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Management Accountants' Professional Competences: Requirements In the Czech Republic and Poland. The Normative Approach and Business Practice 管理会计师的专业能力:捷克共和国和波兰的要求。规范方法和商业实践
Q3 Agricultural and Biological Sciences Pub Date : 2021-07-01 DOI: 10.11118/ACTAUN.2021.035
Bohumil Král, Grzegorz Mikołajewicz, Jarosław Nowicki, Libuše Šoljaková
The aim of this paper is to ascertain, from the normative ("should be" - academic experts) and business practice ("is" - management accountants) perspective, whether and to what extent management accountants' competence requirements differ between the Czech Republic and Poland and if so, to indicate the reasons for such differences. Both groups of respondents, as well as both countries have they own specific characteristics, but also share some common qualities. All respondents emphasize an important role that management accountants play in modern companies and suggest the necessity of developing standards and requirements for this position. The study is unique, since it compares different perspectives of management accountants' professional competences expected by academic and business practice in two neighbouring countries (the Czech Republic and Poland) with their own specific institutional environment.
本文的目的是从规范(“应该是”-学术专家)和商业实践(“是”-管理会计师)的角度来确定捷克共和国和波兰之间管理会计师的能力要求是否以及在多大程度上存在差异,如果存在,则指出这种差异的原因。这两类受访者以及两国都有各自的特点,但也有一些共同的品质。所有受访者都强调管理会计师在现代公司中发挥的重要作用,并建议有必要制定这一职位的标准和要求。这项研究是独一无二的,因为它将两个邻国(捷克共和国和波兰)的学术和商业实践对管理会计师专业能力的不同期望与本国的具体制度环境进行了比较。
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引用次数: 2
Modeling the Growth of Lambs in the Early Stages of Postembryonic Development 羔羊胚胎后发育早期的生长模型
Q3 Agricultural and Biological Sciences Pub Date : 2021-07-01 DOI: 10.11118/ACTAUN.2021.026
N. Nezhlukchenko, A. Polevoi, T. Nezhlukchenko
Improving the efficiency of the sheep industry is based not only on additional investments, but also on the use of modern methods of breeding and selection. A significant role is given to modeling and forecasting processes in sheep breeding. The article is devoted to the development of a model for the growth and development of lambs in the first months of their post-embryonic period, which contains a system of equations describing the energy, protein and nutritional needs of animals. This model takes into account the influence of environmental factors on the growth and development of lambs and the features of the formation of future productivity.
提高绵羊产业的效率不仅需要额外的投资,还需要使用现代育种和选择方法。建模和预测过程在绵羊育种中发挥着重要作用。这篇文章致力于开发一个羔羊胚胎后最初几个月的生长发育模型,该模型包含一个描述动物能量、蛋白质和营养需求的方程组。该模型考虑了环境因素对羔羊生长发育的影响以及未来生产力形成的特点。
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引用次数: 0
Consumer Ethnocentrism: Comparison of Slovakia and the Czech Republic 消费者民族中心主义:斯洛伐克与捷克的比较
Q3 Agricultural and Biological Sciences Pub Date : 2021-05-01 DOI: 10.11118/ACTAUN.2021.023
Marián Čvirik
Consumer ethnocentrism is an important concept that few scientists are researching in the context of comparing two countries. The main aim of the article is to examine the level of consumer ethnocentrism and its differences in selected countries - Slovakia and Czech. The measurement was performed on the basis of the CETSCALE instrument. We verified the reliability of the instrument on the basis of Cronbach's alpha, while high reliability can be stated. The results suggest that Czechs are more consumer ethnocentric than Slovaks (about 9%). The one-way ANOVA test was used to explore the impact of selected demographic factors (age and gender) on consumer ethnocentrism in both countries studied (Czech Republic and Slovakia). The results suggest that demographic factors (age and gender) are significant factors in consumer ethnocentrism in both countries, but not in the same direction and strength. The reason for these differences can be just the difference in culture from which consumer ethnocentrism is based. In the future, it would be appropriate to examine precisely cultural differences in the context of consumer ethnocentrism. The results can be used in many fields (sociology, psychology, marketing) - both theories and praxis.
