Search results for: Tomas Cabello
48 Intensive Biological Control in Spanish Greenhouses: Problems of the Success
Authors: Carolina Sanchez, Juan R. Gallego, Manuel Gamez, Tomas Cabello
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Currently, biological control programs in greenhouse crops involve the use, at the same time, several natural enemies during the crop cycle. Also, large number of plant species grown in greenhouses, among them, the used cultivars are also wide. However, the cultivar effects on entomophagous species efficacy (predators and parasitoids) have been scarcely studied. A new method had been developed, using the factitious prey or host Ephestia kuehniella. It allow us to evaluate, under greenhouse or controlled conditions (semi-field), the cultivar effects on the entomophagous species effectiveness. The work was carried out in greenhouse tomato crop. It has been found the biological and ecological activities of predatory species (Nesidiocoris tenuis) and egg-parasitoid (Trichogramma achaeae) can be well represented with the use of the factitious prey or host; being better in the former than the latter. The data found in the trial are shown and discussed. The developed method could be applied to evaluate new plant materials before making available to farmers as commercial varieties, at low costs and easy use.
Keywords: Cultivar Effects, Efficiency, Predators, Parasitoids.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 238847 Remote Control Software for Rohde and Schwarz Instruments
Authors: Tomas Shejbal, Matej Petkov, Tomas Zalabsky, Jan Pidanic, Zdenek Nemec
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The paper describes software for remote control and measuring with new Graphical User Interface for Rohde & Schwarz instruments. Software allows remote control through Ethernet and supports basic and advanced functions for control various type of instruments like network and spectrum analyzers, power meters, signal generators and oscilloscopes. Standard Commands for Programmable Instruments (SCPI) and Virtual Instrument Software Architecture (VISA) are used for remote control and setup of instruments. Developed software is modular with user friendly graphic user interface for each instrument with automatic identification of instruments.
Keywords: Remote control, Rohde&Schwarz, SCPI, VISA, MATLAB, spectum analyzer, network analyzer, oscilloscope, signal generator.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 540546 Novel Approach for Wideband VNA by Sixport Principle
Authors: Tomáš Urbanec
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Paper presents simple sixport principle and its frequency bandwidth. The novel multisixport approach is presented with its possibilities, typical parameters and frequency bandwidth. Practical implementation is shown with its measurement parameters and calibration. The bandwidth circa 1:100 is obtained.
Keywords: microwave measurement, sixport, VNA, wideband.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 136645 Flexible Communication Platform for Crisis Management
Authors: Jiří Barta, Tomáš Ludík, Jiří Urbánek
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Topics Disaster and Emergency Management are highly debated among experts. Fast communication will help to deal with emergencies. Problem is with the network connection and data exchange. The paper suggests a solution, which allows possibilities and perspectives of new flexible communication platform to the protection of communication systems for crisis management. This platform is used for everyday communication and communication in crisis situations too.
Keywords: Communication Platform, Crisis Management, Crisis Communication, Information Systems, Interoperability, Security Environment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 243344 Fast Algorithm of Shot Cut Detection
Authors: Lenka Krulikovská, Jaroslav Polec, Tomáš Hirner
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In this paper we present a novel method, which reduces the computational complexity of abrupt cut detection. We have proposed fast algorithm, where the similarity of frames within defined step is evaluated instead of comparing successive frames. Based on the results of simulation on large video collection, the proposed fast algorithm is able to achieve 80% reduction of needed frames comparisons compared to actually used methods without the shot cut detection accuracy degradation.Keywords: Abrupt cut, fast algorithm, shot cut detection, Pearson correlation coefficient.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 174643 Moisture Diffusivity of AAC with Different Densities
Authors: Tomáš Korecký, Kamil Ďurana, Miroslava Lapková, Robert Černý
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Method of determining of moisture diffusivity on two types of autoclaved aerated concretes with different bulk density is represented in the paper. On the specimens were measured one dimensional water transport only on liquid phase. Ever evaluation was done from moisture profiles measured in specific times by capacitance moisture meter. All values from capacitance meter were recalculated to moisture content by mass. Moisture diffusivity was determined in dependence on both moisture and temperature. The experiment temperatures were set at values 55, 65, 75 and 85°C.
