137 research outputs found
The impact of the application of the economic value-added method in the food company
No full textOne of the most popular methods to measure the performance and success of the company has become the economic value added. EVA supports strategic planning, and management can measure and evaluate performance at the division level. Through it, you can find results that are important not only for the company's management and the owners but also for the company's shareholders. For businesses in the market, it is essential to measure and evaluate the performance of the business, as they are exposed to the risk of competition and, of course, pressure from the environment. However, many companies are underestimating this measurement due to time-consuming and evaluating business performance based on financial statements. Therefore, they can only assess traditional indicators, often insufficient to determine the company's performance. The paper aims to inform readers about all necessary information related to the EVA method and draw the calculation on a specific example. We have determined the application of the method to a particular company as our primary goal. Therefore, we can get information on the performance of the selected company. The applied values and data are further applied and interpreted, which results in how the company manages its assets and how it can continue to improve its performance
Station Keeping and Seakeeping in Offshore Vessels Design
No full textThe major guidelines for examining and verifying the station keeping and seakeeping capabilities of offshore vessels are here presented together with a critical discussion of the main items to be considered in early design stages. To properly focus the sequential procedure of analysis, the experience gained by the author during design and testing of several offshore vessels will be discussed. Numerical examples will support the presentation
Elasticita poptávky po pohonných hmotách v České Republice
No full textCharles University Faculty of Social Sciences Institute of Economic Studies MASTER'S THESIS The Elasticity of Demand for Gasoline: Evidence from the Czech Republic Author: Bc. Radoslav Lacko Supervisor: Mgr. Petr Polák MSc. Academic Year: 2018/2019 Abstrakt Skúmanie cenovej citlivosti dopytu po palivách je populárnou témou medzi výskumníkmi. Cenová elasticita sa používa na predpovedanie daňových príj- mov ale aj spotreby paliva za rôznych okolností. Práca sa zameriava na odhad elasticity pre Českú republiku s použitím vysoko frekvenčnych dát. České dáta boli získané procesom data miningu. Pozorovaná elasticita sa líši podľa úrovne agregácie dát. Odhadnutá dlhodobá elasticita bola medzi −0.38 a −0.68 pre použivateľov benzínu a medzi −0.43 a −0.54 pre dieselových použí- vateľov. Odhadnutá krátkodobá elasticita bola omnoho nižšia, čo potvrdzuje ekonomickú teóriu. Klasifikace JEL C51, C55, L71, Q43 Klíčová slova elasticita, palivo, Česká republika, mikro- data E-mail autora [email protected] E-mail vedoucího práce [email protected] University Faculty of Social Sciences Institute of Economic Studies MASTER'S THESIS The Elasticity of Demand for Gasoline: Evidence from the Czech Republic Author: Bc. Radoslav Lacko Supervisor: Mgr. Petr Polák MSc. Academic Year: 2018/2019 Abstract Studying the price responsiveness of the fuel demand is popular topic among researchers. The price elasticity is used for predicting future tax revenues, or fuel consumption under various situations. This thesis focuses on elasticity estimation for the Czech Republic using high frequency evidence. We use the process of data mining to get the Czech evidence. Observed elasticity differs by the data aggregation level. Estimated long-run elasticity range between −0.38 and −0.68 for gasoline users and between −0.43 and −0.54 for diesel users. Much lower elasticity was estimated in the short-run that confirms economic theory. JEL Classification C51, C55, L71, Q43 Keywords elasticity, fuel, Czech Republic, microdata Author's e-mail [email protected] Supervisor's e-mail [email protected] of Economic StudiesInstitut ekonomických studiíFaculty of Social SciencesFakulta sociálních vě
Аналіз витрат і доходів від сільськогосподарських продуктів в окремих країнах Центральної Європи
