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- ItemImpact of economic development on the ecology in the regions of Lithuania(Technická Univerzita v Liberci, 2018-06-28) Ginevicius, Romualdas; Gedvilaite, Dainora; Stasiukynas, Andrius; Ekonomická fakultaAll three components of sustainable development (SD) – economic, social and ecological – are closely interrelated and have both direct and reverse impacts. To better understand the SD phenomenon and to manage it purposefully, we need to perform two essential tasks: first, a quantitative analysis of the status of the components; and second, a quantitative assessment of their impact on one another. Both economic development and ecological development are complex processes that manifest themselves in many aspects; thus, the quantitative assessment of the condition of these processes is based on multi-criteria methods. The article analyses the impact of economic development of the regions of the state on the ecological development as an essential component thereof. The latter statement represents the purpose of the study. The set of economic development indices is formed based on the possibility to obtain the required statistical information. Only those indices that reflect irreversible resources: water, air and land resources – are included in the system of economic development indices. Following the assessment of the condition of economic development and of the ecological development, the interrelation between the economic development and the ecological development shall be analysed based on correlation and regression analysis. It has been determined that economic development in the regions of Lithuania has a negative impact on the ecological development in those regions (r = 0.82). The components of economic development reflect only 57% of its impact on the ecology; whereas construction (r = 0.71) and industry (r = 0.47) have the biggest negative impact.
- ItemEconomic projection and evaluation of mining venture(Technická Univerzita v Liberci, 2018-06-28) Čech, Jozef; Šofranko, Marian; Ekonomická fakultaThe paper is dealing with a new approach and technique to evaluate entrepreneur ventures using computer aided economic projection system. The term “economic projection” represents ability to display given venture from engineer’s point of view (in constructive, object and process-oriented way) into financial reports and indicators over time. Eventually it enables the user to carry out financial, investment, sensitivity, risk, scenario and what-if analyses according to requirements. It opens possibilities for changes in design or plan in order to optimize given venture in terms of economic results. The introduction contains some critical views of contemporary state in given field, i.e. in evaluation and feasibility assessment of such capital intensive and time demanding ventures. In the next, it is dealing with mathematical formulation of the problem underlying new method and its computer realization. Finally, it presents practical application of the technique to an existing underground mine and mineral processing plant. The task was to make assessment of viability of a proposed mining venture on a selected part of deposit called Silver Vein. The study was to provide overall evaluation of the proposed venture, regarding many engineering aspects with eventually investment and financial analysis, risk and what-if analysis in defined cases, which were presented. The results show viability and optimistic outlook for this mining venture, certainly, at given declared conditions. Additionally, the study has encouraged for future research. The intention is to try to search for a balanced, although less profitable, but more socially oriented subvention-aided mining venture with mine expansion beyond limits of the selected parts of deposit and thereby to prolong the life of mine and to back employment in given region. Future applications being considered is to use the system at planning of highways and motorways within reconstruction of transport infrastructure, being pursued at the present time in Slovakia.
- ItemIndexing financial reporting information for heritage management(Technická Univerzita v Liberci, 2018-06-28) Noaman, Nabiela; Ouda, Hassan; Christiaens, Johan; Ekonomická fakultaThe main role of effective heritage management (HM) is to utilize heritage assets while safeguarding them for present and future generations. Proper financial reporting could increase the management capacity in safeguarding these valuable possessions by providing useful information for decision making and management discharge of accountability. In this study we focus on investigating the significance of financial reporting information for the HM practice. We assess how accounting standards comply with user-needs. For this purpose, a measurement tool; disclosure index is developed to identify and assess the significance of financial reporting information for HM. The index is tested quantitatively and qualitatively in Egypt for its huge bequest of heritage. Our results indicate that four financial reporting dimensions of HA; namely performance, accountability, disclosure and narrative are significant for HM, comprising 18 financial reporting items. While the recognition and measurement dimension is found insignificant to the managerial practice. On the international context, the study contributes to the current debate; “determining the appropriate accounting treatment for heritage assets”. This is by identifying user-needs which is the base for determining financial reporting objective. On the country context of Egypt, the results revealed that the appropriate accounting basis for HA is the modified accrual.
- ItemRestructuring parcel delivery network by considering dynamic customer demand(Technická Univerzita v Liberci, 2018-06-28) Jin, Hyun-Woong; Ekonomická fakultaParcel delivery service is one of the fastest growing industries in the world as the e-commerce such as online shopping mall expands rapidly. To increase its market share, most of parcel delivery service companies construct their delivery network as a form of hub-spoke network which is known to be efficient to deliver large scale products through widely spread area. In hub-spoke network, the number of hubs and their locations are important decision issues. Even though there are many researches on the hub-spoke network design, there is a lack of researches which deal with the fluctuating customer demand. Moreover, all the previous researches considering the fluctuating customer demand assumed that the capacity of hub facility is unlimited. Therefore, this research aims to propose the restructuring procedure of the parcel delivery network by considering the fluctuating customer demand with the capacitated hub facilities. In this research, utilization of temporary hubs is proposed so as to satisfy the fluctuating customer demand. Temporary hub responds to the excessive demands assigned to the permanent hubs and it is closed during the recession period to reduce its operating cost. A nonlinear integer programming model is constructed to decide the number of temporary hubs and their location at each time period. Since the complexity of the constructed mathematical model is NP-hard, GRASP based heuristic solution procedure is proposed. To evaluate the appropriateness of the proposed algorithm, experimental test with various demand sets considering four design factors are performed and the performance of the proposed algorithm is compared with the existing meta-heuristic algorithm. Test results show that the algorithm proposed in this research is more robust than the existing algorithm against the fluctuation of customer demand as well as it provides overall better results.
- ItemReciprocation at work: the role of work to family enrichment and family role salience(Technická Univerzita v Liberci, 2018-06-28) Kumar, Aneel; Channa, Khalil Ahmed; Bhutto, Niaz Ahmed; Ekonomická fakultaThis study investigated the main and conditional indirect effects of emotional and instrumental family related social supports from coworkers on person and task focused interpersonal citizenship behavior (ICBs). We incorporated work to family enrichment as mediator and family role salience as moderator in conditional indirect effect paths. Primary data were collected through the survey questionnaire in dyads from the employees and their immediate supervisors (N = 401). The results showed that the main and conditional indirect effects of emotional and instrumental family related social supports from coworkers were positive and significant on both ICBs (person and task focused). Work to family enrichment was found as mediator and family role salience as moderator in conditional indirect effect paths. This study establishes work family enrichment as a bridge in the social exchange process. The resources of emotional and instrumental family related support form coworkers’ engendered work to family enrichment, which in turn created the sense of obligation in the employees to reciprocate by performing person and task focused interpersonal citizenship behavior in the workplace. Further the employees high on family role salience experienced work to family enrichment more, due to support resources, and in turn reciprocated more interpersonal citizenship behaviors. Overall, this study examined a moderated mediation model, by testing work to family enrichment as mediator and family role salience as the boundary condition.
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