ЕТИКА В БУХГАЛТЕРСЬКОМУ ОБЛІКУ

Ethics is a widely understood concept in the field of philosophy, the subject of which is human action, and more specifically the distinction between good and bad conduct. Accounting ethics is an indispensable factor regulating the principles and procedures of competent and trustworthy employees. Among the factors that have a big impact on the ethical behavior of employees, one can distinguish, among others: the treatment of employees employed in higher positions in the service hierarchy, employment conditions and wages, the surrounding of close colleagues, respect for the private sphere of employees. In an accounting job, you can face an ethical dilemma. It is defined as a situation in which there are some arguments for taking action, but there are also arguments at the same time to not perform an action. The article presents examples. The aim of the article is to present ethics in accounting and diagnose the level of professional ethics among employees of accounting departments. To this end, an online survey was conducted among 25 people - employees of the accounting department of companies from the Lublin province. The questionnaire consisted of ten questions about ethical issues and a few additional questions to get to know the respondents and their work environment. The conducted study showed what features should be a good accountant, it also allowed to know the reasons for unethical behavior among employees and indicated the level of knowledge of the Code of Professional Ethics in Accounting. The research showed that the most important feature of a good accountant in small units is punctuality, and competence and regularity are in second place. On the other hand, large units regarded punctuality and competence as the most important attribute of a good accountant. Systematic, therefore, does not play such an important role in the accounting departments of larger enterprises. The article uses a critical analysis of the subject literature in the field of accounting and uses simple statistical methods. The results are presented in the form of graphs.Etyka w rachunkowości jest niezbędnym czynnikiem normującym zasady oraz sposób postępowania kompetentnych i godnych zaufania pracowników. Celem artykułu jest przedstawienie etyki w rachunkowości oraz zdiagnozowanie poziomu znajomości zawodowej etyki wśród pracowników działów rachunkowych. W tym celu przeprowadzona została ankieta internetowa wśród 25 osób na terenie województwa lubelskiego. Przeprowadzone badanie wykazało jakimi cechami powinien charakteryzować się dobry księgowy, pozwoliło poznać przyczyny nieetycznych zachować wśród pracowników oraz wskazało na poziom znajomości Kodeksu Zawodowej Etyki w Rachunkowości.Етика в бухгалтерському обліку є незамінним фактором, що регулює принципи і засади поведінки компетентних та надійних працівників. Мета статті – представити етику в бухгалтерському обліку та провести діагностику рівня професійної етики серед співробітників бухгалтерії. Для реалізації поставленої мети було проведено он-лайн опитування 25 осіб у Люблінському воєводстві. Проведене дослідження показало якими характеристиками має бути наділений хороший бухгалтер, дозволило визначити причини неетичної поведінки працівників та виявити рівень знання норм Кодексу професійної етики бухгалтерів

The impact of primary suspension stiffness of 2-axle bogie of MKIII passenger car on its dynamical behaviour

This article presents results of the study on the impact of stiffness in vehicle primary suspension for lateral direction kzy and longitudinal direction kzx. The study was carried out for 2-axle bogie of MKIII passenger car. The problem was solved by numerical tests performed with the simulation software for dynamics of vehicle-track system. Performed study consisted in varying both stiffness types through change of their values from 0.001 to 1000 times as compared to nominal value

Determination and Comparative Analysis of Critical Velocity for Five Objects of Railway Vehicle Class

The purpose of this article is to determine the critical velocities for five railway vehicle objects and to find possible generalizations of these results. It is done in the context of increasing the safety of travel on modern railways. The article discusses four methods of determining these velocities, and then the results obtained, mainly using one of the methods, are presented in tabular and graphical form. The chosen method is supplemented with the second one when higher accuracy or certainty is necessary. Finally, the results are discussed and the similarities and differences between them for different groups of railway vehicle class objects are shown

Dynamics of a Rail Vehicle in Transition Curve above Critical Velocity with Focus on Hunting Motion Considering the Review of History of the Stability Studies

