22 research outputs found
Strategies of Seasonal Vacancy Reduction Based on Dormitories of Estonian University of Life Sciences
No full textBakalaureusetöö
Maamajandusliku ettevõtluse ja finantsjuhtimise õppekavalEesti Maaülikooli ühiselamutes on oluliseks probleemiks hooajaline vakantsus, millest
tulenevalt keskendus töö uurimuslik osa vastuse otsimisele küsimusele, kuidas oleks võimalik
vähendada periooditi kasutuseta seisvate tubade hulka. Teema valikul mängis olulist rolli
ettevõttepoolne huvi käsitletava probleemi vastu.
Käesoleva töö eesmärk on välja selgitada, millised on peamised hooajalist vakantsust
põhjustavad tegurid Eesti Maaülikooli ühiselamutes ja uurimise tulemusena tuua välja
võimalikke probleemi lahendusvõimalusi.
Bakalaureusetöös kasutati Eesti Statistikaameti andmebaasi, Eesti Maaülikooli poolt peetavat
logi ning uurimisliku osa keskseks andmete allikaks oli autori poolt koostatud küsitlusuuring.
Kvantitatiivse iseloomuga küsitluse vastuste analüüsimisel kasutas töö autor võrdlevat ja
üldistavat analüüsi. Kogutud kvantitatiivsete andmete puhul ehk Eesti Statistikaametist
eraldatud informatsiooni ja Eesti Maaülikooli andmebaasist eraldatud arvandmete
analüüsimisel kasutas töö autor võrdlemist, sünteesi ja üldistamist.
Töö tulemustest selgus, et Eesti Maaülikoolil oleks mõistlik lisaks hooajaliselt suure
vakantsuse monitoorimisele pöörata strateegiate valimisel tähelepanu ka süveneva täituvuse
langemise probleemile ülejäänud osal aastas. Lahendusvõimalustena pakkus töö autor välja
ühekohaliste tubade arvu suurendamise F. Tuglase 7 ühiselamus, suveperiooditi madalama
hinna rakendamise, turundamise strateegiate parandamise ja hooajaliselt lühiajalise
majutusteenuse pakkumise võimekuse tekitamise ühiselamutesse. Enne strateegia või
strateegiate kombinatsiooni rakendamist on võimalik koostada vajalikud prognoosid ning
uurida lähemalt meetodite prognoositavat kasumlikkust.Seasonal vacancy is important problem for the dormitories of The Estonian University of Life
Sciences. That is the reason why exploratory part of the research focused on the following
question: how to reduce the number of periodically vacant rooms. The subject of the thesis
was chosen in conjunction with the company's interest that is currently managing the
dormitory property.
The aim of this paper is to identify the main factors causing seasonal vacancy in the
dormitories of The Estonian University of Life Sciences and as a result of the research,
identify possible solutions to the problem.
In the bachelor’s thesis Statistics Estonia’s database and log kept by the dormitories of The
Estonian University of Life Sciences was used, the main source of data was the research
questionnaire prepared by the author. In analyzing quantative responses to the questionnaire,
the author used a comparative and generalized analysis. In the analysis of quantitative data
collected from the Statistics Estonia and from the database of the Estonian University of Life
Sciences, the author used comparative, synthesized and generalized data.