Keywords: moisture diffusivity, autoclaved aerated concrete, capacitance moisture meter
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 183042 Control and Navigation with Knowledge Bases
Authors: Miloš Šeda, Tomáš Březina
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In this paper, we focus on the use of knowledge bases in two different application areas – control of systems with unknown or strongly nonlinear models (i.e. hardly controllable by the classical methods), and robot motion planning in eight directions. The first one deals with fuzzy logic and the paper presents approaches for setting and aggregating the rules of a knowledge base. Te second one is concentrated on a case-based reasoning strategy for finding the path in a planar scene with obstacles.Keywords: fuzzy controller, fuzzification, rule base, inference, defuzzification, genetic algorithm, neural network, case-based reasoning
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 159341 Tool for Fast Detection of Java Code Snippets
Authors: Tomáš Bublík, Miroslav Virius
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This paper presents general results on the Java source code snippet detection problem. We propose the tool which uses graph and subgraph isomorphism detection. A number of solutions for all of these tasks have been proposed in the literature. However, although that all these solutions are really fast, they compare just the constant static trees. Our solution offers to enter an input sample dynamically with the Scripthon language while preserving an acceptable speed. We used several optimizations to achieve very low number of comparisons during the matching algorithm.
Keywords: AST, Java, tree matching, Scripthon, source code recognition
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 195940 Comparison of Noise Emissions in the Interior of Passenger Cars
Authors: Martin Kendra, Tomas Skrucany, Jaroslav Masek
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The noise is one of the negative elements which affects the human health. This article presents the measurement of emitted noise by road vehicle and its parts during the operation. Measurement was done in the interior of common passenger cars with a digital sound meter. The results compare the noise value in different cars with different body shape, which influences the driver’s health. Transport has considerable ecological effects; many of them are detrimental to environmental sustainability. Roads and traffic exert a variety of direct and mostly detrimental effects on nature.Keywords: Driver, noise measurement, passenger road vehicle, road transport.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 251739 Experimental Testing of Ceramic Cutting Tool Inserts at Irregular Interrupted Cut
Authors: Robert Cep, Jana Petru, Lenka Cepova, Tomas Zlamal
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Paper is dealing by testing of IN23 ceramic cutting tools at irregular shocks at special fixture - interrupted cut simulator. Standard tests provided at fixture were at regular interrupted cut at 4 slats by 90°. These new tests will be at irregular cut for 1 slat, 2 slats against each other, 2 slats side by side, 3 slats and 4 slats. The main goal is check if irregular shocks have influence at mechanical and thermal shock at tool life of cutting inserts.
Keywords: Test, Ceramic Cutting Tool, Irregular Interrupted Cut.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 144838 Mechanical and Microstructural Properties of Rotary-Swaged Wire of Commercial-Purity Titanium
Authors: Michal Duchek, Jan Palán, Tomas Kubina
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Bars made of titanium grade 2 and grade 4 were subjected to rotary forging with up to 2.2 true strain reduction in the cross-section from 10 to 3.81 mm. During progressive deformation, grain refinement in the transverse direction took place. In the longitudinal direction, ultrafine microstructure has not developed. It has been demonstrated that titanium grade 2 strengthens more than grade 4. The ultimate tensile strength increased from 650 MPa to 1040 MPa in titanium grade 4. Hardness profiles on the cross section in both materials show an increase in the centre of the wire.
