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NEW TRENDS IN PROCESS CONTROL AND PRODUCTION MANAGEMENT
PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON MARKETING MANAGEMENT,
TRADE, FINANCIAL AND SOCIAL ASPECTS OF BUSINESS (MTS 2017), 18–20 MAY 2017,
KOŠICE, SLOVAK REPUBLIC AND TARNOBRZEG, POLAND

New Trends in Process Control

and Production Management

Editors
Lenka Štofová & Petra Szaryszová
Department of Management, Faculty of Business Economics with seat in Košice,
University of Economics in Bratislava, Slovak Republic
CRC Press/Balkema is an imprint of the Taylor & Francis Group, an informa business

© 2018 Taylor & Francis Group, London, UK

Typeset by V Publishing Solutions Pvt Ltd., Chennai, India

Printed and bound in Great Britain by CPI Group (UK) Ltd, Croydon, CR0 4YY

All rights reserved. No part of this publication or the information contained herein may be reproduced,
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Published by: CRC Press/Balkema

Schipholweg 107C, 2316 XC Leiden, The Netherlands
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www.crcpress.com – www.taylorandfrancis.com

ISBN: 978-1-138-05885-9 (Hbk)

ISBN: 978-1-315-16396-3 (eBook)
 New Trends in Process Control and Production Management – Štofová & Szaryszová (Eds)
© 2018 Taylor & Francis Group, London, ISBN 978-1-138-05885-9

Table of contents

Preface xi
International scientific committee members xiii

Options for the use of energy crops in the process of renewable energy production 1
P. Adamišin, E. Huttmanová & J. Chovancová
Ecological aspects of manufacturing enterprises activity: Analysis methods 5
B.A. Amanzholova & E.V. Khomenko
Identification of the risks of PPP projects and their valuation 11
E. Augustínová
Comparison of the development of waste generation and waste management in the EU 17
M. Bačová & M. Stričík
Management styles as a basic assumption of maximizing the company’s value 21
P. Badura, K. Vavrová, M. Bikár & M. Kmeťko
Analysis of ergonomics risks using the RULA method for a selected profession 27
M. Balážiková & M. Dulebová
Economic features of the V4 countries environment and impact on the business 33
A. Bartoš
Management of technological inovation introducing in mineral industry 37
V. Bauer, M. Herman & J. Zápach
Consumer neuroscience as an effective tool of marketing management 41
J. Berčík
Changes to transportation systems and socio-economic impacts 47
H. Bínová, D. Heralová & R. Vokáč
Financial reporting as a tool for enhancing the efficiency of SMEs 53
S. Blahútová & M. Sedliačiková
Management of production in the manufacturing enterprise 59
M. Bosák, A. Tarča, A. Belasová & V. Rudy
A new requirement of ISO 9001:2015 standard 63
K. Čekanová & M. Rusko
Peculiarities of managing social enterprises 69
Ľ. Černá & J. Syrovátková
Internal and external audit: Relationship and effects 75
M. Daňová
Key factors of mining sustainability of chosen mineral raw material 81
L. Domaracká, M. Taušová, M. Shejbalová Muchová & B. Benčőová
High-growth firms: Multivariate estimation of growth potential evidence from Russia 85
E.V. Dragunova

v
Implementation of business intelligence tools in companies 93
J. Dugas, A. Seňová, B. Kršák & V. Ferencz
The use of the geographic information system for instrument approach design 97
S. Ďurčo, J. Sabo, D. Čekanová & T. Puškáš
The issue of sustainable industrial growth concerning mineral resources 101
J. Dvořáček, R. Sousedíková, S. Matušková & Z. Kudelová
Influence of new regulations of the law on costs of SMEs in eastern Poland 105
T. Dziechciarz
Differences in the financial situation of municipalities in the Świętokrzyskie region 109
P. Dziekański
Management for operation of the aviation electronic security systems 115
M. Džunda, D. Čekanová, Ž. Miženková & Z. Šusterová
Development and trends in airlines business models 119
E. Endrizalová, M. Novák & I. Kameníková
Verbal expressions of mental imbalance among air traffic controllers 125
L. Fábry, R. Rozenberg, L. Socha & V. Socha
Logistics management of airports 131
J. Ferencová, P. Koščák, J. Ferenc & P. Puliš
Use of selected indicators of the control of agricultural farms in Slovakia 135
J. Fiľarská
Investigation of innovation outputs of SMEs financed by venture capital 139
M. Freňáková
Modern business models and prediction in tourism 145
P. Gallo, M. Karahuta, D. Matušíková & A. Šenková
Using the balanced scorecard concept with the mining industry as example 151
P. Gallo Jr. & B. Mihalčová
Research and development of a new ergonomic tool in the meaning of the Industry 4.0 concept 157
M. Gašová, M. Gašo & A. Štefánik
Dependence quantification of comparative advantage on V4 export performance 163
M. Hambálková & Z. Kádeková
Ergonomic programs based on the HCS model 3E as integral part of sustainable CSR strategy 169
K. Hatiar, H. Fidlerová & P. Sakál
Cross-border M&A activity within the European area 175
J. Hečková, A. Chapčáková, E. Litavcová & S. Marková
Business performance improvement applying controlling tools 181
J. Horváthová & M. Mokrišová
Manager’s ability to make the right decisions in industrial enterprises 187
H. Hrablik Chovanová, D. Babčanová, S.A. Firsova & J. Samáková
Building competitive advantage 193
D. Hrušovská & M. Matušovič
Moral decision-making of business managers 199
J. Hvastová
RFID as innovation for improvement of manufacturing plant performance 205
E. Hyránek, A. Sorokač & B. Mišota
Suppression of unfair competition in Poland 209
K. Chochowski

vi
Econometric modeling as a support for the process of creating production technology 213
M. Iskra & O. Krasa
Analysis of reported information about liabilities in financial statements in Slovakia 217
Z. Juhászová, M. Mateášová & M. Kicová
The creation of a competency model of employees of SMEs in the context of SD and SCSR 225
L. Jurík & P. Sakál
Modeling of automobile components and spare parts demand by probability theory methods 231
K. Kabdi, T. Suleimenov, A. Abay & M. Bosák
Development of a pricing system providing efficient price management 237
A.M. Kashirina
Regulation of remaining deficit in subsystems of discrete manufacturing 243
M. Khayrullina & V. Mamonov
Financial reporting for public sector entities by conceptual framework 247
M. Kicová
WIP inventory optimization in electrode production 253
O. Kislitsyna, A. Chuvaev & M. Khayrullina
Business performance management in small and medium enterprises 259
J. Klučka
A new approach to public funds in the light of so-called anti-shell law 263
O. Kmeťová
Tourism information flows in destination management 269
G. Koľveková, E. Liptáková, C. Sidor & B. Kršák
Economic aspects of inspection of pipelines with unmanned aerial vehicles 275
C. Kovács, S. Szabo & S. Absolon
Corporate reputation in the automotive industry 281
M. Kozáková & J. Lukáč
Use of modern technologies in the ergonomics application in logistics 287
M. Kramárová, Ľ. Dulina, I. Čechová & M. Krajčovič
Safety, quality and reliability in operations and production 293
A. Lališ, P. Vittek & J. Kraus
Application of computer aided technology in production system planning 299
Š. Václav, P. Košťál, Š. Lecký & D. Michal
Creative quality management 305
A. Linczényi & R. Nováková
Higher education of Ukraine and the needs of consumers 309
P. Maciaszczyk, I. Chaika & I. Britchenko
Municipal companies 315
H. Marcin Jakubíková
Legislative changes concerning VAT in the context of e-commerce 321
S. Martinková & A. Bánociová
The sector of biotechnology in Poland 327
P. Marzec & G. Krawczyk
Shared services centers and their task at enterprise financial management 333
M. Mateášová & J. Meluchová
Endogenous and exogenous effects of R&D in enterprise innovations activity 337
M. Matušovič & D. Hrušovská

vii
Risk resources of decision-making in small and medium enterprises 343
V.T. Míka & M. Hudáková
Economic conditionality of law and responsibilities associated with it 349
T. Mikhaylina & D. Palaščáková
Identification of start-ups through financial indicators: A case of the ICT branches 355
S. Mildeová
Sustainable development of region in decline with the support of tourism 361
L. Mixtaj, A. Csikósová, E. Weiss & R. Weiss
The fee policy and the financing of air navigation services in the Czech & Slovak Republic 367
Ž. Miženková, E. Jenčová, A. Tobisová & J. Vagner
Transition from functional to process management of the selected company 371
Z. Nižníková, E. Manová, J. Lukáč & J. Simonidesová
Types of unmanned aerial vehicles for package transport 377
M. Novák & D. Hůlek
Towards alliance’s cooperation of low-cost carriers? 383
A. Novák Sedláčková & A. Tomová
Effect of personality traits (BFI-10) and gender on self-perceived innovativeness 389
C. Olexová & F. Sudzina
The significance of emergency planning in crisis management 395
M. Ostrowska & S. Mazur
Reporting of sustainable development of enterprises in Slovakia 401
R. Pakšiová, D. Oriskóová & K. Lovciová
Comparison of the fee tools in the area of waste management in the EU 407
D. Palaščáková & M. Janošková
Consumer credit relations in the Slovak Republic 413
L. Pelegrinová, L. Štofová & P. Szaryszová
Going worldwide with a local strategy—international business 419
P. Poór
Deficits in social disasters’ management and tasks for future research 425
D. Procházková & S. Szabo
Customers’ motivation through personal sales with good grooming 433
M. Pružinský
Changes in the attitudes towards consumers entailed by marketing 3.0 439
M. Rzemieniak & M. Maciaszczyk
Innovative character of the contemporary enterprise and determinants of innovation 445
A. Rzepka
Accounting statements in the financial decision making 451
J. Sedláček & R. Skalický
Process of supplier’s evaluation and selection through software support 457
A. Seňová, A. Csikósová, M. Janošková & K. Čulková
Flight simulators use efficiency in flight training 463
V. Socha, L. Hanakova, L. Socha & S. Vlcek
Critical elements in the area of possible improvement and development of flight
training effectiveness 471
L. Socha, P. Kalavsky, S. Kusmirek & V. Socha
Incremental innovation and implementation of concept industry 4.0 477
A. Sorokač & B. Mišota

viii
Succession and generational change in family businesses 481
P. Srovnalíková & E. Šúbertová
The improvement of the bank infrastructure of Ukraine 487
V. Stoika, P. Maciaszczyk & I. Britchenko
Application of graduates in the Slovak labour market 493
M. Stričík & M. Bačová
Road design by taking into account the analysis of stress-strain state of bare boards 497
T. Suleimenov, T. Sultanov, G. Tlepiyeva & Y. Sovet
Cost-benefit analysis of VFR to IFR airport change 507
K. Svoboda, J. Kraus & M. Štumper
Risk-based indicators and economic efficiency 513
S. Szabo, V. Plos, Š. Hulínská & P. Vittek
The “Family 500 plus” programme and the expenditure structure of households 517
A. Szromnik & E. Wolanin-Jarosz
Improving the quality of production by the eight disciplines problem solving method 523
M. Šolc, L. Girmanová, J. Kliment & A. Divoková
Assessing the impact of current trends in payment services 529
L. Štofová, P. Szaryszová & V. Serzhanov
University education as a motivation towards one’s own business 535
E. Šúbertová & D. Halašová
Options of increasing the flexibility of air traffic management 541
Z. Šusterová, D. Čekanová, L. Socha & S. Hurná
Evaluation of processes focused on efficiency and functionality 545
K. Teplická, J. Kádárová & S. Hurná
Energy clusters as a tool for enhancing regional competitiveness 551
A. Tokarčík, M. Rovňák & G. Wisz
Risk analysis of firefighting lifts and safety rules 555
M. Tomašková & M. Nagyová
Trends in corporate environmentally related taxes 561
K. Vavrová, P. Badura, M. Bikár & M. Kmeťko
The potential of using event marketing 567
J. Wyrwisz
Evaluation of financial situation in tourism company through summary index 571
J. Zuzik, K. Čulková, M. Janošková & A. Seňová
Financial resources of innovative activity in small and medium-sized enterprises 575
A. Zych

Author index 581

ix
 New Trends in Process Control and Production Management – Štofová & Szaryszová (Eds)
© 2018 Taylor & Francis Group, London, ISBN 978-1-138-05885-9

Preface

The goal of each business is to meet the customer’s needs to secure the success of the business and the
profit of the businessman. This goal can only be achieved with the help of appropriate management and
marketing which is also a factor in the successful social development of the country. Global strategic
development documents and implementation of the best available techniques and technologies clearly
induces the development trends of research and development, modernization of scientific infrastructure
and improvement of overall conditions for research and development.
The conference proceeding “New Trends in Process Control and Production Management” is a collec-
tion of scientific papers by researchers from several countries and presents the latest knowledge in the area
of process, financial and production management, marketing, economy, environment and the social sphere
of human society. Each of the research papers was presented at the 5th international scientific conference
Marketing Management, Trade, Financial and Social Aspects of Business (MTS 2017) in relevant sections
from 18 to 19 May 2017 in Košice (Slovak Republic) and on 20 May 2017 in Tarnobrzeg (Republic of
Poland). It dealt with problems such as: strategic management, production and crisis management, process
and financial management, taxes, auditing, direct foreign investments, convenient operations in foreign
trade, marketing, networking, business intelligence, environmental and social aspects of business etc.
Commitment to provide quality products while saving the environment, care for the health and safety
of employees is becoming a very important part of the strategy and image of enterprises looking for
long-term success. Our special thanks go to the Chairman of the International Scientific Committee of
the MTS 2017 conference, prof. Ing. Bohuslava Mihalčová, PhD. & PhD. and equally to all members of
the Program and Organizing Committee for their responsible work and assistance in the realisation of the
conference, that resulted also in this proceeding. We believe that this publication provides a great pledge
of interesting knowledge for not only a scientific, but also the general public.