消费者民族中心主义是一个重要的概念,很少有科学家在比较两个国家的背景下进行研究。本文的主要目的是研究消费者民族中心主义的水平及其在选定国家的差异-斯洛伐克和捷克。在CETSCALE仪器的基础上进行测量。我们在Cronbach’s alpha的基础上验证了仪器的可靠性,可以说是高可靠性。调查结果表明,捷克消费者比斯洛伐克消费者更以种族为中心(约9%)。我们使用单因素方差分析检验来探讨所研究的两个国家(捷克共和国和斯洛伐克)中选定的人口统计学因素(年龄和性别)对消费者民族中心主义的影响。结果表明,人口因素(年龄和性别)是两国消费者民族中心主义的重要因素,但方向和强度不同。造成这些差异的原因可能正是消费者民族中心主义所基于的文化差异。今后,在消费者民族中心主义的背景下,准确地研究文化差异将是适当的。研究结果可以应用于许多领域(社会学、心理学、市场营销),包括理论和实践。
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引用次数: 2
Thermal Work Limit Index in Cattle Farm 牛场热功极限指数
Q3 Agricultural and Biological Sciences Pub Date : 2021-05-01 DOI: 10.11118/ACTAUN.2021.016
D. Dimov, I. Marinov, T. Penev
The survey was conducted in workers in dairy farming in Bulgaria. In the survey were not reported Thermal Work Limit (TWL) index values, which require cessation of employment and constitute a danger to human health. The lowest values of TWL were registered during the summer and spring months, respectively 229.3 and 258.4 W/m2. The highest are normally registered in the autumn and winter months - 318.3 and 312.2 W/m2. Outdoor the lowest average TWL values were reported in the summer and spring months 236 and 287.9 W/m2, respectively, and the highest in the autumn and winter months - 316.4 and 317.2 W/m2. An inverse dependency was found between the calculated values of Temperature-humidity index (THI) and the TWL.
这项调查是在保加利亚奶牛场的工人中进行的。在调查中,没有报告热工作极限(TWL)指数值,这需要停止就业,并对人类健康构成威胁。TWL的最低值出现在夏季和春季,分别为229.3和258.4 W/m2。最高值通常出现在秋季和冬季,分别为318.3和312.2 W/m2。室外平均TWL值最低的月份分别是夏季和春季的236和287.9 W/m2,最高的月份是秋季和冬季的316.4和317.2 W/m2。温度湿度指数(THI)的计算值与TWL之间存在反向相关性。
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引用次数: 0
Productivity of Young Rabbits at Different Sources of Cuprum in the Mixed Fodder 混合饲料中不同铜源对幼兔生产能力的影响
Q3 Agricultural and Biological Sciences Pub Date : 2021-05-01 DOI: 10.11118/ACTAUN.2021.017
O. Kuzmenko, V. Bomko, O. Tytariova, А. Horchanok, S. Babenko, M. Slomchynskyi, O. Cherniavskyi
The impact of different levels and sources of coppermixedligand on productivity and its metabolism in young rabbits of California breed in combination with sulfates was investigated in experiment. For rabbits of the 1st control group 7.81 g/t of copper sulfate was injected into the mixed fodder, of the 2nd experimental group - 7.81 g/t of coppermixedligand, of the 3rd, 4th and 5th experimental groups, respectively, g/t: 5.86; 3.91 and 1.95. As a result, the rabbits of the 1st control group and the 2nd experimental group deficit of copper was eliminated by 100% to the existing norm, and the rabbits of the 3rd, 4th and 5th experimental groups - by 75, 50 and 25%. Studies have shown that during the main period of the experiment, the increase in live weight in all experimental groups exceeded the indicator of the control group. In particular, in rabbits of the 2nd experimental group this exceeding was 9.0% (p < 0.05), 3rd - 13.2% (p < 0.05), 4th -14.0% (p < 0.001) and 5th - by 4.9%. Among all the experimental groups, the best indicators of nutrient digestibility of feed were the rabbits of the 4th experimental group, which in the composition of the mixed fodder fed coppermixedligand, which covered a deficiency of this element by 50% in metal chelate from the amount of Copper of the 2nd experimental group. Compared to control group the digestibility rate of organic feed matter in these animals increased by 3.7%. This increase was due to an increase in the digestibility of crude protein - by 4.5%, crude fat - 0.5, crude fiber - 4.6 and nitrogen-free extractives - 3.7%. According to the results of the experiment, the rabbits of the experimental group 4 ate 5.0% less feed than the counterparts of the 1st control group, and the feed costs were 3.9% lower. The use of the organic form of copper in the form of mixed-ligand complex in mixfeed for rabbits of breeding on meat in the amount of 3.91 g/t or 50% of metalchelate promoted an increase in the growth of animals, nutrient digestibility of feed and reduced feed conversion.