Keywords: Commercial-purity titanium, wire, rotary swaging, tensile test, hardness, modulus of elasticity, microstructure.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 74137 Damage of Tubular Equipment in Process Industry
Authors: Pavel Losak, Tomas Letal, Radek Nejezchleb
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Tubular process equipment is often damaged in industrial processes. The damage occurs both on devices working at high temperatures and also on less exposed devices. In case of sudden damage of key equipment a shutdown of the whole production unit and resulting significant economic losses are imminent. This paper presents a solution of several types of tubular process equipment. The causes of damage and suggestions of correction actions are discussed in all cases. Very important part is the analysis of operational conditions, determination of unfavourable working states decreasing lifetime of devices and suggestions of correction actions. Lately very popular numerical methods are used for analysis of the equipment.Keywords: creep, damage, fatigue, FEM, FSI, lifetime, tubular equipment
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 140936 Road Traffic Accidents Analysis in Mexico City through Crowdsourcing Data and Data Mining Techniques
Authors: Gabriela V. Angeles Perez, Jose Castillejos Lopez, Araceli L. Reyes Cabello, Emilio Bravo Grajales, Adriana Perez Espinosa, Jose L. Quiroz Fabian
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Road traffic accidents are among the principal causes of traffic congestion, causing human losses, damages to health and the environment, economic losses and material damages. Studies about traditional road traffic accidents in urban zones represents very high inversion of time and money, additionally, the result are not current. However, nowadays in many countries, the crowdsourced GPS based traffic and navigation apps have emerged as an important source of information to low cost to studies of road traffic accidents and urban congestion caused by them. In this article we identified the zones, roads and specific time in the CDMX in which the largest number of road traffic accidents are concentrated during 2016. We built a database compiling information obtained from the social network known as Waze. The methodology employed was Discovery of knowledge in the database (KDD) for the discovery of patterns in the accidents reports. Furthermore, using data mining techniques with the help of Weka. The selected algorithms was the Maximization of Expectations (EM) to obtain the number ideal of clusters for the data and k-means as a grouping method. Finally, the results were visualized with the Geographic Information System QGIS.Keywords: Data mining, K-means, road traffic accidents, Waze, Weka.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 121535 Research and Development of Lightweight Repair Mortars with Focus on Their Resistance to High Temperatures
Authors: Tomáš Melichar, Jiří Bydžovský, Vít Černý
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In this article our research focused on study of basic physical and mechanical parameters of polymer-cement repair materials is presented. Namely the influence of applied aggregates in combination with active admixture is specially considered. New formulas which were exposed in ambient with temperature even to 1000°C were suggested. Subsequently densities and strength characteristics including their changes were evaluated. Selected samples were analyzed using electron microscope. The positive influence of porous aggregates based on sintered ash was definitely demonstrated. Further it was found than in terms of thermal resistance the effective micro silica amount represents 5% to 7.5% of cement weight.
Keywords: Aggregate, ash, high, lightweight, microsilica, mortar, polymer-cement, repair, temperature.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 199034 Technology of Thermal Spray Coating Machining
Authors: Jana Petrů, Tomáš Zlámal, Robert Čep, Lenka Čepová
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This article is focused on the thermal spray coating machining issue. Those are irreplaceable in many areas of nowadays industrial branches such as aerospace industry, mostly thanks to their excellent qualities in production and also in renovation of machinery parts. The principals of thermal spraying and elementary diversification are described in introduction. Plasma coating method of composite materials – cermets – is described more thoroughly. The second part describes thermal spray coating machining and grinding in detail. This part contains suggestion of appropriate grinding tool and assessment of cutting conditions used for grinding a given part. Conclusion describes a problem which occurred while grinding a cermet thermal spray coating with a specially designed grindstone and a way to solve this problem.
Keywords: Coating, aerospace, plasma, grinding.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 380333 Optimization of Real Time Measured Data Transmission, Given the Amount of Data Transmitted
Authors: Michal Kopcek, Tomas Skulavik, Michal Kebisek, Gabriela Krizanova
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The operation of nuclear power plants involves continuous monitoring of the environment in their area. This monitoring is performed using a complex data acquisition system, which collects status information about the system itself and values of many important physical variables e.g. temperature, humidity, dose rate etc. This paper describes a proposal and optimization of communication that takes place in teledosimetric system between the central control server responsible for the data processing and storing and the decentralized measuring stations, which are measuring the physical variables. Analyzes of ongoing communication were performed and consequently the optimization of the system architecture and communication was done.
