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Tytuł:
Education value added
Autorzy:
Łączek, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/485667.pdf
Data publikacji:
2012
Wydawca:
Instytut Studiów Międzynarodowych i Edukacji Humanum
Tematy:
education value added (EVA)
students' achievement evaluation
pedagogy
Opis:
Education value added is a concept which has its roots in economics, and, nowadays, is also connected with students' achievement evaluation. It counterbalances the traditional arithmetic mean, which, as Dolata [2007: 5] writes, for the first time, probably “appeared in the mid 70s as a critical continuation of the idea of school accountability.” It means “an increase of the value of goods as a result of the manufacturing process” [Lisiecka, 2006: 3]; in the educational environment, therefore, education value added will be a tool of education policy [Dolata, 2007] indicating students' gain in knowledge resulting from a particular educational process, as a consequence of which it will “measure students' progress made in a specified research period” [Lisiecka, 2006: 3]. It provides information about the effectiveness of the educational process “to a large extent freed from the influence of factors being beyond the school control” [Dolata, 2006: 10] although we cannot forget that education contents may have “common features determined by a training program and individual characteristics, personality derivatives, experience, personal knowledge and original cognitive patterns created by the student” [Niemierko, 2006: 20].
Źródło:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne; 2012, 2(9); 229-232
1898-8431
Pojawia się w:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Added mass of rising bubble approaching to solid wall – numerical studies
Autorzy:
Zawala, Jan
Powiązania:
https://bibliotekanauki.pl/articles/1450196.pdf
Data publikacji:
2020
Wydawca:
Politechnika Wrocławska. Oficyna Wydawnicza Politechniki Wrocławskiej
Tematy:
bubble
collision
added mass
liquid film
deformation
Laplace pressure
simulation
Opis:
The numerical approach for determination of influence of deformation of the gas bubble (radius 0.74 mm) on added mass coefficient in (i) steady-state conditions and (ii) during approach to the horizontal wall, is proposed. It is shown that the bubble deformation can be tuned numerically (within the range 1.06 - 1.88) via proper variations of the Laplace pressure, without changing the bubble radius. Influence of the bubble deformation on its motion parameters is discussed and compared to theoretical predictions regarding the bubble drag coefficient and Reynolds number. Moreover, the approach allowing determination of the added mass of rising bubble, on the basis of variations in fluid kinetic energy, is described. It is shown that calculated added mass variations strongly depends on the interplay between (i) the bubble deformation ratio and (ii) its rising velocity. This effect is especially important for added mass of a gas bubble approaching a solid wall, because it can affect the kinetics of drainage of the separating liquid film formed under dynamic conditions, when Re >> 1.
Źródło:
Physicochemical Problems of Mineral Processing; 2020, 56, 6; 41-50
1643-1049
2084-4735
Pojawia się w:
Physicochemical Problems of Mineral Processing
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Value added of intellectual capital in banks and the hysteresis effect
Autorzy:
Smuda-Kocoń, Marlena
Powiązania:
https://bibliotekanauki.pl/articles/325937.pdf
Data publikacji:
2019
Wydawca:
Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
Tematy:
value added
hysteresis effect
intellectual capital
wartość dodana
efekt histerezy
kapitał intelektualny
Opis:
The aim of this paper is to contribute to the identification, illustration and description of patterns in the Value Added Intellectual Capital for banks in the long term. The study is part of the discussion on contemporary measures of organisational success and sources of value creation. Based on the subject literature, it is hypothesised that intellectual capital creates added value with some delay due to the operation of various external stimuli (e.g. financial market turbulence, economic slowdown), which may be explained in a logically coherent way using the hysteresis effect. The analysis covers empirical material obtained during broader research on a sample of banks listed on the Warsaw Stock Exchange in the years 2007-2017. As results of the study show, over the last decade, banks have evidently recorded the creation of added value in connection with the held intellectual capital resources. Its growth should, however, be interpreted with a large degree of caution. The occurrence of turbulence on the financial markets in the years 2007-2009 was not without impact on the results obtained.
Źródło:
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2019, 136; 551-563
1641-3466
Pojawia się w:
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
A manufacturing network for generating added value from a geographical distance for the next generation
Autorzy:
Yukawa, K.
Kawakami, T.
Powiązania:
https://bibliotekanauki.pl/articles/99988.pdf
Data publikacji:
2011
Wydawca:
Wrocławska Rada Federacji Stowarzyszeń Naukowo-Technicznych
Tematy:
virtual concentration
optimization problems
value-added network
Opis:
n this study, we suggested a manufacturing network for generating added value from a geographical distance in terms of value creation from various management resources. Until today, most researchers focused on the Real Concentration of Production Base, which provides certain manufacturing benefits in these domains. However, "the Virtual Concentration of Production Bases" is realized by overcoming large physical distances and time differences between production bases, and creates greater added value for products. We attempted the simulation of the manufacturing network of creating the added value after having shown the new framework of network analysis in the manufacturing system.