No full textThe paper compares and evaluates the development of the total production costs incurred for the production of selected agricultural crops and generated revenues in four Central European countries. Consequently, it also assesses the profit or loss statement. The comparison is made between countries and over time. The paper also assesses the proportion of overhead costs to total costs incurred for own crop production. We also track the profitability of incurred costs for agricultural products in these countries in order to provide information not only to scientists, but also representatives of agricultural industry. The partial objective of the paper is also to assess costs and revenues separately for livestock and crop production. In assessing agricultural companies are still used traditionally calculation methods. Currently, traditional cost calculation methods are not considered sufficiently accurate. The paper points out to the possibilities of modern cost management and their benefits to the traditional agricultural sector.Проведено сравнение и оценка общих издержек производства, связанных с производством отдельных сельскохозяйственных культур, и полученных доходов в четырех странах Центральной Европы. Также сделана оценка доли накладных расходов, понесенных для собственного производства сельскохозяйственных культур. Частичной целью работы является также оценка затрат и доходов для животноводства и растениеводства. При оценке сельскохозяйственных компаний по-прежнему используются традиционные методы расчета. Проведено порівняння і оцінка загальних витрат виробництва, пов'язаних з виробництвом окремих сільськогосподарських культур, і отриманих доходів в чотирьох країнах Центральної Європи. Також зроблена оцінка частки накладних витрат, понесених для власного виробництва сільськогосподарських культур. Частковою метою роботи є також оцінка витрат і доходів для тваринництва і рослинництва. При оцінці сільськогосподарських підприємств як і раніше використовуються традиційні методи розрахунку
Implementation of the ABC model in a company dealing with extraction of raw materials
No full textABC method is a new system for accurate product pricing, cost analysis of the causes of individual products and their optimization. The prices of products are accurately taken into account according to all relevant overhead costs in their actual context and relationships. Except of product costs, ABC method follows costs regarding customers, suppliers, distribution, transport, manufacturing, operational and security processes, management processes and other business activities. ABC method sees the company as a complex of interrelated activities and processes. ABC method represents more precise cost calculation for the product. The aim of the present article is to highlight the introduction of the ABC method to the enterprise and compare it with the traditional method. The result is to reduce costs by introducing ABC method to the enterprise
Costs of growing wheat and oilseed rape in slovakia and other V4 countries
No full textThis paper deals with the issue of cost in primary agricultural production. In this paper, we assess the trends in the costs of agricultural products in the V4 countries and compare them with each other. The subject of the analysis is the evaluation of the structure and development of costs and benefits for agricultural production as a whole, partially for crop and for livestock production and also for two specifically selected products. The purpose is to find out whether the costs incurred for the cultivation of wheat and oilseed rape in Slovakia are adequate as they are compared with the surrounding countries. Following the evaluation of the development of total costs, we define the substantive issues in overhead costs and evaluate their development. Based on the results of the analyses we have defined the proportion of overhead costs in agriculture as an important component of total production costs. The paper points to the need to innovate and modernise the way we think about overheads and the method of their calculation. We also look for the answer to how modern cost management methods could influence their height and development. We propose to improve the calculation system of agricultural enterprises in the analysed countries by introducing of non-traditional calculation method which removes the inaccuracy of the traditional methods and the non-targeted allocation of high overheads to the products.</jats:p
Visualization and verification of plans
No full textTitle: Visualization and Verification of Plans Author: Radoslav Glinský Department: Department of Theoretical Computer Science and Mathematical Logic Supervisor of the bachelor thesis: Doc. RNDr. Roman Barták, Ph.D. Abstract: Plan analysis is an important part of complete planning systems. In order to make even larger plans transparent and human readable, we have developed a program which helps users with the analysis and visualization of plans. This program is called VisPlan - Interactive Visualization and Verification of Plans. VisPlan is an inevitable part of this thesis as it practically implements its plan verification and visualization solutions. VisPlan finds and displays causal relations between actions, it identifies possible flaws in plans (and thus verifies plans' correctness), it highlights the flaws found in the plan and finally, it allows users to interactively modify the plan and hence manually repair the flaws or just fine-tune the plan. Keywords: Planning, Artificial Intelligence, PDDL, Verificatio
Were king Stefan the First-Crowned and his son Radoslav co-rulers?
