22 research outputs found
Neli soovi : loov-praktiline lõputöö
No full textLoov-praktilise lõputöö kirjaliku osa eesmärgiks oli anda ülevaade diplomikontserdi “Neli soovi” kontseptsioonist, ülesehitusest ning esitusele tulevatest lugudest. Kontsert koosneb viieteistkümnest loost, mis on kokku põimitud muusikaliseks lavastuseks.https://www.ester.ee/record=b5238164*es
The Ability of Achieving the Goals Set in the Waste Management Plan of the Estonian Defence Forces
No full textKaitseväe prioriteet number üks on riigikaitse ja selle võimekuse tagamine. Ajateenijate koolitamisega ja õppuste korraldamistega kaasnevad aga suured kogused jäätmeid. Sellest tulenevalt seati kaitseministri 09.08.2010 käskkirjaga 292 „Kaitseministeeriumi keskkonnapoliitika ja keskkonnategevuskava aastateks 2011-2014“ p. 5.1 Kaitseväele kohustuslikuks koostada jäätmekava. 2012. aastal hakati kava koostama, mille tulemusena valmis jäätmekava ning jäätmekava lisa 1 Kaitseväe jäätmekava tegevuskava 2013-2017. Tegevuskavas on kuus põhitegevust, mis jagunevad omakorda täiendavateks tegevusteks. Tegevused on liigitatud prioriteetsemateks ja vähem prioriteetseteks. Põhitegevused on paika pandud lähtuvalt jäätmekavast ning seal seatud peamistest eesmärkidest. Kaitseväe jäätmekava üldine eesmärk on jäätmekäitluse edendamine, et see oleks keskkonnaohutum, paremini korraldatud ning majanduslikult põhjendatud. Lisaks soovitakse parandada koostööd organisatsiooni partneritega. Töö koostaja andis töö esimeses osas ülevaate jäätmekavast ja seal seatud eesmärkidest. Teises osas analüüsis jäätmekava tegevuskava ning leidis teostatavad ja teostamatud eesmärgid. Kolmandas osas on toodud ettepanekud tegevuskava paremaks ellurakendamiseks. Kokkuvõtvalt saab öelda, et tegevuskava on väga hästi koostatud. Seatud eesmärgid on reaalsed ning mitmed punktid on juba praegu täidetud. Näiteks on täidetud tegevused „1.6. kasarmutes ja kontorites ohtlike jäätmete kogumiseks (akud, patareid, tahmakassetid) väikeste kogumiskastide paigaldamine“, „1.9. meditsiinipunktides kehavedelikega kokkupuutunud sidumismaterjalile ning teravatele ja torkivatele esemetele kogumiskohtade loomine“ ja „2.5. Kaitseväe harjutusväljade kasutuseeskirjade ühtlustamine jäätmekäitlust käsitlevas osas“. Samuti on haldurid täitnud enamus ülejäänud tegevustest, mis puudutavad jäätmete sorteerimist ja selleks võimaluste loomist. Plaanis on kujundada ja paigaldada infotahvlid, mis edastaksid infot prügi sorteerimise ja prügikastide asukoha kohta erinevatel Kaitseväe territooriumitel. Harjutusalade keskkonnaspetsialisti Merili Vipperi sõnul on see üks esimesi tegevusi, mille jaoks on ressursid 2014. aastal leitud. Samuti on esmane prioriteet üldiste ja üksuste põhiste jäätmehoolduseeskirjade väljatöötamine ja kehtestamine. Merili Vipper on välja töötanud ka keskkonnaalased õppematerjalid ajateenijatele ja töötajatele. Jäätmekava kinnitamise järel saab muuta õppepäevad kõigile kohustuslikuks ning tõsta sellega keskkonnateadlikkust. Eelneva põhjal saab öelda, et juba täidetud või esmajärjekorras täitmist ootavad tegevused tagavad efektiivsema jäätmete sorteerimise, mis on kogu jäätmemajanduse parema toimimise aluseks. Teostamatud eesmärgid on suures osas seotud sellega, et jäätmekava ootab siiani kinnitamist. Mitme eesmärgi puhul on määrav see, et kava pole veel kinnitatud ning puuduvad ressursid. Samuti pole hetkel sellist ametikohta nagu Logistikakeskuse keskkonnanõunik. Tegevused, mis puudutavad erinevaid tasuvusuuringuid ning uurimistöid on vähem prioriteetsed ning samuti autori arvates teostamatud, sest hetkel puudub konkreetne inimene selleks ja on palju olulisemaid tegevusi. Autor on arvamusel, et kõik seatud prioriteetsed eesmärgid saavad täidetud. Seatud tähtajad võivad edasi liikuda mõne aasta võrra, kuid tulenevalt tegevustest 2.8. ja 2.10. tuleb need üle vaadata ning täiendada. Vähem prioriteetsed tegevused tuleb üle vaadata ning vajadusel nende sõnastust muuta. Töö lõpus tehti ettepanekud, kuidas tegevuskava efektiivsemalt rakendada. Kokkuvõtvalt on ettepanekud järgnevad: • kaaluda sorteerimiseks lahtritega prügikastide ning ohtlike jäätmete jaoks survevalu-polüetüleenist konteinerite ostmist või rentimist; • vaadata