Proposal for Improvement of the Accounting Process in Shared Services Center via Automation

Cílem diplomové práce je návrh na zlepšení procesu zpracování přijatých faktur cestou automatizace. Pro naplnění cíle je využita analýza příčin a následků a Paretova analýza. V první části diplomové práce je charakterizována společnost a sdílené centrum služeb, ve kterém je proces vykonáván. Následně jsou vymezeny požadavky na účetní proces a formy vedení účetnictví. V práci jsou dále popsány metody digitalizace a automatizace účetního procesu. Definována je také metodika pro analýzu procesu. Druhá část diplomové práce je zaměřena na analýzu procesu z hlediska dosahování cílů klíčových ukazatelů výkonnosti v oblasti automatizace. Na základě výsledků analýzy jsou doporučena zlepšení, vedoucí ke zvýšení podílu automaticky zpracovaných dokumentů v procesu.The aim of the thesis is a proposal for improvement of the accounting process in a shared services center via automation. To fulfill the aim of the thesis, cause and effect analysis and Pareto analysis are used. In the first part of the thesis, there is a company and a shared services center characterised, where the process is performed. Subsequently, requirements for an accounting and forms of book-keeping are defined. Furthermore, the thesis includes methods of digitalization and automation of accounting, as well as a description of process analysis methodology. The analytical part of the thesis contains an analysis, focused on reaching targets of key performance indicators related to automation. Based on the results of the analysis, a proposal of improvements, leading to increase in the share of automatically processed documents, is recommended.152 - Katedra podnikohospodářskávýborn

Analysis of Financial Accounting Process in Shared Services Center

Cílem bakalářské práce je analýza účetního procesu ve sdíleném centru služeb. Pro naplnění cíle je využita analýza chyb, nedostatků a Paretova analýza. V první části bakalářské práce jsou charakterizovány společnost a centrum sdílených služeb, ve kterém je proces vykonáván. Dále je definován pojem proces, jeho klasifikace a metody zobrazení. Zároveň je vymezena metodika analýzy procesu. Druhá část bakalářské práce se zaměřuje na analýzu organizace a fungování vymezené části účetního procesu a následné doporučení směrů zlepšení vedoucích k odstranění nedostatků procesu a jeho zlepšení.The aim of the thesis is the analysis of the accounting process in a shared service centre. The analysis is focused on a part of the process – processing of received invoices. To fulfil the objective, the analysis of errors, deficiencies and Pareto analysis is used. The first part of the thesis characterizes companies and shared service centre in which the process is performed. Furthermore, the term process, its classification and process flow diagram are defined, together with methodology of the process analysis. The second part of the thesis focuses on the analysis of the organization and functioning of the defined part of the accounting process, and the subsequent recommendations for improvements leading to the elimination of process shortcomings and its improvement.152 - Katedra podnikohospodářskávýborn

Soil water movement modelling in hapllicc luvisols (HMm) and albi hapllic luvisols (HMl) under Slovak climatic conditions