Źródło:
Journal of Machine Engineering; 2011, 11, 3; 44-57
1895-7595
2391-8071
Pojawia się w:
Journal of Machine Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Added Mass Coefficient computation of sphere, ellipsoid and marine propellers using Boundary Element Method
Autorzy:
Ghassemi, H.
Yari, E. M.
Powiązania:
https://bibliotekanauki.pl/articles/259317.pdf
Data publikacji:
2011
Wydawca:
Politechnika Gdańska. Wydział Inżynierii Mechanicznej i Okrętownictwa
Tematy:
Added mass coefficient
boundary element method
ellipsoid
Opis:
Added mass is an important and effective dynamic coefficient in accelerating, non uniform motion as a result of fluid accelerating around a body. It plays an important role, especially in vessel roll motion, control parameters as well as in analyzing the local and global vibration of a vessel and its parts like propellers and rudders. In this article, calculating the Added Mass Coefficient has been examined for a sphere, ellipsoid, marine propeller and hydrofoil; using numerical Boundary Element Method. Since an Ellipsoid and a sphere have simple geometric shapes and the Analytical values of their added mass coefficients are available, so that the results of added mass matrix are obtained and evaluated, using the boundary element method. Then the added mass matrix is computed in a given geometrical and flow specifications for a specific propeller and its results are studied versus experimental results, which it’s current numerical data In comparison with other numerical methods has a good conformity with experimental results. The most important advantage of the method in determining the added mass matrix coefficients for the surface and underwater vessels and the marine propellers is extracting all the added mass coefficients with very good Accuracy, while in other numerical methods it is impossible to extract all the coefficients with the Desired Accuracy.
Źródło:
Polish Maritime Research; 2011, 1; 17-26
1233-2585
Pojawia się w:
Polish Maritime Research
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Boundary element method applied to added mass coefficient calculation of the skewed marine propellers
Autorzy:
Yari, E.
Ghassemi, H.
Powiązania:
https://bibliotekanauki.pl/articles/260213.pdf
Data publikacji:
2016
Wydawca:
Politechnika Gdańska. Wydział Inżynierii Mechanicznej i Okrętownictwa
Tematy:
added mass coefficient
boundary element method
skew marine propeller
Opis:
The paper mainly aims to study computation of added mass coefficients for marine propellers. A three-dimensional boundary element method (BEM) is developed to predict the propeller added mass and moment of inertia coefficients. Actually, only few experimental data sets are available as the validation reference. Here the method is validated with experimental measurements of the B-series marine propeller. The behavior of the added mass coefficients predicted based on variation of geometric and flow parameters of the propeller is calculated and analyzed. BEM is more accurate in obtaining added mass coefficients than other fast numerical methods. All added mass coefficients are nondimensionalized by fluid density, propeller diameter, and rotational velocity. The obtained results reveal that the diameter, expanded area ratio, and thickness have dominant influence on the increase of the added mass coefficients.
Źródło:
Polish Maritime Research; 2016, 2; 25-31
1233-2585
Pojawia się w:
Polish Maritime Research
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Causal analysis of determinants influencing the Economic Value Added (EVA) – a case of Polish entity
Autorzy:
Kijewska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/522541.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Economic Value Added (EVA)
Determinants
Deterministic method
Partial differences method
Opis:
The aim of the paper is to use a modified method of partial differences with the Taylor series to explain the impact of various factors on the change of EVA. The assumption was that every company is in a different financial condition, so the impact of various factors on the EVA change is different. In case of studied company, in subsequent three years, different influences of various factors are observed, both of individual and combined factors as well. It means that for each company and each year managers should consider the factors that influence the EVA change.
Źródło:
Journal of Economics and Management; 2016, 26; 52-70
1732-1948
Pojawia się w:
Journal of Economics and Management
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Final Regime of the Value Added Tax in the European Union and the Slovak Republic
Autorzy:
Rakovský, Peter
Powiązania:
https://bibliotekanauki.pl/articles/2091900.pdf
Data publikacji:
2021-09-30
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:
final regime
value added tax
proposal
directive
reverse charge
fraud
Opis:
In this article we introduce and analyse the main legal actions regarding the value added tax final regime legislation and we try to detect the most important measures to fight against tax frauds. The article tries to identify the individual actions that have already entered into force within the European Union countries (the Slovak Republic including) and actions which are in legislative procedure at this moment.