üle tegevused 2.6., 3.1. ja 3.2. ning neid täpsustada; • muuta töötajatele ja ajateenijatele keskkonnaalased infopäevad kohustuslikuks. Lähtuvalt analüüsist, tehtud järeldustest ning ettepanekutest tegevuskava efektiivsemaks rakendamiseks leiab töö koostaja, et tegemist on kergesti mõistetava, suuremas osas teostatava ja rakendatava jäätmekavaga ning jäätmekava tegevuskavaga.The aim of the Estonian Defence Forces is to preserve the independence of the state, the integrity of its area and its constitutional order. In addition, the Defence Forces co-operate with the armed forces of NATO and EU member states and they participate in the full range of Alliance missions. Therefore, about 3000 men, who take part in several exercises, are trained every year. During the training such amount of people produces tons of waste. Consequently, the Defence Forces must contribute its environmental activities. In 2012, the Ministry of Defence ordered the Defence Forces to compile the Waste Management Plan and set goals for the next five years. The document was prepared in January 2013 and now is waiting for approval. The paper first gives an overview of waste management in the Estonian Defence Forces. The next chapter is the analysis of the goals set in Appendix 1 in the Waste Management Plan. The author of the thesis explains the attainability or un-attainability of the goals. The suggestions to achieve the goals in waste management are also given. The final chapter gives detailed instructions in order to carry out the waste management goals. Overall, it can be said that although national defence is priority number one for the Defence Forces, they also pay attention on environmental issues. The Waste Management Plan is very simple, easy to understand and sensible. The author finds that the goals set are realistic and many of them have been achieved already. For example, the waste is sorted almost in every unit and they plan to write instructions for employees and conscripts to promote the waste sorting. However, the main negative aspect is that the document still waits for approval. Because of that there are several unrealistic deadlines and the Defence Forces do not have enough employees to reach some goals. For example, there is no one who would be responsible for different research and feasibility studies. In conclusion, the Estonian Defence Forces have made a remarkable progress in waste management. They show that they are willing to improve and develop in the field of environment
The Woman as Wolf (AT 409): Some Interpretations of a Very Estonian Folk Tale
No full textThe article analyses tale type The Woman as Wolf, which is one of the most popular folk tales in the Estonian Folklore Archives and is represented there both in the form of a fairy tale and in the form of a legend. The vast majority of the versions of The Woman as Wolf were written down in the first part of the 20th century within Estonia and where recorded from Estonians. The article introduces the content of the tale, the origin of the first records from the early 19th century, and the dissemination area of the tale, which remains outside Western Europe: apart from the Estonian versions there are Sami, Karelian, Vepsian, Livonian, Latvian, Lithuanian, Russian, Ukrainian and Belarusian versions. While in almost all the Estonian versions the main protagonist is transformed into a wolf, in most of the versions written down in other areas and ethnic groups, another animal or bird replaces the wolf. The author is of the opinion that the Finnic area is central to the distribution of the folk tale The Woman as Wolf. The animal the woman is transformed into in the plot would not have been a wolf in earlier times. The article provides an explanation why the wolf is predominant in Estonian written sources. For that purpose the ways in which the wolf and werewolf were perceived in earlier Estonian folk belief are introduced. At the end of the article interpretation of the folk tale is provided. The author states that the plot and some of the motifs found in this folk tale reflect the difficulties women had in submitting to the norms and values of patriarchal order within their society