The results revealed that The Estonian University of Life Sciences could in addition to
monitoring seasonally high vacancy rate, pay attention to the remaining part of the year when
choosing strategies to address the problem of lowering occupancy rate. As solutions to the
problem the author proposed the following: increasing the number of single rooms in
F. Tuglas 7 dormitory, implementing lower prices for summer periods, improving marketing
strategies, and establishing capability to offer seasonal short-term accommodation services in
dormitories. Before implementing any strategies or combinations of strategies there could be
further estimates and predictions of profitability of the methods calculated
Entrepreneurs feedback to Estonian Tax and Customs Board tax behavior service
No full textMagistritöö
Majandusarvestuse ja finantsjuhtimise õppekavalMaksu- ja Tolliamet alustas 2020. aastal maksukäitumise hinnangute teenuse osutamisega,
mis on suunatud ettevõtjatele nende maksukäitumise kohta tagasiside andmiseks. Magistritöö
eesmärgiks on välja selgitada välja kuidas hindavad ettevõtjad Maksu- ja Tolliameti
maksukäitumise hinnangute teenust. Tööga uuritakse kas ja kuidas ettevõtjad kasutavad
Maksu- ja Tolliameti maksukäitumise hinnangute teenust ning millised on kasutajate arvates
teenuse suurimad eelised ja puudused. Autorile teadaolevalt ei ole seda teemat varem uuritud,
kuna tegemist on üsna uue teenusega. Magistritöö teoreetilises osas antakse ülevaade
maksukäitumise, maksukuulekuse ja maksumoraali teooriatest, maksukäitumist mõjutavatest
teguritest ning Maksu- ja Tolliameti rollist maksukuulekuse mõjutamisel sh maksukäitumise
hinnangute teenuse olemusest, eesmärkidest ja kasutamise võimalustest. Magistritöö eesmärgi
saavutamiseks viis töö autor läbi ettevõtjate seas ankeetküsitluse. Uuringus osales kokku 41
ettevõtjat, kellest enamik olid väike- ja mikroettevõtjad. Kokkuvõttes hindasid ettevõtjad
maksukäitumise hinnangute teenust vajalikuna ning tõid välja erinevaid teenuse kasutegureid.
Läbiviidud uuringu põhjal oli teenuse mõju maksukäitumisele ligi 10%. Autori hinnangul
oleks vaja läbi viia laialdasem uuring puuduliku maksukäitumisega ettevõtjate hulgas.Taxes and Customs board started tax behaviour service on year 2020. Aim of tax behaviour
service is to give feedback to entrepreuners about their tax behaviour. The master thesis aim is
to find out how entrepreuners evaluate that service. Thesis examines whether and how
entrepreneurs use the tax behavior service and what the users consider to be the biggest
advantages and disadvantages of the service. To the author's knowledge, this topic has not
been studied before, as it is a relatively new. The theoretical part of the master's thesis
provides an overview of the theories of tax behavior, tax compliance and tax morale, factors
influencing tax behavior and the role of the Tax and Customs Board in influencing tax
compliance, including the nature, and possibilities of using the tax behavior service. In order
to achieve the goal of the master's thesis, the author conducted a questionnaire survey among
entrepreneurs. A total of 41 companies participated in the survey, most of them small- and
micro entrepreuners. In conclusion, the entrepreneurs assessed the tax behaviour service as
necessary and pointed out various benefits of the service. According to a study, the impact of
the service on tax behavior was almost 10%. According to the author, it would be necessary to
conduct a more extensive study among companies with defective tax behavior
Reviews: Traumatic States: Gendered Violence, Suffering and Care in Chile
No full textThe space between the two points in time allows the author to explore how these women have coped with their situation over the time between them, how they interpret the suffering they have undergone, how they have sought help from the state (at times successfully and at times not), and the healing that they are constantly and proactively engaging in. The author seeks to take us beyond numbers and render visible the social and psychological effects of domestic violence, through the subjects' own narratives and with their own agency. The first step toward healing when it comes to a historically "invisible" problem such as domestic violence, is simply the process of naming: "The ability to express pain requires language for talking about the pain, identification of the origins of the pain, and the willingness and ability of individuals and institutions to hear that pain and address it, to shift power relations in such a way as to rework the sources of the pain" (p. 10)
Accumulation of sulfonamides and fluoroquinolones from soil to plants
