Upotreba kontribucijske marže u sustavu troškova u proizvodnji dijelova strojeva za obradu drva

The aim of this paper is to propose optimization of costing method for planning a production-sales programme of the chosen engineering enterprise dealing with the production of components for wood working machines. This engineering company uses the calculation pattern methodology in the comprehensive cost accounting system. All costs components are absorbed by individual outputs in this cost calculation. The results of this calculation are not available for decision-making tasks. In order to solve the decision tasks relating to output assortment optimization, it is necessary to show separately variable costs influenced by changes in production volume and fixed costs not influenced by changes in production volume. For these reasons we propose a specific application of retrograde costing as a necessary condition for effective system of decision-making on the basis of contribution margin calculation. The contribution margin/standard hour is the criteria for the calculation in a critical place of production and this is very important information for developing an optimal production-sales programme.Cilj rada je predložiti metodu optimizacije troškova za potrebe planiranja proizvodno-prodajnog programa u tvrtki za proizvodnju dijelova za strojeve za obradu drva. Za kompletan obračun troškova tvrtka se koristi standardnim modelom obračuna, s nepotpunim troškovima. Pri obračunu troškova svi su elementi troška uključeni kao pojedinačne izlazne veličine. Rezultati takve kalkulacije ne mogu se upotrijebiti za donošenje odluka. Posebno je važno pri konačnoj optimizaciji zasebno prikazati varijabilne (mijenjaju se pod utjecajem promjene količine proizvodnje) i fiksne troškove koji se ne mijenjaju s promjenom opsega proizvodnje. Zbog navedenoga u radu se predlaže primjena aplikacije retrogradnog (unazadnog) obračuna troškova na temelju izračuna kontribucijske marže, što je nužan postupak za učinkovito donošenje odluka. Kriterij za izračun na kritičnome mjestu proizvodnje jest kontribucijska marža/norma sat, što je vrlo važan parametar za optimalan proizvodno-prodajni program

The repair of foundry defects in steel castings using welding technology

Use of welding technology for the repair of steel castings is particularly common in two areas. These include weld surfacing of protrusions that remained incomplete after casting, or filling the surface defects (cavities). These defects are more common for steel casting than for graphite cast iron, due to the lower fluidity of steel. This article describes a suitable technological process of repairing the defects on the casting using the welding technology. A specimen produced for this purpose was prepared by carving a groove into a cast steel plate 20 GL, which was then filled with a weld metal using MAG (135) technology. The following evaluation of the basic characteristics of the repaired site point to the suitability of the selected technological parameters of the repair procedure. Metallographic evaluation was carried out, further evaluation of mechanical properties by tensile test, bend test and Vickers hardness test. The proposed methodology for the evaluation repair of foundry defects in steel castings also meets the requirements for the approval of welding procedures in accordance with the relevant valid legislation.Web of Science18218017