Editors

xi
 New Trends in Process Control and Production Management – Štofová & Szaryszová (Eds)
© 2018 Taylor & Francis Group, London, ISBN 978-1-138-05885-9

International scientific committee members

INTERNATIONAL SCIENTIFIC COMMITTEE

Prof. Ing. Bohuslava MIHALČOVÁ, PhD & PhD—Chairman, University of Economics in Bratislava, SK
Prof. Ing. Ferdinand DAŇO, PhD—Rector of the University of Economics in Bratislava, SK
Doc. RNDr. Zuzana HAJDUOVÁ, PhD—Dean of the Faculty of Business Economics of the University
of Economics in Bratislava with seat in Košice, SK
Dr. h. c. prof. RNDr. Michal TKÁČ, CSc.—University of Economics in Bratislava, SK
Doc. Ing. Mgr. Zuzana JUHÁSZOVÁ, PhD.—University of Economics in Bratislava, SK
Prof. h. c. doc. Ing. Vladimír NĚMEC, PhD, mim. prof.—Czech Technical University in Prague, CZ
Prof. dr hab. Andrzej SZROMNIK—Cracow University of Economics, PL
Prof. Dr. Zoltán SZAKÁLY—University of Debrecen, HU
Prof. Ing. Kani KABDI, PhD.—L. N. Gumilyov Eurasian National University Astana, KZ
Prof. Marina KHAYRULLINA, D. Sc.—Novosibirsk State Technical University, RU
Prof. Ing. Adriana CSIKÓSOVÁ, CSc.—Technical University in Košice, SK
Prof. Ing. Jaroslav DVOŘÁČEK, CSc.—VŠB—Technical University of Ostrava, CZ
Dr. h. c. doc. Ing. Stanislav SZABO, PhD., MBA, LL.M—Czech Technical University in Prague, CZ
Doc. Ing. Elena ŠÚBERTOVÁ, PhD.—University of Economics in Bratislava, SK
Assoc. Prof.dr Igor BUDAK—University of Novi Sad, RS
Dr. hab. Inż. Magdalena RZEMIENIAK, prof. PL—Lublin University of Technology, PL
Dr. hab. Inż. Artur PAŹDZIOR, prof. PL—Lublin University of Technology, PL
Dr. hab. Anna SZYLAR—State Higher Vocational School Memorial of Prof. Stanislaw Tarnowski
in Tarnobrzeg, PL
Dr. hab. Paweł MARZEC, prof. KUL—The John Paul II Catholic University of Lublin, PL
Dr. hab. Inżpil. Jarosław KOZUBA, Profesornzw.—Polish Air Force Academy, PL
Vitaliy SERZHANOV, PhD, Associate Professor—Faculty of Economics of Uzhhorod National
University, UA
Ing. Attila TÓTH, PhD—Novitech Partner s.r.o., SK

PROGRAM COMMITTEE

Ing. Magdaléna FREŇÁKOVÁ, PhD—Chairman, University of Economics in Bratislava, SK

Doc. PhDr. Mária Ria JANOŠKOVÁ, PhD—Vice-Chairman, Technical University in Košice, SK
Prof. Ing. Michal PRUŽINSKÝ, CSc.—University of Economics in Bratislava, SK
Prof. dr hab. Zbigniew MAKIEŁA—Jagiellonian University in Kraków, PL
Prof. dr hab. inż. Stanisław SKOWRON—Lublin University of Technology, PL
Prof. h. c. Ing. Martin BOSÁK, PhD—University of Economics in Bratislava, SK
Doc. PhDr. Alena NOVOTNÁ, PhD—Catholic University in Ružomberok, SK
Ing. Alexander TARČA, PhD—University of Economics in Bratislava, SK
Dr. Magdalena MACIASCZYK—Lublin University of Technology, PL
Dr. Pawel MACIASCZYK—State Higher Vocational School Memorial of Prof. Stanislaw Tarnowski
in Tarnobrzeg, PL
Ing. Peter ČEKAN, PhD—Technical University in Košice, SK
Ing. Jakub KRAUS, PhD—Czech Technical University in Prague, CZ
Ing. Radoslav ŠULEJ, PhD—Technical University in Košice, SK
Dr. Zsolt POLERECZKI—University of Debrecen, HU
Ing. Marianna KICOVÁ, PhD—University of Economics in Bratislava, SK

xiii
Ing. Jozef BALUN—Novitech a.s., SK
Mgr. Gabriela SANČIOVÁ—University of Economics in Bratislava, SK
Ing. Jozef LUKÁČ—University of Economics in Bratislava, SK

ORGANIZING COMMITTEE

Ing. Petra SZARYSZOVÁ, PhD—Chairman, University of Economics in Bratislava, SK

Ing. Lenka ŠTOFOVÁ, PhD—Vice-Chairman, University of Economics in Bratislava, SK
Doc. Ing. Jana NAŠČÁKOVÁ, PhD—University of Economics in Bratislava, SK
Ing. Cecília OLEXOVÁ, PhD—University of Economics in Bratislava, SK
Drinż. Joanna WYRWISZ—Lublin University of Technology, PL
Dr. Agnieszka RZEPKA—Lublin University of Technology, PL
Ing. Luboš SOCHA, PhD & PhD—Technical University in Košice, SK
RNDr. Ján SABOL, PhD—Slovenská asociácia procesného riadenia, SK
Ing. Róbert ROZENBERG, PhD—Technical University in Košice, SK
Ing. Vladimír SOCHA, PhD—Czech Technical University in Prague, CZ
Ing. Peter POÓR, PhD.—Technical University in Košice, SK
Ing. Jaroslav DUGAS, PhD—University of Economics in Bratislava, SK
Ing. František HURNÝ—University of Economics in Bratislava, SK
Ing. Martin MUCHA—University of Economics in Bratislava, SK

xiv
 New Trends in Process Control and Production Management – Štofová & Szaryszová (Eds)
© 2018 Taylor & Francis Group, London, ISBN 978-1-138-05885-9

Options for the use of energy crops in the process of renewable energy
production

P. Adamišin, E. Huttmanová & J. Chovancová

Department of Environmental Management, Faculty of Management, The University of Prešov,
Prešov, Slovak Republic

ABSTRACT: Growing energy crops is one of the ways to produce energy from renewable sources. By
cultivating energy crops it is possible to ensure revitalization of damaged soils as well as maintenance of
productive and non-productive soil properties. A suitable alternative to the use of agricultural land, which
cannot be used for food production for various reasons, is the production of biomass for energy produc-
tion. Biomass production is important as a source of energy but also in the socio-economic sphere. Espe-
cially in the countryside, it has the opportunity to create a range of new job opportunities while ensuring
the maintenance and cultivation of the landscape. One option for achieving the EU’s main objective by
2020 (to obtain 20% of energy from renewable sources) there is use of energy crops. The aim of the paper
is to evaluate the possibilities of producing bioenergy from energy crops under conditions of Slovakia.

1 INTRODUCTION more significant are the ecological aspect that is

The security of mankind’s energy needs and eco-
logical problems are among the basic problems of
humanity (Trenčiansky et al. 2007, p. 87).
The evolution of energy consumption is expo-
nentially growing. Fossil fuel supplies are not so
large that humanity can afford to rely entirely on
it (Fáber et al. 2012, p. 5). Primary energy produc-
tion, however, produces substances that are most
polluting the environment (Trenčiansky et al. 2007,
p. 87).
In addition, the uneven distribution of fossil
energy sources and the need for long-range trans-
port do not contribute to ensuring the sustain-
able development. For this reason, it seems most
advantageous to use the energy directly at the site
of its origin. Renewable energy sources are one of
the paths that need to be taken to ensure greater
diversification and distribution of energy sources
(Fáber et al. 2012, p. 5).
In general, an important source of such energy
is agriculture and related energy from plant pro-
duction. Slovakia is a country with limited natural
resources and it is therefore necessary to look for
new sources of energy so that dependence on the
import of fossil fuels is reduced. From this point
of view, growing energy crops represent an impor-
tant issue, which aims to produce biomass for
prime combustion, gasification, anaerobic diges-
tion, biofuel production and for further energy
and industrial use. The importance of biomass
is not only that it is a new source of energy, the
manifested in the landscape-forming function of
the targeted biomass, it contributes to the efficient
use of land also in the agriculturally less-favoured
areas and also provides and creates new job oppor-
tunities (Porvaz et al. 2009, p. 66).
Slovakia is among the countries with a signifi-
cant potential for renewable energy sources (RES).
Their utilization has changed significantly over the
last decade when in 2002 the share of renewable
energy sources was about 1.6% of the total pri-
mary energy consumption (electricity, heat, cold
and transport) currently over 10%. (Fáber et al.
2012, p.5).
In 2006, production of electricity from renew-
able energy sources and cogeneration of electric-
ity and heat was supported by Act No. 309/2009
(Bosák et al. 2016, Majerník et al. 2015), thanks
to this law, there was an increase in the building of
RES equipment in Slovakia especially photovolta-
ics and biomass (Fáber et al. 2012, p.5).
The EU’s current objective is to achieve a higher
share of energy from renewable sources (by 2020,
the renewable energy production must represent
20% of final energy consumption). Increasing the
share of energy from renewable sources is also one
of the basic priorities of the Slovak Energy Policy
(Ministry of the Environment SR).
In Slovakia, the largest share of the total techni-
cally feasible potential of accused sources of energy
– 35% is biomass with a value of 40 453 TJ/year
(11237 GWh/year). In our conditions, it is realis-
tic to use forest biomass energy crops, agricultural

1
biomass, wood waste and food industry waste, and
biomass waste from the industrial and communal

o Z % ' ! S 8 Z 8
sphere for energy purposes. (Fáber et al. 2012, p. 7).

.-
The opportunities for renewable energy production
are further discussed by Andrejovský et al. 2013;
Demoet al. 2013; Horbaj 2006; Jamriška 2007 and

r
Huwarv ~3
-
-
- -
--
-
- -
-- Austria r

Slovenia r
-
others, highlighting their positive contribution to

Belgium I

cwrus U

-
Netherlands U
the revitalization of damaged soils (Vilček et al.

Malta u
u
2014), as well as the socio-economic area. Cur-

Luxembourg

United Kingdom
Portugal
Romanla
Lithuania

Finland
Poland

Slovakia
Bulgaria

Latvia

Sweden
France
EnOnia

Spain

Italy
Croatia
Ireland
Germany
Denmark

Greece
Czech R.?,,"bliC
rent trends, however, are rather directed towards
the use of phytobiomas (Bejda et al. 2012); and the
use of phytobiomas for energy purposes is directed
towards the use of cereals and oilseeds (oilseed
rape, sunflower), despite the fact that other alter-
native and economically more efficient sources are
being sought (e.g. grasses - Festucaarundinacea, Figure 1. Share of energy from renewable sources in
total energy consumption in %.
Arrhenatherumelatius, Phragmites australis etc.) Source: Own processing; Data: Eurostat.
(Jamriška 2007).

consumption, whereby the national targets of these

2 OBJECTIVE, MATERIAL
AND METHODS
Plan the possibilities
The aim of the paper is to evaluate
of bioenergy production from energy crops in the
conditions of Slovakia. Plan
The assessment of energyPlancrop production will
be carried out using a correlation and regression
countries are two to three times higher.
By eliminating the partial results so far presented,
we can assume that the individual EU countries are
encouraging the development of RES. One factor
that we are able to quantify (as opposed to quali-
tative as, for example, environmental awareness of
society) is the economic maturity of the country.
We can assume that a country that is economi-

input data.
Plan
analysis where data from Eurostat were used as
Through selected methods of statistical analy-
sis we model the possible future development of
RES production in Slovakia, we compare it with
the average of the EU countries, as well as ana-
lyze the links between the economic development
of the countries and the level of RES support. We
measure the level of RES support at the level of
individual countries through the indicator of the
share of RES in total energy production. To quan-
tify economic developments, we used the GDP per
capita indicator, but for higher objectification of
cross-reference in PPS units.
3 RESULTS AND DISCUSSION
European Union countries currently account for
almost 17% of the share of energy from renewable
sources in total energy consumption (Fig. 1). There
are, however, significant differences between coun-
tries. The most positive values (the highest share
of energy from renewable sources) are Sweden
- almost 54%, Finland (almost 40%) and Latvia
(37%), which have already achieved their national
targets for this share.
By contrast, Luxembourg (5%), Malta (5%) and
the United Kingdom (8.2%) have the lowest share
of energy from renewable sources in total energy
cally more advanced will put more emphasis on
promoting long-term sustainability, also on the
growth of RES production. Based on this axiom,
we will identify the relationship between the share
of RES and GDP per capita expressed in purchas-
ing power parity. Results are visualized in a 2D
(Fig. 2).
It is clear that it is not possible to identify a
statistically significant relationship between the
share of RES and the economic development of
the country. Even expanding the regression band
analysis with 95% reliability does not account for
most countries within the specified interval.
The verification of the results ascertained by the
visual assessment was carried out through correla-
tion analysis processes.
The analysis was performed using both Pearson
and Spearman correlation analysis. The results of
the correlation analysis are shown in Table 1.
Neither of the correlation analyzes does not
indicate the existence of a statistically significant
link between the share of energy acquired by the
country from RES and the economic development
of the country.
Countries that are increasingly supportive of
RES are governed by other principles and the eco-
nomic development of the country is not a signifi-
cant factor.
In the last decade, the Slovak Republic has
increased the share of energy from renewable

