467 research outputs found

    Direct bandgap silicon quantum dots achieved via electronegative capping

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    We propose a novel concept of achieving silicon quantum dots with radiative rates enhanced by more than two orders of magnitude up to the values characteristic for direct band gap semiconductors. Our tight-binding simulations show how the surface engineering can dramatically change the density of confined electrons in real- and kk-space and give rise to the new conduction band levels in Γ\Gamma-valley, thus promoting the direct radiative transitions. The effect may be realized by covering the silicon dots with covalently bonded electronegative ligands, such as alkyl or teflon chains and/or by embedding in highly electronegative medium.Comment: 5 pages, 3 figures+ Supplementary Material

    SIZE EFFECT ON THE ULTIMATE DRYING SHRINKAGE OF CONCRETE - EXPERIMENTAL EVIDENCE AND ENGINEERING PRACTICE

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    The design and behavior of creep-sensitive structures can be to a large extent dependent on the evolution of drying shrinkage. Drying shrinkage of concrete measured on standard laboratory specimens is very time demanding, furthermore, the extrapolation based on the short-term measurements is an ill-posed problem and can lead to large errors. Additionally, the final magnitude of shrinkage is size-dependent which makes the transition from the laboratory data to real structure even more challenging. The present paper evaluates this size effect based on the data gathered in the Creep and shrinkage database developed at the Northwestern university and the data from the literature. Finally, this size effect is compared against the current codes of practice and recommendations

    Corporate stakeholder management

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    Stakeholder relationship management is currently regarded as one of the success factors for strengthening companies competitiveness. Each stakeholder group has its specific claims against the company that are often contradictory in relation to overall corporate objectives. Primary data collection was focused on identifying company goals and the company's stakeholder approach, defining stakeholders' typology, clarifying the quantitative indicators for stakeholders' requirements in each stakeholder group, and describing policies to resolve conflicts between the company and its stakeholders. Field research was evaluated with the Multi-criteria decision analysis method, specifically Analytic Hierarchy Process. Result is evaluation of the individual primary stakeholder groups' importance and hierarchy of their acceptance criteria. (c) 2014 The Authors. Published by Elsevier Ltd

    COMPARISON OF DRYING SHRINKAGE AND DRYING CREEP KINETICS IN CONCRETE

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    The aim of this paper is to show and compare the time evolution of drying shrinkage and drying creep in concrete from three different perspectives. The first one analyzes the basic equations defined in the most common design codes and prediction models for the description of the long-term behavior of concrete (ACI 209, EC2, Model Code 2010, B3, B4). Next, the evolution of drying creep and shrinkage is examined by processing suitable experimental data available from the database developed at the Northwestern University. Finally, the last point of view investigates the results obtained from the finite element simulations employing the material point approach, in particular, the material model based on the Microprestress-Solidification theory

    Optimization of Stock Holding in the Enterprise

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    Import 02/11/2016Předmětem této bakalářské práce je snaha o optimalizaci skladového hospodářství, zejména systému evidence a identifikace materiálu ve společnosti KUNST, spol. s. r. o. v Hranicích na Moravě. Cílem této práce je zavedení nového identifikačního systému materiálu na skladě, který urychlí a zefektivní skladové procesy. V teoretické části této práce budu pracovat s dostupnými informacemi a poznatky, týkající se logistiky, skladování a identifikačních systémů. Dále zde bude představena společnost KUNST, spol. s. r. o. V praktické části práce popíšu současný systém skladového hospodářství a evidence materiálu ve společnosti. Na základě získaných informací následně navrhnu a propracuji opatření, která povedou k optimalizaci skladového hospodářství.The subject of this bachelor thesis is an effort to optimize warehouse management, especially registration and identification of material in the company KUNST, spol. s. r. o. in Hranice na Moravě. Implementation of a new identification system in stock to accelerate and increase in efficiency warehouse processes is the main objective of this thesis. In the theoretical part I will work with available information and knowledge related to logistics, storage and identification systems. In this part I will also present the company KUNST, spol. s. r. o. In the practical part I will describe the present system of warehouse management and material registration in the company. Based on obtained information I will then propose and develop measures, that will lead to the optimization of warehouse management.152 - Katedra podnikohospodářskávelmi dobř

    Behavior of predried mature concrete beams subject to partial wetting and drying cycles

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    The presented research focuses on the behavior of predried concrete beams with 2.5 m span subjected to cycles of nonsymmetric wetting and drying. Wetting is induced by partially immersing the specimens in a water basin. The submerged portion of the specimens was relatively low (1/5 to 1/10 of their height) leading to a highly nonuniform and nonsymmetric distribution of eigenstrains due to concrete swelling. Unlike conventional experiments on the volume changes of concrete, the measured quantity is not the axial deformation but the vertical displacement instead. This paper presents the experimental data obtained within two wetting and drying cycles, running over 1 year