本试验研究了不同水平和来源的铜混合配体与硫酸盐复合对加利福尼亚种幼兔生产能力和代谢的影响。第1对照组在混合饲料中注射7.81 g/t硫酸铜,第2试验组在混合饲料中注射7.81 g/t铜配体,第3、4、5试验组分别注射g/t 5.86;3.91和1.95。结果,第1对照组和第2试验组的铜亏量比正常水平降低100%,第3、4、5试验组的铜亏量比正常水平降低75%、50%和25%。研究表明,在试验主要时期,各试验组的活重增加量均超过对照组指标。其中,实验组2比对照组高9.0% (p < 0.05),实验组3比对照组高13.2% (p < 0.05),实验组4比对照组高14.0% (p < 0.001),实验组5比对照组高4.9%。在各试验组中,饲料营养物质消化率指标最好的是试验组第4组,在混合饲料中添加铜混合配体,弥补了金属螯合物中铜元素较试验组第2组铜含量减少50%的缺陷。与对照组相比,有机饲料的消化率提高了3.7%。这是由于粗蛋白质消化率提高了4.5%,粗脂肪消化率提高了0.5,粗纤维消化率提高了4.6,无氮提取物消化率提高了3.7%。试验结果显示,试验4组兔的采食量比对照组1减少5.0%,饲料成本降低3.9%。在肉兔混合饲料中添加3.91 g/t或50%的金属螯合物,以混合配体配合物的形式有机形态的铜,促进了动物的生长,提高了饲料的营养物质消化率,降低了饲料转化率。
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引用次数: 4
Learning Competencies and Possibilities of Their Development in Military Professionals 军事专业人员学习能力及其发展的可能性
Q3 Agricultural and Biological Sciences Pub Date : 2021-05-01 DOI: 10.11118/ACTAUN.2021.019
Ľubomír Kubínyi, Radomír Saliger
The contribution is aimed at describing the importance of competencies in the lifelong learning processes, the definition of the concept of competency and the components of a learning competency. On the basis of the above-mentioned theoretical approaches, it identifies the possibility of using the most current approaches to increase the measure of efficiency of educational and training processes in military professionals of the Army of the Czech Republic. A system of further education has been created in the Army of the Czech Republic, which is designed as a system of various courses, trainings, stays abroad and other activities. These are formulated in the concept of staff development, which allows the staff to actively approach their self-development. Part of the paper describes the project investigating some aspects of motivation to learning in military professionals and the selected results acquired using the quantitative research method.
