THE USE OF THE MULTICRITERIA DECISION-MAKING METHOD FOR THE SELECTION OF AN ACCOUNTING PROGRAM

Uporaba računovodskih programov se zmeraj bolj uveljavlja v podjetjih, saj močno olajšuje delo računovodske stroke. V zelo kratkoročnem obdobju se je intenzivno povečala ponudba različnih programov za opravljanje računovodskih del. To pa je razlog, da je priporočljivo presoditi, kateri program je najbolj učinkovit in kakovosten ter hkrati cenovno dostopen, skratka vreden nakupa. V poslovni praksi poznamo več načinov odločanja, ki so lahko zelo zanimivi in koristni za uporabo, v delu diplomskega seminarja smo se odločili za večkriterijsko odločanje za izbiro med tremi računovodskimi programi – Pantheon, Minimax in e-Računi. Na voljo smo imeli veliko programov, omenjene tri smo izbrali zaradi zadostnih informacij na spletu. Poleg tega smo izbrali najboljši program, ki je primeren za računovodske servise. S pomočjo podatkov, ki so dostopni na spletnih straneh izbranih računovodskih programov, smo izoblikovali kriterije in podkriterije, na podlagi katerih smo ob pomoči programa Expert Choice skušali priti do cilja, ki smo si ga zadali na začetku: »Izbira najboljšega računovodskega programa«. Program Expert Choice, ki smo ga uporabili pri odločanju med računovodskimi programi, je računalniška podpora metodi analitičnega hierarhičnega procesa (metodi AHP). Za metodo AHP je značilno, da pri razvrščanju alternativ uporabimo razmerno skalo. Problem odločanja smo strukturirali v obliki odločitvenega drevesa, nato pa so sledili naslednji koraki: določitev uteži kriterijem in meritev vrednosti alternativ, čemur je sledila sinteza. Proces smo zaključili z izdelavo analize občutljivosti pridobljenih rezultatov. Izkazalo se je, da ima najvišjo vrednost program Minimax.The use of the accounting programs is increasingly recognized in enterprises, because it highly simplifies the work of the accounting profession. In a very short period the offer of various programs for the provision of accounting services has intensively increased. This is the reason why it is advisable to consider which program is the most effective and qualitative and also affordable, in short, worth buying. In business practice we know several ways of decision-making that can be very interesting and beneficialtherefore, we decided to use a multicriteria decision-making for choosing among three accounting programs – Pantheon, Minimax and e-Računi. We had many programs at our disposalhowever, we chose these three because of a sufficient amount of information offered on the internet. In addition, we chose the best program appropriate for accounting services. By using the data available on the websites of the selected accounting programs, we formed the criteria and attributes, and with the help of the program Expert Choice we tried to reach the goal we set at the beginning: » The selection of the best accounting program. » The program Expert Choice, which was used for the selection among the accounting programs, is a computer support for the method of analytic hierarhic process. It is typical for the AHP method that we use a ratio scale in classifying the alternatives. We structured the decision-making problem in the form of a decision-making tree, then the following steps were used: determination of the weights of criteria and the measurements of alternatives, followed by a synthesis. We completed the process by making a sensitivity analysis of the results obtained. The results show that Minimax has the highest rank

The relationship between pelvis inclination, exercise and low back pain (LBP) during pregnancy [Vztah mezi bolestí zad, sklonem pánve a vhodnou pohybovou aktivitou v těhotenství]