No full textSaabunud / Received 12.12.2022 ; Aktsepteeritud / Accepted 29.06.2023 ; Avaldatud veebis / Published online 15.08.2023 ; Vastutav autor / Corresponding author Merike Lillenberg ; [email protected] current study was conducted to determine the potential
for some antibiotics to be taken up by food plants from soil fertilized with
manure, sewage sludge or its compost containing antibiotic residues. The
plants (potato – Solanum tuberosum L., carrot – Daucus carota L., and
wheat – Triticum aestivum L.) were cultivated in greenhouse under natural
light conditions in the presence of three fluoroquinolones (ciprofloxacin,
ofloxacin, and norfloxacin), and two sulfonamides (sulfadimethoxine and
sulfamethoxazole). The uptake of antibiotics was demonstrated from two
different soils (loamy and loamy sand). The concentrations of each
antibiotic in soil were 0.01, 0.1, 0.5, 1.0, and 10 mg kg–1. The antibiotics
were extracted from the plants using the liquid extraction (LE) and cleaned
up by the solid phase extraction (SPE). The extracts were analyzed by
liquid chromatography electrospray ionization tandem mass spectrometry
(LC-ESI-MS/MS). The accumulation range depended on antibiotic con-
centration in soil, chemical properties of the antibiotic, soil type, plant
species and parts (overground or below-ground). At soil concentrations of
10 mg kg–1 antibiotics accumulated in edible parts of most plants in
amounts, which exceeded their maximum residue levels (MRL) set for
food of animal origin – 100 μg kg–1. The highest average content of
antibiotics was detected in potato tubers and carrot roots grown in the
loamy sand soil – 3897 μg kg–1 and 3400 μg kg–1 sulfamethoxazole. Plants
accumulated antibiotics (ciprofloxacin and ofloxacin) from soil even at
soil concentration of 0.01 mg kg–1. Mostly the highest concentrations of
antibiotics were detected in below-ground parts of the plants grown in the
loamy-sand soil
Tegelaskategooriad ja tegelase kujutamise vahendid Väinö Linna romaanis "Tundmatu sõdur"
No full textThe aim of the research is to provide a survey of character background, its development in the course of time, and the study of characters today; to present a systematic insight into character treatment on the basis of literary theory. The starting point is the textual treatment that analyses character representation in The Unknown Soldier - character categories and the forms and means of character representation. The study should result in finding a model of deep structure for character representation. This model can probably be used in the interpretation of Väinö Linna’s novels, as well as for the works of other authors. The system of character creation (character forming principles used by the author) can be found by employing structural methods. The author of the present thesis uses the so-called reconstructive method, which means character separation from the story and its analysis on the basis of every single fact, event, and characteristic feature. The analysis process begins with registering the information of character behaviour and being, which, in the course of study, changes into more general covering categories. On a later level, a kind of common denominator appears that can be generalised to a characteristic feature and, finally, to a characteristic. As a result, character unity appears that bears significant meanings and regularities. Character here becomes an abstract structure of a story that can be treated as a network of characteristic features. Represented character unities are diminished to the level that bear significant meaning in the analysed piece of literature (i.e. the model of deep structure for character representation) (Chapter 7). This kind of model can be recognised in any piece of literature. The practical value of the research lies in giving answers to the questions how to read a character (understand and analyse) and how talk about him/her (what principles, means and terms to use). It also helps to draw conclusions about the characters as a system in this or that author’s work, and what methods might help to do that. Character treatment in the present thesis might enlarge possibilities to analyse literature in our general and higher educational institutions.unknown accessibilityei tietoa saavutettavuudest
The impact of custom duties and import sanctions on business operations fot company X and Y in the years 2020-2022
No full textBakalaureusetöö
Maamajandusliku ettevõtluse ja finantsjuhtimise õppekavalPerioodil 2020-2022 on maailmamajandus olnud erakordselt muutlik. COVID-19
pandeemia ja sellega kaasnevad majanduskriisid, aga ka poliitiliste sündmustega seotud
sanktsioonide kehtestamine, on esile kutsunud suured muutused tollimaksude ja
impordipoliitikas. Need sanktsioonid mõjutasid mitmeid valdkondi ja ettevõtete
äritegevust, samuti avaldasid mõju nendele riikidele, kes sanktsioone kehtestasid.