2
 Alternative Education

20
,--_.
, -.__ Figure 3. Share of energy from renewable sources in
0 10 20 30 40 50
Share ofrenewableenemy
total energy consumption in % in Slovakia and at the
average of EU countries.
Source: Own processing; Data: Eurostat.
Figure 2. Relationship between the share of RES and
GDP per capita based on PPP.
Legend: AT Austria, BE Belgium, BG Bulgaria, CY
The regression model for the SR is as follows:
Cyprus, CZ Czech Republic, DE Germany, DK Den-
mark, EE Estonia, ES Spain, FI Finland, FR France,
GR Greece, HR Croatia, HU Hungary, IE Ireland, IT y ++ = 5.335 ++ + 0.574 + x (2)
Italy, LT Lithuania, LU Luxembourg, LV Latvia, MT
Malta, NL Netherlands, PL Poland, PT Portugal, RO Based on the Europe 2020 objectives, the EU
Romania, SE Sweden, SI Slovenia, SK Slovakia, UK target for the share of energy from renewable
United Kingdom. sources was set at 20% for 2020. The projection of
future developments based on historical data using
Table 1. Results of the correlation analysis - verifica-
tion of the relationship between the share of RES and
this significant model for the year 2020 assumes a
GDP per capita. value of 20.56%. Based on this, we can assume that
the targets set at the EU average will be achieved
Spearman by 2020. The 95% confidence interval predicts the
Pearson correlation correlation target value of the RES share in 2020 ranging from
20.07% to 21.04%.
share GDP share GDP In Slovakia, we can foresee the share of energy
_RE in PPS _RE in PPS from renewable sources of 15.09% in 2020 (again
based on the predictions from the regression
share_RE 1.0000 −0.2157 1,0000 −0.2487
model). It is a share that exceeds the target set
p-value – 0,27 – 0.21
for the SR (14% in 2020). With 95% confidence,
GDP in PPS −0.2157 1.0000 −0.2487 1.0000
the target value of the RES share in 2020 can be
p-value 0.27 – 0.21 –
assumed to be based on the model, ranging from
Source: Own processing; Data: Eurostat. 14.01% to 16.18%.
Based on these assumptions we can conclude
sources, which is positive, when compared to 2004, that meeting the share of energy produced from
the consumption of energy produced in this way renewable sources should be achievable. Although
doubled and currently reaches almost 13% (Fig. 3), this result is satisfactory from a given point of
but it is still below the EU-28 average. view, it creates risks, the gradual deepening of the
It is clear from Chart 2 that the production of difference between the share of energy produced in
renewable energy sources, measured by the share Slovakia and the EU average. This disparity is also
of total energy consumption, is increasing both in evident from the value of parameter b1 in both
Slovakia and in the EU. regression models: while in the EU countries, the
Based on historical developments, we have share of production from RES is 0.773% on aver-
modeled possible future developments through a age per year, in Slovakia it is only 0.574% on aver-
regression analysis. In both cases, a linear regres- age. The projection of further development of the
sion model was chosen, as the model results were share of RES production in total energy produc-
sufficiently significant in the case of linear models. tion for the next 10 years after 2020 is presented
The regression model for the average EU coun- in Table 2.
tries is as follows: Although on the basis of historical results, we
could expect a continuous and systematic increase
y ++ = 7.416 ++ + 0.773 + x (1) in the share of energy production from RES, the

3
Table 2. Forecast of the share of RES production after the Support of Knowledge Technologies – II.
2020 in the Slovak Republic and at EU level. Phase, project code: 313011D232, co-financed by
the European Regional Development Fund.
YEAR EÚ SR

2021 21.3 15.7

2022 22.1 16.2 REFERENCES
2023 22.9 16.8
2024 23.7 17.4 Andrejovský, P. et al. 2013. Energy efficiency and eco-
nomic support of regional energy. In: International
2025 24.4 18.0
Multidisciplinary Scientific Geoconference Surveying
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2027 26.0 19.1 Volume 2, 2013, p. 103-110. Isbn 978-619710504-9.
2028 26.7 19.7 Bejda, J. et al. 2002. Laboratórny výskum briketovateľnosti
2029 27.5 20.3 bioodpadu. In. Technikaochranyživotnéhoprostredia
2030 28.3 20.8 (TOP) 2002, STU Bratislava, s. 229–234.
2031 29.1 21.4 Bosák, M., et al. 2016. Application of new environmental
2032 29.8 22.0 recycling technology. In: International Multidiscipli-
2033 30.6 22.6 nary Scientific GeoConference Surveying Geology
2034 31.4 23.1 and Mining Ecology Management, SGEM, Volume
2035 32.2 23.7 2, 2016, p. 77–84. ISBN 978-619710556-8.
2036 32.9 24.3 Demo, M., et al. 2013. Production and energy potential of
different hybrids of poplar in the soil and climatic con-
ditions of southwestern Slovakia. In: Wood Research.
Volume 58, issue 3, 2013, p. 439–450. ISSN 1336-4561.
increase in the EU will be higher than in Slovakia. Fáber, A. et al. 2012. Atlas obnoviteľných zdrojov energie
Assuming the preservation of historical trends, the na Slovensku. Bratislava: Energické centrum Bratis-
difference between the share of energy use from lava, 2012. 317 s. ISBN 978-80-969646-2-8. Available
RES in Slovakia and the EU will be exacerbated. on: http://ecb.sk/fileadmin/user_upload/editors/docu-
ments/Kniha_OZE_A5_def_web.pdf.
Horbaj, P. 2006. Možnosti využívania biomasy v SR. In.:
4 CONCLUSIONS Acta Montanistica Slovaca, roč.11, 2006, s. 258–263.
Jamriška, P. 2007. Rastlinná výroba – zdroj
The above assessments show that at EU aver- obnoviteľnej energie. In Predpoklady využívania
poľnohospodárskej a lesníckej biomasy na energetické
age, the targets will be met by 2020 and that EU
a biotechnické využitie. Nitra: SAPV s. 20–27. ISBN
countries will be able to produce more than 20% 978-80-89162-32-1.
of renewable energy in the given period (subject Kardis, K. & Kardis, M. 2011. Wartosci a globalizacja na
to otherwise unchanged conditions). Despite this tle przemian spoleczno-gospodarczych wspóplczesnego
relatively positive assumption, interregional differ- swiata. In Rodzina wobec wyzwan wspólczesnosci.
ences need to be taken into account in achieving Tom II. Krosno: Krosnienska Oficyna Wydawnicza
that goal. The Slovak Republic should produce Sp. z o.o., 2011. p. 146-148. ISBN 978-83-62843-12-1.
almost 15% of renewable energy in 2020, fulfilling Majerník, M. et al. 2015. Innovative model of integrated
the national target, but not reaching the EU tar- energy management in companies. In: Quality Innova-
tion Prosperity. Volume 19, Issue 1, 2015, p. 22–32.
get. Based on this, it can be concluded that not all
ISSN 1335-1745.
EU countries are equally involved in achieving the Porvaz, P. et al. 2009. “Poľné plodiny ako zdroj biomasy
set goals. However, a more detailed assessment of na energetické využitie v podmienkach Slovenska.” In
developments in individual EU countries requires Inovatívne technologie pre efektívne využitie bio-
more detailed research and it will be the subject of masy v energetike. s. 66–75. ISBN 978-80-225-2962-4.
our further research interest, in spite of the finding Available on: http://enersupply.euke.sk/wp-content/
that the statistically significant link between the uploads/66-75_porvaz-nascakova- kotorova-kovac.pdf.
economic performance of countries and the share Tej, J. et al. 2014. Crisis awarness of the municipal district
of renewable energy has not been confirmed. sresidents: Implication for crisis management at the
local government level. In: Quality. Innovation. Pros-
perity. Vol. 18, No. 2 (2014), p. 1–14. ISSN 1335-1745.
Trenčiansky, M. et al. 2007. Energetické zhodnote-
ACKNOWLEDGEMENT
nia biomasy. Zvolen: NLC. 2007. 147 s. ISBN
978-80-8093-050-9.
This study has been created thanks to support Vilček, J. et al. 2014. Risk elements in soils of bur-
under the Research and Development Operational dened areas of eastern Slovakia. In: Polish journal
Program, for the project: University Science Park of environmental studies. Volume 21, issue 5, 2012,
TECHNICOM for Innovative Applications with p. 1429–1436. ISSN 1230-1485.

4
 New Trends in Process Control and Production Management – Štofová & Szaryszová (Eds)
© 2018 Taylor & Francis Group, London, ISBN 978-1-138-05885-9

Ecological aspects of manufacturing enterprises activity:

Analysis methods

B.A. Amanzholova & E.V. Khomenko

Faculty of Business, Novosibirsk State Technical University, Novosibirsk, Russian Federation

ABSTRACT: Disclosure of information on ecological activities in the reporting of manufacturing

enterprises is very important issue in conditions of the Russian national model of sustainable develop-
ment which doesn’t have today sufficient experience and the developed regulatory framework, and also
because of nature, intensity and scales of impact of the entities on the environment. It is obvious that
under uncertainty of social responsibility parameters and objectively existing misbalance between the
economic, social and ecological aspects disclosed in the reporting new approaches to the analysis of dis-
closure of the information on ecological activities are necessary. Authors offered specific methods and
procedures that provides complex assessment of corporate social responsibility on the basis of the public
reporting parameters variability. Approbation of the method provided systematization of the statuto-
rily prescribed finance indicators of ecological activities, provisions and indirect liabilities according to
accounting standards, and also voluntarily incurred liabilities in nature protection activities.

Disclosure of information on ecological activity is Natural Resources and Environmental Protection

one of the factors making positive impact on sus- of the Russian Federation 2016, p. 199).
tainable development of the Russian manufacturing It is evident than in the total amount of the
enterprises. However its action is limited for the rea- considered payments, as shown in Table 1, at one
sons of uncertainty of parameters of social respon- times there was an excess of payments for negative
sibility and lack of national standards of corporate impact within the allowable limits, at other times—
social responsibility. High-quality disclosure of payments for excess negative impact.
information promotes management decisions based The most considerable volumes of nature protec-
on information on ecological costs, assets and liabil- tion and environmentally safe investments are made
ities, and provides realization of strategic approach by the enterprises of such types of economic activity
in management of economic, ecological and social as “the manufacturing activity”, “production and
effectiveness of manufacturing enterprises activity. distribution of the electric power, gas and water”
Informational content of the reporting reflecting and “extraction of minerals” (Table 2) (Ministry of
the ecological liabilities which are legislatively fixed Natural Resources and Environmental Protection
and voluntarily incurred by the enterprises increases
investment prospects of manufacturing enterprises.
Today information on ecological aspects of Table 1. Payments for negative impact on the environ-
ment in Russia, billion rubles.
activity is presented by the Russian manufacturing
enterprises in the statistical-and-ecological report- Payment type 2013 2014 2015
ing forms which aren’t public, and also in the public
reporting, including financial statements. However Total 24.7 23.2 27.9
the range of the disclosed indicators significantly including: negative impact on 10.4 8.2 7.6
differs. The most important indicators of statisti- atmosphere
cal survey are: payments for negative impact on the negative impact on water 3.8 4.3 5.0
environment, and also investments on environmen- placement of production and 10.5 10.7 15.3
tal protection. The system of payments for negative consumption waste
impact on the environment is the mechanism of From the total amount of payments 11.8 12.3 13.5
stimulation of nature protection and environmen- it is paid for:
tally safe investments. The main share in payments negative impact within the
allowable limits
is made by payments for placement of production
excess negative impact 12.9 10.9 14.4
and consumption wastes (Table 1) (Ministry of

