Management Accountants' Professional Competences: Requirements In the Czech Republic and Poland. The Normative Approach and Business Practice
In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Band 2021, Heft 69
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In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Band 2021, Heft 69
SSRN
In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Band 65, Heft 2, S. 601-610
Disposable household income is one of the basic indicators of living standards. This paper deals with what socioeconomic factors affect such income and predetermine how the population is stratified by income level. It goes on to reveal the connections between household income and housing quality parameters. There is a visible difference in living standards between different income groups of the population. Data mining techniques were used to examine data from the EU SILC surveys for 2005, 2010 and 2014.
In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Band 59, Heft 7, S. 121-135
SSRN
Fisheries account for one-third of the total jobs in the world's ocean economies. In the European Union (EU), small-scale fleets account for over 40% of employment in the fisheries sector. Given this marine employment source, it is important to analyse SSF productivity growth. This is done here using Total Factor Productivity (TFP), defined as the portion of output not explained by the traditionally measured inputs of labour, energy and capital used in production. Calculating TFP is relevant to understanding the development of technology in fisheries. It is calculated for SSF in two main EU sea areas: the Mediterranean (FAO area 37) and the North-East Atlantic (FAO area 27). Constant elasticity production functions are used to analyse the intensity of the use of production factors and how they are substituted or complemented when producing. Additionally, TFP is cor- rected by stock evolution indices to assess EU conservation policy. The results show that there is com- plementarity between capital and energy and external factors affecting them and that the productivity increase observed in the Atlantic can be attributed mainly to stock recovery and resource availability rather than to production factors. This suggests that technological development has been limited and that the use of production factors should be decreased in the coming years. It is concluded that in the North-East Atlantic the EU con- servation policy is fulfilling the objective of restoring fish stocks and contributing to a productivity growth of 4% per year. In the Mediterranean, stocks are not being restored, so they do not contribute to growth as a production factor. Finally, it is concluded that the conservation policy does not suffice in either area to provide positive productivity trends.
BASE
What would have happened if a relatively looser fisheries policy had been implemented in the European Union (EU)? Using Bayesian methods a Dynamic Stochastic General Equilibrium (DSGE) model is estimated to assess the impact of the European Common Fisheries Policy (CFP) on the economic performance of a Galician (north-west of Spain) fleet highly dependant on the EU Atlantic southern stock of hake. Our counterfactual analysis shows that if a less effective CFP had been implemented during the period 1986–2012, fishing opportunities would have increased, leading to an increase in labour hours of 4.87%. However, this increase in fishing activity would have worsened the profitability of the fleet, dropping wages and rental price of capital by 6.79% and 0.88%, respectively. Welfare would also be negatively affected since, in addition to the increase in hours worked, consumption would have reduced by 0.59%
BASE
Fisheries account for one-third of the total jobs in the world's ocean economies. In the European Union (EU), small-scale fleets account for over 40% of employment in the fisheries sector. Given this marine employment source, it is important to analyse SSF productivity growth. This is done here using Total Factor Productivity (TFP), defined as the portion of output not explained by the traditionally measured inputs of labour, energy and capital used in production. Calculating TFP is relevant to understanding the development of technology in fisheries. It is calculated for SSF in two main EU sea areas: the Mediterranean (FAO area 37) and the North-East Atlantic (FAO area 27). Constant elasticity production functions are used to analyse the intensity of the use of production factors and how they are substituted or complemented when producing. Additionally, TFP is cor- rected by stock evolution indices to assess EU conservation policy. The results show that there is com- plementarity between capital and energy and external factors affecting them and that the productivity increase observed in the Atlantic can be attributed mainly to stock recovery and resource availability rather than to production factors. This suggests that technological development has been limited and that the use of production factors should be decreased in the coming years. It is concluded that in the North-East Atlantic the EU con- servation policy is fulfilling the objective of restoring fish stocks and contributing to a productivity growth of 4% per year. In the Mediterranean, stocks are not being restored, so they do not contribute to growth as a production factor. Finally, it is concluded that the conservation policy does not suffice in either area to provide positive productivity trends.