Bakalaureuse töö eesmärgiks on analüüsida tollimaksude ja impordisanktsioonide mõju
ettevõtete X ja Y äritegevusele perioodil 2020-2022.
Töö teoreetilises osas käsitletakse tollimaksude ja impordisanktsioonide olemust, eesmärke ja kehtestamise põhjusi, samuti äritegevust iseloomustavad näitajaid ja erinevaid ärimudeleid. Empiirilises osas analüüsib autor kuidas tollimaksud ja impordisanktsioonid mõjutasid ettevõtte X ja Y äritegevusele aastatel 2020-2022. Selle välja selgitamiseks valis autor uuringu läbiviimiseks meetodi ja valimi. Intervjuude illustreerimiseks kasutatakse kvantitatiivset analüüsi, mille käigus analüüsitakse majandusaasta aruandest saadud andmeid, võrreldes bilansimahtu, müügikäivet, töötajate arvu ja kasumit nende aastate vahel. Töö koostamiseks kasutati erialaseid raamatuid, Äriregistris olevaid ettevõtete majandusaasta aruandeid ja Maksu- ja Tolliameti veebilehte. Analüüsi käigus Ettevõtte X puhul selgus, et varade ja põhivarade maht kasvas veidi, kuid kohustiste maht vähenes. Müügitulu ja kasum kasvasid, kuid puidu hinna oluline tõus tekitas ettevõttele raskusi. Sanktsioonid ei mõjutanud oluliselt tööjõudu, kuna ettevõte oli hästi automatiseeritud. Ettevõtte Y puhul kasvasid varad ja põhivarad oluliselt, kuid ka kohustiste maht suurenes. Sanktsioonid muutsid kaupade importimise keerukamaks ja mõjutasid logistikateenuseid. Kuigi hind kahekordistus, suutis ettevõte Y jätkuvalt kasumit teenida. Kokkuvõttes võib öelda, et tollimaksude ja sanktsioonide kehtestamine ei mõjutanud ettevõtete äritegevust oluliselt, kuna ettevõtted suutsid leida alternatiive keeruliste olukordade lahendamiseks. Mõlemad ettevõtted olid jätkusuutlikud ja suutsid oma tegevust säilitada ka rasketes oludes.In the period from 2020 to 2022, the global economy experienced exceptional volatility. The COVID-19 pandemic and accompanying economic crises, along with political events and the imposition of sanctions, provoked major changes in customs duties and import policies. These sanctions affected various areas and companies' business activities and impacted the countries that imposed them. The objective of this bachelor's thesis is to analyze the impact of customs duties and import sanctions on the business activities of companies X and Y during the period from 2020 to 2022.
The theoretical part of the thesis discusses the nature, objectives, and reasons for the imposition of customs duties and import sanctions, as well as indicators characterizing business activities and different business models. In the empirical part, the author analyzes how customs duties and import sanctions affected the business activities of companies X and Y from 2020 to 2022. To do this, the author chose a method and sample for conducting the study. Quantitative analysis is used to illustrate the interviews, during which data obtained from annual reports are analyzed, comparing the balance sheet totals, sales turnover, number of employees, and profit across these years. Specialized books, annual reports of companies in the Commercial Register, and the website of the Tax and Customs Board were used to compile the work. The analysis in the case of Company X showed that the volume of assets and fixed assets increased slightly, but the volume of liabilities decreased. Sales revenue and profit increased, but a significant increase in the price of wood caused difficulties for the company. The sanctions did not significantly affect the labor force since the company was well automated.
In the case of Company Y, assets and fixed assets increased significantly, but the volume of liabilities also increased. The sanctions made it more difficult to import goods and affected logistics services. Although the price of goods doubled, Company Y was able to continue making a profit.
