How Risky are Your Lease vs. Buy Decisions?

Adding risk analysis to your lease vs. buy analytics can make the decision process more involved, but it is worth the effort strategically. To accomplish this, you need to create a comparable analysis that estimates the risk in a lease vs. buy decision. With a few additional steps in the present value analytics, you can develop comparable information to capture the risk of one option over another and manage expectations

Characterization of NTC thick film thermistor paste Cu0.2Ni0.5Zn1.0Mn1.3O4

A powder of Cu0.2Ni0.5Zn1.0 Mn1.3O4 composition for custom thermistor was prepared by using the respective mixture of metal oxides and solid state reaction at 1000 °C/4h in air. The obtained thermistor powder was milled in the planetary ball mill and agate mill for a prolonged time to achieve submicron powder. The prepared thermistor powder was further characterized by using XRD and SEM techniques. After that, the thermistor powder was pressed into small disc-shaped samples and sintered at 1150 °C/2h. The sintered samples were also characterized by using XRD and SEM. The main electrical properties such as nominal resistance R and thermistor exponential factor B were measured in the climatic test chamber. After that, the thick film paste was prepared using the same powder, an organic vehicle and a glass frit. The paste was printed on alumina substrate, dried at 150 °C /30 min and sintered in air at 850 °C /10 min in a hybrid conveyor furnace. Planar electrodes were printed on the sintered NTC thermistor layer using PdAg thick film paste. The electric properties of the sintered thick film thermistor were also measured in the climatic test chamber. The obtained results were used for development of novel self-heating thermistor applications

Composite Manufacturing Company: A Financial (MIS) Statement Case

Composite Manufacturing is a thriving privately-held company, whose owners need to attract outside investors. Composite’s financial statements have not been professionally prepared nor audited. Although there is no fraud or intentional wrongdoing, the inexperience of the owners and their bookkeeper has resulted in improper financial reporting. In this case students will have to identify and restate revenues, expenses, assets, liabilities, and retained earnings in so far as they are not reported in accord with generally accepted accounting principles. Students are provided with a “Student Adjustment Template” and a “Student Worksheet Template” that allow them to make correcting entries in an organized manner as well as make subsequent changes to the financial statements.  Instructors will be provided with teaching notes, a “Student Adjustment Template Solution” and a “Student Worksheet Template Solution” upon contacting the authors

Effect of water stress on yield and evapotranspiration of sunflower

An experiment was conducted at Rimski Šančevi Experiment Field of Institute of Field and Vegetable Crops in Novi Sad during 2000 - 2005. The soil in the experimental plot was calcareous chernozem on loess terrace. Using the yield response factor (ky), the study investigated how sunflower yield and evapotranspiration were affected by deficit of available soil water during the growing season. The experiment consisted of an irrigated treatment (T1), in which irrigation was used when soil moisture levels dropped to 60-65% of FC (field capacity), and a nonirrigated control treatment (T0). The sunflower hybrid used in the study was NS-H-111. On average, no significant differences in yield level were observed between T1 (3.79 t ha-1) and T0 (3.75 t ha-1) treatments. Seasonal evapotranspiration (ETm) obtained in T1 treatment was in the 402-479 mm range. The yield response factor (ky) was obtained as 0.20 for total growing season and 0.27, 0.31 and 0.48 for vegetative, flowering and yield formation period, respectively. Period from flowering to maturity was the most sensitive towards water deficiency

Organic vs conventional production of peppermint, lemon balm, and lavender; effect on yields and oil composition