The aim of the research paper is simulation by the Global Model on the basis of investigation of Slovak Agricultural University (SAU) on two localities (Kolínany and Malanta). The soil moisture was measured by a time domain transmissometry instrument and compared with simulated outputs of the Global Model on Kolínany locality. Measurement of the soil moisture using the gravimetric method was applied on Malanta locality. Sugar beet was grown in Kolínany and, on the other hand, there was no plant on Malanta soil during the experiment. The experiment took three years (2002–2004). Measured and simulated courses of water content were consequently tested by correlation analysis in MS Excel. Result differences between simulated and measured values should reach according to 15 % difference at least 80 % of equality. Correlation between measured and simulated values had a high significance on Kolínany locality (in the range of 0,62–0,90) Equality between measured and simulated values was from 33 % to 75 % according to difference of 15 %. Dirvožemio drėgmės judėjimo modeliavimas Slovakijos klimato sąlygomis taikant hapllicc luvisols (HMm) ir albi hapllic luvisols (HMI) modelius Santrauka Tyrimo tikslas yra dviejų vietovių (Kolíňany ir Malanta) modeliavimas taikant globalųjį modelį, remiantis Slovakijos žemės ūkio universiteto (SŽŪU) tyrimų baze. Dirvožemio drėgmė buvo išmatuota ir palyginta su gautais taikant globalųjį modelį Kolíňany vietovės modeliavimo duomenimis. Dirvožemio drėgmė matuota taikant gravimetrinį metodą Malanta vietovėje. Cukriniai runkeliai augo Kolíňany, o Malanta vietovėje nebuvo jokių augalų. Eksperimentas truko trejus metus (2002–2004), todėl išmatuoti ir sumodeliuoti vandens sudėties šaltiniai buvo testuojami koreliacine analize Excel programa. Rezultatų tarp sumodeliuotų ir išmatuotų verčių skirtumai turėtų siekti 15 % skirtumą mažiausiai 80 % lygybei. Koreliacija tarp išmatuotų ir sumodeliuotų verčių buvo reikšminga Kolíňany vietovei (santykiu 0,62–0,90). Lygybė tarp išmatuotų ir sumodeliuotų verčių buvo nuo 33 % iki 75 % pagal 15 % skirtumą. Моделирование перемещения грунтовой влаги в климатических условиях словакии с помощью моделей hapllicc luvisols (HMm) ir albi hapllic luvisols (HMl) Резюме Целью исследования было моделирование перемещения грунтовой влаги двух местностей (Колинани и Маланта) с использованием Глобальной модели на базе исследований Словацкого университета сельского хозяйства. Влажность грунта была измерена и сравнена с полученными с помощью Глобальной модели данными для местности Колинани. Измерение влажности грунта по гравиметрическому методу осуществлялось для местности Маланта. Во время эксперимента в Колинани выращивалась сахарная свекла, в то время как в Маланте растений не было. Эксперимент длился три года (2002–2004), поэтому измеренные и смоделированные источники состава воды тестировались с помощью корреляционного анализа по программе Excel. Разница результатов измеренных и смоделированных величин составила 15 % для 80 % равенств. Корреляция между измеренными и смоделированными величинами наиболее значительной была для местности Колинани (0,62–0,90). Равенство измеренных и смоделированных величин составило от 33 % до 75 % при 15%-ой разнице. First Published Online: 14 Oct 2010 Ключевые слова: грунт, состав воды, влажность, математическая Глобальная модель, корреляция, гравиметрический метод. Reikšminiai žodžiai: dirvožemis, vandens sudėtis, drėgmė, matematinis globalusis modelis, koreliacija, gravimetrinis metodas

