321 research outputs found

    Reliability in the Rasch model

    Get PDF
    summary:This paper deals with the reliability of composite measurement consisting of true-false items obeying the Rasch model. A definition of reliability in the Rasch model is proposed and the connection to the classical definition of reliability is shown. As a modification of the classical estimator Cronbach's alpha, a new estimator logistic alpha is proposed. Finally, the properties of the new estimator are studied via simulations in the Rasch model

    The economic impact of reduced value added tax rates for groceries

    Get PDF
    The value added tax represents one of the most important sources of state budget revenues of EU Member States. The basic value added tax rate is in the EU currently between 15% in Luxembourg to 27% applied in Hungary. The revenues from this tax represent an average of 17.5% of all tax revenues of EU countries and create an average GDP of 7.0% (year 2016, EU 28). As revenues from value added tax represent a stable income of state budget, the legislative changes in the system of value added tax, mainly its reductions as well as its imposition on groceries, can significantly influence further macroeconomic development. In the last year, the government of the Slovak Republic implemented changes in universal indirect taxing in such way that in addition to the standard value added tax rate of 20%, the Act No. 268/2015 on Value added tax adopted in 2016 a decreased value added tax rate of 10% on selected groceries, in order to support domestic producers and reduce the tax burden of low-income and middle-income groups. According to the European Commission (2007), the reduced rate of value added tax in selected cases has its justification and importance in the country's economy. The aim of this paper is to analyse the economic impact of the applied reduced value added tax on food in the Slovak Republic in the context of household expenditures and revenues of the state budget

    Selecting applicants based on multiple ratings: Using binary classification framework as an alternative to inter-rater reliability

    Full text link
    Inter-rater reliability (IRR) has been the prevalent quality and precision measure in ratings from multiple raters. However, applicant selection procedures based on ratings from multiple raters usually result in a binary outcome. This final outcome is not considered in IRR, which instead focuses on the ratings of the individual subjects or objects. In this work, we outline how to transform the selection procedures into a binary classification framework and develop a quantile approximation which connects a measurement model for the ratings with the binary classification framework. The quantile approximation allows us to estimate the probability of correctly selecting the best applicants and assess error probabilities when evaluating the quality of selection procedures using ratings from multiple raters. We draw connections between the inter-rater reliability and the binary classification metrics, showing that binary classification metrics depend solely on the IRR coefficient and proportion of selected applicants. We assess the performance of the quantile approximation in a simulation study and apply it in an example comparing the reliability of multiple grant peer review selection procedures

    Towards semantic typology of languages: what Czech motion verbs tell about English and Spanish

    Get PDF
    375

    Measuring Gender Bias in West Slavic Language Models

    Full text link
    Pre-trained language models have been known to perpetuate biases from the underlying datasets to downstream tasks. However, these findings are predominantly based on monolingual language models for English, whereas there are few investigative studies of biases encoded in language models for languages beyond English. In this paper, we fill this gap by analysing gender bias in West Slavic language models. We introduce the first template-based dataset in Czech, Polish, and Slovak for measuring gender bias towards male, female and non-binary subjects. We complete the sentences using both mono- and multilingual language models and assess their suitability for the masked language modelling objective. Next, we measure gender bias encoded in West Slavic language models by quantifying the toxicity and genderness of the generated words. We find that these language models produce hurtful completions that depend on the subject's gender. Perhaps surprisingly, Czech, Slovak, and Polish language models produce more hurtful completions with men as subjects, which, upon inspection, we find is due to completions being related to violence, death, and sickness

    Financial and Economic Strategy of Company

    Get PDF
    Tato diplomová práce se zabývá posouzením finanční situace neziskové organizace Naděje o.s. Pro hodnocení byly použity některé metody finanční analýzy, jejichž výsledky byly uplatňovány pro návrhy finanční strategie následujícího období.This Master's thesis deals with current financial situation of non-profit-making organization called Nadeje o.s. For classification were applied some methods of financial analysis, whose results were applied to suggestions for financial strategy in following period.