The most general purpose of the current paper is to trace and discuss the history and state of the art of studies on vehicle motion (dynamics) in a transition curve above the critical velocity, with the aim of potentially increasing the circle of researchers involved in studying this issue and strengthening the will of the authors to continue their studies. This general goal is achieved in two ways: first, through a profiled literature analysis, showing the historical progress and current state of the research; and second, through reference to the history of stability studies as an example of selected studies’ development. In addition, this work has two more specific goals. Together, they consist of collecting the literature in a related field in one place and analyzing it on site to accomplish the review. Both specific goals are attained by dividing the literature into two corresponding parts. In the first part, the current issues of rail vehicle stability are analyzed and divided into four problems. The second part includes works that deal with the subject of the motion and dynamics of a rail vehicle on a transition curve section. Here, the works are divided into five groups and discussed. They are put in order from the closest to the furthest from this paper’s main subject; however, the last group includes the most recent references. In addition, information on the authors’ approach to the problem is provided, including the methods and models used, as well as example results. Based on the analysis of the literature and the state of the art, a summary of the analysis is presented at this paper’s end. It highlights the small number of works on the subject of interest, and based on the review of stability studies, it seeks to encourage present and potential authors to study this field and share their results with society

Magnesium - an important component of high-energy compositions

Magnesium is a widely used component in high-energy compositions. Mixtures containing this metal can be found in show and military pyrotechnics, rocket propellants and various explosive masses. Magnesium containing compositions have high combustion temperature, which allows one to achieve the desired special effect. Two important stages in designing new high-energy mixtures, i.e. compatibility of substances and optimal composition, were described. The calculations were based on mixtures containing magnesium. In line with the standard STANAG 4147, using differential scanning calorimetry, compatibilities of mixtures of magnesium with octogen (HMX) and magnesium with hekzaazahekzanitroizowurzitane (CL-20) were examined. Magnesium is compatible with these nitroamines. An optimal composition which ensures the maximum combustion temperature and specific impulse was determined using the calculation programme isp2001. The optimum composition of the Mg : HMX composition burns at a lower temperature than the Mg : CL-20 mixture. The combustion temperature was 3493K for the former mixture and 3807K for the latter one. The specific impulse determined for both compositions was 273s. The specific impulse was established for mixtures with different shares of magnesium. The mixture containing in octogen reached the maximum specific impulse at 5% Mg, while the mixture containing CL-20 reached the highest specific impulse at 15% of this metal. The dependence of the specific impulse of rocket propellant containing polybutadiene with terminal hydroxyl groups (HTPB), ammonium perchlorate and magnesium was examined. The maximum value of the impulse increases with a decreasing amount of the binder. When another binder such as for poly(glycidyl azide) (GAP) was used, a reverse relationship was observed. The specific impulse increased with an increased binder content. The influence of various oxidants on the combustion temperature of pyrotechnic mixtures was defined. The highest combustion temperature was achieved for compositions with the magnesium content in the range of 20 to 45%. The effect on combustion temperature of the oxidants polytetrafluoroethylene, potassium chlorate and iron oxide was compared

Magnez - istotny składnik mieszanin wysokoenergetycznych

Magnesium is a widely used component in high-energy compositions. Mixtures containing this metal can be found in show and military pyrotechnics, rocket propellants and various explosive masses. Magnesium containing compositions have high combustion temperature, which allows one to achieve the desired special effect. Two important stages in designing new high-energy mixtures, i.e. compatibility of substances and optimal composition, were described. The calculations were based on mixtures containing magnesium. In line with the standard STANAG 4147, using differential scanning calorimetry, compatibilities of mixtures of magnesium with octogen (HMX) and magnesium with hekzaazahekzanitroizowurzitane (CL-20) were examined. Magnesium is compatible with these nitroamines. An optimal composition which ensures the maximum combustion temperature and specific impulse was determined using the calculation programme isp2001. The optimum composition of the Mg : HMX composition burns at a lower temperature than the Mg : CL-20 mixture. The combustion temperature was 3493K for the former mixture and 3807K for the latter one. The specific impulse determined for both compositions was 273s. The specific impulse was established for mixtures with different shares of magnesium. The mixture containing in octogen reached the maximum specific impulse at 5% Mg, while the mixture containing CL-20 reached the highest specific impulse at 15% of this metal. The dependence of the specific impulse of rocket propellant containing polybutadiene with terminal hydroxyl groups (HTPB), ammonium perchlorate and magnesium was examined. The maximum value of the impulse increases with a decreasing amount of the binder. When another binder such as for poly(glycidyl azide) (GAP) was used, a reverse relationship was observed. The specific impulse increased with an increased binder content. The influence of various oxidants on the combustion temperature of pyrotechnic mixtures was defined. The highest combustion temperature was achieved for compositions with the magnesium content in the range of 20 to 45%. The effect on combustion temperature of the oxidants polytetrafluoroethylene, potassium chlorate and iron oxide was compared