Źródło:
Financial Law Review; 2021, 22, 3; 29-46
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Relationship Between Economic Value Added and Cash Conversion Cycle in Companies Listed on the Wse
Autorzy:
Bolek, Monika
Kacprzyk, Marta
Wolski, Rafał
Powiązania:
https://bibliotekanauki.pl/articles/1597434.pdf
Data publikacji:
2012
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
economic value added
cash conversion cycle
Opis:
Economic Value Added (EVA) a profitability measure and a Cash Conversion Cycle a liquidity and profitability measure are presented in this article. These ratios represent the dynamic approach to management of companies. The relationship between them may be considered as an advanced approach to management in a current economy based on intangible assets and know-how and capital allocated fast and efficient according to information common access.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2012, 8, 2; 1-10
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Measuring sustainable added value: A study on airline companies
Autorzy:
Öztürk, Gökçen
Tetik, Aybike Esra
Demirci, Ebru
Powiązania:
https://bibliotekanauki.pl/articles/2141207.pdf
Data publikacji:
2022
Wydawca:
Fundacja Centrum Badań Socjologicznych
Tematy:
sustainable development
air transport
sustainability
sustainable added value
return to cost ratio
Opis:
It is critical to develop a picture of the airlines’ economic and social characteristics to comprehend the growth potential of air transportation. In this context, sustainable reporting is a type of information report that emerges from the enterprises' economic, environmental, and social activities. Especially in recent years, airlines have preferred sustainable reporting to monitor the sustainability levels of their economic, environmental and social performances and to gain a competitive advantage. In this regard, sustainability reports disclose accurate, understandable, and sufficient information, particularly about environmental issues. Despite a boundless amount of literature on airline business models, there is a lack of studies related to the sustainable practices of airlines. One of the academic methods used to measure sustainability performance is the sustainable value-added approach, which provides for the opportunity cost. The project tries to explain the sustainable value-added method in measuring the sustainability performance and also to calculate the sustainable value-added of the first ten airlines in rankings estimated by the IATA report in 2020. This paper examines sustainable value-added results among the top ten airlines. A newly recent approach will be employed, using a content analysis of ten airlines’ documentation including sustainability and annual reports.
Źródło:
Journal of Sustainable Development of Transport and Logistics; 2022, 7, 1; 23-35
2520-2979
Pojawia się w:
Journal of Sustainable Development of Transport and Logistics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Hybrid optimisation of added value with Value Stream Mapping and Methods-Time Measurement
Autorzy:
Kuhlang, P.
Minichmayr, J.
Sihn, W.
Powiązania:
https://bibliotekanauki.pl/articles/1429368.pdf
Data publikacji:
2008
Wydawca:
Wrocławska Rada Federacji Stowarzyszeń Naukowo-Technicznych
Tematy:
value stream mapping
MTM
methods times measurement
productivity
added value optimization
Opis:
This paper is about a new methodical approach of the joint and simultaneous application of Value Stream Mapping and Methods-Time Measurement (MTM). The focus of Value Stream Mapping is the alignment and combination of individual processes to form a continuous, efficient value stream through the organisation (macro consideration). MTM provide an exact determination of times and focuses on executions of individual tasks and working places (micro consideration). A hybrid optimisation of added value originates from the reasonable and useful combination of Value Stream Mapping and Methods-Time Measurement for increasing productivity, reducing lead time and exact determination of times.
Źródło:
Journal of Machine Engineering; 2008, 8, 2; 23-32
1895-7595
2391-8071
Pojawia się w:
Journal of Machine Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Forecast value added (FVA) analysis as a means to improve the efficiency of a forecasting process
Autorzy:
Chybalski, F.
Powiązania:
https://bibliotekanauki.pl/articles/406585.pdf
Data publikacji:
2017
Wydawca:
Politechnika Wrocławska. Oficyna Wydawnicza Politechniki Wrocławskiej
Tematy:
forecasting
praxeology
efficiency
forecasting added value
FVA
prognozowanie
prakseologia
wydajność
prognozowanie wartości dodanej
Opis:
A praxeological approach has been proposed in order to improve a forecasting process through the employment of the forecast value added (FVA) analysis. This may be interpreted as a manifestation of lean management in forecasting. The author discusses the concepts of the effectiveness and efficiency of forecasting. The former, defined in the praxeology as the degree to which goals are achieved, refers to the accuracy of forecasts. The latter reflects the relation between the benefits accruing from the re-sults of forecasting and the costs incurred in this process. Since measuring the benefits accruing from a forecasting is very difficult, a simplification according to which this benefit is a function of the fore-cast accuracy is proposed. This enables evaluating the efficiency of the forecasting process. Since im-proving this process may consist of either reducing forecast error or decreasing costs, FVA analysis, which expresses the concept of lean management, may be applied to reduce the waste accompanying forecasting.
Źródło:
Operations Research and Decisions; 2017, 27, 1; 5-19
2081-8858
2391-6060
Pojawia się w:
Operations Research and Decisions
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
European added value of the TEN-T corridors. Basic research needs and challenges
Autorzy:
Grzelakowski, A. S.