No full textThe Serbian historiography considers the issue of the co-ruling of King Stefan the First-Crowned and his son Radoslav as the one finally resolved. The suggested solution on the co-rule of Stefan and Radoslav may be most succinctly expressed as following: as early as in the year of 1220, due to the frail health of Stefan the First-Crowned and Radoslav's marriage to Anne the Epirus princess, Radoslav was crowned to be the king and positioned to co-rule with his father after the Byzantine model of governing. Nevertheless this point of view has some loose ends. The notion of co-ruling and the very term of 'co-ruler' are quite freely used in the scholarly works. A general consensus on the precise meaning has not been reached yet. At the point where one author perceives a co-rule, the other categorically denies it. Basically the approach equalizing the heir to the throne and the co-ruler is wrong. Although the co-rulers in most cases were the throne heirs, they cannot be called the co-rulers because of the right to inherit the throne, but for the ruling attributes that formally established that right. The conviction of the co-rule of King Stefan and his son Radoslav is founded on the interpretation of the facts coming from the following sources: entitling charters for the monastery of Žiča, produced by Stefan and Radoslav around 1220; some segments from St. Sava's biographies by Domentian and Theodosius describing the circumstances of Stefan's death-bed leaving the throne to Radoslav; the three acts of the town of Kotor from 1221 and 1227 dated by the rule of king Radoslav, the portraits of Stefan and Radoslav next to the entrance to the Church of the Ascension in the monastery of Žiča and in the nartex of the Mileševa monastery church. In the first Žiča charter, Stefan calls Radoslav his heir, while in the second Žiča charter Stefan points out Radoslav as his first-born son blessed by him to be the king of the whole state. (jegože i blagoslovismo biti emou kralju v'se sije dr'žave). Though differently in manner, Radoslav's hereditary right has been emphasized in both of these charters. In my opinion, the formulation of the second charter does not refer to the coronation of a co-ruler, but a ceremonious act of proclaiming the successor. That may have been one of the results of Radoslav's marrying Anne the daughter of the Epirus ruler Theodore I Angelos in 1219/1220. St. Sava's biography by Domentian tells us about Stefan's appointing Radoslav for his heir immediately before his death. That was followed by arch-bishop Sava's crowning him the king to be s'prestol'nik' ot'č'stva svoego. The expression s'prestol'nik' was supposed to be the proof of Radoslav being his father's co-ruler. However, Domentian uses the term s'prestol'nik' ot'č'stva svoego in the metaphysical sense to cast the stress on the Nemanjić dynastic permanent right to the Serbian throne, not to describe the relations in the real time. The Nemanjić hereditary authority was regarded equal to the throne, so every ruler stepping onto it, according to Domentian, shares the same throne with his predecessors and the future rulers from the same family. Domentian calls both Stefan the First-Crowned and Vladislav, Radoslav's brother s'prestol'nik' ot'č'stva svoego, and the two of them have been firmly confirmed not to be their fathers' co-rulers. Besides, Domentian speaks of Radoslav as of s'prestol'nik' at the moments immediately preceding Stefan's death, thus not even for the chronological reasons can this fact be used as an evidence for the co-rule of Stefan and Radoslav. Theodosius similarly depicts the shift on the throne using the word s'prestol'nik' in the same context. The two acts of the town of Kotor from 1221 and the one from 1227 were dated sub tempore domini regis Radoslavi. The mentioning of king Radoslav at the time when his father was the Serbian king was considered a valid proof of Radoslav's co-rule with his father with the title of a king. Anyway, this is not about the mere mentioning of king Radoslav in some document, but about the official Kotor town documents being dated after the rule of king Radoslav as the master of Kotor (dominus rex). The Kotor town resolutions were dated in the same fashion at the time when Stefan Nemanja's son Vukan had the rule over Duklja while his father and afterwards his brother held the Serbian throne. Therefore, the mentioning of king Radoslav as the master of Kotor means that he got Duklja to rule probably as an heir to the throne