该贡献旨在描述能力在终身学习过程中的重要性,能力概念的定义和学习能力的组成部分。在上述理论方法的基础上,它确定了利用最新方法提高捷克共和国军队军事专业人员教育和训练过程效率的可能性。捷克共和国军队已经建立了一个继续教育制度,它被设计成一个由各种课程、培训、海外逗留和其他活动组成的制度。这些都是在员工发展的概念中制定的,它允许员工积极地接近自我发展。论文的一部分描述了研究军事专业人员学习动机的某些方面和使用定量研究方法获得的选定结果的项目。
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引用次数: 0
The Diversity of Insect Visitors on Indonesian Salacca (Salacca Spp.) in Mekarsari Fruits Garden, Bogor, Indonesia 印度尼西亚茂物Mekarsari水果园的印尼沙拉(Salaca Spp.)昆虫游客的多样性
Q3 Agricultural and Biological Sciences Pub Date : 2021-05-01 DOI: 10.11118/ACTAUN.2021.024
T. Atmowidi, S. Kahono, Dorly, Suci Rahmawati, Delbert Reinaldo, Eris Safiril Ummah
Salacca (Salacca spp.) is a dioecious plant with male and female flowers existing on a different plant, therefore requires agents of pollination. More than thirty cultivars of salacca are found in Indonesia. This research aimed to study the diversity of visiting insects on the three varieties of salacca, i.e., Pondoh, Mawar and Kalimantan in Indonesia, as well measuring the pollen load on the pollinators. The visiting insects were observed on the male flowers using the fix sample method in ten minutes for fifteen days. Results showed that nine insect species visited the flowers and three species were potential pollinators, i.e., Nodocnemis sp., Apis cerana and Tetragonula laeviceps. The highest diversity of visiting insects was found in Kalimantan salacca (H' = 1.31, E = 0.74) followed by Pondoh salacca (H' = 0.72, E = 0.23) and Mawar salacca (H' = 0.51, E = 0.19). There was no dominant species found in Kalimantan salacca. The high similarity of visiting insects was found in Pondoh-Mawar salacca (SN = 0.59). Furthermore, the pollen load on Nodocnemis sp., A. cerana and T. laeviceps were about 127, 7893, and 4228 pollen grains, respectively.
Salacca (Salacca spp.)是雌雄异株植物,雄花和雌花存在于不同的植物上,因此需要传粉剂。在印度尼西亚发现了三十多种沙六甲。本研究旨在研究印度尼西亚本都、马瓦尔和加里曼丹三个沙拉斯品种访虫的多样性,并测定传粉媒介的花粉负荷。采用固定取样法,每隔10分钟对雄花进行访虫观察,持续15天。结果表明,访花昆虫有9种,潜在传粉昆虫有3种,分别为Nodocnemis sp.、Apis cerana和Tetragonula laeviceps。访虫多样性最高的是加里曼丹(H′= 1.31,E = 0.74),其次是蓬都(H′= 0.72,E = 0.23)和马瓦尔(H′= 0.51,E = 0.19)。加里曼丹-萨拉六甲地区未发现优势种。本都-马瓦尔地区访虫类群相似性较高(SN = 0.59)。此外,麻球蜂、蜜蜂和白衣姬蜂的花粉负荷分别为127、7893和4228粒。
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引用次数: 2
Effects of Stabilised Nitrogen Fertilizers in Oilseed Rape (Brassica napus L.) Nutrition 稳定氮肥在油菜上的施用效果营养
Q3 Agricultural and Biological Sciences Pub Date : 2021-05-01 DOI: 10.11118/ACTAUN.2021.028
Dominika Mikušová, P. Ryant
The aim of this study was to evaluate the effects of added nitrification inhibitor (NI) and urease inhibitor (UI) to urea ammonium nitrate (UAN) on oilseed rape yield and seed oil content in 3-year field trials and to assess their environmental impact by analysing the content of nitrates in water extracts in the form of soil laboratory experiments. The UAN stabilisation was provided by the addition of PIADIN (1.5% methylpyrazole, 3% triazole) serving as NI and StabilureN (NBPT) used as UI. The experiment consisted of four variants: 1. UAN; 2. UAN + NI; 3. UAN + UI; 4. UAN + NI + UI. The obtained data showed the increased rates of the yield and seed oil content in the variants with the NI/UI additions in one experimental year. Statistically significant differences were detected in the yield and seed oil content obtained between the years of the experiment. Soil laboratory experiments proved that the additions of both inhibitors (UAN + NI + UI) led to the least leaching of nitrates.
