Sting Academy

The cost of sugar production remains a key challenge in future lignocellulosic biorefineries.

We live in a new era with contradictory views on society, industries, and the whole world. Raising consumerism is compensated by raising the responsibility of the new generation, the so-called Millennials. The paper deals with the awareness of Millennials of corporate social responsibility (CSR), and their attitude to sustainable and responsible investment (SRI). The research is focused specifically on students of economically oriented higher education institutions (HEI), studying in the Czech Republic. For the purpose of general awareness of the term CSR, a sample of 1073 HEI students from different institutions was analyzed and evaluated. For the evaluation of their attitude to SRI, 213 respondents from Mendel University in Brno were interviewed. The research brought surprising results—bachelor’s degree students have a better awareness of the term than master’s degree students. This surprising fact can be explained by the fact that CSR courses have been incorporated into studies in recent years. Another important finding from the second research is that 57% of respondents are willing to sacrifice part of their return in the case of an investment in socially responsible instruments. This fact can be used for the design of an investment strategy offered by investment institutions.

Purpose The sustainable and responsible investing (SRI) is the part of sustainable investment which focusses on mutual funds. The purpose of this paper is to map and evaluate all the active European SRI funds, their performances and correlation with the national identity. Design/methodology/approach The sample of the research was analysed with descriptive statistics, mainly the frequency, the mean and the correlation analysis. A well-known volatility is represented by the synthetic risk and reward indicator (SRRI). Other two ratings are the environmental, social and governance (ESG) funds score distribution and the ESG funds letter rating distribution. Findings SRI investment may seem to be performing better than in the funds with a different focus. The segment of SRI funds will grow for the next decade. Research limitations/implications There is a lack of definitions and clear metrics for sustainable investing. For better performance, it would be also appropriate to examine each country separately. Practical implications This paper is part of the project targeting to design a model and methodology of SI evaluation taking into account ESG factors and risks, including profitability in a selected sector. This model can be used by investors for better decision-making. Social implications The paper focusses on the funds selecting investments that fulfil ESG criteria, which are part of the social responsibility and sustainability. Originality/value An analysis of the current approaches to evaluating investments shows that the key barrier in the transitions to sustainable investment is not taking into account the ESG factors. The research in this paper includes the ESG factors in the evaluation.

Corporate social responsibility is considered as an important part of entrepreneur’s strategic behaviour. Its purpose is not only to achieve and maintain the good economic results, but at the same time also effort to do well to the environmental and social impact of business on the society. The systematic review of the literature was used to compare attitude of domestic and foreign SMEs and to identify the benefits of CSR implementation in business practice. The research findings point to the fact that the Czech SMEs do not realize enough the benefits of CSR introduction for their business.

Advanced semiconductors below 180nm in Satellites are all operating in the natural space radiation environment, and are very sensitive to space radiation stresses <sup xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">[1]</sup> . Some are very sensitive to single event effects (SEE) <sup xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">[2]</sup> , some are more sensitive to total ionizing dose (TID) or displacement damages (DD) <sup xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">[3] [4]</sup> . Outages due to SEE, TID, or DD are common for satellites <sup xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">[5] [6]</sup> . Therefore, for mission success, the space radiation environment reliability due to SEE, TID or DD should be analyzed for these systems. This paper defines the concept of space radiation environment reliability for satellites and establishes a model of space radiation environment reliability prediction, which establishes the relationship among system failure rate and space radiation environment failure rate and non space radiation environment failure rate. This is also a general model and may be applied to airplanes and ground network computers operating in the natural radiation environment. This paper provides the method of space radiation environment reliability prediction creative on 3 aspects: (1) Incorporating the space radiation environment reliability into traditional reliability prediction methods, such as FIDES and MIL-HDBK-217. (2) Summing up the total space radiation environment reliability failure rate by sum up the total hard failure rate and soft failure rate of the independent failure rates of SEE, TID and DD. (3) Transferring TID/DD effects into equivalent failure rate and considering SEE effects by failure mechanism in the operational conditions of duty hours within calendar year. A prediction application case study has been illustrated for a small payload. The models and methods of space radiation environment reliability prediction are used with ground test data of TID, SEE for FPGA

The main purpose of this paper is to work with a proposal that small and medium-sized enterprises are aware of the importance of design and also attribute an important role to it in the competition in the future. Is design really a company’s potential and will it be of greater importance to companies? The approach is based on theoretical sources and completed studies dealing with design management and its relation to prosperity. Two hypotheses, that verify the thesis, are statistically tested on the significance level 0.05. Practical implications confirm the thesis and undisputedly support the issue of the importance of design for business success in small and medium-sized enterprises. Both in the area of increasing the competitive potential and the increasing importance in the future. Therefore, future commercial impact is proven by statistical tests. The originality of the article lies primarily in the data freshness in connection with the cur-rent economic situation. There is a prediction that the Czech gross domestic product is at its peak and significant growth is not expected. It means that this is the last opportunity for companies to prepare for hyper-competition. One of the power that companies have at their disposal to assure a place in the market is design management.