Organic production and markets are expanding rapidly. A field study was conducted to compare effects of organic (OS) and conventional (CS) production systems and unfertilized control on peppermint (Mentha x piperita L.), lemon balm (Melissa officinalis L.), and lavender (Lavandula angustifolia Mill.) productivity and oil profile. In peppermint, both production systems provided greater yields than the yields in the unfertilized control. The application of vermicompost at 20 t/ha increased peppermint fresh biomass and essential oil yields with 20-31% and 24-28%, respectively, compared with the control. However, peppermint herbage and essential oil yields under OS were 7-87% and 13-54%, respectively, lower compared with the respective yields under CS. Overall, peppermint under OS had slightly higher essential oil content compared to the control; however, the oil composition was not significantly different from that in the CS. In lemon balm, fresh herbage yields in the OS were increased by 12-70% relative to the unfertilized control. However, compared with the yields at CS plots, yields in the OS were satisfactory only during the first year. In the second year, fresh herbage yields in the OS were up to 70% lower compared with those from the CS. The production system did not have a significant effect on the lemon balm oil content and composition. In lavender, the OS included two applications of probiotic product on six lavender genotypes. During the first year, CS lavender had 6 to 13% greater essential oil yield compared with the organically grown ones. In the second year, CS grown lavender out yielded OS grown by 9 to 24% in the case of inflorescence and 13 to 24% in the case of essential oil. However, during the third year of the study, the yields of inflorescences from OS stabilized and almost equaled those from CS. Overall, organic production of peppermint, lemon balm, and lavender may result in lower yields in the first 2-3 years, however, the essential oil content and composition may not be affected. Depending on the price premiums for organically produced herbage and essential oil, organically produced peppermint, lemon balm, and lavender may be economically and agronomically viable after the initial couple of years

Organic vs conventional production of peppermint, lemon balm, and lavender; effect on yields and oil composition

Organic production and markets are expanding rapidly. A field study was conducted to compare effects of organic (OS) and conventional (CS) production systems and unfertilized control on peppermint (Mentha x piperita L.), lemon balm (Melissa officinalis L.), and lavender (Lavandula angustifolia Mill.) productivity and oil profile. In peppermint, both production systems provided greater yields than the yields in the unfertilized control. The application of vermicompost at 20 t/ha increased peppermint fresh biomass and essential oil yields with 20-31% and 24-28%, respectively, compared with the control. However, peppermint herbage and essential oil yields under OS were 7-87% and 13-54%, respectively, lower compared with the respective yields under CS. Overall, peppermint under OS had slightly higher essential oil content compared to the control; however, the oil composition was not significantly different from that in the CS. In lemon balm, fresh herbage yields in the OS were increased by 12-70% relative to the unfertilized control. However, compared with the yields at CS plots, yields in the OS were satisfactory only during the first year. In the second year, fresh herbage yields in the OS were up to 70% lower compared with those from the CS. The production system did not have a significant effect on the lemon balm oil content and composition. In lavender, the OS included two applications of probiotic product on six lavender genotypes. During the first year, CS lavender had 6 to 13% greater essential oil yield compared with the organically grown ones. In the second year, CS grown lavender out yielded OS grown by 9 to 24% in the case of inflorescence and 13 to 24% in the case of essential oil. However, during the third year of the study, the yields of inflorescences from OS stabilized and almost equaled those from CS. Overall, organic production of peppermint, lemon balm, and lavender may result in lower yields in the first 2-3 years, however, the essential oil content and composition may not be affected. Depending on the price premiums for organically produced herbage and essential oil, organically produced peppermint, lemon balm, and lavender may be economically and agronomically viable after the initial couple of years

[Die veranderungen in der struktur der patienten nach alter und geschlecht in drei zeitabschnitten]