In conclusion, it can be said that the imposition of duties and sanctions did not significantly affect the business activities of the companies, as they were able to find alternatives to overcome difficult situations. Both companies were sustainable and maintained their operations even under challenging circumstances
Language of Roman Law: Theoretical Principles and Methods of Teaching in University of Tartu
No full textАвтор делится опытом по преподаванию латыни для студентов юридических факультетов. The author shares his experience in teaching Latin for students of faculty of law.Статья сделана на основе доклада, прочитанного на III научном международном постоянно действующем семинаре «Римское право и современность» по теме
«Договоры, деликты и ответственность по ним в римском и современном частном и публичном
праве», Тарту, 25-30 августа 2006 г. Полный текст статьи размещен по разрешению редакционной коллегии журнала IVS ANTIQVVM
Komposisi Spesies, Kepadatan, dan Ukuran Bintang Laut di Perairan Pantai Leato Selatan, Gorontalo
No full textThis research was conducted in April–May 2021 at three. The purpose of this study was to determine the species composition, density, and size of starfish in South Leato Coastal Waters, Gorontalo. The method used is a random sampling method using a quadratic transect measuring 5 × 5 m, which is placed on coral reefs and Sargassum three times. The results showed that there were three types of starfish in the South Leato Coast, namely Linckia laevigata, Protoreaster nodosus and Culcita novaeguineae. Consecutively higher densities of starfish were species (L. laevigata, P. nodosus and C. novaeguineae). The higher body height of the starfish is species (C. novaeguineae, P. nodosus and L. laevigata), while the higher body diameter is species (P. nodosus, L. laevigata, and C. novaeguineae).Penelitian ini dilaksanakan pada bulan (April–Mei 2021) di tiga stasiun. Tujuan penelitian ini untuk mengetahui komposisi spesies, kepadatan, dan ukuran bintang laut di Perairan Pantai Leato Selatan, Gorontalo. Metode yang digunakan yaitu metode random sampling dengan menggunakan transek kuadrat yang berukuran 5 × 5 m, yang diletakkan pada terumbu karang dan Sargassum sebanyak tiga kali ulangan. Hasil penelitian didapatkan tiga spesies bintang laut yang berada di Perairan Pantai Leato Selatan yaitu Linckia laevigata, Protoreaster nodosus dan Culcita novaeguineae. Kepadatan bintang laut yang lebih tinggi secara berurutan yaitu spesies (L. laevigata, P. nodosus dan C. novaeguineae). Adapun tinggi tubuh bintang laut yang lebih tinggi yaitu spesies (C. novaeguineae, P. nodosus dan L. laevigata), sedangkan diameter tubuh yang lebih tinggi yaitu spesies (P. nodosus, L. laevigata, dan C. novaeguineae)
Matusekommetest Kirde-Eestis 19. sajandil ja 20. sajandi algul
No full textThe article deals with death-related beliefs and traditions in the 19th and early 20th century. The author has divided the tradition into four main periods. The first period deals with the person's illness, when the death is definitely approaching. Since the rituals and omens occurring during this period were believed to influence the future destiny of the dying person and the living, the rituals and omens became an inherent part of funeral tradition. The first period therefore prepared the dying person and his or her relatives for the future changes. Death as a biological transformation marks the beginning of the second period, involving washing and dressing the dead body and the night wakes. This is the period of communicating with the deceased - his or her conciliation with the living and the preparation for the afterlife and the prevention of any harmful effects related to death. The most detailed period of tradition was the third - the dead person's departure from home. Official church rituals were completed with popular wisdom to help the deceased to settle in the otherworld. The fourth period includes the funeral festivities, symbolising the dead person's joining the new environment, his or her reaching a new social status. Proper performing of all the mentioned periods was supposed to render the deceased harmless for the living. In the 20th century the old popular customs have begun to retreat. The first and the second period rituals are becoming obsolete, whereas the third and fourth period will be dominated by the official church ritual
Tax compliance of agricultural entrepreneurs
No full textMagistritöö
Majandusarvestuse ja finantsjuhtimise õppekavalMaksude kogumise eesmärk on riigieelarve täitmine, kuid üha enam püütakse maksude
kehtestamisega muuta maksumaksjate käitumist ja neid seeläbi mõjutada. Seejuures ei saa
unustada, et kui kodanikud ei soovi panustada maksude tasumisse, siis langeb ka maksutulu ning
keerukam on pakkuda heal tasemel avalikke teenuseid, seega iga riigi huvi peaks olema
võimalikult suure maksukuulekuse saavutamine.