5
Table 2. Investments into fixed capital on environmental
protection by types of economic activity, million rubles.
Types of economic activity 2014 2015
Manufacturing activity 62,908 63,816
Production and distribution of the 25,548 28,693
electric power, gas and water
Extraction of minerals 22,354 24,044
Transport and communication 2815 2478
Agriculture, hunting and forestry 752.5 597.3
Providing other municipal, social 561 1095.2
and personal services
of the Russian Federation 2016, p. 199). Over three
quarters of total annual volume of investments are
the share of these types of economic activity.
The state initiative of transition to the new
system of ecological regulation based on the
principles of the best available techniques and
technologies (BATT) has to promote fuller disclo-
sure of information on ecological aspects of activ-
ity of the industrial enterprises. It is planned that
300 enterprises made about 60% of gross pollution
will begin implementation of new system of eco-
logical regulation in 2019.
The analysis of the existing practice of disclo-
sure of information on ecological activity in the
public reporting of the manufacturing enterprises
making the greatest negative impact on the envi-
ronment confirms lack of the detailed information
even in financial statements. For example, environ-
mental protection costs and recognized ecological
liabilities are respectively included in assets or the
total expenses and short-term liabilities and aren’t
shown separately. Indirect liabilities and provi-
sions, arising in ecological activity are disclosed
only in case of importance of their influence on
a financial state, results of activity and cash flow.
In annual reports for shareholders and sustaina-
ble development reports the information is disclosed
to the fullest extent possible. It contains financial
and non-financial indicators of ecological activity,
and also the main directions of environmental pol-
icy of the company (Amanzholova 2016).
It is obvious that current situation in the sphere
of information support of the manufacturing
enterprises management influence on the analytical
potential of the reporting that significantly reduces
quality of management decisions in the ecological
sphere. “Content analysis is used to determine
the extent of biodiversity disclosures found in the
integrated and sustainability reports of companies
included in the JSE’s mining and food producer
and retail sectors. This method is frequently used
to study non-statutory disclosures in corporate
reports and involves codification of information
found in these reports into predefined categories
6
in order to highlight trends and make inferences”
(Mansoor & Maroun 2016, p. 599).
One of the difficult questions of ecological
activity management that is urgent for both inter-
nal and external users of information is the ques-
tion of a object of the ecological accounting and a
number of objects for the analysis. Authors hold a
view of Sokolov (2010) and consider the economic
event as an object of the ecological accounting.
Recognition of the economic event as an object
of the ecological accounting allows to identify the
moments of economic process changing or con-
firming structure of assets or their sources (assets
and sources at the same time), connected with eco-
logical activity. Authors consider that such single
moments of economic process can be grouped on
nature protection costs and ecological liabilities.
Specific nature of ecological activity predeter-
mines classification of costs in dependence on their
purposes, but it has no significant influence on
the accounting procedure determined by national
accounting standards. So, equipment rebuilding
costs made to decrease negative impact on the
environment refers to capital costs, and finally, will
increase the fixed assets value. The capital costs
on creation of the new technologies minimizing
impact on the environment can be recognized as
intangible assets. The given examples demonstrate
a high level of a regulation of recognition and reg-
istration in accounting of capital and current costs.
However this conclusion doesn’t extend to ecologi-
cal liabilities for a number of reasons.
The first reason is a specific base for the origin
of liabilities. Ecological liabilities may arise from
legislative rules, contracts and delict at once. In
turn, the base for the origin defines date of their
recognition, an assessment method, documentary
confirmation and other aspects which are defined
by the organization independently.
Secondly, recognition of the direct liabilities
requires some conditions to be satisfied whereas for
recognition of the indirect liabilities and provisions
professional judgment is required in order to assess
the probability of corporate economic benefits
reduction that may have significant impact on reli-
ability and a representativeness of the information
on liabilities.
Thirdly, “exit” of the economic events out of the
reporting period is typical for ecological activity.
It is about events after the reporting date which
consequences may be disclosed in the reporting of
the previous period using a special procedure or
revealed as the economic events of a new period.
The choice of recognition method is also a subject
of professional judgment, and it may influence
not only on reliability of reporting indicators, but
also on their comparability between the reporting
periods.
 Thus, costs and liabilities are the objects of the
analysis that are the most important for manufac-
turing enterprises having negative impact on the
environment (Fig. 1).
It is obvious that the objects given on the Fig-
ure 1 are inter-related as in accounting system they
characterize assets and their sources. However for
recognition of assets and liabilities in accordance
with the civil laws it is very important to declare
possession, use and disposition rights or their com-
bination. Besides, it is rather difficult to identify
spheres of corporate social responsibility and legal
backgrounds of reporting preparation. Authors
selected legislatively fixed liabilities of the company
and voluntarily assumed liabilities within agree-
ments with shareholders as such legal backgrounds.
Speaking about corporate social responsibility,
authors follow traditional approach when the eco-
nomic, ecological and social aspects are considered.
“The overall focus of sustainability accounting and
assurance is risk assessment, which is based on
sustainability from the perspective of all stakehold-
ers-financial, social, environmental, and technolog-
ical-and management of the risk. Assumptions of
sustainability accounting are developed from pos-
tulates of financial accounting and include: Conti-
nuity. Reports assume business continuity sufficient
to meet sustainability objectives and requirements,
including product disposal and environmental
cleanup” (Fagerström et. al. 2017).
The research has shown that under the condi-
tions of uncertainty of parameters of social respon-
sibility for the Russian manufacturing enterprises
there is an imbalance between economic, social
and ecological activities. So, a number of indicators
were calculated for the company which has nega-
tive impact on the environment. Indicators were
Alternative
Alternative Alternative
Current Direct
Capital
Alternative
Alternative
Figure 1. Objects of the analysis specifically for manu-
facturing enterprises carrying out ecological activity.
7
chosen to characterize sustainable development in
economic, ecological and social activities (Table 3).
It should be mentioned that in Table 3 only a part
of the system of indicators linking factors of sus-
tainability and their influence is presented, however
the provided figures reveal some imbalance in activ-
ities. So, the indicator “The created value added” is
used for an integrated assessment of the sustainable
development of the company and it shows signifi-
cant increase in value added during the analyzed
period. At the same time the economic sustainabil-
ity indicators also tend to growth, but the same is
not appropriate for social and ecological spheres.
The information from the accounting (finan-
cial) reporting; annual report; reporting on the
sustainable development was used for calcu-
lations. So, in the conditions of information
sources variety and non-mandatory provisions
of the significant information disclosure the new
approaches to the analysis of disclosure of the
information on ecological activity are required
(Fagerström et. al. 2007, Brown & Dillard 2014.,
Burchell et. al. 1985).
Authors have offered the method for analysis of
representation and disclosure of the information
on ecological activity in reporting (Fig. 2).
This method provides a complex assessment
of corporate social responsibility in the sphere of
nature protection activity taking into account vari-
ability of the parameters disclosed in the public
reporting. The difference of the author’s approach
from existing ones is in focus of analyst’s attention
on the identification of the specific economic events
and the analysis of influence of their consequences
on ecological activity indicators. Such specific facts
are events after the reporting date and contingencies.
Table 3. Dynamics of indicators of economic, ecological
and social sustainability, %.
Indicators 2014 2015 Changes
Rates of change of the created 173.3 162.5 −10.8
value added
Economic sustainability
Rates of change of return on 104.2 132.7 28.5
equity
Rates of change of capital 109.9 119.3 9.4
productivity
Social sustainability
Rates of change of labor 123.4 86.5 −36.9
productivity
Ecological sustainability
Rates of change of a share of 53.8 66.9 13.1
payments for pollution of the
environment in the created
value added
 On the first stage it is recommended to use a
logical aspects in the reporting of manufacturing en- morphological analysis method for identifying the
terprises and preliminary assessment of level of the
most significant for the analysis purposes indicators
information disclosure in the reporting
of the manufacturing enterprises public reporting.
4 As it was mentioned above, variability of the pub-
2. Identification of events after the reporting date and lic reporting parameters is caused by types of the
contingencies on ecological aspects: reporting, legal backgrounds and spheres of corpo-
rate social responsibility of the enterprises.
which run up accounts and are disclosed in -
the reporting
In Figure 3 results of preliminary assessment of
level of the information disclosure on ecological
- activity in different types of the public reporting
which are disclosed in notes to the accounts
(accounting (financial) reporting, annual report,
sustainable development reporting) are presented.
which are not disclosed in the accounting
- Legal backgrounds of the reporting and spheres
(financial) reporting -
of corporate social responsibility also participate
3. Modeling the reporting indicators taking into in preliminary assessment. Combination of these
account revealed events after the reporting date factors predetermines content of financial and
and contingencies

I___ ........................
I logical aspects in the reporting of manufacturing en-
1 4. Development of system of the indicators
I terprises and preliminary assessment of level of the
information disclosure in the reporting

4
2. Identification of events after the reporting date and
contingencies on ecological aspects:

facturing enterprises activity I which run up accounts and are disclosed in -

I the reporting
Method of the analysis of ecological I
aspects of activity I which are disclosed in notes to the accounts -

which are not disclosed in the accounting

disclosure in the reporting with a glance to the -
(financial) reporting -
indicators significance
3. Modeling the reporting indicators taking into
account revealed events after the reporting date
Figure 2. Proposed method of analysis of the ecologi- and contingencies
cal aspects of manufacturing enterprises activity.
I___ ........................
I
1 4. Development of system of the indicators
I
The production enterprises which activity dam-
ages the environment make reserves on emer-
gency response, land restoration and other similar
reserves. In reporting for closed financial year these
reserves reduce profit (or increase losses), but in
the next period the sum of a reserve can be used on
definite purposes, and can be restored. Both cases facturing enterprises activity I
I
have significant effect on performance indicators, Method of the analysis of ecological I
including ecological ones. aspects of activity I
However the facts of reserves restoration need
special attention as they are capable to misinform
reporting users due to failure of the indicators com- disclosure in the reporting with a glance to the
parability in the reporting. For this reason authors indicators significance
have included in the analysis method some pro-
cedures, directed to identification of events after
the reporting date and contingencies on ecological Figure 3. Morphological matrix of disclosure of infor-
aspects, and modeling the reporting indicators taking mation on ecological activity in the public reporting of
into account consequences of such events and facts. the enterprises.

8
 r-----------------------------

non-financial information on ecological activity of Events after the report- I

the manufacturing enterprises. ing date revealing
Verification of this hypothesis allowed esti- I

mating the level of disclosure of information on B e e No

I when the report is considered ready to
ecological activity in the public reporting of the I
be released
enterprises for ensuring their sustainable develop- I
Yes
ment. During the analysis some situations typical II Has influenced or may influence on fi-
for most manufacturing enterprises are revealed. It nancial state, financial results, and cash
flows
No ,I I
is disclosure in accounting reporting the economic I
indicators on ecological activity, legislatively pro- II Yes I
I

-
vided and obligatory for the enterprises according II Confirms the exist- Confirms the eco- II
to accounting standards. Facts of disclosure of not ing at the reporting nomic conditions I
only financial, but also non-financial information II date economic con- which have arisen I

according to accounting standards, sustainable I

ditions in which the
organization oper- '
NO after the reporting
date and in which
NO
I
development standards and corporate standards II ated the organiration
operates
I
I
are revealed (Amanzholova et. al. 2016). I----- -----------
By results of preliminary assessment of disclo- Yes Yes v
sure of information on ecological activity the struc-
ture of the financial and non-financial information
on objects of the analysis is identified. So, if the
ecological liabilities are included in debit debt and
credit debt, then on date of the analysis it is neces-
sary to estimate their dynamics between the report-
ing date and date of the reporting submission to the
interested parties. The procedures of the qualitative
analysis of events after the reporting date and con- I contingent loss
tingencies offered by authors are shown in Figure 4. Alternative
I
Education Plan
For the demonstration of proposed analysis
method an example of the lawsuit abortive at the
reporting date, which subject is quality of services Alternative Education Plan
provided within the nature protection activity is
used. If works are performed and documented cor- Alternative Education Plan
rectly, then their value is included in capital or cur- II quences ensuing? Average
Alternative Education Plan
rent costs recognized in accounting and reporting. I Yes
I
In this case credit debt is accounted. However, if the II Whetherthe con-
tingency is mate-
NO
lawsuit is completed at the date of submission of the
I Contingencies revealing
rial?
reporting to users, then the reasons for correction the l_____________________________J
data on assets and obligations arises. But for making
the decision on such correction it is necessary to take Figure 4. The procedures of the qualitative analysis of
into account materiality or potential materiality of events after the reporting date and contingencies.
consequences for the financial state, financial results
and cash flow. That’s why modeling of the report-
ing indicators taking into account revealed events costs are ascertained, and the analysis is carried out
after the reporting date and contingencies is a sepa- taking into account a reliable assessment of the cor-
rate procedure in proposed analysis method. What rected indicators. Secondly, notes to the accounts
concerns contingencies, the most important stage are used for making corrections. In fact indicators
of modeling process is the analysis of consequences correction may be done differently. According to
under uncertainty (Khayrullina et al. 2015). Russian accounting standards, recognized con-
So, if to come back to the example of a lawsuit, tingencies should be included in general expenses
then the procedures shown in the lower part in Fig- (option 1), miscellaneous expenses (option 2) or
ure 4 are applied if it is abortive lawsuit at the date asset value (option 3) depending on type of the con-
of submission of the reporting to the interested tingence. In modeling process it is necessary to pay
parties. Making a decision on correction of the eco- attention to the links, determined by the content of
logical activity indicators it is necessary to proceed indicators and mechanism of their influence.
from assessment of the materiality of events after Identification of the performance indicators
the reporting date and contingencies consequences. sensitive to events after the reporting date and to
Such correction may be done in different ways. contingencies provides consolidation of informa-
First, data on assets, liabilities, capital, income and tion and cut in expenses for obtaining of useful

9
information by the interested parties. So, there is
a need for the information structuring on the basis
of ranging of the ecological activity indicators,
which should be disclosed with a glance to their
materiality or potential materiality for decision
making. It is offered to carry out the ranging on
the basis of an estimation of relative departure of
the indicators calculated with and without correc-
tions (Tab. 5).
From Table 5 it is evident that the material devi-
ations are appropriate for indicators of the created
value added, return on equity, and also a share of
payments for pollution of the environment in the
Table 4. Main indicators and their influence on the
reporting.
created value added. So, the information about
consequences of the events after the reporting date
should be disclosed in reporting.
Thus, the proposed method of the ecological
aspects analysis provides a reliable information
basis for drafting the notes to accounts, contents
of the annual report and the report on sustainable
development. Focus on meeting the requirements
of the interested parties is the main advantage
of such approach. The disclosure of the data on
ecological aspects and information interrelations
of the sustainable development indicators in the
reporting provides increase in validity of conclu-
sions and decisions, and also a reliable assess-
ment of social responsibility of manufacturing
enterprises.