Keywords: Communication protocol, transmission optimization, data acquisition.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 182132 Equilibrium Modeling of Cu and Ni Removal from Aqueous Solutions: Influence of Salinity
Authors: Tomáš Bakalár, Milan Búgel, Henrieta Pavolová
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This study deals with evaluation of influence of salinity (NaCl) onto equilibrium of Cu and Ni removal from aqueous solutions by natural sorbent – zeolite. Equilibrium data were obtained by batch experiments. The salinity of the aqueous solution was influenced by dissolving NaCl in distilled water. It was studied in the range of NaCl concentrations from 1 g.l-1 to 100g.l-1. For Cu sorption there is a significant influence of salinity. The maximum capacity of zeolite for Cu was decreasing with growing concentration of NaCl. For Ni sorption there is not so significant influence of salinity as for Cu. The maximum capacity of zeolite for Ni was slightly decreasing with growing concentration of NaCl.
Keywords: Cu, Ni, sorption, zeolite.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 130231 Phase Noise Impact on BER in Space Communication
Authors: Ondrej Baran, Miroslav Kasal, Petr Vagner, Tomas Urbanec
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This paper deals with the modeling and the evaluation of a multiplicative phase noise influence on the bit error ratio in a general space communication system. Our research is focused on systems with multi-state phase shift keying modulation techniques and it turns out, that the phase noise significantly affects the bit error rate, especially for higher signal to noise ratios. These results come from a system model created in Matlab environment and are shown in a form of constellation diagrams and bit error rate dependencies. The change of a user data bit rate is also considered and included into simulation results. Obtained outcomes confirm theoretical presumptions.
Keywords: Additive thermal noise, AWGN, BER, bit error rate, multiplicative phase noise, phase shift keying.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 461430 Analysis of Road Repairs in Undermined Areas
Authors: Tomáš Seidler, Marek Mihola, Denisa Cihlarova
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The article presents analysis results of maps of expected subsidence in undermined areas for road repair management. The analysis was done in the area of Karvina district in the Czech Republic, including undermined areas with ongoing deep mining activities or finished deep mining in years 2003 - 2009. The article discusses the possibilities of local road maintenance authorities to determine areas that will need most repairs in the future with limited data available. Using the expected subsidence maps new map of surface curvature was calculated. Combined with road maps and historical data about repairs the result came for five main categories of undermined areas, proving very simple tool for management.Keywords: GIS, Map of Subsidence, Road, Undermined Area
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 132729 Experimental Investigation of Hull Form for Electric Driven Ferry
Authors: Vasilij Djackov, Tomas Zapnickas, Evgenii Iamshchikov, Lukas Norkevicius, Rima Mickeviciene, Larisa Vasiljeva
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In this paper, the resistance and pitching values of the test of an electric ferry are presented. The research was carried out in the open flow channel of Klaipėda University with a multi-axis dynamometer. The received model resistance values were recalculated to the real vessel and the preliminary chosen propulsion unit power was compared. After analyzing the results of the pitching of the model, it was concluded that the shape of the hull needs to be further improved, taking into account the possible uneven weight distribution at the ends of the ferry. Further investigation of the hull of the electric ferry is recommended, including experiments with various water depths and activation of propulsion units.
Keywords: Electrical ferry, model tests, open flow channel, pitching, resistance.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20828 Proposal for Cost Calculation of Warehouse Processes and Its Usage for Setting Standards for Performance Evaluation
Authors: Tomas Cechura, Michal Simon
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This paper describes a proposal for cost calculation of warehouse processes and its usage for setting standards for performance evaluation. One of the most common options of monitoring process performance is benchmarking. The typical outcome is whether the monitored object is better or worse than an average or standard. Traditional approaches, however, cannot find any specific opportunities to improve performance or eliminate inefficiencies in processes. Higher process efficiency can be achieved for example by cost reduction assuming that the same output is generated. However, costs can be reduced only if we know their structure and we are able to calculate them accurately. In the warehouse process area it is rather difficult because in most cases we have available only aggregated values with low explanatory ability. The aim of this paper is to create a suitable method for calculating the storage costs. At the end is shown a practical example of process calculation.
