry out an analysis of these audited accounts through the Companies Registration Office (CRO). Any parameters that cannot be estimated from these accounts will be collected via a questionnaire and/or fact-finding interview with enterprises selected in the sampling frame.
Further stratification within sector/segment
None
Determination of sample size
Total census
Sample evolution over time, rotational group
Appropriate application of sampling theory will direct the evolution of the sampling framework. Although the voluntary nature of the annual survey prevents the practical development of the sampling frame, the development of such innovation will represent a core function of the DCF staff group.
(143)IV.B.2 Estimation
Estimation methods from sample to population
Recognising the implications and influences imposed by the voluntary nature of the annual survey on the census survey design, the Horvitz-Thompson estimator will be used, to derive final estimates for each variable collected.
Estimation of unpaid labour
An estimation of unpaid labour, in any, by family members/directors/company owners/employees or other will be ascertained by questionnaire and/or direct interview with the individual enterprises.
Estimation of employment
Employment will be collected in term of total engaged in the sector by enterprise, and a national FTE based on the average industrial working week of 40 hours with 20 days annual leave and 9 public holidays. This equates to 230 working days, or 1840 hours annually. This compares with 2000 hours as recommended for a harmonised EU FTE, as stated in Study No FISH/2005/14 “Calculation of labour including FTE (full-time equivalents) in fisheries.
Estimation of capital costs
Capital costs will be estimated from the value of the current fixed tangible assets and the preferred method of depreciation for different asset categories. In the first instance, the questionnaire will be examined to ascertain these parameters. In cases where the information is not provided then abridged company accounts available in the public domain, will be used to ascertain details on both capital value and costs.
There are no stated precision requirements for collecting data in the processing industry sector. As such, the Member State is using the percentage coverage of the size categories as the measure of quality. For some parameters, a census will be conducted from publicly available sources.
Data collected via questionnaire and/or interview from companies will be validated, where possible, against their published end-of-year abridged accounts. The format of the abridged accounts of companies vary significantly in the detail supplied, necessitating the Member State to request information from those companies selected in the sampling frame via questionnaire.
Data collected shall be treated as confidential and shall not be disclosed in any format whereby the companies or individuals can be identified. All primary data shall by stored electronically in a secure database, and be protected under the terms of the Data Protection Acts.
(145)IV.B.4 Data Presentation
Data for a particular reference year data shall be available 15 months after the end of that calendar year. This is necessary as the abridged accounts generally will not be available until after 31st October of the following year, to coincide with the final submission date for income tax returns for the previous financial year.
(146)IV.B.5 Regional Coordination
The Member State shall participate at the relevant Regional Coordination Meetings (RCM). There are no direct responsive actions required from the Member State from previous RCM recommendations.
The Member State is aware of the low attendances of economists at RCM and that there is a need for more participation at these meetings. As such, the Member State will endeavour to ensure Ireland is represented at future meetings.
(147)IV.B.6 Derogations and Non Conformities
None
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