Management Accountant's Role and Functions in the Enterprise Resource Planning Environment - Author's Own Research into Enterprises in Poland

This article seeks to answer whether the implementation of an ERP system has an effect on the management accountant's tasks and functions, especially in the field of performance measurement and internal reporting. The ERP impacts on the controller's role in the organization will be evaluated using field studies on six enterprises owned by multinational corporations. The question that should be asked here is whether controller's functions and tasks will also be unaffected.Celem badania jest próba odpowiedzi na pytanie czy zastosowanie zintegrowanego systemu informatycznego w przedsiębiorstwie zmienia zadania i funkcje specjalisty do spraw rachunkowości zarządczej. Na podstawie studium przypadku sześciu przedsiębiorstw będących częścią koncernów międzynarodowych zostaje dokonana ocena wpływu zastosowania ERP na rolę kontrolera w organizacji. Autor odpowiada również na pytanie czy w funkcjach i zadaniach kontrolera nie zaobserwowane zostaną zmiany w związku z implementacją ERP

Analiza dizajna LCLC rezonantnog invertera za dvostupanjsko dvofazno napajanje

This paper deals with the design analysis and synthesis of power resonant inverter with sinusoidal output voltage for sensitive loads. The proposed filter must be capable of removing higher harmonic components from the supplying voltage to reach a harmonic distortion of roughly 5% in the whole range of the load (0 − 100%). The inverter can be supplied from either single-phase voltage inverter in full- or half- bridge connection, or from simple DC/DC buck converter. Non-symmetrical control causes higher harmonic content, both odd and even. Simulation and experimental results based on designed parameters and subsequently obtained from Matlab and OrCad models confirm good quality of output quantities, voltage and current.Tema je ovog članka analiza dizajna i sinteza učinskog rezonantnog invertera sa sinisuidalnim izlaznim naponom za osjetljive terete. Predloženi filtar mora moći filtrirati više harmonike ulaznog napona kako bi distorzija harmonika bila oko 5% u čitavom radnom području (0−100%). Inverter se može napajati ili iz jednofaznog naponskog invertera u mosnom ili uzrokuje pojavu viših harmonika u signalu, kako parnih tako i neparnih. Simulacijski i eksperimentalni rezultati temeljeni na sintetiziranim parametrima dobivenim od modela napravljenih u programskim paketima Matlab i OrCad potvr.uju dobru kvalitetu izlaznih veličina napona i struje

Trends in post-mastectomy breast reconstruction types at a breast cancer tertiary referral centre before and after introduction of acellular dermal matrices

Background: Reconstructive breast surgery has continued to evolve over the last decade with a key change being the adoption of acellular dermal matrices (ADMs) as an adjunct for implant-based procedures. This retrospective observational study assesses the effect of ADMs on post-mastectomy reconstructive practice performed in a single institution. Methods: We conducted a review of all patients undergoing breast reconstruction at a University Teaching Hospital for an 18-month period before and after adopting ADMs. Demographic, procedural and complication data for these two cohorts were compared (χ2 and Student's t-tests). Results: A total of 264 women (336 breasts), mean age 47.5 years, were identified: 137 before and 127 after the introduction of ADM. Implant-only reconstructions increased from 16% to 52% following the adoption of ADM (p < 0.01), whereas the proportion of both latissimus dorsi and deep inferior epigastric perforator flap reconstructions decreased significantly (31%–11% and 49%–34%, respectively, p < 0.01). The rate of early complications for the implant-only procedures was not significantly different with or without ADM (26% versus 20%, respectively, p = 0.44), despite there being no difference in the rate of adjuvant radiotherapy (22% versus 35%, respectively, p = 0.30). Conclusions: This study showed that since ADM introduction to our centre, more breast reconstructions have been of the implant-only type with consequent reductions in the more complex and expensive autologous techniques. Implant-only procedures that incorporated ADM use had similar complication rates to those that did not