<i>The Woman as Wolf</i> (AT 409): Some Interpretations of a Very Estonian Folk Tale
No full textThe article analyses tale type The Woman as Wolf, which is one of the most popular folk tales in the Estonian Folklore Archives and is represented there both in the form of a fairy tale and in the form of a legend. The vast majority of the versions of The Woman as Wolf were written down in the first part of the 20th century within Estonia and where recorded from Estonians. The article introduces the content of the tale, the origin of the first records from the early 19th century, and the dissemination area of the tale, which remains outside Western Europe: apart from the Estonian versions there are Sami, Karelian, Vepsian, Livonian, Latvian, Lithuanian, Russian, Ukrainian and Belarusian versions. While in almost all the Estonian versions the main protagonist is transformed into a wolf, in most of the versions written down in other areas and ethnic groups, another animal or bird replaces the wolf. The author is of the opinion that the Finnic area is central to the distribution of the folk tale The Woman as Wolf. The animal the woman is transformed into in the plot would not have been a wolf in earlier times. The article provides an explanation why the wolf is predominant in Estonian written sources. For that purpose the ways in which the wolf and werewolf were perceived in earlier Estonian folk belief are introduced. At the end of the article interpretation of the folk tale is provided. The author states that the plot and some of the motifs found in this folk tale reflect the difficulties women had in submitting to the norms and values of patriarchal order within their society
Increasing students' reading motivation in home-reading lessons with extensive reading
No full textMany researchers, for example, Day and Bamford (1998), Prowse (2002), Maley (2008) and Grabe (2009) have brought out a number of key characteristics of extensive reading in language learning. Simply put, extensive reading is reading a lot of books that are easy to understand without a dictionary, so that the activity is enjoyable and fun. It is different from intensive reading which is reading a short and troublesome text slowly and deliberately. (Donaghy, 2016) The main purpose of the thesis is to answer the questions whether the amount of reading done has diminished recently and if it has, then how to motivate students to read more literature or any other interesting text during their free time. It also tries to find out the attitudes of students towards home-reading and, based on the results of the research carried out, to suggest procedures that could be used in home-reading lessons. In order to study students’ home reading activities and to enquire into their interest in reading books in general, the author of the present thesis carried out a questionnaire, in three schools in Tartu and one near the city (schools designated with the letters A, B, C and D). Schools A and B are schools with selective student in-take, which are compared to one regular school in Tartu (C) and one outside of the city (D). Making use of other research papers done in the same field and comparing the findings with the author’s own research, the author of the present thesis will suggest activities for an extensive reading programme. The thesis will consist of an introduction, three chapters (chapter I will contain the review of pertinent literature, chapter II will talk about study methodology, its data, analysis and the results, chapter III will contain the materials of home reading lessons that could be added to the extensive reading program) and a conclusion. The conclusion summarizes the results of the paper.https://www.ester.ee/record=b5156574*es
Implementation of SAP in Kalev Factory, Sugar Candy Unit
No full textSelleks et tänapäeva tööstused suures konkurentsis ellu jääksid ning suudaksid kohaneda turu
muutustega on oluline väga täpselt jälgida kuluallikaid, et toota võimalikult efektiivselt. SAP
majandustarkvara pakub võimalust jälgida täpselt toote valmistamiseks kuluvat aega, tööjõu
ressurssi ning materjale. Tänu sellele on võimalik optimeerida protsesse ning ka laovarusid.
