MAROUŠEK, Josef, Simona HAŠKOVÁ, Robert ZEMAN and Radka VANÍČKOVÁ. Managerial Preferences in Relation to Financial Indicators Regarding the Mitigation of Global Change. Science and Engineering Ethics. Dordrecht: Springer, vol. 21, No 1, p. 203-207. ISSN 1353-3452. doi:10.1007/s11948-014-9531-2. 2015.
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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
Original language English
Type of outcome Article in a journal
Field of Study 50200 5.2 Economics and Business
Country of publisher Netherlands
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/75081431:_____/15:00000467
Organization unit Institute of Technology and Business in České Budějovice
Doi http://dx.doi.org/10.1007/s11948-014-9531-2
UT WoS 000348137800014
Keywords (in Czech) biouhel; finanční indikátory; diskontovaná doba návratnosti; čistá současná hodnota
Keywords in English Biochar; Discounted payback period; Financial indicators; Net present value
Tags IF, KEM2, MAD, MAD_a, PCM, RIV15
Changed by Changed by: Mgr. Václav Karas, učo 10752. Changed: 19/6/2015 11:18.
Abstract
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.
Abstract (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.
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