1,720,996 research outputs found

    Valuation of the Inspirational Portal Slevomat.cz

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    The aim of this thesis is an establishment of the value of the company Slevomat.cz, s.r.o. The company’s activity is focused on promoting offers from other companies – operating in different areas – which need to make more visible for their faster sales. At the same time, these offers become inspiration for customers, as they are often unusual. The market value of the company will be estimated by the discounted cash flow method. As alternative methods will be used user-based valuation, market comparison method and book-value method. The foundation for valuation will be the financial and strategic analysis, which will become the basis for the analysis and forecast of the value drivers, respectively for the preparation of the financial plan.Zadáním diplomové práce je ocenit obchodní závod Slevomat.cz, s.r.o. Činnost společnosti spočívá v marketingové propagaci nabídek, které ostatní podniky – působící v různých oblastech – potřebují zviditelnit pro jejich rychlejší prodej. Zároveň se tak stávají inspirací, neboť se často jedná o nevšední nabídky v oblasti služeb i zboží. Cílem práce je odhadnout tržní hodnotu podniku při použití metody diskontovaných peněžních toků. Doplňkovými metodami bude ocenění na základě zákaznické báze, metoda tržního porovnání a metoda účetní hodnoty. Východisky pro ocenění budou finanční a strategická analýza, které se stanou základem pro analýzu a prognózu generátorů hodnoty, potažmo pro sestavení finančního plánu

    Participation of the social factor in the perfomance of justice in the light of constitutional values and principles

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    Rozprawa doktorka pt. " Udział społeczeństwa w wykonywaniu wymiaru sprawiedliwości w świetle wartości l zasada konstytucyjnych" przedstawia uwarunkowania prawne i organizacyjne różnych form partycypacji społecznej w sądach. Problem badawczy przedstawiono w kontekście trójpodziału władz w demokratycznym państwie prawnym. Podkreślono rangę zasady godności człowieka oraz wywodzących się z niej praw i wolności, do których ochrony zobowiązane są również niezależne sądy, jako organy. Poszerzeno kontekst o tło historyczne, w zakresie udziału sędziów społecznych w sprawowaniu sądownictwa w dawnej Polsce i na świecie, jak też porównanie współczesnych systemów sądowych innych państw (sądy przysięgli, sądy ławnicze, sądy pokoju). Waga podjętego tematu rozprawy doktorskiej jest znaczna, gdyż dotyczy szeroko rozumianej sprawiedliwości sądowej, której strażnikami są w rzeczywistości nie tylko sędziowie zawodowi, ale również orzekający z nimi na równych prawach ławnicy, do czego przyczyniać się mogą reprezentanci społeczeństwa, partycypujący w sądach w ramach realizowania zasady rzetelności procesu, a w tym jawności wewnętrznej postępowania sądowego i sprawiedliwości oraz publiczność i media - realizując konstytucyjną zasadę jawności zewnętrznej postępowania sądowego i pełniąc funkcję kontrolną, wobec demokratycznej władzy sądowniczej.Doctoral dissertation entitled "Participation of society in the administration of justice in the light of constitutional values and principIes" presents the legal and organizational conditions of various forms of social participation in the courts. The research problem is presented in the context of the separation of powers in a democratic state ruled by law. The importance of the principle of human dignity and the rights and freedoms derived from it were emphasized, the protection of which is also the responsibility of independent courts as state organs. It was also considered necessary to broaden the context with the historical background, in terms of the participation of social judges in the exercise of the judiciary in former Poland and in the world, as well as a comparison of contemporary judicial systems of other countries (jury courts, courts of lay judges, courts of the peace). The importance of the topie of the doctoral dissertation is significant, as it concerns the broadly understood judicial justice, whose guardians are in fact not only professional judges, but also lay judges adjudicating with them on equal terms, to which representatives of society may contribute, participating in courts as part of the implementation of the principle fairness of the trial, including internal transparency of court proceedings and justice, as well as the public and the media - implementing the constitutional principle of external transparency of court proceedings and performing a control function towards the democratic judiciary.Uniwersytet w Białymstoku. Wydział Praw

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Valuation of the Inspirational Portal Slevomat.cz

    No full text
    The aim of this thesis is an establishment of the value of the company Slevomat.cz, s.r.o. The company’s activity is focused on promoting offers from other companies – operating in different areas – which need to make more visible for their faster sales. At the same time, these offers become inspiration for customers, as they are often unusual. The market value of the company will be estimated by the discounted cash flow method. As alternative methods will be used user-based valuation, market comparison method and book-value method. The foundation for valuation will be the financial and strategic analysis, which will become the basis for the analysis and forecast of the value drivers, respectively for the preparation of the financial plan.Zadáním diplomové práce je ocenit obchodní závod Slevomat.cz, s.r.o. Činnost společnosti spočívá v marketingové propagaci nabídek, které ostatní podniky – působící v různých oblastech – potřebují zviditelnit pro jejich rychlejší prodej. Zároveň se tak stávají inspirací, neboť se často jedná o nevšední nabídky v oblasti služeb i zboží. Cílem práce je odhadnout tržní hodnotu podniku při použití metody diskontovaných peněžních toků. Doplňkovými metodami bude ocenění na základě zákaznické báze, metoda tržního porovnání a metoda účetní hodnoty. Východisky pro ocenění budou finanční a strategická analýza, které se stanou základem pro analýzu a prognózu generátorů hodnoty, potažmo pro sestavení finančního plánu

    Financial analysis of the FINIDR, s. r. o.

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    The Bachelor thesis consists of two parts. The first part is focused on theoretical explanation of financial analysis. It informs readers about commonly used methods. It describes individual indicators, so that user can understand its meaning. In the second part (practical) is declared knowledge applied on the real data from financial statements. A description and philosophy of the selected company is part of this section too. From ending findings are deducted conclusions which are demonstrated on graphs and in charts. Last of all is summarized process of the financial analysis. There is also place for evaluation of final results and assessment about its financial health

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis

    Dispelling the Myths Behind First-author Citation Counts

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    We conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more sophisticated methods

    Author Index

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