Uurimise ja analüüsi käigus otsiti vastuseid põhilistele uurimisküsimustele: kas
juurutusprotsess vastas üldistele uue majandustarkvara juurutuspõhimõtetele, millised olid
Suhkrukommi üksuse töötajate hirmud ning kas need ka realiseerusid ning kas
juurutusprotsess oli edukas või oleks saanud midagi teha teisiti.
Uue majandustarkvara juurutusprotsess Kalevi tehases vastas üldistele juurutuspõhimõtetele.
Kõik vajalikud etapid olid kaetud ning langesid kokku soovitusliku juurutusstruktuuriga.
Suhkurkommi üksuse töötajate kõige suuremateks hirmudeks olid hirm oma arvutikasutamise
oskuste pärast ning kardeti ka inglise keelset programmi. Lisaks toodi välja ka kartust uute
tööülesannete ees ning kardeti ka seda, et tavapäraste tööülesannete kõrvalt ei jää aega
arvutis vajalike liigutuste tegemiseks. Kardeti ka harjumuste muutmist, sest olles pikalt
töötanud ühe programmiga ja minnes üle teisele, on kõik liigutused vaja ümber õppida. Üle
poolte küsimustikule vastajatest hindas, et nende hirmud realiseerusid osaliselt ning 6 vastajat
arvasid, et nende hirmud ei osutunud tõeseks.
Juurutusprotsess oli edukas, sest ei toimunud ühtegi suurt seisakut ega möödapanekut
materjalide või planeerimise osas. Tootmistöötajad said kiiresti tootmist alustada ning kiiresti
oldi valmis üle minema saja protsendilisele tootmismahule. Ettepanekuteks oleks varuda õiged
seadmed uue majandustarkvara kasutuselevõtuks varemalt ning pöörata rohkem tähelepanu
masterdata andmete õigsusele, et juba harjutades saaksid töötajad kohaneda õigete
andmetega.The goal of this graduation thesis Implementation of SAP in Kalev factory, Sugar Candy unit
is to analyze if the implementation process went according to the new ERP implementation
strategies.
The research addresses the challenges that modern production companies face in an
increasingly competitive environment, highlighting the importance of an efficient ERP system
to reduce costs and optimize processes, including inventory management.
The decision to implement SAP was driven by Kalev’s need to align with other Orkla Group
companies and improve it’s operations.
The author has focused on three research questions:
• Did the implementation process go according to the new ERP implementation
recommendation?
• What did the people in Sugar Candy unit fear the most before the implementation of the
new system and did all their fears came true?
• Was the process successful and what could have been done differently?
As the shift leader in Sugar Candy unit, the author played a key role in leading the SAP
implementation. To better understand the concerns of the workers, a questionnaire was
distributed to the employees.
Chapter one is introductory and describes what is SAP ERP and what are the advantages of
having it.
Chapter two reviews the company Kalev and introduces the project SMART EST One which
was the project of implementing SAP.
Chapter three describes the implementation process in production and explains it more
thoroughly in Sugar Candy unit.
It was concluded that the implementation of SAP was successful, and it aligned with the
implementation strategies. There were no significant production disruptions, and all the
needed materials were provided within the reasonable time. Main fears for the workers in
Sugar Candy unit were fear of using computers as part of everyday work and, they were
concerned about the language of the program.