Primjena programa Image J za ocjenu kvalitete drvnih sortimenata

The goal of this paper was to investigate the possibility and verify the use of the software product “Image J” for the evaluation of the selected qualitative characters of wood as a renewable natural resource. For this purpose, the qualitative character “false heartwood” in beech wood was selected and evaluated in the sample of 63 logs. The aim was to compare the assessment of this qualitative character as it is performed today, namely by visual evaluation, against the use of the software product “Image J”, which is considered to be more precise in assessing this qualitative character. The difference in quality grades of wood assortments between the two methods has also been quantified, as well as the potential economic benefi ts in the practical use of this software product. The possibilities of its use in the evaluation and measurement of other wood qualitative characters have been described, specifi cally those in which the quantification of the affected area is decisive. The results clearly demonstrate that the current visual evaluation of these qualitative characters is not adequately precise and that therefore, in some cases, it underestimates the quality of timber.Cilj ovog rada bio je istražiti mogućnosti i provjeriti primjenu programa ImageJ za vrednovanje odabranih kvalitativnih obilježja drva kao obnovljivoga prirodnog resursa. Za tu svrhu odabrano je kvalitativno obilježje trupaca bukve, tzv. lažna srž, i ocijenjeno na uzorku od 63 trupca. Cilj je bio usporediti procjenu toga kvalitativnog obilježja metodom koja se danas primjenjuje, tj. vizualnom metodom, s metodom u kojoj se primjenjuje softverski proizvod ImageJ, za koju se predviđa da je preciznija u procjeni toga kvalitativnog obilježja. Određena je razlika u kvaliteti razreda različitih drvnih sortimenata procijenjena tim dvjema metodama, te utvrđene potencijalne ekonomske koristi od praktične primjene toga softverskog proizvoda. Opisane su mogućnosti primjene softvera u ocjenjivanju i mjerenju drugih kvalitativnih obilježja drva, posebno onih u kojima je odlučujuća kvantifikacija površine. Rezultati jasno pokazuju da je sadašnja vizualna procjena kvalitativnih obilježja nedovoljno precizna te da je u nekim slučajevima kvaliteta drva podcjenjena

Education and gender-based differences in employee motivation

The main purpose of this article is to show dependencies between education and gender based on selected motivation factors. In order to obtain relevant data, the questionnaire method was used. In the years 2013–2016, 26,416 respondents participated. Descriptive statistics was used for data processing; the relationship between two categorical variables was verified by the chi-quadrate test and Tukey’s HSD test. The results of the research proved the hypotheses; i.e. that there are significant differences in motivation factors among Slovak employees related to their gender and education. The most significant motivation factors included basic salary, job security and a good working team. The paper presents an original verifiable methodology that can be used in research of a similar focus in other European countries. The research results point to the potential of various alternatives for business managers responsible for preparing incentive motivation programmes related to the analysed factors

A pöstyéni öreg kolostor titka : fejezetek egy híres egyházi emlék történetéből

In the northwestern part of the renowned spa town of Piest'any (Pöstyén), completely tucked between family houses, in the garden of one of them, there are ruins of an ancient church. The lack of written sources caused problems concerning the determination of the origin and purpose of this church building. According to the latest findings relying on the analysis of the architectural elements of the church it can be said, that its foundation dates back to the third quarter of the 14th century. The first written record about the church is in the canonical visitation of the Esztergom archbishopric from 1560. The visitation says that there were two churches then, the first one was a parish church and the second a cloister church dedicated to King Stephen the Saint, lying in the field outside the village. The question is, to which religious order the former monastery belonged. Canonical visitations of the parish of Piesfany from the 18th century say, that it once belonged to the Templars. But the truth is that the order was disbanded by pope Clement V. in 1312, so it's impossible that the monastery belonged to the Templar Knights. Studying the iconography of sculptural elements originating from the church some researchers speculate about the presence of the Hospitallers in this place. There is no contemporary evidence on the presence of the Hospitallers in Piesfany. Everything we can say about them is based only on later written but often not very reliable sources, on local tradition or on the interpretation of material sources coming from the preserved church complex. But the fact that Piesfany abounds in a wealth of curative springs makes it very probable to assume the presence of the order who worked with the sick in the monastery in this place. Whether it was the Hospitallers or other religious order, in the current state of research we can't clearly determine

Wearable textile electrodes for ECG measurement

The electrocardiogram (ECG) is one of the most important parameters for monitoring of the physiological state of a person. Currently available systems for ECG monitoring are both stationary and wearable, but the comfort of the monitored person is not at a satisfactory level because these systems are not part of standard clothing. This article is therefore devoted to the development and measurement of wearable textile electrodes for ECG measurement device with high comfort for the user. The electrode material is made of electrically conductive textile. This creates a textile composite that guarantees high comfort for the user while ensuring good quality of ECG measurements. The composite is implemented by a carrier (a T-shirt with flame retardant) and sensing electrodes embroidered with yarn based on a mixture of polyester coated with silver nanoparticles and cotton. The electrodes not only provide great comfort but are also antibacterial and antiallergic due to silver nanoparticles