Keywords: Calculation, Costs, Performance, Process, Warehouse.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 932427 Possibilities of Sewage Sludge Application in the Conditions of Slovak Republic
Authors: Peter Takáč, Dana Šimová, Terézia Szabová, Tomáš Bakalár
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The direct sewage sludge application is a relative cheap method for their liquidation. In the past heavy metal contents increase in soils treated with sewage sludge was observed. In 2003 there was acceptance on act n.188/2003 about sewage sludge application on soils. The basic philosophy of act is a safety of the environmental proof of sludge application on soils. The samples of soils from wastewater treatment plant (WTP) Poprad (35) and WTP Michalovce (33 samples) were analyzed which were chosen for sludge application on soils. According to the results only 14 areas for Poprad and 25 areas for Michalovce are suitable for sludge application according to act No. 188/2003. The application dose of sludge was calculated 50 t.ha-1 or 75 t. ha-1 once in 5 years to ensure that heavy metal contents in treated soils will be kept.Keywords: Environmental safety, heavy metals in soils, sewagesludge application.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 138426 The Intensity of Load Experienced by Female Basketball Players during Competitive Games
Authors: Tomáš Vencúrik, Jiří Nykodým
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This study compares the intensity of game load among player positions and between the 1st and the 2nd half of the games. Two guards, three forwards, and three centers (female basketball players) participated in this study. The heart rate (HR) and its development were monitored during two competitive games. Statistically insignificant differences in the intensity of game load were recorded between guards, forwards, and centers below and above 85% of the maximal heart rate (HRmax) and in the mean HR as % of HRmax (87.81±3.79%, 87.02±4.37%, and 88.76±3.54%, respectively). Moreover, when the 1st and the 2nd half of the games were compared in the mean HR (87.89±4.18% vs. 88.14±3.63% of HRmax), no statistical significance was recorded. This information can be useful for coaching staff, to manage and to precisely plan the training process.Keywords: Game load, heart rate, player positions, the 1st and the 2nd half of the games.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 234425 5iD Viewer - Observation of Fish School Behaviour in Labyrinths and Use of Semantic and Syntactic Entropy for School Structure Definition
Authors: Dalibor Štys, Dalibor Štys Jr., Jana Pečenková, Kryštof M. Štys, Maryia Chkalova, Petr Kouba, Aliaksandr Pautsina, Denis Durniev, Tomáš Náhlík, Petr Císař
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In this article is reported a construction and some properties of the 5iD viewer, the system recording simultaneously 5 views of a given experimental object. Properties of the system are demonstrated on the analysis of fish schooling behaviour. It is demonstrated the method of instrument calibration which allows inclusion of image distortion and it is proposed and partly tested also the method of distance assessment in the case that only two opposite cameras are available. Finally, we demonstrate how the state trajectory of the behaviour of the fish school may be constructed from the entropy of the system.