The author suggests that for future implementations, all the new equipment should be in place
before the system is launched. Also, it is important to check the data and make sure that it is
correct before the test system is made because then users can start practicing with the correct
data and improve the overall process
Eesti Päevalehe ja Postimehe võrguväljaannete uudiste kvaliteet: Eesti uudised 2006. aasta märtsis
No full textThe aim of the Bachelor's thesis "The quality of news in the online publications of Eesti
Päevaleht and Postimees: the news of Estonia in March 2006" was to compare the quality
of online-news of the two publications.
Under the "equality of news" it was considered whether the texts are in accordance with the
"classical" requirements of news writing: objectivity, following the criteria of news-
worthiness, correct use of sources, informativeness. Taking these requirements into
consideration the author tried to find answers to the following four research questions:
1. When comparing the online news of Postimees and Eesti Päevaleht, what kind of
differences can be detected in the criteria of news-worthiness?
2. When comparing Eesti Päevaleht and Postimees, which differences can be found
in the use and variety of sources?
3. Which differences are there in the informativeness of the news in Eesti Päevaleht
and Postimees?
4. When comparing Eesti Päevaleht and Postimees, which differences can be
detected in the following of the principles of objectivity and balance?
The method of research was content analysis combined with qualitative text analysis.
The sample consisted of the news of both publications during one week time. Altogether
the sample consisted of 199 texts.
The results showed that the texts of both of the publications were very similar in their
correspondence to the criteria of news-worthiness. This could indicate that the
newspapers have the same understanding of the formed criteria of news-worthiness.
As to the use of sources, it turned out, that only few sources are used in the news. Often
there is only one or none. However, Postimees tends to use sources more often than Eesti
Päevaleht.
Very often both publications use executives and top managers as their sources. From
among them the use of the government and Riigikogu members as sources is particularly
frequent.
When speaking about informativeness, it can be said, that the situation is rather satisfying
in both publications. The main news-questions (what, who, where, when) are provided
with answers. The questions "how" and "why" are answered more rarely.
There was a big difference in the use of photos between the two publications - there were
four times as many photos in Postimees as there were in Eesti Päevaleht.
When it comes to objectivity, it can be said, that the number of news that can be
considered neutral in tone is bigger in Eesti Päevaleht, whereas Postimees' news are more
neutral in the use of sources.http://tartu.ester.ee/record=b2118557~S1*es
Consumers knowledge of eco-labeling in tourism
No full textBakalaureusetöö
Loodusturismi õppekavalÜha enam räägitakse jätkusuutlikkusest ning seda erinevates majandussektorites ning
võimalusi, kuidas seda tagada ja järgida. Lisaks on ka tarbija on muutnud teadlikumaks
ning ei ole nõus tarbima tooteid ja teenuseid, mis mõjuvad negatiivselt keskkonnale. See
on pannud ka turismisektorit leidma võimalusi jätkusuutlikuks tegevuseks. Seda enam, et
looduskeskkond on üks olulisemaid osasid turismis. Üheks parimaks lahenduseks on
ökomärgised, mis eristavad keskkonnasõbralikke ettevõtteid sarnastest ettevõtetest. Ning
see läbi on ka tarbijal kergem neid ära tunda. Paraku on neid aastate puhul vägagi palju
juurde tekkinud ning võivad see läbi pigem segadust ja umbusaldust tekitada, kuna on
keeruline märgisterägastikus mõista, mis mida tagab. Töö põhieesmärk ongi välja uurida,
kui hästi tarbija teab märgised turismis. Kas neid kasutatakse turismiotsusel? Ning kas ta
tunneb ära ökomärgised, kui neid näidata. Ning see läbi näha üldisemat pilti, kas tõesti on
neist seeläbi kasu ka ettevõtetele. Uurimustöös selgus, et tarbijate teadlikkus
ökomärgistest on paraku väga madal. Pigem usaldatakse ennast või klientide tagasisidet,
kui kvaliteedimärgiseid. Töö koostaja arvab tulemustest lähtuvalt, et ökomärgised paremat
turundustööd, et tarbija teaks ja oskaks neist lähtuda.Today, there are more and more discussions around sustainability in different economic
sectors and opportunities how to ensure it and follow. On top of that consumers are also
more knowledgeable now days and are not so willing to consume products and services
that impact nature in a negative way. This has put tourism sector also to look into making
their businesses more ecofriendly and sustainable. More so, because nature is major part
of tourism. One of the best solutions are eco-labels, what separates ecofriendly companies
from standard companies, by making them easily identifiable for customers.