BACKGROUND: Pain in the lower region of the back and pelvis – also called "Low Back Pain" (LBP) - is very frequent during pregnancy. According to many authors it is a major complaint of more than half of all pregnant women; it causes mental and physical discomfort. The etiology of LBP during pregnancy is still not fully known. OBJECTIVE: The main aim of our research was to objectify the relationship between the presence of LBP, the training level of the postural muscles and the degree of the pelvic inclination of women in the third trimester of pregnancy. That is why the relationship between pelvic inclination and LBP occurrence is compared within the context of two groups – reasonable physically active as compared to physically inactive women. METHODS: Twenty-seven pregnant probands aged 20 – 35 years and in the second half of their third trimester were included in the experiment. All of them complained of pain in their lumbar spine and in the pelvicarea. They were divided into two groups: 14 physically inactive women and 13 physically active women, who have been performing physical activity for at least 135 minutes per week for at least 1 year before conception and for at least 90 minutes per week during pregnancy. The exercises were focused on the functioning of the postural system, e.g. yoga, Pilatespilatek and exercises by Mojzisova. We measured the inclination of the pelvis (using non-invasive anthropometric measuring) and observed the presence of pain in the selected area: clinically via the Patrick-Faber test and posterior pelvic pain provocation test and subjectively with the aid of a standardized LBP related survey. The statistical methods used were the t-test, the median and Wilcoxon-White test and the Spearman factor of serial correlations. RESULTS: We observed a statistically significant difference between the pelvic inclination of physically active and inactive women (using a t-test for non-pair values with a significance level of p = 0.01). Another significant difference was evident between the subjective pain sensation of regularly exercising and non-exercising women, which was proven by both the median and the Wilcoxon-White tests (p = 0.01). A significant relationship between pelvic inclination and the sensation of pain classified in a survey by means of a 1-10 scale was proven by the Spearman factor of serial correlations (p = 0.01). CONCLUSIONS: Using mathematical statistical methods, our study has proven the important role of physical activity during pregnancy - its relationship to pain sensation and to the degree of pelvic inclination. We consider these results to be very important, especially from the perspective of LBP prevention during pregnancy.[VÝCHODISKA: Bolesti v oblasti bederní páteře a pánve - tzv. "Low Back Pain" (LBP) – jsou v těhotenství velmi časté. Podle mnoha autorů si na tyto bolesti stěžuje více než polovina těhotných a přináší jim psychické i tělesné nepohodlí. Příčiny těchto bolestí během těhotenství nejsou stále ještě zcela známé. CÍLE: Hlavním cílem našeho výzkumu byla objektivizace vztahu mezi výskytem LBP, trénovaností posturálního svalstva a mírou inklinace pánve u žen ve třetím trimestru těhotenství. Proto byl vztah mezi sklonem pánve a výskytem LBP porovnán v rámci dvou skupin – přiměřené sportujících a nesportujících žen. METODIKA: Do experimentu bylo zahrnuto 27 těhotných probandek ve věkové kategorii 20 - 35 let, které byly ve druhé polovině třetího trimestru. Všechny probandky udávaly bolest v oblasti bederních segmentů páteře a pánve. Tento soubor byl rozdělen do dvou skupin: 14 nesportujících žen a 13 pravidelně sportujících žen, které se v průběhu těhotentsví účastnily komerčních cvičebních kurzů - minimálně 3 krát týdně po 45 minutách; cvičení byla zaměřena na aktivaci posturálních svalů (např. jóga, Pilates, cvičení dle Mojžíšové). Zjišťovali jsme sklon pánve (pomocí neinvazivního antropometrického měření) a sledovali jsme existenci bolesti v této oblasti, a to klinickým vyšetřením pomocí Patrik-Feberova testu a Provokačního testu posteriorní pánevní bolesti, a subjektivně pomocí standardizovaného dotazníku týkajícího se Low Back Pain. VÝSLEDKY: Statistická analýza pomocí t-testu pro nezávislé výběry prokázala významný rozdíl mezi sklonem pánve žen pravidelně sportujících a nesportujících. Analýza pomocí Wilcoxon-Whiteova i pomocí mediánového testu prokázala, že existuje významný rozdíl mezi subjektivním pociťováním bolesti u žen pravidelně cvičících a necvičících. Dále byl pomocí Spearmanova korelačního koeficientu prokázán statisticky významný vztah mezi sklonem pánve a cítěním bolesti stanovené v dotazníku škálou 1 – 10 bodů. ZÁVĚRY: Pomocí metod matematické statistiky naše studie potvrdila významnou roli tělesné aktivity v období gravidity ve vztahu k cítění bolesti a ke sklonu pánve. Tyto výsledky považujeme za velmi důležité zejména z hlediska prevence LBP u těhotných.

Military dictionary by students of defence studies

The military dictionary by students of defense sciences was created during the course Slovenian language and Slovenian military idioms (2012/13 and 2013/14) at the Faculty of Social Sciences. It was created by second-year students under the supervision of Dr. Nataša Logar and Dr. Erik Kopač. The starting point for the selection of terms was the Military Doctrine (2006) and the Military Logistics Doctrine (2008). The dictionary consists of 192 terms with definitions and English equivalents. The dictionary is distributed in XML using the TBX (TermBase eXchange) standard for representing and exchanging information from termbases

Cardiopulmonary resuscitation in adults over 80 : outcome and the perception of appropriateness by clinicians

OBJECTIVES: To determine the prevalence of clinician perception of inappropriate cardiopulmonary resuscitation (CPR) regarding the last out‐of‐hospital cardiac arrest (OHCA) encountered in an adult 80 years or older and its relationship to patient outcome. DESIGN: Subanalysis of an international multicenter cross‐sectional survey (REAPPROPRIATE). SETTING: Out‐of‐hospital CPR attempts registered in Europe, Israel, Japan, and the United States in adults 80 years or older. PARTICIPANTS: A total of 611 clinicians of whom 176 (28.8%) were doctors, 123 (20.1%) were nurses, and 312 (51.1%) were emergency medical technicians/paramedics. RESULTS AND MEASUREMENTS: The last CPR attempt among patients 80 years or older was perceived as appropriate by 320 (52.4%) of the clinicians; 178 (29.1%) were uncertain about the appropriateness, and 113 (18.5%) perceived the CPR attempt as inappropriate. The survival to hospital discharge for the “appropriate” subgroup was 8 of 265 (3.0%), 1 of 164 (.6%) in the “uncertain” subgroup, and 2 of 107 (1.9%) in the “inappropriate” subgroup (P = .23); 503 of 564 (89.2%) CPR attempts involved non‐shockable rhythms. CPR attempts in nursing homes accounted for 124 of 590 (21.0%) of the patients and were perceived as appropriate by 44 (35.5%) of the clinicians; 45 (36.3%) were uncertain about the appropriateness; and 35 (28.2%) perceived the CPR attempt as inappropriate. The survival to hospital discharge for the nursing home patients was 0 of 107 (0%); 104 of 111 (93.7%) CPR attempts involved non‐shockable rhythms. Overall, 36 of 543 (6.6%) CPR attempts were undertaken despite a known written do not attempt resuscitation decision; 14 of 36 (38.9%) clinicians considered this appropriate, 9 of 36 (25.0%) were uncertain about its appropriateness, and 13 of 36 (36.1%) considered this inappropriate. CONCLUSION: Our findings show that despite generally poor outcomes for older patients undergoing CPR, many emergency clinicians do not consider these attempts at resuscitation to be inappropriate. A professional and societal debate is urgently needed to ensure that first we do not harm older patients by futile CPR attempts. J Am Geriatr Soc 68:39–45, 201