    On models of long-term behavior of concrete

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    summary:Long-term behavior of concrete is modeled by several widely accepted models, such as B3, \emph{fib} MC 2010, or ACI 209 whose input parameters and output values are not identical to each other. Moreover, the input and, consequently, the output values are uncertain. In this paper, fuzzy input parameters are considered in uncertainty quantification of each model response and, finally, the sets of responses are analyzed by elementary tools of evidence theory. That is, belief and plausibility functions are proposed to combine evidence from different models

    Legal, Accounting and Tax Aspects of Entrepreneurship of Natural Persons in the Czech Republic

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    Import 22/07/2015Cílem této bakalářské práce je nastínit právní, účetní a daňovou problematiku podnikání fyzických osob v České republice a na praktickém příkladu ukázat rozdíly mezi volbou daňové evidence, účetnictví a paušálních výdajů. V teoretické části bakalářské práce je popsáno podnikání fyzických osob na základě živnostenského oprávnění a jednotlivé metody evidence podnikatelské činnosti (daňová evidence, účetnictví, paušální výdaje) včetně postupu výpočtu základu daně a daně z příjmů fyzických osob. Teoretická část dále zahrnuje vymezení základních registračních povinností začínajícího podnikatele a teoretické srovnání daňové evidence a účetnictví. V praktické části bakalářské práce je zpracován příklad fiktivního podnikatele, který se rozhoduje mezi vedením daňové evidence, účetnictví a uplatněním paušálních výdajů. V úvodu praktické části je uvedeno zadání praktického příkladu, který je následně řešen v daňové evidenci, účetnictví a při uplatnění paušálních výdajů. Poté je provedeno srovnání a zhodnocení jednotlivých metod evidence s návrhem nejvhodnější varianty pro daného fiktivního podnikatele.The aim of this bachelor's thesis is to outline the legal, accounting and tax issue of entrepreneurship of natural persons in the Czech Republic and show the differences between the choice of accounting, tax records and lump sum expenses on practical example. In the theoretical part of the bachelor's thesis is described entrepreneurship of natural persons on the basis of a trade licence and individual methods of recording of business activity (tax records, accounting, lump sum expenses) including the procedure for calculating the tax base and the personal income tax. The theoretical part also includes delineation of basic registration obligations of novice entrepreneur and theoretical comparison of tax records and accounting. In the practical part is an example of a fictitious entrepreneur who decides between tax records, accounting and using of lump sum expenses. In the introduction of the practical part is assignment of the practical example which is then solved in the tax records, accounting and by using of lump sum expenses. Then is performed a comparison and evaluation of individual methods of recording with the proposal of the best option for the fictitious entrepreneur.117 - Katedra účetnictvívýborn

    Direct Taxes in the Selected European Union Countries

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    Import 23/08/2017Cílem této diplomové práce je popsat a porovnat systém přímých daní vybraných zemí Evropské unie (České republiky a Finska) se zaměřením na daň z příjmů fyzických a právnických osob a navrhnout případná doporučení pro daňový systém České republiky v oblasti daně z příjmů fyzických osob. Dále je cílem výpočet a porovnání daňového zatížení zaměstnance a daňové progresivity. V teoretické části diplomové práce jsou popsány teoretické aspekty přímých daní a jednotlivé přímé daně České republiky a Finska. V praktické části diplomové práce je porovnána daň z příjmů fyzických a právnických osob České republiky a Finska a jsou uvedeny návrhy na změny daňového systému České republiky v oblasti daně z příjmů fyzických osob. Dále je provedena komparace daňového zatížení a daňové progresivity u vybraných poplatníků (zaměstnanců). V úvodu praktické části je porovnána také daňová kvóta, daňový mix a den daňové svobody.The aim of this thesis is to describe and compare the direct taxation system of the selected EU countries (the Czech Republic and Finland), focusing on personal income tax and corporate income tax, and suggest possible recommendations for the tax system of the Czech Republic in the field of personal income tax. Another aim is to calculate and compare the tax burden on employees and tax progressivity. In the theoretical part of the thesis are described theoretical aspects of direct taxes and individual direct taxes of the Czech Republic and Finland. In the practical part is compared the personal and corporate income tax of the Czech Republic and Finland and are given suggestions for changes of the tax system in the Czech Republic in the field of personal income tax. Furthermore, a comparison of the tax burden and tax progressivity of selected taxpayers (employees) is performed. At the beginning of the practical part is compared also tax quota, the tax mix and tax freedom day.117 - Katedra účetnictví a danívýborn
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