Unfortunately, over the years there is has been a massive increase in number of eco-labels
available which is causing confusion and distrust, because consumers have hard time
identifying what does eco-labels stand for. Main goal is to find out how well customer
knows eco-labels in tourism. Are they doing decisions based on eco-labels? Do they know
eco-labels if shown? That will show more general picture, are they really useful to
companies at all. The research revealed, that customer knowledge on eco-labels is actually
really low. Customers rather trust feedback left by other customers, than eco-labels. The
author of thesis thinks, based on results, that eco-labels require better marketing campaign,
so that customers would know and could make decisions based on eco-labels
The Economic Benefits of Using Mega Vessels in the Trade Between Europe and the Far-East
No full textVõimaldades üha tõhusamalt mandritevahelist kaubavahetust on meretranspordi areng olnud globaliseerumise üheks olulisemaks osaks. Viimase 20 aasta jooksul on nõudlus konteinerlaevade teenuste vastu enam kui kolmekordistunud. Nõudluse suurenedes on suurenenud ka pakkumine, mistõttu on laevaliinide jaoks oluline maksimeerida igat väiksematki konkurentsieelist, mille kasutamiseks ettevõttel võimalus avaneb. Konkurentsis püsimiseks peab olema laevaliin võimeline sammu pidama ka konkurentide hinnatasemega, mida on võimalik teha läbi kulude minimeerimise. Üheks jätkusuutlikuks kulude minimeerimise meetodiks on üha suurema kandevõimega konteinerlaevade kasutuselevõtt. Seda iseloomustab fakt, et viimase kümne aastaga on keskmine uute ehitatavate laevade kandevõime rohkem kui kahekordistunud. Ehkki kogukulud ühe laeva kohta suurenevad, annab suurema kandevõimega laev võimaluse teenida ühe reisi pealt rohkem tulu. Käesoleva lõputöö eesmärgiks oli uurida hiigelkonteinerlaeva kasutamise majanduslikku mõju ühe ühiku ehk TEU kohta. Eesmärgi saavutamiseks viidi läbi kombineeritud ülevaateuurimus, mille käigus koguti andmeid teadus- ja uudisartiklitest, statistika andmebaasidest ning ekspertintervjuust. Uurimus viidi läbi võrreldes kolme tingliku – 15 000, 20 000 ja 25 000 TEU mahutava konteinerlaeva kulusid. Uuritavaks teekonnaks oli reis Antwerpenist Singapuri kogupikkusega 17 132 kilomeetrit ning kõikide laevade kiiruseks arvestati 18 sõlme, mis teeb reisi kestuseks ligikaudu 22 päeva. Ühe TEU omahinna arvestamiseks kasutati lõputöös nelja kululiiki, milleks on: • tegevuskulud, mille aluseks võeti laevameeskonna palgakulu, • perioodilised laeva hoolduskulud, • reisi maksumus, mille alla kuuluvad kütusekulu ja sadama- ning kanalitasud, • kapitalikulu, mille peamisteks komponentideks on laeva ehitusmaksumus ja eluiga. KOKKUVÕTE 34 Analüüsi tulemustest selgus, et täieliku täituvuse puhul on madalaima kuluga ühiku kohta võimalik kaupa transportida kasutades suurimat, 25 000 TEU mahutavat laeva, võimaldades langetada kulu ühiku kohta kuni 170,8 USA dollarini. Ühiku omahind püsib tema väiksemast alternatiivist madalam vaid kuni 95,6% täituvuseni, seega kui 25 000 TEU mahutava laevaga vedada vähem kui 23 892 TEU, on ühikukulu väiksema laevaga soodsam. Võrreldes 20 000 ja 15 000 TEU mahutavaid laevu, tuleb esimese ühikukulu madalam alates täituvusastmest 92,7% ehk suurema laeva kasutamist õigustaks minimaalselt 18 539 TEU vedamine. Läbiviidud uurimus annab ülevaate konteinerlaevaga seotud kulude kujunemises ning toob välja tasuvuspunkti, millal suurema laeva kulu ühiku kohta tuleb madalam. Käesolev lõputöö annab võimaluse ka edasisteks uurimusteks. Et saada veelgi täpsemad tulemused, tuleks põhjalikumalt uurida nõudluse poolt, et sellele vastavalt planeerida uute hiigellaevade