本研究旨在通过3年田间试验,评价在硝酸铵(UAN)中添加硝化抑制剂(NI)和脲酶抑制剂(UI)对油菜产量和含油量的影响,并通过土壤室内试验分析水提物中硝酸盐的含量,评价其对环境的影响。通过添加PIADIN(1.5%甲基吡唑,3%三唑)作为NI和StabilureN (NBPT)作为UI来提供UAN稳定。实验包括四个变量:1;胡安;2. Uan + ni;3.Uan + ui;4. Uan + ni + ui。结果表明,在1年的试验期内,添加NI/UI能显著提高品种的产量和籽油含量。实验年份之间的产量和种子含油量有统计学上的显著差异。土壤室内试验证明,两种抑制剂(UAN + NI + UI)的添加导致硝酸盐的淋失最少。
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引用次数: 0
Educational Structure of Refugees 难民的教育结构
Q3 Agricultural and Biological Sciences Pub Date : 2021-05-01 DOI: 10.11118/ACTAUN.2021.027
Katja Stammen
Since 2015, the Federal Republic of Germany has accepted more than one million refugees. In many cases, the refugee crisis in Germany is seen as an opportunity to compensate for the need for skilled labour. By 2030 there will be a shortage of around 3 million skilled workers. Therefore, this article focuses on the educational structure of refugees in the years 2015-2017. A survey of a total of 687 refugees and a comparative analysis using data from the Federal Office for Migration and Refugees (BAMF) revealed that about 70% of asylum seekers are of working age. 14% of the refugees have no formal education. More than 50% have attended primary and secondary school. Furthermore, 75% have not undergone any training. Therefore, integrative measures and offers of further education are absolutely necessary. The quality and implementation of these measures are primarily decisive for the success of the integration of refugees into the German labour market.
自2015年以来,德意志联邦共和国已经接收了100多万难民。在许多情况下,德国的难民危机被视为弥补对熟练劳动力需求的机会。到2030年,熟练工人的缺口将达到300万左右。因此,本文重点研究2015-2017年难民的教育结构。一项针对687名难民的调查和使用联邦移民和难民办公室(BAMF)数据的比较分析显示,约70%的寻求庇护者处于工作年龄。14%的难民没有受过正规教育。超过50%的人上过小学和中学。此外,75%的人没有接受过任何培训。因此,采取综合措施和提供继续教育是绝对必要的。这些措施的质量和执行情况对难民能否成功地融入德国劳动力市场起着决定性的作用。
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引用次数: 0
Some Statistical Properties of Models of Transitory Earnings 暂时收益模型的一些统计性质
Q3 Agricultural and Biological Sciences Pub Date : 2021-05-01 DOI: 10.11118/ACTAUN.2021.015
M. Vlčková, Tomáš Buus
The fact that most of the financial ratios are mean-reverting, is well known. Due to the importance of earnings forecast accuracy, relevant scientific literature in this area concentrates on transitory earnings. The main models used for description of earnings and/or profitability time series are adaptive expectation, autoregressive and partial adjustment models. However, their construction implies severe drawbacks like assumption of intentional adjustment of earnings, sometimes even towards unknown target or towards company-specific target uninfluenced by market, instead of rather realistic assumption of random push of market forces, as we found earlier. This paper proposes a model of mechanical mean reversion of earnings (and/or other company financial data, including ratios). Simulation-based tests of accuracy in a cyclical environment and robustness to input variables non-normality show that the proposed model is more accurate and less biased in capturing the reversion of earnings to industry averages, compared to the most commonly used partial adjustment models.
众所周知,大多数财务比率都是均值回归的。由于盈余预测准确性的重要性,这一领域的相关科学文献主要集中在暂时性盈余上。用于描述盈余和/或盈利能力时间序列的主要模型是自适应期望、自回归和部分调整模型。然而,它们的构建意味着严重的缺陷,比如假设有意调整收益,有时甚至是朝着未知目标或不受市场影响的公司特定目标,而不是像我们前面发现的那样,相当现实地假设市场力量的随机推动。本文提出了一个收益(和/或其他公司财务数据,包括比率)的机械均值回归模型。基于模拟的周期性环境准确性测试和对输入变量非正态性的稳健性测试表明,与最常用的部分调整模型相比,所提出的模型在捕获收益回归到行业平均水平方面更准确,偏差更小。
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引用次数: 0
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