Indicators Main influence REFERENCES

Return on Correction of profit (general Ministry of Natural Resources and Environmental Pro-
equity expenses, miscellaneous expenses) tection of the Russian Federation. 2016. The govern-
Capital Correction of the fixed assets value mental report “About a state and protection of the
productivity environment in Russian Federation in 2015”, The
Credit debt Correction of the credit debt for the basic ecological indicators of industries: 196–199. Mos-
turnover sum of provision or indirect liability cow: NIA-Priroda.
Returns on Correction of profit (general expenses, Amanzholova, B.A. et. al. 2016 Disclosure of infor-
assets miscellaneous expenses), correction mation on ecological activity as a factor of sustain-
of the fixed assets value able development of manufacturing enterprises.
13th International Scientific-Technical Conference on
Actual Problems of Electronics Instrument Engineering
(APEIE) Vol. 3: 202–206.
Table 5. Dynamics of indicators of economic, ecologi- Mansoor, H. & Maroun, W. 2016. An initial review of
cal and social sustainability,% (after the modeling). biodiversity reporting by South African corporates:
The case of the food and mining sectors (Review).
Indicators 2014 2015 Changes South African Journal of Economic and Management
Sciences Vol. 19, Issue 4: 592–614.
Rates of change of the 173.3 162.5 145.2 −10.8 −28.1 Sokolov, Ya.V. 2010. Accounting as sum of economic
created value added events. Moscow: Magister & Infra-M.
Fagerström, A. et. al. 2007. Compliance with consoli-
Economic sustainability dation (group) accounting standards – the vertical
Rates of change of 104.2 132.7 112.9 28.5 8.7 adjustment issue: a survey of Swedish multinationals.
return on equity Journal for Global Business Advancement 1 (1): 37–48.
Rates of change of 109.9 119.3 119.3 9.4 9.4 Fagerström, A. et. al. 2017. Accounting and Auditing
capital productivity of Sustainability: Sustainable Indicator Accounting
(SIA). Sustainability (United States) 10 (1): 45–52.
Social sustainability Brown, J. & Dillard, J. 2014. Integrated reporting: On the
Rates of change of 123.4 86.5 86.5 −36.9 −36.9 need for broadening out and opening up. Accounting,
labor productivity Auditing and Accountability Journal 27 (7): 1120–1156.
Ecological sustainability Burchell, S. et. al. 1985. Accounting in its social context:
Towards a history of value added in the United King-
Rates of change of a 53.8 66.9 73.6 13.1 19.8 dom. Accounting, Organizations and Society 10 (4):
share of payments 381–413.
for pollution of the Khayrullina, M. et al. 2015. Production systems continu-
environment in the ous improvement modelling. Quality Innovation Pros-
created value added perity 19(2): 73–86.

10
 New Trends in Process Control and Production Management – Štofová & Szaryszová (Eds)
© 2018 Taylor & Francis Group, London, ISBN 978-1-138-05885-9

Identification of the risks of PPP projects and their valuation

E. Augustínová
Faculty of Mining, Ecology, Process Control and Geotechnology, Technical University of Košice,
Košice, Slovak Republic

ABSTRACT: Projects of water infrastructure (drinking water supply and drainage and sewage treat-
ment), can be at various risks which may affect their feasibility. Therefore the important aspect of the
project implementation in the water sector can be an assessment of the risk which may affect the project
at various stages. When deciding on implementation of a project using conventional (PSC) model or PPP
model, there is necessary to consider the possibility of effective risk management and risk allocation
between the public and private sector. Risk is an important factor which affects the impact of the suc-
cessful completion of a project in financial, temporal and qualitative perspectives. This article deals with
identifying and quantifying potential risks on the side of private as well as public partner using the DBFO
model. The Design Build Finance Operate (DBFO) model is a form of Public-Private Partnership (PPP).

1 INTRODUCTION ment of a bio-based economy. Recent studies show

Water is a vital resource for life, and for our econ-
omy. However, the aquatic environment faces
many serious challenges such as water scarcity,
pollution and ecosystem degradation. These pres-
sures will increase in Europe and globally due to
climate change and the increasing global popula-
tion. Therefore, urgent action is needed to tackle
these challenges.
There are significant challenges in Europe with
regard to water quality and quantity. As reflected
by the Blueprint(COM/2012/0673) to safeguard
Europe’s water resources, almost half of Europe’s
freshwaters are at risk of not achieving good
ecological status, the main objective of the EU
Water Framework Directive, with adverse effects
on biodiversity and public health and hamper-
ing the provision of ecosystem services. Water
scarcity and droughts already affect one third of
the EU territory across different latitudes, while
floods cause deaths, displacements and large eco-
nomic losses all over Europe. Significant invest-
ments are needed to build, operate, maintain and
adapt water infrastructures in order to face these
challenges inside Europe and in other developed
countries. Many developing countries are still
struggling with the provision of basic needs like
adequate water supply and sanitation, which are
a prerequisite to fight poverty and promote eco-
nomic development.
These challenges are projected to increase due to
climate change, socio economic developments and
increasing water demand in agriculture to support
essential ecosystem services as food and develop-
that by 2050, 2.3 billion more people than today
are projected to live in river basins experiencing
severe water stress.
Additional pressures will exacerbate competi-
tion between water users, putting irrigated agricul-
ture, ecosystems, cities, industries and, in general,
economic development at risks in several regions
of the world (OECD 2010).
Public-Private Partnership (PPP) is a long term
contract between a private party and a government
entity for the provision of public service and devel-
opment of public infrastructure in which responsi-
bilities and ravers are shared.
The DFBO model is one of the PPP alternatives
of the partnership between the public and private
sectors. PPP in general is a type of cooperation
between the state administrative bodies and busi-
ness sector with the purpose to provide funding,
building, renovation, administration or mainte-
nance of public infrastructure or providing of pub-
lic service.1
1. Public Services—The public services in Slovak Repub-
lic are the services created, organized, or regulated by the
public administrative body, which should secure that the
service will be provided in the way necessary to satisfy
the social needs while respecting a principle of subsidiary,
principle according to which all measures and authorities
are executed on the lowest level of administration, which
allows their execution or performance. In the area of
technical environmental infrastructure the public services
usually include the electricity and gas supplying, drinking
water supplying and municipal wastewater disposal and
treatment.

11
 Public discussions on suitability of PPP usually
do not always give a clear answer to the question
what we exactly understand under the term PPP
with regard to above-mentioned definition, but
after long-time discussions the experts gradually
agreed on the clear definable term of PPP. The
core elements of effective and true PPP models
were defined by (Pfnür et al. 2010) as we can see
them on the Figure 1.
PPP does not provide a “quick fix” and should be
applied only where suitable and when clear ben-
efits and advantages can be demonstrated.
PPP structures must be adapted to sector and
project context. Desired impacts and benefits will
influence PPP selection and design (Kavas 2012)
states the strengths and weaknesses of the DFBO
model, which are summed up in the following
Table 1.

2 PPP COOPERATION MODELS—DBFO 3 MODELS OF PUBLIC-PRIVATE

PARTNERSHIPS IN THE MUNICIPAL
Each PPP model has its strengths and weak- SEWAGE DISPOSAL
nesses which must be recognized and integrated.
The most common types of PPP models created
to secure the public services in the area of munici-
pal water supplying are DBFO models or their
Education variants DB, DBO, etc. According to (Renda et al.
Education 2006) „In Design-Build- Finance-Operate (DBFO)
Education schemes, the private partner designs the service or
the asset according to the requirements set by the
Education public entity, ensures and finances the construction/
implementation of the asset/service following the
Education
EducationEducationEducation design phase, and finally operates the facility. At
the end of the PPP contract, the service or asset
can be granted back to the public sector under the
Education Education terms of the original PPP agreement; in alternative,
the agreement is renegotiated. DBFO is the most
complex type of PPP, since itguarantees all the
implementation and operational efficiencies of the
Figure 1. Core elements of effective PPP model. previous models, but also provides for new sources of
Table 1. SWOT analysis—DBFO mode.

Main Features Application

• Contract with a private party to design, build, operate and finance • Suited to projects that involve significant
a facility for defined period, after which the facility reverts to the operating content
public sector • Particularly suited to roads, water and
• The facility is owned by the private sector for the contract period wastewater projects
and it recovers costs through public subvention
• Key driver is the utilization of private finance and transfer of
design, construction & operating risk
• Variant forms involve different combinations of the principle
responsibilities
Strengths Weaknesses
• Transfer of design, construction and operating risk • Possible conflict between planning and
• Potential to accelerate construction environmental considerations
• Risk transfer provides incentive for adoption of whole life costing • Contracts can be more complex and tendering
approach process can take longer than for BOT
• Promotes private sector innovation and improved value for money • Contract management and performance
• Improved quality of operation and maintenance monitoring systems required
• Contracts can be holistic • Cost of re-entering the business if operator
• Government is able to focus on core public sector responsibilities proves unsatisfactory
• Attracts private sector finance • Funding guarantees may be required
• Attracts debt finance discipline • Change of management system required
• Delivers more predictable and consistent cost profile
• Greater potential for accelerated construction program; and
• Increased risk transfer provides greater incentive for private sector
contractor to adopt a whole life costing approach to design

12
capital. The most common model is the DBFO con-
cessionwhere the private investor designs, finances,
constructs and operates a revenue-generating infra-
structure in exchange for the right to collect the
revenues for a specified period of time, generally for
25–30 years. Ownership of the asset remains with
the public sector. This model is particularly suited
for roads, water and waste projects and generally for
services where user charges can be applied.”
4 RISK ALLOCATION
In building infrastructure through public-private
partnerships, these risks include the provision of
infrastructure, operational risks, and the demand
for services, financial risks and political risks.
Agreements on whom and what the risks involve
both sides of the partnership are implicitly left to
system users and are a key part of PPP contracts.
The PPP project has a number of risks because
of its complexity. The importance of optimal dis-
tribution of risks between the public and private
sector should not be underestimated, because only
in this way can we achieve an optimal price-per-
formance ratio.
Therefore, the principle of optimal risk spread-
ing is as follows: The risk is borne by the party that
can best assess and minimize it. The risk distribu-
tion of the project is therefore based on partner-
oriented managerial skills. The prerequisite for the
proper distribution of the risks involved is first to
identify them.
Using of quantitative methods as support for
decision process is one of the possibilities how to
eliminate risk during decision. Many times man-
agers solve problems, that they know not how to
evaluate from the view of expert skills resp. from
the view of practical experiences and therefore
they use also other tools, as for example statis-
tics application, operation analysis, mathematical
modelling. (Teplická et al. 2012)
PUBLIC PRIVATE PARTNERSHIP (PPP)
allows the public sector to get better value for
money in the delivery of the public services. More-
over, by switching its role from a provider to a
buyer of services, the Government can focus on its
core responsibilities of policy-making and regula-
tion. Through closer partnership with the private
sector, efficiency gains and other benefits can be
reaped, particularly from the following sources:
1. Private Sector Expertise and Competitive
Advantage. PPP allows Government to tap on
to the private sectors expertise, innovation and
competitive advantages in the delivery of pub-
lic goods and services. This could raise quality
and improve cost effectiveness through innova-
tive designs or business tie-ups. In addition, the
13
Government can also tap on the private sectors”
networks to maximise asset utilisation and com-
mercial potential.
2. Cost Efficiency through Lifecycle Optimisation.
By combining design, build, maintain and oper-
ate functions in the same PPP contract with the
provider, it gives the provider a strong incentive
ensure the project design takes into consideration
operational and other lifecycle costs. PPP also
allows for private sector scrutiny of design specifi-
cations and the business model, with the possibil-
ity of achieving the same outcomes at lower cost.
3. Optimal Sharing of Risks.
In a PPP project, Government and the private
sector share the risks of delivering a service. The
risks may be allocated according to each party´s
expertise in managing and mitigating the risks
in the service delivery process. Typical risks
that are allocated to the private sector include
design, construction and financing risks. On the
other hand, the public sector may take on politi-
cal and regulatory risks, while other risks such
as demand / revenue risks will be assigned to
whichever party is best able to bear it. By trans-
ferring the financial risks to the private sector,
there will also be greater certainty over Govern-
ments future cash flows.
FOR THE PRIVATE SECTOR:
a. PPP offers more business opportunities to the
private sector. The private sector will be engaged
to deliver a full suite of services (e.g. design,
construction, operations and maintenance)
which were traditionally performed in-house
by public agencies or performed by multiple
private companies. The main business sense is
not just maximizing profits at the cost of cost
reduction, but also creating value and trying to
reach customers by meeting their requirements
and needs (Teplická et al. 2015).
b. PPP also allows the private sector to move from
just constructing assets according to clearly
specified designs, to designing and delivering
innovative solutions. The private sector has
more room to innovate and offer efficient solu-
tions for public services. In addition, the private
sector can also use its expertise and network to
maximise asset utilisation and the commercial
potential of the project.
c. The involvement of private sector players in
PPP projects may also give companies valuable
expertise and experience to spur their develop-
ment in the PPP arena and position them to win
overseas contracts.
FOR MEMBERS OF THE PUBLIC:
aa. PPP brings together the expertise of the Gov-
ernment and the private sector to meet the
Table 2. Risks for PPP projects.