kasutuselevõttu.Maritime transport has been one of the keys to globalisation, as the vast majority of all exchanged goods use vessels to get from point A to point B. The demand for the larger vessels is clearly an increasing trend as the capacity in TEU-s of the average newly built vessels today is nearly twice as big as the average vessel built 10 years ago. The competition between container shipping companies is getting more and more tight and only the smartest and strongest are able to survive. As the prices are set by the market and the customers are price-sensitive, a shipping company really has two options – either they are able to offer the market price or they will close down their business. Because of the tough competition, minimizing the costs is essential to avoid the second option. The aim of this thesis is to analyse the usage of mega vessels between Far East and Europe. For that, the author has asked three research questions: 1. How do the technical parameters of the vessel affect the cost price of one TEU? 2. How does the size of the vessel affect cost price of one TEU? 3. According to today’s and forecasted demand, which would be the optimal size of the vessel built for the route between Europe and Far East? These questions are explained and answered in three chapters. In the first chapter, the author breaks down the definition and history of maritime trade and containerized transport and its’ problems as well as importance to the world’s economy. The second chapter gives an overview of the methodology used in the thesis. It also gives the descriptions of different components which affect the cost price of a vessel trip. The third chapter concludes the cost price analysis and presents the results. SUMMARY 36 The research method is a combination of quantitative and qualitative methods. The sources of the thesis are scientific texts, news articles, statistics databases and an interview with an expert. The analysis is carried out for three hypotetical ships with the maximum capacity of 15 000 TEU, 20 000 TEU and 25 000 TEU, latter of which is yet to be topped by the existing fleet of mega vessels. The route selected for the analysis is from Antwerp to Singapore, making the trip 17 132 kilometres long. The speed of each of the vessels is 18 knots, which adds up to a trip lasting for approximately 22 days. The cost price analysis is based on three major cost categories: • operating costs, which consists of the manning cost, • maintenance costs, • voyage costs, which consists of port and canal fees and is driven by the cost of fuel, • capital cost, which is mostly affected by the price of the vessel. The results of the analysis show that with the occupancy rate of 100%, the most cost efficient way to use for transportation is to go for the fully loaded 25 000 TEU container ship, reaching the unit price of 170,8 US dollars. The average occupancy rates for the vessels sailing between Asia and Europe deviate between 65-103%, so the author also had to find the scenarios, in which cases using a bigger vessel is reasonable. As it turns out, the biggest ship under the observation has to be filled at least 95,6% (at least 23 892 TEU) for its cost per TEU to be smaller than the vessel with the maximum capacity of 20 000 TEU. The same comparison was done also for the smaller vessels – the occupancy rate of a 20 000 TEU vessel has to be at least 92,7% (18 539 TEU) for the bigger vessel to operate more efficiently than the fully loaded 15 000 TEU vessel
Accounting amortization methods of fixed Assets on the Example of an Agricultural Company