Powiązania:
https://bibliotekanauki.pl/articles/115993.pdf
Data publikacji:
2017
Wydawca:
Uniwersytet Morski w Gdyni. Wydział Nawigacyjny
Tematy:
European added value (EAV)
TEN-T Corridors
Trans-European Transport Networks TEN-T
Connecting Europe Facility (CEF)
Added Value Classification System (AVCS)
Single European Transport Area (SETA)
Social Marginal Cost Pricing (SMCP)
Transport-Forwarding-Logistics (TFL)
Opis:
The main objective of the paper is to stimulate the research processes focusing on the measure of European added value (EAV). By relying on present research results, the author indicates that there is a need to examine the mechanism of creating and distributing EAV generated within EU core network corridors. It has been pointed out that the core research activity should be oriented towards analyzing the market processes determining the distribution of the value across the logistics value chains. The distribution process should be viewed within the three basic dimensions: 1/ spatial, 2/ network, 3/ functional. It has been stressed that there are no possibilities to adapt such macro- and micro-economic models like: CBA, ENPV, RAEM, Trans-Tools or NEAC to measure EAV. As a result, within the further research only the dedicated economic and statistical analysis as well methods for measuring the quality and value of logistics processes may be efficiently used.
Źródło:
TransNav : International Journal on Marine Navigation and Safety of Sea Transportation; 2017, 11, 2; 309-314
2083-6473
2083-6481
Pojawia się w:
TransNav : International Journal on Marine Navigation and Safety of Sea Transportation
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Do companies that generate profits make economic value added?
Autorzy:
Zenzerović, Robert
Powiązania:
https://bibliotekanauki.pl/articles/2231202.pdf
Data publikacji:
2023-07-20
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
economic value added (EVA)
EVA per business entity
EVA/total assets
EVA/capital employed net income/loss
NOPAT
EBITDA
net income/loss
Opis:
This paper focuses on determining the differences between economic value added (EVA), net operating profit after tax (NOPAT), earnings before interest and taxes (EBITDA), and net income or loss for non-financial business entities operating in the Republic of Croatia in the period 2002–2021. The main objective of this paper is to determine whether non-financial activities create economic value added, and rank them according to selected indicators based on EVA. Research results indicate that there were only 27 out of 309 cases where EVA was positive, indicating that only the information and communication sector generated, on average, positive EVA during this twenty-year period. Positive EVA was generated in certain years in companies conducting human health and social work activities, education, mining, and quarrying, as well as in wholesale and retail trade activities, but the average EVA for this twenty-year period in these sectors was negative. At the same time, net income was achieved in 246 cases, and NOPAT in 285. Meanwhile, EBITDA was positive in all cases, demonstrating an obvious discrepancy between EVA and other financial performance measures. Correlation analysis results indicate that there is a statistically significant moderate correlation between EVA and net income/loss, although the correlation is generally stronger between EVA and EBITDA-based indicators. According to research results, the answer to the question in the title of this paper is negative, emphasizing the possibilities of intensive introduction of EVA as a financial performance indicator.
Źródło:
e-mentor. Czasopismo naukowe Szkoły Głównej Handlowej w Warszawie; 2023, 99, 2; 83-88
1731-6758
1731-7428
Pojawia się w:
e-mentor. Czasopismo naukowe Szkoły Głównej Handlowej w Warszawie
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Approximating the added resistance coefficient for a bulk carrier sailing in head sea conditions based on its geometrical parameters and speed
Autorzy:
Cepowski, T.
Powiązania:
https://bibliotekanauki.pl/articles/258482.pdf
Data publikacji:
2016
Wydawca:
Politechnika Gdańska. Wydział Inżynierii Mechanicznej i Okrętownictwa
Tematy:
bulk carrier
resistance
added wave resistance
added resistance coefficient
regular wave
irregular wave
ship designing
preliminary design stage
artificial neural networks
approximation
forecasting
speed
waterplane area
waterplane coefficient
sample case
task
designing
Opis:
The article presents the mathematical function to calculate the added wave resistance transfer function for bulk carriers. Based on this function, the statistical mean added wave resistance generated by an irregular head wave with arbitrary statistical parameters can be forecasted. The input parameters are: waterplane area, waterplane coefficient, ship speed, and frequency of the regular wave. The model has been developed based on the theory of artificial neural networks. The presented function can be used in design analyses, and for planning shipping routes in situations when basic geometrical parameters of the hull are only available and not the full technical documentation. The article presents sample cases of use of this function to calculate the added wave resistance transfer function and the statistical mean added wave resistance. Another presented application refers to waterplane coefficient optimisation taking into account the added wave resistance at the stage of preliminary bulk carrier design.
Źródło:
Polish Maritime Research; 2016, 4; 8-15
1233-2585
Pojawia się w:
Polish Maritime Research
Dostawca treści:
Biblioteka Nauki
Artykuł

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