Keywords: 3D positioning, school behavior, distance calibration, space vision, space distortion.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 193424 Key Frames Extraction for Sign Language Video Analysis and Recognition
Authors: Jaroslav Polec, Petra Heribanová, Tomáš Hirner
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In this paper we proposed a method for finding video frames representing one sign in the finger alphabet. The method is based on determining hands location, segmentation and the use of standard video quality evaluation metrics. Metric calculation is performed only in regions of interest. Sliding mechanism for finding local extrema and adaptive threshold based on local averaging is used for key frames selection. The success rate is evaluated by recall, precision and F1 measure. The method effectiveness is compared with metrics applied to all frames. Proposed method is fast, effective and relatively easy to realize by simple input video preprocessing and subsequent use of tools designed for video quality measuring.Keywords: Key frame, video, quality, metric, MSE, MSAD, SSIM, VQM, sign language, finger alphabet.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 203323 Terrain Evaluation Method for Hexapod Robot
Authors: Tomas Luneckas, Dainius Udris
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In this paper a simple terrain evaluation method for hexapod robot is introduced. This method is based on feet coordinate evaluation when all are on the ground. Depending on the feet coordinate differences the local terrain evaluation is possible. Terrain evaluation is necessary for right gait selection and/or body position correction. For terrain roughness evaluation three planes are plotted: two of them as definition points use opposite feet coordinates, third coincides with the robot body plane. The leaning angle of body plane is evaluated measuring gravity force using three-axis accelerometer. Terrain roughness evaluation method is based on angle estimation between normal vectors of these planes. Aim of this work is to present a simple method for embedded robot controller, allowing to find the best further movement settings.Keywords: Hexapod robot, pose estimation, terrain evaluation, terrain roughness.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 180222 The Use of Process-Oriented Methods of Calculation to Determine the Costs of Logistics Processes
Authors: Tomas Cechura, Michal Simon
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The aim of this paper is to create a proposal for determining the costs of logistics processes by using process-oriented calculation methods. The traditional approach is that logistics costs are part of manufacturing overhead which is usually calculated as a percentage surcharge. Therefore in the traditional approach it is not obvious where and in which activities costs were incurred. So it is impossible to trace logistics costs to products. Our point of view is trying to fix or at least improve this issue. Another benefit of applying the process approach is identification of logistics processes which are otherwise part of manufacturing overhead. In the first part this paper describes the development of process-oriented methods over time. The next part shows the possibility of implementing the process-oriented method called Prozesskostenrechnung to logistics processes. The conclusion summarizes advantages and disadvantages of using this method in logistics.
Keywords: Cost, logistics, calculation, process-oriented method.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 159521 Energy Consumption and GHG Production in Railway and Road Passenger Regional Transport
Authors: Martin Kendra, Tomas Skrucany, Jozef Gnap, Jan Ponicky
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Paper deals with the modeling and simulation of energy consumption and GHG production of two different modes of regional passenger transport – road and railway. These two transport modes use the same type of fuel – diesel. Modeling and simulation of the energy consumption in transport is often used due to calculation satisfactory accuracy and cost efficiency. Paper deals with the calculation based on EN standards and information collected from technical information from vehicle producers and characteristics of tracks. Calculation included maximal theoretical capacity of bus and train and real passenger’s measurement from operation. Final energy consumption and GHG production is calculated by using software simulation. In evaluation of the simulation is used system “well to wheel”.
Keywords: Bus, energy consumption, GHG, production, simulation, train.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 156920 Certain Important Aspects of Cost Contribution Arrangements in Financial Management
Authors: Tomáš Brabenec
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Cost contribution arrangements (CCAs) and Cost sharing agreements (CCAs) belong to the tools of modern finance management. Costs spend by associated enterprises on developing producing or obtaining assets, services or rights (in general - benefits) are used for tax optimizing too. The main purpose of joint research and development, producing or obtaining benefits is to lower these costs as much as possible or to maximize the benefits. In this article is mentioned the problematic of transfer pricing and arm's length principle with connection of CCAs, CSAs. Next, there is mentioned how to settle participation shares of the total cost and benefits contributions with respect to the OECD Transfer pricing for MNEs Guidelines and with respect to other significant regulations.Keywords: Arm's length principle, Cost contribution arrangements, Cost sharing agreements, Reasonable anticipated benefits, Relevant costs, Transfer prices.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 366019 Design Patterns for Emergency Management Processes
Authors: Tomáš Ludík, Jiří Barta, Josef Navrátil
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Natural or human made disasters have a significant negative impact on the environment. At the same time there is an extensive effort to support management and decision making in emergency situations by information technologies. Therefore the purpose of the paper is to propose a design patterns applicable in emergency management, enabling better analysis and design of emergency management processes and therefore easier development and deployment of information systems in the field of emergency management. It will be achieved by detailed analysis of existing emergency management legislation, contingency plans and information systems. The result is a set of design patterns focused at emergency management processes that enable easier design of emergency plans or development of new information system. These results will have a major impact on the development of new information systems as well as to more effective and faster solving of emergencies.
Keywords: Analysis and Design, Business Process Modeling Notation, Contingency Plans, Design Patterns, Emergency Management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3099