Badanie indeksu krystaliczności drewna dębowego pochodzącego z zabytkowej stolarki budowlanej

The influence of oak wood age on the crystallinity index of cellulose was determined. Antique wood originating from Warsaw woodwork from the middle of the 18th century, the turn of XIXth and 20th century and the middle of the 20th century was analysed. It was reported, using FTIR spectrometry, that the crystallinity index increases with wood age. It is consistent with previous examinations in other papers and shows that the chosen method of crystallinity index analysis is correct.Wraz z upływem czasu stare drewniane okna, drzwi, podłogi podobnie jak i inne elementy stolarki budowlanej nabierają wartości muzealnej i dlatego, jako świadectwo kultury materialnej minionych stuleci powinno zostać zachowane dla przyszłych pokoleń. Za pozostawieniem tych elementów, poza argumentami dotyczącymi wartości zabytkowych i estetycznych, przemawiają właściwości samego drewna, które pomimo upływu czasu często nie ulegają istotnym zmianom, a materiał ten zachowuje pełne funkcje użytkowe. Wobec panujących obecnie niejednoznacznych poglądów na temat skutków długotrwałego starzenia się drewna, istnieje potrzeba podejmowania możliwie wielostronnych badań zmierzających do określenia właściwości zabytkowego drewna. Celem niniejszych badań było określenie indeksu krystaliczności celulozy w drewnie pochodzącym z zabytkowej warszawskiej stolarki budowlanej z połowy 18, przełomu 19 i 20 wieku, a także z połowy 20 wieku w porównaniu do drewna pozyskanego współcześnie. Analizę stopnia krystaliczności celulozy przeprowadzono metodą spektrometrii w podczerwieni FTIR przy użyciu modelu Nicolet 6700, Thermo Fisher Scientific Inc. Wyniki przeprowadzonych badań pozwalają stwierdzić, że w zabytkowym drewnie, w porównaniu do drewna pozyskanego współcześnie, następuje zmiana indeksu krystaliczności celulozy. Wielkość zmian uzależniona jest od wieku drewna. Największym indeksem krystaliczności celulozy charakteryzuje się drewno elementów stolarki budowlanej z 18 wieku, a najmniejszą różnicę wykazało drewno pochodzące z zabytkowych elementów z połowy 20 wieku. Obserwacje te potwierdzają z fachowej literatury, co świadczy także na korzyść wybranej metody określania indeksu krystaliczności

Occupational exposure to airborne microorganisms, endotoxins and beta-glucans in poultry houses at different stages of the production cycle

The aim of the presented study was to assess the exposure of poultry workers to airborne microorganisms, endotoxins and β-glucans during different stages of the chicken production cycle in 3 commercially-operated poultry houses. Personal and stationary sampling was carried out to assess exposure to both viable and total microbial aerosols. The stationary measurements of PM10 were performed to establish the level of endotoxins and β-glucans. The concentrations of bacterial and fungal aerosols ranged from 2.5×102 CFU/m3 – 2.9×106 CFU/m3, and from 1.8×102 CFU/m3 – 1.8×105 CFU/m3, respectively. The number of culturable microorganisms was significantly lower than their total counts, constituting from 0.0004% – 6.4% of the total microbial flora. The level of PM10 in poultry facilities did not exceed 4.5 mg/m3. After the flock entered the clean house, the level of endotoxins and β-glucans increased from below detection limit to 8,364 ng/m3 and from 0.8 ng/m3 to 6,886 ng/m3, respectively. The presented study shows that professional activities in poultry farms are associated with constant exposure to bioaerosol, which may pose a health hazard to workers. It was found that workers’ exposure to airborne microorganisms increased with consecutive stages of the chicken production cycle