Proučavajući podatke 2 677 pacijenata, dobivene iz arhiva Zavoda za stomatološku protetiku Stomatološkog fakulteta Sveučilišta u Zagrebu , autori su ispitivali promjene u strukturi pacijenata nosilaca totalnih proteza po dobi i spolu u tri vremenska razdoblja, u rasponu od 1961. do 1969. godine. Na temelju obrade podataka, autori su došli do zaključaka, da se od prvog prema trećem ispitivanom vremenskom razdoblju pokazuje sve snažnija tendencija pojavljivanja nosilaca totalnih proteza već u m lađim dobnim skupinama koje su ispitivane. Ujedno dolaze do zaključka, na temelju distribucija frekvencija podataka, da postoji tendencija sve većeg širenja po dobnim skupinama u kasnijim vremenskim razdobljima. Autori naglašavaju da se na takvom uzorku ne može dokazati utjecaj realnih štetnih faktora na promjenu u strukturi pacijenata te smatraju da bi trebalo izvršiti istraživanje epidemiološkog karaktera u reprezentativnom uzorku.Studying the histories of 2677 patients obtained fro m the archives of the Institute for Stomatologic Prosthetics of the FacuIty of Stomatology, University of Zagreb , the authors investigated structural changes in patients who had total prostheses. These were divided according to age and sex into three periods ranging from 1961 to 1969. Reviewing the data obtained, the authors reached the conclusion that from the firt to the third investigated period a growing tendency showed of the appearance o f total prostheses in subjects of the younger age groups. Simultaneously on the basis of the distribution s of incidence the conclusion was drawn that there existed a tendency of an increase in the numbers o f patients according to age groups in the later periods. The authors emphasize the fact that it is impossible to prove the effect of truly harmful factors on the change in the structure o f patients on such an example and therefore consider it necessary to carry out an investigation of an epidemiologic character on a representative sample.An Hand von Angaben uber 2677 Patienten aus dem Archiv der Zahnprothetischen Abteilung der Stomatologischen Fakultatin Zagreb , haben die Autoren die Veranderungen in der Struktur der Trager von Totalprothesen nach Alter und Geschlecht in drei Zeitabschnitten, und zwar von 1961 bis 1969, gepruft. Die Autoren kommen zum Ergebnis, dass sich eine stets starkere Tendenz in der Zunahme der totalen Prothesen schon in jungeren Altersgruppen, bemerkbar macht. Auf Grund der Verteilung der Angabenfrequenz konnten sie auch feststellen, dass eine Tendenz zu einer Zunahme der Patientenzahl in den spateren Zeitabschnitten besteht. Doch kann man auf Grund dieser Angaben zu keinen Schlussfolgerungen uber den Einfluss von schadlichen Faktoren auf die Anderung der Patientenstrukturkommen, da fur waren Untersuchungen epidemiologischen Charakters notwendig

Photoinduced processes, radiation interaction with material and damages - material hardness

Photo and nuclear radiation induced processes are considered through the interaction of radiation with semiconducting, metallic and other materials, including the scintillator materials. The improvement of component efficiency by the use of quantum generators, trimming and hybrid processes with nuclear radiation has been analyzed. The studied processes can be positive or negative depending on application. Besides the experimental approach to the processes and chosen interactions, the analytical description of our experiments, as well as ones from other references, has been performed. The contemporary couplings between the nuclear physics, laser techniques and respective dosimetric aspects have been considered

Photoinduced processes, radiation interaction with material and damages - material hardness

Photo and nuclear radiation induced processes are considered through the interaction of radiation with semiconducting, metallic and other materials, including the scintillator materials. The improvement of component efficiency by the use of quantum generators, trimming and hybrid processes with nuclear radiation has been analyzed. The studied processes can be positive or negative depending on application. Besides the experimental approach to the processes and chosen interactions, the analytical description of our experiments, as well as ones from other references, has been performed. The contemporary couplings between the nuclear physics, laser techniques and respective dosimetric aspects have been considered

