Purpose: The purpose of this article is to present the concept of social value added (SVA) as a tool for measuring the effectiveness of the activity of not-for-profit cultural institutions.
Methodology: A direct application of the measure of economic value added (EVA) in the case of evaluation of non-profit activity of cultural institutions would be impossible because of the specificity of such organizations, which – as distinct from standard enterprises – are not oriented on generating financial gains. The article covers several successive modifications of EVA, which lead eventually to the measure of social value added (SVA). This parameter represents the difference between the social impact of an evaluated institution and the social cost of capital involved in the conducted activity. A positive SVA means that the activity carried out by the institution subject to evaluation is socially viable. The method of SVA calculation presented in the article has been supported by a numerical example.
Findings: The modifications presented in this article make it possible to adapt economic value added (EVA) to the needs and specificity of not-for-profit public cultural institutions. Applying a modified EVA parameter, that is SVA, in cultural institutions may facilitate the process of management and the measurement of effective utilization of resources of these entities.
Originality/value: Published sources seldom tend to cover the tools improving management process or making it possible to measure the effects achieved by public cultural institutions. The solution discussed in this paper is a contribution to the body of reference literature in the said scope.
Cities are growing both quantitatively and qualitatively. The quantitative development of a city can be identified with the spatial expansion and changes in the function of certain areas. The city's development, therefore, requires the reconstruction of the spatial layout, but also needs certain capital expenditures, as exemplified by industrial-technology parks (ITPs). ITPs are a combination of the infrastructure function and performance which enable the exchange of information between scientific organizations and entrepreneurs. They are, therefore, a pro-development component of the urban development strategy. The aim of the study is to identify and quantify selected costs and benefits, as well as estimate the effectiveness of establishing certain parks from the point of view of local government units.
Industry parks and technology parks are diverse entities. Their general characteristics and types, based on a review of domestic and foreign literature, are presented in the first part of the work justifying the study. The second part introduces the industrial-technology parks which are present in Poland. In the third part of the study, the specificity of assessing the effectiveness of an industrial-technology park is described. Finally, the fourth part includes an analysis of investing in selected industrial-technology parks; the analysis consists of three phases: the identification of industrial and technological parks, the verification of the industrial-technology park with the legal and practical definition, and cost-benefit analysis. According to the Polish Agency of Information and Foreign Investment (PAIiIZ), industrial-technology parks focus primarily on filling the space with commercially efficient companies using modern technologies, attracting investment and creating jobs. All of these factors are taken into account in the analysis. The analysis is carried out according to the methodology of cost-benefit analysis (CBA) of investment projects.
Despite the diversity and dynamics of the structural features of the parks, the analysis confirms that the investment of public funds in industrial and technological parks is generally efficient in terms of socio-economic development.
The synthesis of CoFe2O4 nanoparticles has been achieved by a simple thermal decomposition method from an inorganic precursor, cobalt ferrous cinnamate hydrazinate (CoFe2(cin)3(N2H4)3) which was obtained by a novel precipitation method from the corresponding metal salts, cinnamic acid and hydrazine hydrate. The precursor was characterized by hydrazine and metal analyses, infrared spectral analysis and thermo gravimetric analysis. Under appropriate annealing, CoFe2(cin)3(N2H4)3 yielded CoFe2O4 nanoparticles, which were characterized for their size and structure using X-Ray diffraction (XRD), high resolution transmission electron microscopic (HRTEM), selected area electron diffraction (SAED) and scanning electron microscopic (SEM) techniques.
The different origin of alginite and soil organic matter may be the reason of differences in their humic acids (HA) chemical structure. One of the aims of this article is to compare the chemical composition of alginite HA and HA isolated from different soil types. Another aim of this article is to compare the chemical structure of humic acids of alginite isolated with two different procedures: modified IHSS (International Humic Substances Society) method and simplified extraction method. The modified IHSS method was applied for the isolation of alginite and soil HA. To obtain sufficient amount of alginate HA for biological experiments, simplified extraction method suited for large volumes of HA was applied. The differences in elemental analysis and ash proportion in HA extracted by modified IHSS method (C = 35.4, H = 43 atomic%, ash content = 0.08%) and simplified extraction method (C = 31, H = 31 atomic%, ash content = 7.42%) can be caused by different concentration of extraction solution and also differences in purification of HA. The differences in chemical structure between alginate HA and HA isolated from different soil types according to the data of elemental analysis (C content of alginite HA = 35.4 atomic%, C content in soils HA = 38.2‒49.1 atomic%) and 13C nuclear magnetic resonance (NMR) spectra (degree of aromaticity of alginite HA = 24.4% and soil HA= 35.9‒53%) were found. Results of 13C NMR show that the content of aromatic carbon was decreasing in the following order: Haplic Chernozem HA > Andic Cambisol HA > Haplic Cambisol HA > alginite HA. Based on the obtained results, it can be concluded that the differences in the chemical structure of alginite and soil HA can be explained by the difference in the origin of organic matter in alginite and soil samples. The source of organic matter in alginite is mainly type II kerogen from algae and that of soil is lignin and cellulose (type III kerogen) of higher plants.
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Tutak, M. (2017b). Assessment of
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Tutak, M. (2017). Analysis of varying levels of methane emissions from coal mines in Poland. SGEM Vienna GREEN Conference Proceedings, 17(43), 301-308 pp; DOI:10.5593/sgem2017H/43/S19.038.
Tutak, M. (2017). Assessment of hydrodynamics of gas flow through the porous rock structures. SGEM Vienna GREEN Conference Proceedings, 17(15), pp. 53-60. DOI:10
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