Ensure the continuity of the family business requires a solution of the succession question in the leadership or the transfer of the company. The succession issue affects many factors. The paper will be focused on the issue of the tax effects of the family business succession. In 2014, there was a significant change in legislation in the Czech Republic, entered into force the new civil code, which has done a fundamental change in the area of income taxes, inheritance and gift taxes. The main aim of the paper is to identify tax effects of the family business succession, transition of ownership and leadership of family business from the perspective of current legislation. The analysis and comparison methods were used for the purpose of the research. The research findings show a significant impact of the new legislation on the taxation of family business succession.

The appearance of new terror threats is a reality. They manifest themselves as perils which can be replicated as the new use cases on terrorist attack events in surprising sceneries and arenas. In this paper, the behaviour of the relevant entities is blazonry explained, modelled, analysed, evaluated and simulated using the DYVELOP method within the pertinent threat/peril life cycles. They are modelled on looping terrorist attack scenes in pertinent environments and their metamorphoses, operating at real threat/peril scenes. This article helps to clarify and identify the roles and processes of these scene entities, domains, actors, participants, interfaces and users. The DYVELOP method is a fundamental instrument for the objective analysis, understanding, evaluation, interpretation, development and computerized modelling & simulation of emergency/ societal security awareness, performance, continual planning, management, training and intervention. Base upon qualitative research it deduces within a process the necessity for operational cooperation among all participants, collaborating to fulfil the requirements of crisis management stakeholders, controlling the crisis scene in many environments using process systems and use cases.

Zusammenfassung Hintergrund Eine gut ausgeprägte Rumpfstabilität ist eine wichtige Voraussetzung für die Mobilität der oberen und unteren Extremitäten während des sportlichen Bewegungsvollzugs. Vor diesem Hintergrund könnte die Rumpfkraft ein leistungsdeterminierender Faktor bei der Ausführung judospezifischer Bewegungen darstellen. Das Ziel der vorliegenden Studie war es, statistische Zusammenhänge zwischen der Rumpfkraft und kinetischen Parametern bei Anriss-Bewegungen von Judoka zu untersuchen. Methode An der Untersuchung nahmen 21 leistungsorientierte Judoka mit einem mittleren Alter von 22 ± 4 Jahre und einem Trainingsumfang von 15 ± 4 Stunden pro Woche teil. Das maximale isokinetische Drehmoment (PIT) der Rumpfflexoren (PITFlex), -extensoren (PITEx) und -rotatoren (PITRot) wurde unter Verwendung eines isokinetischen Dynamometers (IsoMed 2000) erfasst. Zusätzlich wurden kinetische Parameter (mechanische Arbeit [W], dynamisch-realisierte Maximalkraft [Fmax]) bei Anriss-Bewegung im Stand und bei Anriss- mit Eindrehbewegung (d. h. Morote-seoi-nage) mithilfe eines judospezifischen Mess- und Informationssystems (JERGo©) erhoben. Ergebnisse Die statistische Analyse zeigte signifikante Korrelationen (0,62 ≤ r P ≤ 0,72) zwischen den maximalen isokinetischen Drehmomenten (PITFlex, PITEx, PITRot) und der Anriss-Bewegung im Stand (W). Zudem konnten signifikante Zusammenhänge (0,59 ≤ r P ≤ 0,65) zwischen den isokinetischen Tests (PITEx, PITRot) und Fmax auf der Hubarmseite bei der Anriss-Bewegung im Stand gefunden werden. Für die Anriss- mit Eindrehbewegung ergaben sich signifikante Korrelationen (0,47 ≤ r P ≤ 0,88) zwischen den isokinetischen Tests (PITFlex, PITEx, PITRot) und Leistungskennwerten der judospezifischen Bewegung (W und Fmax), unabhängig von der untersuchten Armseite. Es wurden vergleichbare Korrelationskoeffizienten zwischen PIT der Rumpfflexoren, -extensoren und -rotatoren und judospezifischen Leistungskennwerten festgestellt. Weiterhin identifizierte die Regressionsanalyse den Kennwert PIT bei Rumpfextension als besten Prädiktor für die mechanische Arbeit bei Anriss-Bewegung im Stand (46,9 %). Bei der Anriss- mit Eindrehbewegung konnte PIT der Rumpfrotatoren auf die Hubarmseite als bester Prädiktor für die mechanische Arbeit (69,4 %) ermittelt werden. Schlussfolgerung Die Ergebnisse zeigen, dass die Rumpfkraft, insbesondere bei der Rumpfrotationsbewegung, mit Variablen der judospezifischen Leistungskennwerte bei der Anriss- mit Eindrehbewegung assoziiert ist. Dies impliziert, dass vor allem durch rumpfrotationskräftigende Übungen Einfluss auf die Anriss- mit Eindrehbewegung (d. h. Morote-seoi-nage) genommen werden könnte.