BASE
What would have happened if a relatively looser fisheries policy had been implemented in the European Union (EU)? Using Bayesian methods a Dynamic Stochastic General Equilibrium (DSGE) model is estimated to assess the impact of the European Common Fisheries Policy (CFP) on the economic performance of a Galician (north-west of Spain) fleet highly dependant on the EU Atlantic southern stock of hake. Our counterfactual analysis shows that if a less effective CFP had been implemented during the period 1986–2012, fishing opportunities would have increased, leading to an increase in labour hours of 4.87%. However, this increase in fishing activity would have worsened the profitability of the fleet, dropping wages and rental price of capital by 6.79% and 0.88%, respectively. Welfare would also be negatively affected since, in addition to the increase in hours worked, consumption would have reduced by 0.59%
BASE
The paper develops and analyses a dynamic general equilibrium model with heterogeneous agents that can be used for assessment of the economic consequences of sh stock-rebuilding policies within the EU. In the model, entry and exit processes for individual rms are endogenous, as well as output, employment and wages. This model is applied to a shery of the Mediterranean Sea. The results provide both individual and aggregate data that can help managers in understanding the economic consequences of rebuilding strategies. In particular, this study shows that, for the application presented, all aggregate results improve if the stock rebuilding strategy is followed, while individual results depend on the indicator selected. ; European Commission Horizon 2020 Research and Innovation Programme | Ref. 634495 ; Spanish Ministry of Economy and Competitiveness | Ref. ECO2016-78819-R ; Xunta de Galicia | Ref. GRC 2015/014 ; Ramón y Cajal Programme of the Spanish Government
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The paper develops and analyses a dynamic general equilibrium model with heterogeneous agents that can be used for assessment of the economic consequences of sh stock-rebuilding policies within the EU. In the model, entry and exit processes for individual rms are endogenous, as well as output, employment and wages. This model is applied to a shery of the Mediterranean Sea. The results provide both individual and aggregate data that can help managers in understanding the economic consequences of rebuilding strategies. In particular, this study shows that, for the application presented, all aggregate results improve if the stock rebuilding strategy is followed, while individual results depend on the indicator selected. ; European Commission Horizon 2020 Research and Innovation Programme | Ref. 634495 ; Spanish Ministry of Economy and Competitiveness | Ref. ECO2016-78819-R ; Xunta de Galicia | Ref. GRC 2015/014 ; Ramón y Cajal Programme of the Spanish Government
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En el actual contexto económico y legislativo se están impulsando desde distintas instituciones líneas de investigación para conocer la viabilidad técnica y económica del aprovechamiento de biomasa forestal con fines energéticos. El Centro de Servicios y Promoción Forestal y de su Industria (CESEFOR) dependiente de la Junta de Castilla y León ha financiado estudios de tiempos, rendimientos y costes de estos aprovechamientos. Esta tesis recoge un conjunto de experiencias donde se ha empleado tecnología importada de otros países y un sistema de trabajo que escasamente empleado en España. Castilla y León es una región con abundantes recursos forestales y desde las instituciones se está promoviendo un nuevo desarrollo dentro del sector forestal. En la actualidad existe un tejido empresarial en torno a la fabricación de madera y la industria de trituración pero, salvo empresas locales de aprovechamiento de leñas y carbón vegetal, no existen empresas que puedan producir la materia prima que demanden tanto las futuras centrales de producción eléctrica como industrias que quieran sustituir combustibles fósiles por otros que no contribuyan al aumento de concentración de gases de efecto invernadero o sistemas domésticos de calefacción que busquen combustibles más baratos y menos contaminantes. Esta tesis incorpora dos líneas de trabajo, por un lado la inventariación de existencias y por otro la medición de tiempos, rendimientos y estimación de costes del aprovechamiento mecanizado. La inventariación de existencias descrita en esta tesis contribuye a una emergente bibliografía que cuantifica los recursos de biomasa forestal según la localización, las características dasométricas de la masa y dendrométricas de la especie. Se han estudiado 4 masa forestales. Dos de ellas de Quercus pyrenaica Willd. y otras dos de Pinus sylvestris L. Los trabajos realizados y posterior análisis han permitido establecer la cantidad de biomasa fresca y seca por hectárea y dos tarifas de producción de biomasa forestal aérea de una entrada. Estas ...
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Se presenta un contrapunto sobre diferentes aspectos relacionados con las forestaciones en los ecosistemas del norte de la patagonia. Se aborda los principales efectos ambientales que ocasionan las forestaciones, las politicas de subsidios a las plantaciones y los efectos socialkes y economicos que pueden tener las plantaciones ; Fil: Grosfeld, Javier Edgardo. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Patagonia Norte. Instituto de Investigación En Biodiversidad y Medioambiente; Argentina ; Fil: Loguercio, Gabriel Angel. Universidad Nacional de la Patagonia; Argentina