A determination of area of potential erosion by geographic information systems

Accelerated water erosion is the major problem of agricultural soils all over the world and also in the Slovak Republic. Accelerated erosion occurs in 55 % of agricultural land. It belongs to physical degradation of fertile land, and the whole process is irreversible. Therefore, it is very important to localize the presence of accelerated erosion and apply the basic principles of soil erosion control. Geographic information systems (GIS) are an effective tool for various environmental analyses, so it can also be succesfully used for determination of potential erosion intensity. The aim of this work was to create a map of domain areas that describes potential water erosion. As an area of interest the cadastral territory of Topolcianky in the Slovak Republic was selected. For this purpose the GIS software Arcview from ESRI was used. Water erosion process was modelled by universal soil loss equation (USLE) which computes an average annual soil loss. The limit values of acceptable intensity of soil loss are defined in the Collection of Laws of the Slovak Republic (Act No 220/2004 Coll). The final result of this work is a map that divides the domain area according to potential annual soil loss into several categories. In this case the domain area was divided into four categories. The first category, named slightly threatened soil, had 620,05 ha of agricultural land (77,48 per cent of the total agricultural land of domain area). The second category, called averagely threatened soil, had 106,56 (13,32 per cent of the total agricultural land). The third category (intensively threatened soil) had 70,91 ha (8,86 per cent of the total agricultural land) and finally the fourth category (very intensively threatened soil) had 2,74 ha (0,34 per cent of the total agricultural land). Potencialios erozijos teritorijų nustatymas geografinėmis informacinėmis sistemomis Santrauka Sparti vandens sukeliama erozija yra pagrindinė žemės ūkio problema visame pasaulyje, kartu ir Slovakijos Respublikoje. Sparti erozija vyksta 55 % žemės ūkio naudmenų. Tai lemia derlingų žemių fizinė degradacija, ir šis procesas yra negrįžtamas. Todėl yra labai svarbu nustatyti vietas, kuriose vyksta sparti erozija, ir taikyti erozijos kontrolės principus. Geografinės informacinės sistemos (GIS) yra efektyvi priemonė įvairioms aplinkosauginėms analizėms atlikti, ir jos gali būti sėkmingai pritaikytos ir galimos erozijos intensyvumui nustatyti. Šio darbo tikslas buvo sukurti žemėlapį, kuriame būtų nurodytos potencialios vandens sukeliamos erozijos sritys. Tyrimui parinkta kadastrinė Topolciankų teritorija Slovakijos Respublikoje. Šiam tikslui buvo naudota ESRI firmos GIS programinė įranga Arcview. Vandens sukeltos erozijos procesas buvo modeliuotas taikant bendrąją dirvožemio praradimo formulę (Universal soil loss equation, USLE), kuria apskaičiuojamas vidutinis kasmetinis dirvožemio praradimas. Ribinė priimtina dirvožemio praradimo intensyvumo vertė yra apibrėžta Slovakijos Respublikos įstatymų. Baigiamasis šio darbo rezultatas yra žemėlapis, kuris dalija teritoriją pagal potencialų kasmetinį dirvožemio praradimą į kelias kategorijas. Šiuo atveju teritorija buvo padalyta į keturias kategorijas. Pirmajai kategorijai, pavadintai mažai grėsminga, buvo priskirta 620,04 ha žemės ūkio naudmenų (77,48 % visų nagrinėjamos teritorijos žemės ūkio naudmenų). Antrajai kategorijai, pavadintai vidutiniškai grėsminga, buvo priskirta 106,56 ha (13,32 % visų žemės ūkio naudmenų). Trečiajai kategorijai (grėsminga) buvo priskirta 70,91 ha (8,86 % visų žemės ūkio naudmenų). Ketvirtajai kategorijai (labai grėsminga) buvo priskirta 2,74 ha (0,34 % visų žemės ūkio naudmenų). Reikšminiai žodžiai: dirvožemio erozija, bendroji dirvožemio praradimo formulė, geografinės informacinės sistemos, skaitmeninis vietovės modelis. Определение областей потенциальной эрозии почвы с помощью географических информационных систем Резюме Интенсивная эрозия почвы в результате вымывания водой является одной из основных проблем сельского хозяйства в мире, а также в Словацкой Республике. Интенсивной эрозии в республике подвергается 55 % сельскохозяйственных угодий. Происходит физическая деградация плодородных земель, причем процесс этот необратим. Поэтому важно установить место интенсивной эрозии и применить основные принципы контроля за эрозией почв. Географические информационные системы (ГИС) являются эффективным средством для проведения различных природоохранных анализов, в том числе и для определения интенсивности возможной эрозии почв. Целью настоящей работы было создать карту, на которой были бы указаны области потенциальной эрозии, вызываемой водой. Для исследований была выбрана кадастровая территория Топольсянки в Словацкой Республике. Использовалось программное устройство Arcview фирмы ESRI. Процесс эрозии, вызываемый водой, моделировался с применением общей формулы потерь почв (USLE), благодаря которой подсчитывалось среднее количество ежегодно утрачиваемых почв. Приемлемое предельное значение интенсивности потерь почв установлено законом Словацкой Республики (Act No 220/2004 Coll.). В результате выполненной работы была создана карта, на которой территория в зависимости от ежегодно потенциально теряемых почв была разделена на четыре категории. К первой категории, так называемой слабой опасности, отнесено 620,04 га сельскохозяйственных почв (77,48 % всех сельскохозяйственных почв на исследуемой территории). Ко второй категории (средней опасности) отнесено 106,56 га (13,32 % всех сельскохозяйственных почв). К третьей категории (интенсивной опасности) отнесено 70,91 га (8,86 % всех сельскохозяйственных почв). К четвертой категории (особенно интенсивной опасности) отнесено 2,74 га (0,34 % всех сельскохозяйственных почв). Ключевые слова: эрозия почвы, общая формула потери почвы, географические информационные системы, числовая модель местности. First Published Online: 14 Oct 201

Terénní výuka na PdF MU

Title in English: Outdoor Education and its Inclusion into Teaching at PdF MU: Support for the Use of Technology and the Implementation of Research Activities in the Undergraduate Education of Future Teachers The teaching material “Outdoor Education and its Inclusion into Teaching at PdF MU. Support for the Use of Technology and the Implementation of Research Activities in the Undergraduate Education of Future Teachers“ is the outcome of the project OP VVV Development of the process of undergraduate education at PdF MU: thorough preparation for good practice. One of the outcomes of the project was the preparation of innovative educational materials and courses. The courses were to reflect the educational areas within the updated Framework Educational Programme. In their content, there was to be a maximum connection of teaching with the use of cross-curricular topics. In the course of these, modern strategies for managing learning activities were to be adequately included

Introduction to Precipitation Runoff Process and Soil Erosion Risk Analysis in a Specific Area of Interest to Design Control Measures