    Planning the professional development of a primary school teacher

    Get PDF
    Práce se věnuje problematice personálních činností managementu vzdělávací organizace. Zabývá se popisem a analýzou procesu plánování profesního rozvoje učitelů základních škol. Autorka vymezuje pojmy rozvoj organizace, strategické personální plánování a rozvoj pracovníka, kterému se věnuje i z hlediska právního vymezení. Zaměřuje se na cyklus plánování profesního rozvoje, na specifika plánu profesního rozvoje učitele a roli ředitele základní školy v tomto procesu. Z teoretických poznatků vyvozuje vlastní výzkum uskutečněný formou regionální výzkumné sondy v Plzeňském kraji. Z výsledků dotazníkového šetření a rozhovorů s řediteli základních škol, ve kterých jsou uskutečňovány procesy profesního rozvoje učitelů, a kvantitativní obsahové analýzy plánů profesního rozvoje učitelů jsou získány informace, které tvoří základ popisu procesů plánování profesního rozvoje učitelů v základních školách Plzeňského kraje. KLÍČOVÁ SLOVA Plán profesního rozvoje, profesní rozvoj učitele, rozvoj organizace, rozvoj pracovníka, strategické personální plánováníThe work deals with problems of personal management activities of an educational organization. It describes and analyses the process of planning of the professional teachers' development at primary scholl level. The author defines organizational development terms, strategic personal planning and finally the development of a worker where she devotes a great part to the point of view coisiding with juridical framework. She focuses on the professional development cycle, plan specifics of teacher's development and the headmaster's role at the primary school in this process. On the basis of theoretical findings she derives her own research realized in the form of regional Pilsen region research. Information is obtained from surveying headmasters at primary schools where teachers' professional development procedures and quantitative content anylyses of teachers' professional development plan are realized and this adds up to the basis of planning process description in the development of teachers at primary schools in Pilsen region. KEYWORDS Professional development plan, teacher's professional development, development of the organization, worker's development, strategic personal planningKatedra andragogiky a managementu vzděláváníPedagogická fakultaFaculty of Educatio

    Criminal law aspects of unfair competition acts

    Get PDF
    This work deals with unfair competition from the perspective of criminal law. It aims to analyze the offense of infringement of the competition rules under § 248 paragraph 1 of the Criminal Code. In the introduction the document compares unfair competition within the parameters of civil and criminal law. The following chapters examine in detail the criminal offense of infringement of the competition rules under § 248 paragraph 1 of the Criminal Code, and further, separate chapters are devoted to specific facts of unfair competition. An additional goal of this thesis is the introduction and brief analysis of other offenses that may qualify as unfair competition, and compare them with the offense of infringement of the competition rules under § 248 paragraph 1 of the Criminal Code. Not only due to the possibility of criminal sanctions for unfair competition when all of the elements of the criminal offense of infringement of the competition rules under § 248 paragraph 1 of the Criminal Code are not completely fulfilled, but also because of a possible single concurrent act with this offense. Based on the above, the text concludes by asking and answering the question whether the current legal regulation of unfair competition in the Criminal Code is appropriate and sufficient.Práce se zabývá nekalosoutěžním jednáním z pohledu trestního práva. Klade si za cíl analyzovat trestný čin porušení předpisů o pravidlech hospodářské soutěže dle ustanovení § 248 odstavce 1 trestního zákoníku. Dokument v úvodu srovnává nekalou soutěž v rámci civilní a trestní úpravy. V dalších kapitolách je podrobně rozebraná skutková podstata trestného činu porušení předpisů o pravidlech hospodářské soutěže dle ustanovení § 248 odstavce 1 trestního zákoníku, přičemž v samostatných kapitolách se práce věnuje jednotlivým zvláštním skutkovým podstatám nekalé soutěže. Druhým záměrem této rigorózní práce je uvést a stručně zanalyzovat další trestné činy, jež mohou být nekalosoutěžním jednáním taktéž naplněny, a porovnat je s trestným činem porušení předpisů o pravidlech hospodářské soutěže dle ustanovení § 248 odstavce 1 trestního zákoníku. Jednak z důvodu možného trestního postihu za nekalosoutěžní jednání v případě, kdy nebude naplněna skutková podstata trestného činu porušení předpisů o pravidlech hospodářské soutěže dle ustanovení § 248 odstavce 1 trestního zákoníku, tak i z důvodu možného jednočinného souběhu s tímto trestným činem. Na základě výše uvedeného dochází text k závěru, kde si klade a odpovídá na otázku, zda je současná právní úprava nekalé soutěže v trestním zákoníku vhodná a dostatečná.Katedra trestního právaDepartment of Criminal LawFaculty of LawPrávnická fakult
    corecore