Informacja o koszcie wytworzenia zakończonych produktów i jej użyteczność dla inżynierów produkcji - przypadek małego przedsiębiorstwa

The article stresses the consequences of simplifications implemented in the measurement process of goods produced that are of crucial importance to production engineers in SME. The authors show the variety of possibilities that might be used by financial employees together with probable outputs in terms of valuation distortions. Using the case study the authors emphasis the importance of close cooperation of production engineers with finance professionals as out-puts of finance departments consist an important input for decision-making process of production managers. Furthermore, demonstrated deficiencies in terms of methods applicable in financial reporting for measurement of the value of goods produced indicate the need for incorporation more financial and non-financial data in the process of judgments about the final cost of goods produced as simplifications applied in SME distort financial information provided to production engineers.Artykuł uwypukla konsekwencje uproszczeń przyjmowanych w procesie pomiaru wartości wyrobów gotowych, które mają istotne znaczenie dla inżynierów produkcji w małych i średnich jednostkach. Autorzy wskazują na wielość możliwości, które mogą zastosować pracownicy działów finansowych, w procesie wyceny produktów zakończonych, wraz z możliwymi konsekwencjami zastosowanych rozwiązań w postaci zniekształceń wartości wyrobów gotowych. Wykorzystując studium przypadku autorzy podkreślają wagę bliskiej współpracy pracowników działów produkcji z pracownikami działów finansowych ponieważ wyniki pracy działów finansowych stanowią ważną determinantę podejmowania decyzji przez pracowników działów produkcji. Ponadto, wskazane niedostatki w uproszczonych metodach stosowanych przez małe i średnie jednostki w zakresie sporządzania raportów finansowych, uwypuklają konieczność włączenia do procesu podejmowania decyzji przez inżynierów innych finansowych i niefinansowych danych, co wynika z możliwości wystąpienia nieścisłości w danych finansowych

Partial atrioventricular septal defect in an adult sport horse

peer reviewedA partial atrioventricular septal defect, represented as a large ostium primum atrial septal defect and common (bridging) atrioventricular valve leaflets with cleft septal leaflet of the mitral valve, was diagnosed incidentally in a nine-year-old warmblood gelding used for show jumping. Initial examination findings and a three-year follow-up are documented in this report. The horse was first presented for the evaluation of chronic coughing. A left-sided, grade 4/6 holosystolic (band-shaped) murmur was identified along with a similar right-sided, grade 3/6 heart murmur. Echocardiography revealed a 6.4 cm diameter communication in the ventral atrial septum, considered an ostium primum atrial septal defect, with bidirectional shunting. A hypertrophic septomarginal trabecula, a thickened tricuspid valve, a cleft septal leaflet of the mitral valve, moderate mitral and tricuspid regurgitation likely related to leaflet prolapse, mild aortic regurgitation, and signs of moderate right ventricular volume overload were found as well. Electrocardiography showed no arrhythmias neither at rest nor during treadmill exercise. The owner continued to use the horse for show jumping. No exercise intolerance or other signs of disease were noted. Follow-up examination was performed three years after initial presentation. Contrast echocardiography confirmed the presence of right-to-left shunting through the atrial septal defect. Compared with the initial examination, the left ventricular internal diameter on M-mode echocardiography had increased. Occasional ventricular premature depolarizations were noted on the resting and exercise electrocardiogram. This is the first description of a clinically asymptomatic partial atrioventricular septal defect in an adult sport horse

Dispersion of light and heavy pollutants in urban scale models: CO2 laser photoacoustic studies

The distribution of pollutants in two urban scale models (point emission source and street canyon with extensive transport) was investigated by means of CO2 laser photoacoustic spectroscopy in the region of the atmospheric window (9–10 μm). The experimental results of physical modeling are in a good agreement with the numerical calculations performed in the frame of computational fluid dynamic (CFD) modeling. Methanol, ethanol, and ozone (examples of light pollutants), as well as sulfur hexafluoride and 1,2 dichlorethane (examples of heavy pollutants), were selected on the basis of their high resolution spectra acquired by Fourier transform and laser diode spectroscopy

Existing and emerging cyanocidal compounds: new perspectives for cyanobacterial bloom mitigation

To help ban the use of general toxic algicides, research efforts are now directed towards the discovery of compounds that are specifically acting as cyanocides. Here, we review the past and look forward into the future, where the less desirable general algicides like copper sulphate, diuron or endothall may become replaced by compounds that show better specificity for cyanobacteria and are biodegradable or transform into non-toxic products after application. For a range of products, we review the activity, the mode of action, effectiveness, durability, toxicity towards non-target species, plus costs involved, and discuss the experience with and prospects for small water volume interventions up to the mitigation of entire lakes; we arrive at recommendations for a series of natural products and extracted organic compounds or derived synthetic homologues with promising cyanocidal properties, and briefly mention emerging nanoparticle applications. Finally, we detail on the recently introduced application of hydrogen peroxide for the selective killing of cyanobacteria in freshwater lakes