Risk Description

Planning
Changes in planning Delay and cost increase due to changes in planning entities
The quality of planning Increasing the cost of the repayment schedule is necessary due
to the poor planning quality
Authorizations Additional costs as a result of granting a postponement
authorization only /
In connection with increased requirements
Construction
Acquisition of land Delays in procurement, construction, higher acquisition costs
Basic construction, the choice of building materials Complications due to the geological characteristics of the
country, archaeological sites, contamination, etc.
Construction costs Cost overrun due to incorrect calculations / planning,
poor project management
Construction time Extensions due to misconduct, poor project management, bad
weather
Operation and use
Management of buildings Incorrect calculation, in particular maintenance and repair costs,
e.g. due to the insufficient quality of construction, deviations
from performance standards
Renovation and reinvestment Skip the necessary investments into the future at a higher price
Usage or demand Increased/under-utilization leads to an additional increase or
decrease costs.
Vandalism Costs due to the arbitrary destruction of buildings and facilities
that are accessible, particularly in public buildings, schools and
the criminal sector
Increase in prices Higher costs due to increased prices of basic resources
(electricity, water, personnel costs)
Aging The costs of prematurely obsolete technology and, where
necessary, the renewal of equipment to meet performance
standards (in particular information technology)
Funding
Loans The financing project will be late or will not happen.
Variable funding Funding is more expensive than expected due to changes in
interest rates, margin, rate, etc.
Exceeding the financial framework Additional costs lead to insufficient funding or compel them to
use it reserve lines at the bank.
Refinancing Late/inadequate commissioning may jeopardize sufficient
coverage of the debt service.
Assessment
Residual value The residual market value of the asset/state of the structure at
the end of the life of the project
Superior risks
Force majeure Unforeseen expenses due to natural disasters
Political force majeure Cost/loss of earnings due to the strike, civil war or war conflicts
Risk of insolvency The insolvency of the general contractor, subcontractors or
project company
Interfaces risk Negative consequences of the coexistence of private and public
services (From public officials)
Changes in laws, regulations and standards Increased costs due to changes in building and operating
standards, work practices and safety regulations, health,
environmental protection standards, taxes, etc.

needs of the public effectively and efficiently.
When structured appropriately, PPP will
deliver public services that can better meet
the needs of the public without compromising
public policy goals and needs.
bb. Government will also ensure that public inter-
est is protected in all PPP projects and that
service delivery will meet public needs at the
best value for money when the private sector is
brought in to provide government services.

14
Another random document with
no related content on Scribd:
general ridicule for the failure of her imprecation. Before the merry-
meeting, however, was over, the sound of the “deaddrum,” beat by
the approaching rioters, fell upon their ears, and Porteous, as if
struck all at once with the certainty of death, exclaimed, “D——n the
wife! she is right yet!” Some of his friends suggested that it might be
the firedrum; but he would not give ear to such consolations, and
fairly abandoned all hope of life. Before another hour had passed, he
was in eternity.
Nicol Brown, a butcher, executed in 1753 for the murder of his
wife, was not the least remarkable tenant of the Tolbooth during the
last century. A singular story is told of this wretched man. One
evening, long before his death, as he was drinking with some other
butchers in a tavern somewhere about the Grassmarket, a dispute
arose about how long it might be allowable to keep flesh before it was
eaten. From less to more, the argument proceeded to bets; and
Brown offered to eat a pound of the oldest and “worst” flesh that
could be produced, under the penalty of a guinea. A regular bet was
taken, and a deputation of the company went away to fetch the stuff
which should put Nicol’s stomach to the test. It so happened that a
criminal—generally affirmed to have been the celebrated Nicol
Muschat—had been recently hung in chains at the Gallowlee, and it
entered into the heads of these monsters that they would apply in
that quarter for the required flesh. They accordingly provided
themselves with a ladder and other necessary articles, and, though it
was now near midnight, had the courage to go down that still and
solitary road which led towards the gallows, and violate the terrible
remains of the dead, by cutting a large collop from the culprit’s hip.
This they brought away, and presented to Brown, who was not a little
shocked to find himself so tasked. Nevertheless, getting the dreadful
“pound of flesh” roasted after the manner of a beefsteak, and
adopting a very strong and drunken resolution, he set himself down
to his horrid mess, which, it is said, he actually succeeded in
devouring. This story, not being very effectually concealed, was
recollected when he afterwards came to the same end with Nicol
Muschat. He lived in the Fleshmarket Close, as appears from the
evidence on his trial. He made away with his wife by burning her,
and said that she had caught fire by accident. But, as the door was
found locked by the neighbours who came on hearing her cries, and
he was notorious for abusing her, besides the circumstance of his not
appearing to have attempted to extinguish the flames, he was found
guilty and executed. He was also hung in chains at the Gallowlee,
where Muschat had hung thirty years before. He did not, however,
hang long. A few mornings after having been put up, it was found
that he had been taken away during the night. This was supposed to
have been done by the butchers of the Edinburgh market, who
considered that a general disgrace was thrown upon their fraternity
by his ignominious exhibition there. They were said to have thrown
his body into the Quarry Holes.
 Chapter II.
The case of Katherine Nairne, in 1766, excited, in no small degree,
the attention of the Scottish public. This lady was allied, both by
blood and marriage, to some highly respectable families. Her crime
was the double one of poisoning her husband, and having an intrigue
with his brother, who was her associate in the murder. She was
brought from the north country into Leith harbour in an open boat,
and as fame had preceded her, thousands of people flocked to the
shore to see her. She has been described to us as standing erect in the
boat, dressed in a riding-habit, and having a switch in her hand, with
which she amused herself. Her whole bearing betrayed so much
levity, or was so different from what had been expected, that the mob
raised a general howl of indignation, and were on the point of
stoning her to death, when she was with some difficulty rescued from
their hands by the public authorities. In this case the Old Tolbooth
found itself, as usual, incapable of retaining a culprit of condition.
Sentence had been delayed by the judges, on account of her
pregnancy. The midwife employed at her accouchement (who, by-
the-by, continued to practise in Edinburgh so lately as the year 1805)
had the address to achieve a jail-delivery also. For three or four days
previous to that concerted for the escape, she pretended to be
afflicted with a prodigious toothache; went out and in with her head
enveloped in shawls and flannels; and groaned as it she had been
about to give up the ghost. At length, when all the janitory officials
were become so habituated to her appearance, as not to heed her
“exits and her entrances” very much, Katherine Nairne one evening
came down in her stead, with her head wrapped all round with the
shawls, uttering the usual groans, and holding down her face upon
her hands, as with agony, in the precise way customary with the
midwife. The inner door-keeper, not quite unconscious, it is
supposed, of the trick, gave her a hearty thump upon the back as she
passed out, calling her at the same time a howling old Jezebel and
wishing she would never come back to annoy his ears, and those of
the other inmates, in such an intolerable way. There are two reports
of the proceedings of Katherine Nairne after leaving the prison. One
bears that she immediately left the town in a coach, to which she was
handed by a friend stationed on purpose. The coachman, it is said,
had orders from her relations, in the event of a pursuit, to drive into
the sea and drown her—a fate which, however dreadful, was
considered preferable to the ignominy of a public execution. The
other story runs, that she went up the Lawnmarket to the Castlehill,
where lived a respectable advocate, from whom, as he was her
cousin, she expected to receive protection. Being ignorant of the
town, she mistook the proper house, and, what was certainly
remarkable, applied at that of the crown agent, who was assuredly
the last man in the world that could have done her any service. As
good luck would have it, she was not recognised by the servant, who
civilly directed her to her cousin’s house, where it is said she
remained concealed many weeks. In addition to these reports, we
may mention that we have seen an attic pointed out in St Mary’s
Wynd, as the place where Katherine Nairne found concealment
between the period of her leaving the jail and that of her going
abroad. Her future life, it has been reported, was virtuous and
fortunate. She was married to a French gentleman, was the mother of
a large and respectable family, and died at a good old age.
Meanwhile, Patrick Ogilvie, her associate in the dark crime which
threw a shade over her younger years, suffered in the Grassmarket.
This gentleman, who had been a lieutenant in the —— regiment, was
so much beloved by his fellow-soldiers, who happened to be
stationed at that time in Edinburgh Castle, that the public authorities
judged it necessary to shut them up in that fortress till the execution
was over, lest they might have attempted, what they had been heard
to threaten, a rescue.
The Old Tolbooth was the scene of the suicide of Mungo Campbell,
while under sentence of death for shooting the Earl of Eglintoune. In
the country where this memorable event took place, it is somewhat
remarkable that the fate of the murderer was more generally
lamented than that of the murdered person. Campbell, as we have
heard, though what was called “a graceless man,” and therefore not
much esteemed by the Auld Light people, who there abound, was
rather popular in his profession of exciseman, on account of his
rough, honourable spirit, and his lenity in the matter of smuggling.
Lord Eglintoune, on the contrary, was not liked, on account of the
inconvenience which he occasioned to many of his tenants by
newfangled improvements, and his introduction into the country of a
generally abhorred article, denominated rye-grass, which, for some
reason we are not farmer enough to explain, was fully as unpopular a
measure as the bringing in of Prelacy had been a century before.
Lord Eglintoune was in the habit of taking strange crotchets about
his farms—crotchets quite at variance with the old-established
prejudices of his tenantry. He sometimes tried to rouse the old stupid
farmers of Kyle from their negligence and supineness, by removing
them to other farms, or causing two to exchange their possessions, in
order, as he jocularly alleged, to prevent their furniture from getting
mouldy, by long standing in particular damp corners. Though his
lordship’s projects were all undertaken in the spirit of improvement,
and though these emigrations were doubtless salutary in a place
where the people were then involved in much sloth and nastiness,
still they were premature, and carried on with rather a harsh spirit.
They therefore excited feelings in the country people not at all
favourable to his character. These, joined to the natural eagerness of
the common people to exult over the fall of tyranny, and the
puritanical spirit of the district, which disposed them to regard his
lordship’s peccadilloes as downright libertinism, altogether
conspired against him, and tended to throw the glory and the pity of
the occasion upon his lordship’s slayer. Even Mungo’s poaching was
excused, as a more amiable failing than the excessive love of
preserving game, which had always been the unpopular mania of the
Eglintoune family. Mungo Campbell was a man respectably
connected, the son of a provost of Ayr; had been a dragoon in his
youth, was eccentric in his manner, a bachelor, and was considered
at Newmills, where he resided, as an austere and unsocial, but
honourable, and not immoral man. There can be no doubt that he
rose on his elbows and fired at his lordship, who had additionally
provoked him by bursting into a laugh at his awkward fall. The Old
Tolbooth was supposed by many, at the time, to have had her usual
failing in Mungo’s case. The Argyll interest was said to have been
employed in his favour, and the body, which was found suspended
over the door, instead of being his, was thought to be that of a dead
soldier from the castle, substituted in his place. His relations,
however, who are very respectable people in Ayrshire, all
acknowledge that he died by his own hand; and this was the general
idea of the mob of Edinburgh, who, getting the body into their hands,
trailed it down the street to the King’s Park, and inspired by different
sentiments from those of the Ayrshire people, were not satisfied till
they got it up to the top of Salisbury Crags, from which they
precipitated it down the “Cat Nick.” Aged people in Ayrshire still
remember the unwonted brilliancy of the aurora borealis on the
midnight of Lord Eglintoune’s death. Strange and awful whispers
then went through the country, in correspondence, as it were, with
the streamers in the sky, which were considered by the superstitious
as expressions on the face of heaven of satisfied wrath in the event.
One of the most remarkable criminals ever confined in the Old
Tolbooth was the celebrated William Brodie. As may be generally
known, this was a man of respectable connexions, and who had
moved in good society all his life, unsuspected of any criminal
pursuits. It is said that a habit of frequenting cock-pits was the first
symptom he exhibited of a defalcation from virtue. His ingenuity as a
joiner gave him a fatal facility in the burglarious pursuits to which he
afterwards addicted himself. It was then customary for the
shopkeepers of Edinburgh to hang their keys upon a nail at the back
of their doors, or at least to take no pains in concealing them during
the day. Brodie used to take impressions of them in putty or clay, a
piece of which he would carry in the palm of his hand. He kept a
blacksmith in his pay, of the name of Smith, who forged exact copies
of the keys he wanted, and with these it was his custom to open the
shops of his fellow-tradesmen during the night. He thus found
opportunities of securely stealing whatsoever he wished to possess.
He carried on his malpractices for many years. Upon one shop in
particular he made many severe exactions. This was the shop of a
company of jewellers, in the North Bridge Street, namely, that at the
south-east corner, where it joins the High Street. The unfortunate
tradesmen from time to time missed many articles, and paid off one
or two faithful shopmen, under the impression of their being guilty
of the theft. They were at length ruined. Brodie remained
unsuspected, till having committed a daring robbery upon the
Excise-office in Chessel’s Court, Canongate, some circumstances
transpired, which induced him to disappear from Edinburgh.
Suspicion then becoming strong, he was pursued to Holland, and
taken at Amsterdam, standing upright in a press or cupboard. At his
trial, Henry Erskine, his counsel, spoke very eloquently in his behalf,
representing in particular, to the jury, how strange and improbable a
circumstance it was, that a man whom they had themselves known
from infancy as a person of good repute, should have been guilty of
such practices as those with which he was charged. He was, however,
found guilty, and sentenced to death, along with his accomplice
Smith. At the trial he had appeared in a fine full-dress suit of black
clothes, the greater part of which was of silk, and his deportment
throughout the whole affair was completely that of a gentleman. He
continued during the period which intervened between his sentence
and execution to dress himself well and to keep up his spirits. A
gentleman of our acquaintance, calling upon him in the condemned
room, was astonished to find him singing the song from the Beggar’s
Opera, “’Tis woman seduces all mankind.” Having contrived to cut
out the figure of a draught-board on the stone floor of his dungeon,
he amused himself by playing with any one who would join him, and,
in default of such, with his right hand against his left. This diagram
remained in the room where it was so strangely out of place, till the
destruction of the jail. His dress and deportment at the gallows were
equally gay with those which he assumed at his trial. As the Earl of
Morton was the first man executed by the “Maiden,” so was Brodie
the first who proved the excellence of an improvement he had
formerly made on the apparatus of the gibbet. This was the
substitution of what was called the “drop,” for the ancient practice of
the double ladder. He inspected the thing with a professional air, and
seemed to view the result of his ingenuity with a smile of satisfaction.
When placed on that terrible and insecure pedestal, and while the
rope was adjusted round his neck by the executioner, his courage did
not forsake him. On the contrary, even there, he exhibited a sort of
joyful levity, which, though not exactly composure, seemed to the
spectators as more indicative of indifference; he shuffled about,
looked gaily around, and finally went out of the world with his hand
stuck carelessly into the open front of his vest.
The Tolbooth, in its old days, as its infirmities increased, showed
itself now and then incapable of retaining prisoners of very ordinary
rank. Within the recollection of many people yet alive, a youth
named Reid, the son of an innkeeper in the Grassmarket, while
under sentence of death for some felonious act, had the address to
make his escape. Every means was resorted to for recovering him, by
search throughout the town, vigilance at all the ports, and the offer of
a reward for his apprehension, yet he contrived fairly to cheat the
gallows. The whole story of his escape is exceedingly curious. He took
refuge in the great cylindrical mausoleum of Sir George Mackenzie,
in the Greyfriars churchyard of Edinburgh. This place, besides its
discomfort, was supposed to be haunted by the ghost of the
persecutor—a circumstance of which Reid, an Edinburgh boy, must
have been well aware. But he braved all these horrors for the sake of
his life. He had been brought up in the Hospital of George Heriot, in
the immediate neighbourhood of the churchyard, and had many
boyish acquaintances still residing in that munificent establishment.
Some of these he contrived to inform of his situation, enjoining them
to be secret, and beseeching them to assist him in his distress. The
Herioters of those days had a very clannish spirit, insomuch, that to
have neglected the interests or safety of any individual of the
community, however unworthy he might be of their friendship,
would have been looked upon by them as a sin of the deepest dye.
Reid’s confidants, therefore, considered themselves bound to assist
him by all means in their power against that general foe, the public.
They kept his secret most faithfully, spared from their own meals as
much food as supported him, and ran the risk of severe punishment,
as well as of seeing ghosts, by visiting him every night in his horrible
abode. They were his only confidants, his very parents, who lived not
far off, being ignorant of his place of concealment. About six weeks
after his escape from jail, when the hue and cry had in a great
measure subsided, he ventured to leave the tomb, and it was
afterwards known that he escaped abroad.
The subsequent history of the Old Tolbooth contains little that is
very remarkable. It has passed away with many other venerable
relics of the olden time, and we now look in vain for the many
antique associations which crowded round the spot it once occupied.
 THE LOVER’S LAST VISIT.

