Организация бухгалтерского учета: принципы, регулирование, формы и способы обработки информации в ООО «ХКФ Банк»

Целью выпускной квалификационной работы является анализ организации бухгалтерского учета в ООО "ХКФ Банк" (г. Новосибирск). Для достижения поставленной цели необходимо решить следующие задачи: ? изучить теоретические основы организации бухгалтерского учета в коммерческом банке; ? изучить формы и способы обработки информации в ООО "ХКФ Банк"; ? провести анализ организации бухгалтерского учета в ООО "ХКФ Банк"; ? предложить рекомендации по улучшению организации бухгалтерского учета в ООО "ХКФ Банк". Для исследования материала в работе были использованы такие эмпирические методы, как наблюдение и сравнение, а также эмпирико-теоретический метод анализа.To achieve this goal it is necessary to solve the following tasks: ? to study the theoretical foundations of the organization of accounting in a commercial bank; ? to study the forms and methods of processing information in "HCF Bank"; ? to analyze the organization of accounting in "HCF Bank"; ? to offer recommendations for improving the organization of accounting in "HCF Bank". To study the material in the work, empirical methods such as observation and comparison, as well as the empirical-theoretical analysis method were used

Liquid-liquid extraction design under uncertainty

In the field of liquid-liquid extraction a variety of new processes like extraction from fermentation broths, aqueous two-phase systems or extraction with high viscous media is investigated in the recent years. Process engineers often do not have broad experience with these special applications of liquid-liquid extraction. Therefore it is necessary to find a metric to estimate the quality of a design solution and to compare different possible liquid-liquid extraction processes at an early stage of the design process. One possibility is to define an evaluation criterion like for example the overall process costs, which is determined for each option, and explicitly consider uncertainties in the design variables. A framework for an easy comparison of different liquid-liquid extraction processes ranging from various solvents to diverse equipment during every stage of the process development is presented. Using uncertainty propagation the overall uncertainty of the chosen evaluation criterion is estimated. As each step of a design process is meant to reduce uncertainty about the final solution of the design challenge the following design steps are proposed in a way that the new information has the highest possible impact on deciding whether a process option is further investigated or not regarded in the next step. Within this framework it is possible to make sound decisions yet at an early stage of the process development and allocate resources for the process and equipment design in an efficient manner. To keep track on all investigated alternatives and decisions, results can be visualized and documented in option trees. In this presentation an algorithm considering uncertainties in the design of liquid-liquid extraction is introduced and its general application on the design process is discussed

Systematic Downstream Development, Optimization and Equipment Design for Biobased Products and Processes

Biobased synthesis poses specific challenges due to the properties of raw materials, intermediates, and products. They are induced by the higher oxygen content as compared to fossil feedstock. Thus low vapor pressure, higher viscosity, low concentration in aqueous solution will require new, preferably liquid-based downstream processes, for which many different options can be proposed. A systematic method to evaluate such a multitude of options based on cascaded option trees is presented, which combines representation and evaluation of options on a suitably chosen level of detail. Criteria, which have to be fulfilled by the options, are flexibly evaluated ranging from input of experts to detailed simulation. Clear visualization also allows transparent communication of results to members of interdisciplinary teams and project partners. The method is demonstrated for extractive separation steps including real-world problems encountered. This includes high viscosities, presence of solids or microorganisms leading to crud formation, and optimization of process conditions solving the conflicting challenges balancing e.g. between low toxicity to microorganisms and process efficiency

Genetski parametri za rast pri teletih šarole pasme

Genetic parameters for birth weight (BW), weight at the beginning (WB), in the middle (WM), and at the end of grazing season (WE), as well as weight at the age of one year (WY) were estimated. Data were collected on 319 Charolais calves. The total number of records, including pedigree data (parents and grandparents) was 377 animals. Variance and covariance components were estimated by REML method using the VCE-5 package. The effects of sex, parity and year of birth were included in the models for all traits. Age of calves at the beginning of grazing season was included as linear regression in models for all traits except for birth weight. The age of calves in the middle, at the end of grazing season, and age at approximately one year were included as linear regression in the models for corresponding weights. Direct additive genetic effect was included in models for all traits as random effect. Estimated heritabilities for BW, WB, WM, WE and WY were 0.62+-0.06, 0.23+-0.09, 0.35+-0.08, 0.29+-0.07 and 0.23+-0.07, respectively.Ocenjeni so bili genetski parametri za rojstno maso (BW), telesno maso na začetku (WB), sredini (WM) in na koncu pašne sezone (WE) ter ob starosti enega leta (WY). Podatki so bili zbrani na 319 teletih šarole pasme. Skupno število zapisov vključno s podatki o poreklu (starši in stari starši) je bilo 377 živali. Komponente varianc in kovarianc so bile ocenjene z metodo REML in uporabo VCE-5 paketa. Vplivi spola, zaporedne telitve in leta rojstva so bili vključeni v modele za vse proučevane lastnosti. Starost telet na začetku paše je bila kot linearna regresija vključena v modele za vse lastnosti razen v model za rojstno maso. Starost telet na sredini in na koncu paše ter starost ob približno enem letu pa je bila kot linearna regresija vključena v modele za pripadajoče telesne mase. Direktni aditivni genetski vpliv je bil vključen v modele za vse lastnosti kot naključni vpliv. Ocenjene heritabilitete za BW, WB, WM, WE in WY so bile 0,62+-0,060,23+-0,090,35+-0,080,29+-0,07 in 0,23+-0,07