POTREBA INTEGRIRANJA JAVNOG PUTNIČKOG PROMETA

The paper deals with the issue of supporting public passenger transport and integration in order to ensure the sustainable mobility of population. It highlights the importance of public passenger transport and the reasons why the population prefers cars. The objective of the paper is to analyse public passenger transport without mutual integration of individual transport systems resulting in the fact that it is not sufficiently able to compete with individual automobile transport. It is suggested the process of public passenger transport integration as well as the design of key elements in order to increase road safety. In addition, the paper confirms the hypothesis that by supporting of public passenger transport and increasing the number of individuals transported by public passenger transport, road safety increase can be achieved.Ovaj rad se bavi problematikom potpore javnog prijevoza kao i njegovom integracijom da bi se osigurala održiva mobilnost populacije. Ističe se značaj javnog prijevoza te se navode razlozi zašto generalna populacija preferira automobilski prijevoz. Cilj rada je analizirati javni putnički prijevoz izuzevši individualne načine prijevoza te se zaključuje da se javni ne može mjeriti sa individualnim automobilskim transportom (po broju putnika). U radu se predlaže način integracije javnog putničkog prijevoza i ističe ključne elemente za povećanje sigurnosti na cestama. Dodatno, ovo istraživanje potvrđuje hipotezu da se poboljšanjem javnog prijevoza kao i povećanim brojem korisnika istog povećava sigurnost na cestama

Pendulum Energy Harvester with Amplifier

This paper presents a new principle of inductive vibration power harvester. Harvester is a pendulum that uses energy capacitor which is the mass. The mass is connected to the pendulum via a gearbox to achieve greater movement of the pendulum that generates an electromagnetic voltage. The harvester is developed at a very low frequency (1-10 Hz) which uses the rectified magnetic fluxes. Magnets are statically placed in the harvester case, and relative motion is carried out by the coil. Magnets are static, and the coil moves due to the weight ratio of magnets which the steel leads of the magnetic flux and the coil itself. This paper is focused on a harvester with a mechanical amplifier with the proposed technique is brings the plow harvester access with an auxiliary force. The experimental results indicate that the optimal results of the harvester with an accumulator for the resonant zone are 3.75 Hz, 7 Hz, and 10 Hz

Hot ductility of TiNb IF steel slab after hot torsion testing

The aim of the work was to evaluate the hot ductility loss in TiNb stabilized IF steel directly from the continuously-cast slab using hot torsion testing (plastometry) in the temperature range 600-1250 degrees C according to the basic programme, and also after temperature cycling. A good match of the temperature dependences of number of turns to failure (N-f) and intensity of deformation Se was confirmed. In both cases, the existence of three temperature areas with decrease in plasticity to a minimum was confirmed. The two-stage temperature cycling according to the CT1150 and CT900 programmes mostly resulted in a decrease in plasticity compared to the basic programme. The most significant effect of cycling was related to the CT900 programme below the maximum plasticity in the base programme at 850 degrees C. A less pronounced decrease was observed for CT1150 cycling below the maximum plasticity in the base program at 1050 degrees C. In the case of CT1150 cycling, more complex particles were observed at the fractures compared with the basic programme, namely carbonitrides of Ti and Nb in combination with oxisulfides respectively, then Ti nitrides with oxisulfides or oxides and, in addition, complex (Fe,Nb)P-4, (Ti,Nb)(3)S-4 type particles. Their mean size determined statistically using TEM was much finer, only 20 nm versus 42 nm in the basic programme. Similarly, CT900 cycling revealed finer particles with an average size of 37 nm compared to 105 nm in the basic programme. The observed particles were Al oxides, Ti(N, C) and (Ti, Nb) 2S, in contrast to the particles probably of TiFe and FeMnS in the basic programme. The decrease in plasticity corresponded to the finer particles, newly created in the temperature cycling.Web of Science97art. no. 75