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Assessing the perception of key stakeholders within the forest sector is critical to evaluating their readiness to engage in adapting to climate change. Here, we report the results of the most comprehensive survey carried out in the Canadian forestry sector to date regarding perceptions of climate change. A total of 1158 individuals, representing a wide range of stakeholders across the five most important forestry provinces in Canada, were asked about climate change, its impact on forest ecosystems, and the suitability of current forest management for addressing future impacts. Overall, we found that respondents were more concerned about climate change than the general population. More than 90% of respondents agreed with the anthropogenic origins of climate change, and > 50% considered it a direct threat to their welfare. Political view was the main driver of general beliefs about the causes of climate change and its future consequences, while the province of origin proved to be the best predictor of perceived current impacts on forest ecosystems and its associated risks; and type of stakeholder was the main driver of perceived need for adaptation. Industrial stakeholders were the most skeptical about the anthropogenic cause(s) of climate change (18% disagreed with this statement, compared to an average of 8% in the other stakeholders), its impacts on forest ecosystems (28% for industry vs. 10% for other respondents), and the need for new management practices (18% vs. 7%). Although the degree of awareness and the willingness to implement adaptive practices were high even for the most skeptical groups, our study identified priority sectors or areas for action when designing awareness campaigns. We suggest that the design of a strategic framework for implementing climate adaptation within the Canadian forest sector should focus on the relationship between climate change and changes in disturbance regimes, and above all on the economic consequences of these changes, but it should also take into account the positions shown by each of the actors in each province. ; This project was funded by the Natural Sciences and Engineering Research Council of Canada (NSERC) through a strategic grant 430393- 12. The funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript
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Recentadvances in plant hydraulics have highlighted the close link betweendrought-induced mortality and resistance to xylem embolism. As theportion of embolized conduits increases, xylem hydraulic conductivitydecreases until water flow stops, inducing plant tissue desiccationand ultimately death. Adaptation to droughtrequires complex interactions between anatomy, physiology andbiochemistry. Thus, long term maintenance of hydraulic integrity iscrucial for survival of tree, including important forestry speciesthat are widely distributed worldwide such as Eucalyptusspecies amongwhich E. camaldulensisis the most spread one, occupying large climatic and environmentalconditions including arid regions. Xylem of thisgenus presents a complex of solitaryvessels surrounded by different imperforate tracheary elements andparenchyma that may influence in a poorly known way their xylemsafety and hydraulic efficiency. We performed this study to unravelthe dynamics of embolism spread in this complex for potted saplingsassigned to a simulated protracted water stress. We relied onstaining and hydraulic methods to test for links between xylemanatomy and the rate of embolism spread in the study plants. Weconcluded that the water stress effectswere not uniform within the complex during the experiment span. Onaverage, the occurrence of embolism wasrandomly distributed. However, this was related to the vesseldiameter of plants poorly embolized i.e. probability of smallestvessels to cavitate was higher than in largest ones. Moreover, thestudy saplings could recover from severe water-stress unless thepercent loss of conductivity (PLC) is up to 77%. There was norecovery when the plants experienced a PLC higher than 85%. ; Fil: Barigah, T. S. Institut National de la Recherche Agronomique; Francia ; Fil: Gyenge, Javier Enrique. Instituto Nacional de Tecnología Agropecuaria. Centro Regional Buenos Aires Sur. Estación Experimental Agropecuaria Balcarce; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mar del Plata; Argentina ; Fil: Barreto, F. Instituto Nacional de Tecnología Agropecuaria; Argentina ; Fil: Rozenberg, P. Institut National de la Recherche Agronomique; Francia ; Fil: Fernandez, Maria Elena. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mar del Plata; Argentina. Instituto Nacional de Tecnología Agropecuaria. Centro Regional Buenos Aires Sur. Estación Experimental Agropecuaria Balcarce; Argentina ; International Conference: Adapting forest ecosystems and wood products to biotic and abiotic stress ; San Carlos de Bariloche ; Argentina ; Instituto Nacional de Tecnología Agropecuaria. Estación Experimental Agropecuaria "Dr. Grenville Morris" ; European Union Marie-Curie project TOPWOOD ; Institut National de la Recherche Agronomique
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The genus Arcobacter comprises Campylobacter-related species, considered zoonotic emergent pathogens, the presence of which in water has been associated with fecal pollution. Discharges of fecal polluted water into the sea have been considered as one of the main reasons for the presence of Arcobacter in shellfish, and this may represent a risk for public health. In this study, the European Union shellfish food safety criteria based on levels of Escherichia coli were studied in relation to their capacity to predict the presence of Arcobacter species. In addition, the accumulation factor (AF) that measures the concentration ratio between the microbes present in the shellfish and in the water, was also studied for both bacteria. The results show that the presence of E. coli correlated with the presence of the potentially pathogenic species A. butzleri and A. cryaerophilus. However, in 26.1% of the shellfish samples (corresponding to those taken during summer months) E. coli failed to predict the presence of, for instance A. butzleri and A. skirrowii, among other species. In the rest of the samples a significant correlation between the concentration of E. coli and Arcobacter spp. (mussels and oyster; R2 = 0.744) was found. This study indicates that the presence of E. coli can predict the presence of pathogenic Arcobacter species in shellfish samples harvested from water with temperatures lower than 26.2 °C. Consumption of shellfish collected at higher temperatures which may not be permissive to the growth of E. coli but does allow growth of Arcobacter spp., may represent a risk for consumers. ; info:eu-repo/semantics/acceptedVersion
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En este trabajo trataremos de hacer un breve recorrido histórico por la evolución de las políticas agrarias europeas, desde el Tratado de Roma de 1957 hasta la actualidad. Este recorrido nos procurara un importante bagaje experimental para dar nuestra opinión sobre los grandes retos o desafíos que tiene planteados la agricultura a escala mundial, europeo y español en los primeros años del siglo XXI y formular algunas propuestas de políticas y actuaciones con los que enfrentarlos.
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