Abstract The paper focuses on electronic record of sales, a tool enabling continuous monitoring and control of declared sales of business entities. Such systems have been recently gaining popularity in European countries. The objective of the paper is to analyse the possible use of electronic record of sales for a fairer redistribution of shared taxes according to the place where the taxable income was earned. We do not consider the current situation to be entirely fair, as sales may be realized in the whole territory of the country. However municipalities that help businesses achieve their income are not fairly rewarded for doing so. This usually gives larger municipalities an advantage at the expense of smaller ones. Currently, the tax administration has sufficient technical equipment to be able to identify the place where the revenue was received.

The paper is aimed at the materiality of deferred tax in agricultural holdings and the development of a proposal for simplification of deferred tax reporting in agriculture. The analysis of materiality and the structure of deferred tax in agricultural holdings which are obliged to report deferred tax is researched. The dataset covers the financial statements of the agricultural holdings (joint stock companies) obliged to report deferred tax during the period 2011-2015. The dataset covers hand-collected 1 110 firm-years. Based on the results of the study, the category deferred tax was identified as a material category and has to be reported. We found that the most common title for deferred tax reporting is the difference between the tax base and the carrying amount of long-term assets. The comparison of return on assets and adjusted return on assets reflecting the elimination of the deferred taxes effect reveals that the effect of deferred tax reporting is not so high in the large agricultural holdings in the Czech Republic.

On the basis of analyzing the characteristic of computer network operation(CNO),describing the network transaction by Markov process,describing the uncertain factors by interval number,a new CNO mode whose objective function is the summary of discounted reward is established.Then,it is proved that the reward function of CNO is a contraction mapping and equi-continuous function,and the equilibrium strategy is got by solving the corresponding nonlinear programming problem.In the end,the calculation and sensitive analysis of example demonstrate the proposed method is feasible and effective.

A soft-bus radar system model basing on a multi-core processor computer was designed in the paper. In this soft-bus, a distribute network communicating protocol called ‘data distribute service’ was used. The plug-in management, dataflow control and system data transporting of the data processing functions were supported by a unified protocol of the design. The functions of the in-using radars were consummated and extended by this design.

Abstract The aim of this study is to investigate the role of government interventions in lowering income inequality in post-communist economies of Central and Eastern Europe (CEE). The focus is set on three key policy instruments: progressive income taxation, social transfers, and minimum wage regulations. We use the Gini coefficient for market income and the Gini coefficient for disposable income to quantify income inequality in observed economies and to estimate how government policies tend to create differences between these two measures. We use open panel data from period 2012–2021 to determine the latest effects of these policies in the post-communist CEE economies. The main finding is the positive role of progressive income taxation, which significantly lowers the Gini coefficient for disposable income, effectively lowering income inequality in observed economies.

