Materials and methods A literature review was performed for selected indicators of benchmarking. This study used secondary data (financial statements) to identify industry standards for hospitals. Data on hospital expenditures of public hospitals were categorised into 5 groups (input mix), which included salary, compensation, drugs, material supply and other expenses. In addition, selected fina...

Cut-to-length (CTL) operations are expanding in Central European bio-economies. However, they costly, so efficiency must be maximized. The objective of this study was to analyze direct operational costs three forwarders from the year 2006 until 2019. Annual amortization, services, materials, and personnel were analyzed compared through ANOVA, trends linear regression. Forwarders LVS 5, John Dee...

Current environmental and economical circumstances accelerate the developments of new concrete constituents. Whereas the process technology impacts the mix-design strategy, it seems obvious that manufacturing process is prone to evolutions. This article presents a method to compare environmental and economical consequences of different technological solutions on the basis of the influence on th...

This study investigates the factors affecting acquirers’ allocation of purchase price between goodwill and identifiable intangible assets with finite lives. SFAS 142 replaces goodwill amortization with periodic impairment tests that are based on fair value estimates, while most identifiable intangible assets are still amortized over finite useful lives. As a result of the differential accountin...

A new extraction process using ethanol at a temperature above boiling point is assessed from an economic point of view. The study was based on an assessment of the main operating costs adjusted by Lang’s factor. Operating costs were assessed based on energy consumption calculated using a model of the process developed from experimental results, and for a hypothetical unit with a 160 000 t/year ...

The basic drill of plyometric training aimed at improving lower limb power and jump height is a drop jump. This exercise can be performed using different techniques, which substantially affects jump variables. Therefore, the aim of this study was to compare the values of the reactive strength index (RSI) for countermovement drop jumps (CDJs) and bounce drop jumps (BDJs). The study was carried o...