No full textLõputöö teemaks oli “Materiaalse põhivara amortisatsiooni arvestamine põllumajandusettevõtte näitel”. Lõputöö teema sai valitud tänu sellele, et põhivara on väga oluline ning põhivara amortisatsioonimeetodi valik mõjutab väga oluliselt ettevõtte majandustegevuse tulemust. Samuti ei ole ettevõttes varem taolist tehtud ning selle tulemusest oli ettevõtte pearaamatupidaja huvitatud. Lõputöö eesmärgiks oli välja selgitada põllumajandusettevõtte materiaalsete põhivarade amortisatsiooni arvestamise kord ning võrrelda seda erinevate meetoditega, et leida objektiivsem viis materiaalse põhivara amortisatsiooni arvestamiseks. Lõputöö käigus täitis autor järgmised ülesanded: • selgitati välja Raamatupidamistoimkonna juhendist tulenevalt teoreetilised käsitlused materiaalse põhivara amortisatsiooni kohta ning võrdles seda ettevõtte põhivara amortisatsiooni meetoditega; • kavandati lõputöö metoodika probleemipüstitusest lähtuvalt; • esitati uuritava ettevõtte materiaalse põhivara amortisatsiooni arvestuse korra ja võrdles seda teiste teoreetiliste amortisatsioonimeetoditega; • toodi välja omapoolseid ettepanekud ja järeldused materiaalse põhivara amortisatsiooni arvestuseks asjakohasemast ja täpsemast meetodist. Lõputöös kasutati kvantitatiivset uurimismeetodit ning andmekogumisel kasutati dokumendivaatlust. Lisaks viidi läbi pearaamatupidajaga poolstruktueeritud intervjuu, mis on lisa 1 välja toodud. Andmete analüüsimisel kasutati sõnalist seletust. Uuringust selgus, et: • uuritav ettevõte kasutab põhivara amortiseerimisel vaid lineaarset amortisatsioonimeetodit, kuid osadel juhtudel oleks tegevusmahupõhine amortisatsioonimeetod õigem, kuna näitab täpsemlt masina kulu; • antud ettevõte ei soovi viia läbi muudatusi ettevõtte sise-eeskirjas, et kasutada ka teisi põhivara amortisatsioonimeetmeid, olenemata sellest, et tehtud arvutustest on näha, et mõnel puhul on teist meetodit kasutada täpsem; • autori arvates võiks sise-eeskirjas viia läbi muudatused, et kasutataks põhivara amortiseerimisel ka lisaks lineaarsele meetodile tegevusmahul põhinevat meetodit, kui see näitab põhivara amortisatsiooni täpsemalt. Lõputöö eesmärk sai täidetud, sest materiaalse põhivarade amortisatsiooni meetodite arvestuspõhimõtete kord sai välja toodud ning võrreldud läbi erinevate meetmete.The title of thesis is “Accounting amortization methods of fixed Assets on the Example of an Agricultural Company” This thesis is composed of 39 pages and three annexes. Thirty-eight different sources of literature. Additionally, four tables have been complied for providing a better overview of the depreciation of fixed assets. There are four charts included in the work to understand the data better. This topic is relevant because fixed assets amortizasion is important, because affects financial results. The topicality of the thesis - often companys use only straight line method to amortization, but there are other methods, which may be more specific. Additionally, the company wanted to hear possible suggestions and conclusions to take into account in the future. The aim of this thesis is to determine method which to use in agricultural company, when will be taken into account fixed assets amortization and compare it with different methods. In compiling this thesis, deductive and quantitative methods were used. The author studied the documents and registers of AS Scandagra Estonia, in addition, a semi-structured interview was conducted with the chef accountant. The analysis method used the data collected from the company and compared it with theoretical data. The research results are presented as a descriptive text and illustrative charts. The author concluded that in the case of fixed assets amortization, using only linear method is not always the most accurate
