J
2015
Managerial Preferences in Relation to Financial Indicators Regarding the Mitigation of Global Change
MAROUŠEK, Josef, Simona HAŠKOVÁ, Robert ZEMAN and Radka VANÍČKOVÁ
Basic information
Original name
Managerial Preferences in Relation to Financial Indicators Regarding the Mitigation of Global Change
Name in Czech
Polemika o manažerských preferencích, finančních indikátorech a boji se změnou klimatu
Authors
MAROUŠEK, Josef (203 Czech Republic, guarantor, belonging to the institution),
Simona HAŠKOVÁ (203 Czech Republic, belonging to the institution), Robert ZEMAN (203 Czech Republic, belonging to the institution) and Radka VANÍČKOVÁ (203 Czech Republic, belonging to the institution)
Edition
Science and Engineering Ethics, Dordrecht, Springer, 2015, 1353-3452
Other information
Type of outcome
Článek v odborném periodiku
Field of Study
50200 5.2 Economics and Business
Country of publisher
Netherlands
Confidentiality degree
není předmětem státního či obchodního tajemství
RIV identification code
RIV/75081431:_____/15:00000467
Organization unit
Institute of Technology and Business in České Budějovice
Keywords (in Czech)
biouhel; finanční indikátory; diskontovaná doba návratnosti; čistá současná hodnota
Keywords in English
Biochar; Discounted payback period; Financial indicators; Net present value
V originále
Biochar is a soil-improving substrate made from phytomass pyrolysis. In Southeast Asia, its application decreases due to the long-term growth of biochar cost and thus caused further prolongation of the payback period. In the Euro-American civilization the biochar application is already almost forgotten once it has been much earlier recognized that the crop yields can be increased much faster with higher doses of nutrients and other agrochemicals. The payback period can be expected in decades. Such a long-time investment into soil fertility raises also many ethical questions. The final decision combines issues of social responsibility, risk and other financial indicators as well as personal preferences and more. The attitudes of Western and Central European decision makers in the agriculture business segment were analyzed on the basis of electronic questionnaire survey and a subsequent interview through their local unions. According to the data, most of them did not know about the possibilities of a more environmentally friendly approach to soil enhancement based on the addition of a fertilizer in the form of biochar. Among others, the collected data also shows that the decision makers from Western Europe have a much different ethical approach to the land and financial indicators than the Central Europeans.
In Czech
V jihovýchodní Asii se od aktivní sekvestrace uhlíku do půdy upouští z důvodu prodlužování diskontované doby návratnosti. V Euroamerické civilizaci je tato metoda téměř zapomenuta a je akceptována uzance ohledně živinové balance. Dobu návratnosti tohoto manageského přístupu lze odhadovat v desetiletích. Taková dlouhodobá investice do úrodnosti přirozeně vzbuzuje mnoho etických otázek nejen z pohledu likvidity. Manažerské rozhodnutí je však sofistikovaný a komplexní proces, který zasahuje nejen do sfér společenské zodpovědnosti, rizik, finančních indikátorů a osobních preferencí. Byly diskutovány různé evropské přístupy a etické pohledy. Z polemiky vyplynulo, že managerské rozhodnutí jsou vesměs limitována stupněm vědeckého poznání a jeho publicitou.
Displayed: 20/10/2024 13:41