Magistritöö eesmärk on välja selgitada maksukuulekust mõjutavad tegurid põllumajandussektoris.
Antud töös kasutati kombineeritud uurimismeetodit, mis koosneb kvalitatiivsest ja kvantitatiivsest
uurimismeetodist. Andmekogumise meetodina kasutatakse põllumajandusettevõtjate seas
läbiviidud küsitlust ning Maksu- ja Tolliameti eksperdiga läbiviidud intervjuud. Lõputöö
teoreetilises osas käsitletakse erialast kirjandust, mitmeid uuringuid ja teadustöid.
Analüüsi põhjal selgus, et küsitluses osalenud põllumajandusettevõtjad on maksukuulekad ning
mõistavad maksude tasumise eesmärke. Suur osa põllumajandus ettevõtetest ei ole maksnud
kunagi ümbrikupalka ega jätnud müügikäivet deklareerimata. Peamiseks põhjuseks, miks
maksukuulekus langeb on ettevõtete majanduslikud raskused. Oluliseks mõjutajaks
maksukuulekuse kujunemisel on avaliku sektori asutuste tegevus ja maksuhalduri suhtumine.
Analüüsides nii teooria, küsitluse kui ka intervjuu materjali tegi autor kaks ettepanekut
maksukuulekuse parandamiseks. Esmalt keskenduda teavitustöö tegemisele erinevates
vanusegruppides, et teadlikus oleks suurem ja sihtgrupp ei oleks vaid noored. Teiseks keskenduda
maksumaksjatega suhtlusel just nõustamisele ja usaldusele, mitte karistamisele, nii on võimalik
maksumaksjaid vabatahtlikult maksukuulekusele suunata.The purpose of collecting taxes is to implement the state budget, but the imposition of taxes is
increasingly trying to change the behaviour of taxpayers and thereby influence them. It must not
be forgotten, that if citizens do not want to contribute to the payment of taxes, tax revenues will
also fall and it will be more difficult to provide a good level of public services, so it should be in
the interest of every country to achieve the highest possible tax compliance.
The purpose of the master's thesis is to find out the factors influencing tax compliance in the
agricultural sector. In this research, combined research methods were used, which consists of a
qualitative and quantitative research methods. The data collection method used is a survey
conducted among agricultural entrepreneurs and interview with an expert from the Tax and
Customs Board. The theoretical part of the research consists professional literature, several studies
and research papers.
The analysis showed that the agricultural entrepreneurs are tax-compliant and understand the
purposes of paying the taxes. A large proportion of agricultural holdings have never paid envelope
wages or failed to declare sales. The main reason for the tax compliance fall is the economic
difficulties of companies. An important factor in the development of tax compliance is the
activities of public sector institutions and the attitude of the tax authority.
Analysing the theoretical part, the survey and the results from an interview, the author made two
suggestions for improving tax compliance. Firstly, to focus on outreaching in different age groups
so that there is more awareness and the targeted group should not be just young people. Secondly,
when communicating with taxpayers, to focus on giving advice and to build trust, not to punish,
so that it is possible to guide taxpayers to tax compliance on a voluntary basis