MÖGLICHKEITEN DER ORGANISATION DES ERZIEHUNGS- UND BILDUNGSPROZESSES ZUM ZWECK DES UMWELTSCHUTZES

Interes za životnu sredinu javlja se na rano - od trenutka kada dijete počne shvaćati i proučavati svijet oko sebe. U tijeku ranog iskustvenog perioda dijete prva saznanja o svom životnom okruženju dobiva od roditelja, zatim predškolsko obrazovanje i odgoj, kao i škola postaju njegovi osnovni izvori informacija. Klasičan oblik organiziranja nastavnog procesa podrazumijeva ekološke sadržaje, samo u okviru nekih nastavnih predmeta, kao što je to, npr. biologija, dok suvremeni trendovi odgojno-obrazovnog procesa pridaju kudikamo veći značaj ekološkom pogledu na svijet i pružaju veće mogućnosti za ekološko obrazovanje. Neke od takvih mogućnosti ukazuju se kroz rad s učenicima u okviru uređenja školskog prostora i organiziranja nastave u ekološkim učionicama. Ovi „alternativni“ oblici izvođenja nastave omogućavaju razvoj ekološke kulture i ekološke svijesti, kao njene značajne dimenzije. Ekološka učionica podrazumijeva organiziranje nastave u školi u prirodi. U prirodnom okruženju dijete stječe mogućnost za očiglednu povezanost odgojno-obrazovnih i životnih sadržaja. Ovaj vid odgojno-obrazovnog rada predstavlja povoljno okruženje za šire pedagoško i psihološko djelovanje i utjecaj na formiranje i razvoj cjelokupne osobnosti djeteta, posebno na razvoj onih karakteristika koje će doprinijeti njegovoj ekološkoj kulturi i ekološkoj svijesti. U ovaj koncept možemo uključiti i metodu ekoloških igara, ogleda i ekoloških projekata.An interest in the living environment develops early on – from the moment a child begins to understand and examine the world around it. During its early experiences, the child receives its first information about its living environment from its parents, followed by preschool education and then school as its main source of information. A classic form of organizing the process of education involves environmental content, but within certain subjects such as, for example, biology, while contemporary trends in the education process place much more emphasis on ecological worldview and offer more possibilities for environmental education. Some of these possibilities are working with students in specially designed school environments such as the organization of classes in environmental classrooms. These “alternative” ways of conducting classes enable the development of environmental culture and consciousness, as key dimensions of such education. Environmental classroom entails organizing school classes in nature. Within natural environment the child has the possibility to connect educational and life contents. This type of educational work represents a desirable environment for wider pedagogical and psychological development of child’s complete personality, especially those characteristics that will contribute to its environmental culture and consciousness. We can include in this concept environmental games and projects as educational methods.Das Interesse an der Umwelt entsteht schon früh – im Moment, wenn das Kind die Welt um sich zu verstehen und zu erforschen anfängt. Im Laufe der frühen Erfahrungsperiode bekommt das Kind erste Erkenntnisse über sein Lebensumfeld von seinen Eltern, danach werden die Vorschulerziehung und –bildung, sowie die Schule zu seinen basischen Informationsquellen. Die klassische Form der Organisation des Unterrichtsprozesses setzt ökologische Inhalte nur im Rahmen einiger Unterrichtsfächer wie z.B. Biologie voraus, während moderne Trends im Erziehungs- und Bildungsprozess der ökologischen Weltanschauung eine viel größere Bedeutung beimessen und größere Möglichkeiten für eine ökologische Bildung bieten. Einige solcher Möglichkeiten bieten sich durch die Arbeit mit Schülern im Rahmen der Einrichtung des Schulraumes und der Organisation des Unterrichts in Öko-Klassenzimmern. Diese „alternativen“ Unterrichtsformen ermöglichen die Entwicklung der Umweltkultur und des Umweltbewusstseins. Das Öko-Klassenzimmer setzt das Organisieren des Unterrichts in der Schule in der Natur voraus. In einer natürlichen Umgebung bekommt das Kind die Möglichkeit einer off ensichtlichen Verbindung von Erziehungs- und Bildungsinhalten mit Lebensinhalten. Dieser Aspekt der Erziehungs- und Bildungsarbeit stellt eine günstige Umgebung für pädagogische und psychologische Wirkung und den Einfl uss auf die Entstehung und Entwicklung der ganzen Persönlichkeit des Kindes, besonders jener Merkmale, die zu seiner Umweltkultur und zum Umweltbewusstsein beitragen werden. In dieses Konzept können wir die Methode von Öko-Spielen, Versuchen und Öko-Projekten einschließen