By Professor Wilson.

The window of the lonely cottage of Hilltop was beaming far above
the highest birchwood, seeming to travellers at a distance in the long
valley below, who knew it not, to be a star in the sky. A bright fire
was in the kitchen of that small tenement; the floor was washed,
swept and sanded, and not a footstep had marked its perfect
neatness; a small table was covered, near the ingle, with a snow-
white cloth, on which was placed a frugal evening meal; and in happy
but pensive mood sat there all alone the woodcutter’s only daughter,
a comely and gentle creature, if not beautiful—such a one as diffuses
pleasure round her hay-field, and serenity over the seat in which she
sits attentively on the Sabbath, listening to the word of God, or
joining with mellow voice in His praise and worship. On this night
she expected a visit from her lover, that they might fix their
marriage-day; and her parents, satisfied and happy that their child
was about to be wedded to a respectable shepherd, had gone to pay a
visit to their nearest neighbour in the glen.
A feeble and hesitating knock was at the door, not like the glad and
joyful touch of a lover’s hand; and cautiously opening it, Mary
Robinson beheld a female figure wrapped up in a cloak, with her face
concealed in a black bonnet. The stranger, whoever she might be,
seemed wearied and worn out, and her feet bore witness to a long
day’s travel across the marshy mountains. Although she could
scarcely help considering her an unwelcome visitor at such an hour,
yet Mary had too much disposition—too much humanity,—not to
request her to step forward into the hut; for it seemed as if the
wearied woman had lost her way, and had come towards the shining
window to be put right upon her journey to the low country.
 The stranger took off her bonnet on reaching the fire; and Mary
Robinson beheld the face of one whom, in youth, she had tenderly
loved; although for some years past, the distance at which they lived
from each other had kept them from meeting, and only a letter or
two, written in their simple way, had given them a few notices of
each other’s existence. And now Mary had opportunity, in the first
speechless gaze of recognition, to mark the altered face of her friend,
—and her heart was touched with an ignorant compassion. “For
mercy’s sake! sit down Sarah, and tell me what evil has befallen you;
for you are as white as a ghost. Fear not to confide anything to my
bosom: we have herded sheep together on the lonesome braes;—we
have stripped the bark together in the more lonesome woods;—we
have played, laughed, sung, danced together;—we have talked
merrily and gaily, but innocently enough surely, of sweethearts
together; and, Sarah, graver thoughts, too, have we shared, for when
your poor brother died away like a frosted flower, I wept as if I had
been his sister; nor can I ever be so happy in this world as to forget
him. Tell me, my friend, why are you here? and why is your sweet
face so ghastly?”
The heart of this unexpected visitor died within her at these kind
and affectionate inquiries; for she had come on an errand that was
likely to dash the joy from that happy countenance. Her heart
upbraided her with the meanness of the purpose for which she had
paid this visit; but that was only a passing thought; for was she,
innocent and free from sin, to submit, not only to desertion, but to
disgrace, and not trust herself and her wrongs, and her hopes of
redress, to her whom she loved as a sister, and whose generous
nature, she well knew, not even love, the changer of so many things,
could change utterly, though, indeed, it might render it colder than
of old to the anguish of a female friend?
“Oh! Mary, I must speak—yet must my words make you grieve, far
less for me than for yourself. Wretch that I am, I bring evil tidings
into the dwelling of my dearest friend! These ribbons, they are worn
for his sake—they become well, as he thinks, the auburn of your
bonny hair;—that blue gown is worn to-night because he likes it;—
but, Mary, will you curse me to my face, when I declare before the
God that made us, that that man is pledged unto me by all that is
sacred between mortal creatures; and that I have here in my bosom
written promises and oaths of love from him, who, I was this
morning told, is in a few days to be thy husband? Turn me out of the
hut now, if you choose, and let me, if you choose, die of hunger and
fatigue in the woods where we have so often walked together; for
such death would be mercy to me, in comparison with your marriage
with him who is mine for ever, if there be a God who heeds the oaths
of the creatures He has made.”
Mary Robinson had led a happy life, but a life of quiet thoughts,
tranquil hopes, and meek desires. Tenderly and truly did she love the
man to whom she was now betrothed; but it was because she had
thought him gentle, manly, upright, sincere, and one that feared
God. His character was unimpeached—to her his behaviour had
always been fond, affectionate, and respectful; that he was a fine-
looking man, and could show himself among the best of the country
round at church, and market, and fair-day, she saw and felt with
pleasure and with pride. But in the heart of this poor, humble,
contented, and pious girl, love was not a violent passion, but an
affection sweet and profound. She looked forward to her marriage
with a joyful sedateness, knowing that she would have to toil for her
family, if blest with children; but happy in the thought of keeping her
husband’s house clean, of preparing his frugal meals, and welcoming
him when wearied at night to her faithful, and affectionate, and
grateful bosom.
At first, perhaps, a slight flush of anger towards Sarah tinged her
cheek; then followed in quick succession, or all blended together in
one sickening pang, fear, disappointment, the sense of wrong, and
the cruel pain of disesteeming and despising one on whom her heart
had rested with all its best and purest affections. But though there
was a keen struggle between many feelings in her heart, her
resolution was formed during that very conflict, and she said within
herself, “If it be even so, neither will I be so unjust as to deprive poor
Sarah of the man who ought to marry her, nor will I be so mean and
low-spirited, poor as I am, and dear as he has been unto me, as to
become his wife.”
While these thoughts were calmly passing in the soul of this
magnanimous girl, all her former affection for Sarah revived; and, as
she sighed for herself, she wept aloud for her friend. “Be quiet, be
quiet, Sarah, and sob not so as if your heart were breaking. It need
not be thus with you. Oh, sob not so sair! You surely have not walked
in this one day from the heart of the parish of Montrath?”—“I have
indeed done so, and I am as weak as the wreathed snaw. God knows,
little matter if I should die away; for, after all, I fear he will never
think of me for his wife, and you, Mary, will lose a husband with
whom you would have been happy, I feel, after all, that I must appear
a mean wretch in your eyes.”
There was silence between them; and Mary Robinson, looking at
the clock, saw that it wanted only about a quarter of an hour from the
time of tryst. “Give me the oaths and promises you mentioned, out of
your bosom, Sarah, that I may show them to Gabriel when he comes.
And once more I promise, by all the sunny and all the snowy days we
have sat together in the same plaid on the hillside, or in the lonesome
charcoal plots and nests o’ green in the woods, that if my Gabriel—
did I say my Gabriel?—has forsaken you and deceived me thus, never
shall his lips touch mine again—never shall he put ring on my finger
—never shall this head lie in his bosom—no, never, never;
notwithstanding all the happy, too happy, hours and days I have
been with him, near or at a distance—on the corn-rig—among the
meadow hay, in the singing-school—at harvest-home—in this room,
and in God’s own house. So help me God, but I will keep this vow!”
Poor Sarah told, in a few hurried words, the story of her love and
desertion—how Gabriel, whose business as a shepherd often took
him into Montrath parish, had wooed her, and fixed everything
about their marriage, nearly a year ago. But that he had become
causelessly jealous of a young man whom she scarcely knew; had
accused her of want of virtue, and for many months had never once
come to see her. “This morning, for the first time, I heard for a
certainty, from one who knew Gabriel well and all his concerns, that
the banns had been proclaimed in the church between him and you;
and that in a day or two you were to be married. And though I felt
drowning, I determined to make a struggle for my life—for oh! Mary,
Mary, my heart is not like your heart; it wants your wisdom, your
meekness, your piety; and if I am to lose Gabriel, will I destroy my
miserable life, and face the wrath of God sitting in judgment upon
sinners.”
At this burst of passion Sarah hid her face with her hands, as if
sensible that she had committed blasphemy. Mary, seeing her
wearied, hungry, thirsty, and feverish, spoke to her in the most
soothing manner, led her into the little parlour called the spence,
then removed into it the table, with the oaten cakes, butter, and milk;
and telling her to take some refreshment, and then lie down in the
bed, but on no account to leave the room till called for, gave her a
sisterly kiss, and left her. In a few minutes the outer door opened,
and Gabriel entered.
The lover said, “How is my sweet Mary?” with a beaming
countenance; and gently drawing her to his bosom, he kissed her
cheek. Mary did not—could not—wished not—at once to release
herself from his enfolding arms. Gabriel had always treated her as
the woman who was to be his wife; and though, at this time, her
heart knew its own bitterness, yet she repelled not endearments that
were so lately delightful, and suffered him to take her almost in his
arms to their accustomed seat. He held her hand in his, and began to
speak in his usual kind and affectionate language. Kind and
affectionate it was, for though he ought not to have done so, he loved
her, as he thought, better than his life. Her heart could not, in one
small short hour, forget a whole year of bliss. She could not yet fling
away with her own hand what, only a few minutes ago, seemed to her
the hope of paradise. Her soul sickened within her, and she wished
that she were dead, or never had been born.
“O Gabriel! Gabriel! well indeed have I loved you; nor will I say,
after all that has passed between us, that you are not deserving, after
all, of a better love than mine. Vain were it to deny my love, either to
you or to my own soul. But look me in the face—be not wrathful—
think not to hide the truth either from yourself or me, for that now is
impossible—but tell me solemnly, as you shall answer to God at the
judgment-day, if you know any reason why I must not be your
wedded wife.” She kept her mild moist eyes fixed upon him; but he
hung down his head and uttered not a word, for he was guilty before
her, before his own soul, and before God.
“Gabriel, never could we have been happy; for you often, often told
me, that all the secrets of your heart were known unto me, yet never
did you tell me this. How could you desert the poor innocent creature
that loved you; and how could you use me so, who loved you perhaps
as well as she, but whose heart God will teach, not to forget you, for
that may I never do, but to think on you with that friendship and
affection which innocently I can bestow upon you, when you are
Sarah’s husband. For, Gabriel, I have this night sworn, not in anger
or passion—no, no—but in sorrow and pity for another’s wrongs—in
sorrow also, deny it will I not, for my own—to look on you from this
hour, as on one whose life is to be led apart from my life, and whose
love must never more meet with my love. Speak not unto me—look
not on me with beseeching eyes. Duty and religion forbid us ever to
be man and wife. But you know there is one, besides me, whom you
loved before you loved me, and, therefore, it may be better too; and
that she loves you, and is faithful, as if God had made you one, I say
without fear—I who have known her since she was a child, although,
fatally for the peace of us both, we have long lived apart. Sarah is in
the house; I will bring her unto you in tears, but not tears of
penitence, for she is as innocent of that sin as I am, who now speak.”
Mary went into the little parlour, and led Sarah forward in her
hand. Despairing as she had been, yet when she had heard from poor
Mary’s voice speaking so fervently, that Gabriel had come, and that
her friend was interceding in her behalf, the poor girl had arranged
her hair in a small looking-glass—tied it up with a ribbon which
Gabriel had given her, and put into the breast of her gown a little gilt
brooch, that contained locks of their blended hair. Pale but beautiful
—for Sarah Pringle was the fairest girl in all the country—she
advanced with a flush on that paleness of reviving hope, injured
pride, and love that was ready to forgive all and forget all, so that
once again she could be restored to the place in his heart that she had
lost. “What have I ever done, Gabriel, that you should fling me from
you? May my soul never live by the atonement of my Saviour, if I am
not innocent of that sin, yea, of all distant thought of that sin, with
which you, even you, have in your hard-heartedness charged me.
Look me in the face, Gabriel, and think of all I have been unto you,
and if you say that before God, and in your own soul, you believe me
guilty, then will I go away out into the dark night, and, long before
morning, my troubles will be at an end.”
Truth was not only in her fervent and simple words, but in the tone
of her voice, the colour of her face, and the light of her eyes. Gabriel
had long shut up his heart against her. At first, he had doubted her
virtue, and that doubt gradually weakened his affection. At last he
tried to believe her guilty, or to forget her altogether, when his heart
turned to Mary Robinson, and he thought of making her his wife. His
injustice—his wickedness—his baseness—which he had so long
concealed, in some measure, from himself, by a dim feeling of wrong
done him, and afterwards by the pleasure of a new love, now
appeared to him as they were, and without disguise. Mary took
Sarah’s hand and placed it within that of her contrite lover; for had
the tumult of conflicting passions allowed him to know his own soul,
such at that moment he surely was, saying with a voice as composed
as the eyes with which she looked upon them, “I restore you to each
other; and I already feel the comfort of being able to do my duty. I
will be bride’s-maid. And I now implore the blessing of God upon
your marriage. Gabriel, your betrothed will sleep this night in my
bosom. We will think of you, better, perhaps, than you deserve. It is
not for me to tell you what you have to repent of. Let us all three pray
for each other this night, and evermore, when we are on our knees
before our Maker. The old people will soon be at home. Goodnight,
Gabriel.” He kissed Sarah; and, giving Mary a look of shame,
humility, and reverence, he went home to meditation and
repentance.
It was now midsummer; and before the harvest had been gathered
in throughout the higher valleys, or the sheep brought from the
mountain-fold, Gabriel and Sarah were man and wife. Time passed
on, and a blooming family cheered their board and fireside. Nor did
Mary Robinson, the Flower of the Forest (for so the woodcutter’s
daughter was often called), pass her life in single blessedness. She,
too, became a wife and mother; and the two families, who lived at
last on adjacent farms, were remarkable for mutual affection
throughout all the parish, and more than one intermarriage took
place between them, at a time when the worthy parents had almost
forgotten the trying incident of their youth.
 MARY QUEEN OF SCOTS AND CHATELAR;
OR, TWILIGHT MUSINGS IN HOLYROOD.