and, like Vukan, he took over the old royal title of Duklja. To the left and to the right from the entrance to the Žiča monastery Church of the Ascension, the portraits of King Stefan the First-Crowned and king Radoslav were painted. The portraits were believed to have been made at the time of Stefan and Radoslav's producing the charter to the monastery of Žiča (circa 1220), so Radoslav's royal title in the inscription next to the portrait was taken as evidence that he had already been appointed as his father's co-ruler and the king. Nonetheless, the Žiča exonartex with the tower was built most likely during the rule of king Radoslav (circa 1229-1234); hence the portrait itself could have been painted only then implying that the title in the inscription next to the character of Radoslav might have referred to his independent status as a ruler. In addition to this, there is an iconographic motif after which, when the son is to carry on the father's building project, the younger, i.e. the other founder is always portrayed on the left side of the entrance, just like in the case of Žiča. A donors' composition, including the portraits of Stefan the First-Crowned and Radoslav, was painted in the Mileševa church nartex during the twenties of the 13th century. Both Stefan and Radoslav bear the wreaths on their heads and Stefan holds a scepter in his left hand. The wreath on Radoslav's head is regarded as a symbol of his keeping the position of a co-ruler. Still without the support of the written sources, for which this article has showed that they do not prove Radoslav's co-rule, the portraits in Mileševa do not have an independent source value. We do not have at our disposal a representative sample from an earlier period or the one contemporary with the Mileševa fresco paintings to serve as the basis for establishing the iconographic patterns of presenting the co-ruling position. Certain examples of the later paintings (Sopoćani, Bogorodica Ljeviška) indicate that the images of the heirs with the ruling signs do not mean that their actual coronation and raising to the rank of a co-ruler had already taken place. Not even the portraits of the younger king Uroš, i.e. king Uroš at the time of Dušan's imperial rule mark the co-ruler, but the heir to the throne. Since painting is the ultimate expression of the monarchic ideology, the painters of the donors' compositions, similarly to the biographers, have no need to convey every particularity from the real life. Instead of that, they primarily use symbols. Therefore, the crown on the head of the ruler's son doesn't necessarily have to imply him being crowned and set to be a co-ruler. The wreath on Radoslav's head only symbolized his position of the throne heir. From my point of view, no source analyzed here provides an unequivocal confirmation of Radoslav's co-rule. If his participation in the governing may be spoken of, it has been achieved only over the position of the king of Duklja. Considering the fact that the sources of the co-ruling matter are scarce and subject to various interpretations, this piece of work has been intentionally titled with a question mark. Its purpose is not to offer the final and consistently opposite solutions from those generally accepted by scholars, but to provoke a further scientific dispute on this sensitive issue
The Elasticity of Demand for Gasoline: Evidence from the Czech Republic
No full textCharles University Faculty of Social Sciences Institute of Economic Studies MASTER'S THESIS The Elasticity of Demand for Gasoline: Evidence from the Czech Republic Author: Bc. Radoslav Lacko Supervisor: Mgr. Petr Polák MSc. Academic Year: 2018/2019 Abstract Studying the price responsiveness of the fuel demand is popular topic among researchers. The price elasticity is used for predicting future tax revenues, or fuel consumption under various situations. This thesis focuses on elasticity estimation for the Czech Republic using high frequency evidence. We use the process of data mining to get the Czech evidence. Observed elasticity differs by the data aggregation level. Estimated long-run elasticity range between −0.38 and −0.68 for gasoline users and between −0.43 and −0.54 for diesel users. Much lower elasticity was estimated in the short-run that confirms economic theory. JEL Classification C51, C55, L71, Q43 Keywords elasticity, fuel, Czech Republic, microdata Author's e-mail [email protected] Supervisor's e-mail [email protected]
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