Contract for work is probably the second most widely used type of contract (next to the purchase contract). Therefore it's complex regal regulation is very important for the unambiguous definition of the rights and obligations of the parties to the contract. By the contract for work, the contractor undertakes to perform certain work and the employer undertakes to pay the price for its performance. Work as defined by the law manufacture specified products (provided the manufacture does not fall under the notion of a purchase contract), the maintenance, repair or modification of certain items or the result of other activities. Fabrication, repair or modification of buildings or parts thereof shall be always covered by contracts for work. The new legislation, given by the Civil Code, Law No. 89/ 2012 Coll. and effective from 1 January 2014, replaced the regulation of the contract for work, as contained in the abolished Civil Code of 1964, as well as the in the Czech Commercial Code of 1991 that was also cancelled by the new Civil Code of 2012. The paper describes the most important provisions of the new shape the of contract for work. The basis for the draft new legislation was taken from the former regulation of this contract by the Commercial Code and having taken regard to certain legal regulations by other countries, because the concept of contract work as contained in the former Civil Code was strongly influenced by its original design from 1964 and the by patterns of the Civil Code of 1950. In some respect certain provisions of former Code of International Trade were also take into account, the normative structure of which was “borrowed” by the later Commercial Code. The new Civil Code regulation, however, should be more precise and clearer than the previous arrangements. In the interest of clarity, the draft legislation is structured so that the introductory rules cover contracts for work in general and thereafter follow rules for deviation from the price of the work according to the agreed budget, for the work carried out on real estate and works concerning intangible assets.

Trace elements are essential nutritional elements,the relationship between iron,zinc and the human motion ability is very close. Iron is the main component of hemoglobin,myoglobin,cytochrome and some respiratory oxidase,plays an important role in the process of tissue respiration. Zinc is the activator of various enzymes,plays an important role in metabolizing of the tissue respiration and protein,fat,carbohydrate and nucleic acid,is a nutrient which is the necessary of the body and has the structure and physiological function. The decline of movement,body immune system function and iron deficiency anemia are caused by low iron. Low zinc will lead to the formation of sports injury and fatigue,affect the androgen level,which has an impact on the movements. Low iron and zinc,excessive perspiration in training and high intensive training are the reasons for iron and zinc deficiency. We should supply iron and zinc from the balanced diet, have much red lean meat,fish,eggs,livers,ostracean,unhusked rice and other roughage,and the use of nutritional supplement,in order to supply reasonably the trace elements of iron and zinc.

The increasing interest by music theorists in rock/pop analysis represents a reconciliation of their formative involvement with both classical and popular musics. In striving toward an appropriate analytical methodology, theorists must negotiate between conflicting claims of salience for both musical and extra-musical factors. After commenting on three historically important and representative theorists (Tagg, Middleton, and Everett), the paper presents an analysis of a song by Sting, relating structural features of the music to his appropriation of country music and interpreting &amp;quot;stylistic dissonances&amp;quot; between structure and style as significant to the textual and musical narrative.

In order to improve the mechanics performance of pour asphalt concrete,the maximum particle size of aggregate is increased from 31.5mm and 19mm.By using uniform orthogonal design method,the paper carried out the mix design of asphalt concrete and selected the optimal mix proportion.The result indicated that the increase of the maximum particle size of aggregate decreases the amount of asphalt.The stability and density of Marshall is evidently increased and the flow value is decreased.The mechanics performance is close to that of roller compacted asphalt concrete.The result can provide reference for the application of core wall of pour asphalt concrete in medium and high dam.

The atmospheric neutron radiation reliability parameters,such as hard failure,hard error and soft error for avionics neutron single event effect( NSEE) were defined. A set of testing and evaluation method to demonstrate the avionics NSEE-resistance capability was presented and verified by a case study on some aircraft satellite navigation receiver NSEE testing and evaluation. The testing and evaluation method included test stress determination method on ending condition and starting condition,MNSEEprediction method,test procedures,testing and evaluation method,etc. This case study verifies that the NSEE testing and evaluation method for avionics is practical,operational and effective in the engineering application. The NSEE sensitivity features of DSP,SRAM and FPGA in aircraft satellite navigation receiver may provide pinpointed technical support for NSEE mitigation and protection for the related NSEE failure. The theoretical and application foundation is paved for atmospheric neutron single event effects testing and evaluation for avionics in China. In the meantime,it provides important and valuable reference for the atmospheric NSEE testing and evaluation for other electronic and information products in China.

Matching property of controlled fragment,shell body and explosive charge was proposed. Through decomposition,survey and mapping,chemical examination,static explosive experiment and firing test,two kinds of foreign bomblet's material and its hardness were compared; matching relationship among shell material,equipment method and property of explosive charge was calculated. The experimental research result shows,appropriate selection of controlled fragment material,shell body's material,proper hardness control and manufacturing process,optimum design of explosion velocity,explosion heat and explosive's density can significantly improve fragments' lethality.