There are no mysteries into which we are so fond of prying as the

mysteries of the heart. The hero of the best novel in the world, if he
could not condescend to fall in love, might march through his three
volumes and excite no more sensation than his grandmother; and a
newspaper without a breach of promise of marriage is a thing not to
be endured.
It is not my intention to affect any singular exception from this
natural propensity, and I am ready to confess that the next best thing
to being in love oneself, is to speculate on the hopes, and fears, and
fates of others. How truly interesting are the little schemes and
subterfuges, the romancing and story-telling of our dove-eyed and
gentle-hearted playfellows! I have listened to a lame excuse for a
stolen ride in a tilbury, or a duet in the woods, with wonderful
sensibility; and have witnessed the ceremony of cross-questioning
with as much trepidation as I could have felt had I been the culprit
myself. It is not, however, to be maintained that the love adventures
of the present age can, in any way, compete with the enchantment of
days agone; when tender souls were won by tough exploits, and
Cupid’s dart was a twenty-foot lance, ordained only to reach the
lady’s heart through the ribs of the rival. This was the golden age of
love, albeit I am not one to lament it, thinking, as I do, that it is far
more sensible to aid and abet my neighbour in toasting the beauty of
his mistress, than to caper about with him in the lists, for
contradiction’s sake, to the imminent danger and discomfort of us
both. After this came the middle or dark ages of love, when it had
ceased to be a glory, but had lost nothing of its fervour as a passion.
If there is here less of romance than in the tilting days, there is
considerably more of interest, because there is more of mystery. In
the one, the test of true love was to make boast, in the other it was to
keep secret. Accordingly, for an immense space of time, we have
nothing but such fragments of adventures as could be gathered by
eavesdroppers, who leave us to put head and tail to them as best
suits our fancy; and the loves of Queen Elizabeth, who lived, as it
were, only yesterday, are less known than the loves of queen
Genevra, who perhaps never lived at all.
These amatory reflections occurred to me some little time ago,
during a twilight reverie in the long, gloomy banqueting-room of
Holyrood. It was the very land of love and mystery, for there was
scarcely one of the grim visages which glared upon the walls, but had
obtained his share of celebrity in lady’s bower, as well as in tented
field; and of scarcely one of whom any certain and defined
adventures have been handed down. I continued speculating through
this line of kings, blessing the mark and confounding the painter,
who has given us so little of their history in their faces, till I grew
quite warm upon the subject, and found myself uniting and
reasoning upon the few facts of which we are in possession, till I
fancied I could penetrate through two or three centuries at least, and
had a pretty shrewd idea as to who and who had been together.
Scotland has, I think, in spite of its sober, money-making
character, always excited a more romantic curiosity than England.
This, perhaps, is more owing to its peculiar misfortunes than to any
particular difference of disposition. English heroes have been as
brave, and no doubt as loving, but they do not walk under such a
halo of pity; and whilst we pry with eagerness into the secrets of the
gallant Jameses, we suffer those of their English contemporaries to
be “interred with their bones.” I have always felt this strongly, and at
the time of which I speak, I felt it stronger than ever. I was treading
upon the very boards which had bounded to their manly steps, and
was surrounded by the very walls which possessed the secret
whisperings of their hearts. From that identical window, perhaps,
had the first James gazed upon the moon, which I saw rising, and
fancied that he almost held commune with the eyes of his English
beauty. There, perhaps, had the royal poet entwined her name with
the choicest hopes of his bosom, and woven a tale of happiness which
concealed but too securely the assassin and the dagger behind it.
There, too, might the courteous and courageous victims of Flodden
Field and Solway Moss have planned the loves which characterised
their lives, and the wars which concluded them, almost at the same
moment. And there might the hapless Mary have first listened to the
poisonous passion of a Darnley, or a Bothwell, and afterwards shed
the tears of bitterness and self-reproach.
I paced this sad-looking room of rejoicing quite unconscious of the
hours that were passing; for I was alone, and in a train of thought
which nothing but a hearty shake could have interrupted. Mary, and
all her beauty, and talents, and acquirements, continued floating
before me. Her world of lovers and admirers, who, for the most part,
were sleeping in a bloody bed, seemed rising one by one to my view,
and I wandered with them through their hopes, and their fears, and
their sorrows, even to the scaffold, as though I had been the ghost of
one of them myself, and were possessed of secrets of which there is
no living record.
Many of these ill-fated hearts have, by their nobility, or their
exploits, or by the caprice of historians, received full meed of
applause and pity; many, no doubt, have sunk into oblivion; and
some, in addition to their misfortunes, have left their memories to
combat with the censure which has been thought due to their
presumption;—of these last I have always considered the unfortunate
Chatelar to have been the most hardly used, and in the course of my
musings I endeavoured to puzzle out something satisfactory to
myself upon his dark and distorted history.
The birth of Chatelar, if not noble, was in no common degree
honourable, for he was great-nephew to the celebrated Bayard, le
Chevalier sans peur et sans tache. It is said that he likewise bore a
strong resemblance to him in person, possessing a handsome face
and graceful figure; and equally in manly and elegant acquirements,
being an expert soldier and an accomplished courtier. In addition to
this, says Brantome, who knew him personally, he possessed a most
elegant mind, and spoke and wrote, both in prose and poetry, as well
as any man in France.
Dangerous indeed are these advantages; and Chatelar’s first
meeting with Mary was under circumstances calculated to render
them doubly dangerous. Alone, as she conceived herself, cast off
from the dearest ties of her heart, the land which she had learnt to
consider her native land fading fast from her eyes, and the billows
bearing her to the banishment of one with which, as it contained
none that she loved, she could feel no sympathy;—in this scene of
wailing and tears, the first tones of the poet were stealing upon her
ear with the spirit of kindred feelings and kindred pursuits. We are to
consider that Mary at this time had obtained but little experience,
and was probably not overstocked with prudence, having scarcely
attained the age of nineteen years. Not only, are we told, did she
listen with complacency and pleasure to Chatelar’s warm and
romantic praises of her beauty, but employed her poetic talent in
approving and replying to them; putting herself upon a level with her
gifted companion, a course which was morally certain to convert his
veneration into feelings more nearly allied to his nature. Had he not
been blamed for his presumption, it is probable that he would have
been condemned for his stoicism; and his luckless passion is by no
means a singular proof that where hearts are cast in kindred moulds,
it is difficult to recognise extrinsic disparities. Chatelar saw the
woman, and forgot the queen; Mary felt the satisfaction, and was
blind to the consequences.
It is much to be lamented by the lovers of truth, that none of the
poetical pieces which are said to have passed between Mary and
Chatelar have been handed down to us. One song would have been a
more valuable document in the elucidation of their history than all
the annals we possess, and would have taught us at once the degree
of encouragement and intimacy which was permitted. Whatever it
was, it was such as to rivet the chains which had been so readily and
unadvisedly put on; and from the period of their first meeting, we
may consider him the most enthusiastic of her lovers.
How long he continued the admiration and the favourite of
Holyrood does not, I believe, appear. It could not, however, be any
considerable time ere he was compelled to return with his friend and
patron, Damville, to France, with full reason to lament his voyage to
Scotland, and with, probably, a firm determination to revisit it
whenever opportunity should permit. This opportunity his evil stars
were not long in bringing about. The projected war of faith between
Damville’s party and the Huguenots afforded him a fair pretext for
soliciting a dispensation of his services. Of the first he was a servant,
of the last he was a disciple. It was therefore contrary to his honour
and inclinations to fight against either of them, and, accordingly, in
about fifteen months, we find him again at Holyrood.
Mary, it may reasonably be inferred, from her extreme love of
France, and unwillingness to leave it, was not very speedily to be
reconciled to her change of scene and society; a face, therefore, from
the adopted land of her affections, and a tongue capable of gratifying
them with the minutest accounts of the beloved objects it contained,
must, at this time, have been acquisitions of no small interest.
Chatelar, too, had already worked a welcome on his own account.
Few of my readers need be reminded how insensibly and certainly
the tongue which speaks of that which is dear to our hearts is stored
up with it in the same treasury. The tale and the teller of it,—the leaf
and the wave it falls upon,—arrive at the same time at the same
destination. Histories, for the most part, insinuate that Mary’s
carriage towards Chatelar was merely that of kindness and courtesy;
but this, I think, is an inference not warranted by the various facts
which they have been unable to repress, and not even the silence of
the inveterate John Knox upon this head can convince me that
Chatelar had not reason to believe himself beloved.
Let us then imagine, if we can, what was likely to be the
intoxication produced in the brain as well as the bosom of a man of
an enthusiastic temperament by a free and daily intercourse, during
three months, with the fascinations of a creature like Mary. What
tales could that old misshapen boudoir—famous only, in common
estimation, for the murder of Rizzio and the boot of Darnley—tell of
smiles and tears over the fortunes of dear and distant companions of
childhood, as narrated by the voice of one to whom, perhaps, they
were equally dear! What tales could it tell of mingling music, and
mingling poetry, and mingling looks, and vain regrets, and fearful
anticipations! Here had the day been passed in listening to the
praises of each other, from lips in which praise was a talent and a
profession; and here had the twilight stolen upon them when none
were by, and none could know how deeply the truth of those praises
was acknowledged. Let us imagine all this, and, likewise, how
Chatelar was likely to be wrought upon by the utter hopelessness of
his case.
Had the object of his passion been upon anything like a level with
him,—had there been the most remote possibility of a chance of its