Knowledge of the spatial variability and hydrological behaviour of contributing areas to specific outlet is a fundamental input for developing appropriate water resource planning and management actions that takes part in various areas of human activities. The aim of this contribution is to present the possibilities to assess precipitation-runoff process and soil erosion risk in a specific area using the theoretical approaches with the simplest requirements for meteorological and surface runoff data. Considering the connectivity and behaviour of natural processes, the analysis of precipitation-runoff process and soil erosion risk is crucial prior the design of technical water management practices and technical erosion control measures in the landscape. Characteristics of design rain, e.g. the intensity, annual frequency and duration can be determined using practical tools or according to analysis of the cost and damages related to specific technical measure. The intensity of design rain can be estimated according to the long-term meteorological observations and developed intensity-duration-frequency curves using region specific equations (Dub’s formula, Urcikan’s formula). For the design of water management, conservation (especially erosion) or other measures for ecological stabilization and protection of the area, it is important to determine in particular the following characteristics of surface runoff: beginning of surface runoff, design discharge from the contributing area, the depth of the surface runoff, volume of surface runoff. Estimating the soil erosion risk by water erosion can be done according to slope gradient or USLE calculation and subsequent comparison of estimated value with tolerable soil loss. Regardless of the location of specific areas, we have found that design parameters of water management and technical erosion control practices, facilities and measures, including their localization can be determined by applying and modifying existing theoretical and practical hydrological knowledge. We also found that this design cannot be executed without an analysis of the precipitation-runoff process and the erosion risk of this territory. In relation to climate change and changing rainfall patterns in all regions worldwide, further studies should be conducted to specify the regional characteristics of precipitation, soil and its usage

THE IMPACT OF THE SOIL ADDITIVES APPLICATION ON THE RAINWATER SURFACE RUNOFF

The main aim of this work was the application of the soil additives into soil and the study of their impact on the amount of surface runoff originating from rainwater. Execution of research was carried out on the modified portion of the land at Department of Biometeorology and Hydrology, SUA Slovakia. Land was divided into four experimental plots. Individual treatments consisted of application of perlite, charcoal and water glass into the top layer of the experimental plots. The fourth experimental field was kept as a black fallow (control). To perform the measurements, rainfall simulator was used in six measurement series. We can conclude that the application of perlite is not an adequate treatment for erosion control practices, since its application increased the surface runoff. Increased application dose of additives resulted in the positive effects of the water glass application. Surface runoff for this treatment decreased in average by about 41% in comparison to control. This positive effect was observed only after the second application of the soil additives

Statistic and probability characteristics of rain factor R in Slovak Republic

Because soil erosion which is caused by rain is also an important phenomenon in the Slovak Republic, higher emphasis is impute to research of water erosion caused by rain and that is why we proceeded to calculate the rain factor R. Based on data which were provided by the Slovak Hydrometeorological Insitute for 6 selected meteorological stations in Slovakia, we accomplished to the calculation of rain factor R. For the calculation we used the methodology by Wischmeier-Smith (1978) and results we comparing with the methodology of Hudson (KE> 1) and with already published values of the Research Institute of Soil Science and Conservation. We also created a line exceeded of probability from the calculated data, which gives us detailed information on the occurrence of the calculated R values 1 time per 100, 20, 10, 5, 2 and 1 year. On the basis of calculated data we created a distribution of R factor values for individual months of the growing season and found out that the highest percentage fall on the summer months June, July, August and by contrast the lowest to April and October, so it is necessary to impute emphasis to soil erosion control especially in summer months. Comparing the methodology of Hudson (KE>1) and methodology of Wischemeier-Smith, we found out that the Hudson methodology gives almost 2 times lower value of R-factor than with using the methodology of Wischmeier-Smith

Reduction of groundwater pollution by nitrate-nitrogen with agrotechnical measures

vokMTT, Viestintä ja informaatiopalvelut, 31600 Jokioine

ANALYSIS OF PRECIPITATION CHANGES IN DANUBIAN LOWLAND

The aim of this article is to point precipitation occurrence in the Nitra town area in years 1961 – 2010. The precipitations were considered in 3 categories within decades - always during spring, summer, autumn and winter months: number of days with precipitation of 0,1 mm and more, days with precipitation of 1 mm and more, days with precipitation of 10 mm and more. In the conclusion, we can assume a higher number of cases with precipitation increase over 10 mm were recorded and it considerably influences the amount of water in soil. This increase was recorded mainly in spring and autumn