AMERIČKA VS NJEMAČKA ACTIVITY-BASED COSTING (ABC) METODA. UČINCI NA UPRAVLJANJE POSLOVNIM ODLUKAMA U AUTOMOBILSKOJ INDUSTRIJI

This paper seeks to describe the role that activity-oriented cost accounting systems, i.e. US American and German activity-based costing, play in the establishment of supply-chainnetworks in the modern automotive industry. These cost accounting systems are the subject of analysis for two reasons: they relatively successfully describe the causality principle between cost drivers and cost objects and represent two different approaches of cost calculation within the activity-oriented concept. Also, the paper attempts to show that the efficiency of these systems is contingent on the value chain activity to which the systems were applied. Although based on identical conceptual frameworks, these systems do not have the same cost allocation purposes in automotive industry.Ovaj rad nastoji opisati ulogu koju sustavi obračuna troškova utemeljeni na aktivnostima, tj. američki i njemački sustav obračuna troškova po aktivnostima imaju u uspostavljanju mreže opskrbe u suvremenoj automobilskoj industriji. Ovi sustavi obračuna troškova su predmet analize iz dva razloga: relativno uspješno opisuju princip uzročnosti izmjeđu izazivača troškova i mjesta troškova i predstavljaju dva različita pristupa obračuna troškova unutar koncepta koji se temelji na aktivnostima. Teži se dokazivanju da učinkovitost ovih sistema ovisi od toga u kom području lanca stvaranja vrijednosti su primjenjeni. Iako se temelje na istom konceptualnom okviru, oni nemaju iste ciljeve obračuna troškova u automobilskoj industriji

New materials and technologies in aero and space research

Space technology plays an integral and indispensable role in our daily lives. Whether we are talking about live broadcasts of World Cup matches, satellite-assisted emergency management efforts, or the nightly weather forecast, one thing is true: our lives would be very different without satellite images or satellite-based communication and navigation systems. Space technology is key to our modern, knowledge-based society. Today space makes a vital contribution when it comes to promoting research and development, education and innovation, economic growth, providing highly qualified jobs, improving our quality of life, protecting the Earth, ensuring our security and defence and furthering international cooperation. Military platforms—such as ships, aircraft, and ground vehicles— rely on advanced materials to make them lighter, stronger, and more resistant to harsh environmental conditions. Currently, the process for developing new materials frequently takes longer than a decade. This lengthy process often means that developers of new military platforms are forced to rely on decades-old, mature materials, because potentially more advanced materials are still being developed and tested and are considered too large a risk to be implemented into platform designs. Al alloys have been the primary material for the structural parts of aircraft because of their well known performance, well established design methods, manufacturing and reliable inspection techniques. Fiber reinforced polymer composites have been increasingly used in aerospace. Fiber Metal Laminate (FML) is a new kind of hybrid composite. Materials used to construct spacecraft and protective gear—including the International Space Station and space suits for astronauts—must be lightweight yet strong enough to guard against cosmic dust that travels at hypervelocity

Electrical properties of doped BaTiO3 Ceramics

The electrical resistivity and PTCR (Positive Temperature Coefficient of Resistivity) effect doped BaTiO3 ceramics with different dopant were investigated in this paper, The content of additive in doped samples were ranged from 0.01 to 1.0 at% Er/Yb. The samples were prepared by a conventional solid state sintering procedure and sintered at 1320 °C for 4 hours. For samples doped with Er2O3 (0.01 at% Er/Yb), SEM analysis shows abnormal grain growth with the average size range between 20 μm - 40 μm. For samples doped with Yb2O3 the average size was from 30 μm - 50 μm. With increase of dopants concentration the average grain size decreases, and for samples doped with 1.0 at% Er/Yb, grain size range between 3 μm - 20 μm for samples doped with Er and between 1 μm - 10 μm for samples doped with Yb2O3. The specific electrical resistance were measured in temperature range from 25 °C to 170°C at different frequencies, ranged from 100Hz to 1MHz. To a temperature of 120 °C, resistance has a slight increase with increasing of temperature, but above this temperature the resistance rapidly increasing. The value of the specific electrical resistance decreases with increasing concentration of Er/Yb, reached the minimum at certain dopant content (0.5 at% Er/Yb), then increased rapidly with dopant content in high doping level

Prva pojava raka stabla na uljanoj repici prouzrokovač Leptosphaeria biglobosa u Srbiji

In October 2010 the occurrence of the stem canker symptoms in rapeseed was observed at the locality Rimski Šančevi in Serbia. Several strains of fungi were isolated from the stem. Morphological characteristics of the isolates were studied on a PDA medium at 25±1oC: growth rate, colour, shape and appearance of colonies and the edge of the colony, the pigment, size, colour and shape of pycnidiospores and pycnidia in 10 isolates (isolated in Serbia K-111, IK-112, K-113, K-114, K-115, K-116, IK-117, K-118, K-119, and K-120). All tested strains had fast growth, the regular form of colonies and poor sporulation on nutrient medium. Pycnidiospores are unicellular, hyaline, and mostly straight, with or without a drop of oil. Molecular identification was performed by the application the PCR technique using primers PN3/PN10. In addition to these 10 isolates, two reference strains obtained from the Centre for Agricultural Studies, Rothamsted, UK, which are marked with L. m (Leptosphaena maculanS), L. b (Leptosphaeria biglobosa) and 7 reference isolates originating from Serbia, which are marked K-7, St-16, GS-25, L-5, C-3, LJ-2, S-1 were used. On the basis of DNA amplification with primers PN3 and PN10 tape length was about 580 bp for isolates (L.b, IK-111, K-112, K-113, K-114, K-115, K-116, K-117, K-118, K-119, K-120) while that was 560 bp for other group of isolates (L.m, K-7, St-16, GS-25, L-5, C-3, LJ- 2, S-1).This study showed that 10 isolates (K-111, K-112, K-113, IK- 114, K-115, K-116, K-117, K-118, K-119, K-120) isolated from the stem of rapeseed belong to the species Leptosphaeria biglobosa.U oktobru 2010. pojava simptoma raka stabla na uljanoj repici je uočena na lokalitetu Rimski šančevi u Srbiji. Nekoliko izolata gljive je izolovano iz stabla. Morfološke karakteristike 10 izolata izolovanih u Srbiji su proučene na PDA podlozi, na temperaturi 25±1 oC : rast, boja, oblik, izgled kolonija ivice kolonije, lučenje pigmenta, veličina, boja i oblik piknospora i piknida K-111, K-112, K-113, K-114, K-115, K-116, K-117, K-118, K-119, K-120. Svi testirani izolati imaju brz porast, pravilan oblik kolonija i slabu sporulaciju na hranljivoj podlozi. Piknospore su jednoćelijske, hijalne, uglavnom prave, sa ili bez kapi ulja. Molekularna identifikadja je urađena upotrebom PCR tehnike korišćenjem prajmera PN3/PN10. Pored ovih izolata, dva referentna soja su dobijena iz Centra za poljoprivredna istraživanja Rothamsted, Ujedinjeno Kraljevstvo, i označeni sa L. m {Leptosphaeria maculans), L. b (Leptosphaeria biglobosa) i 7 izolata poreklom iz Srbije, označenih sa K-7, St-16, GS-25, L-5, C-3, LJ-2, S-1. Na osnovu DNK amplifikacije sa prajmerima PN3 i PN10 dužina je oko 580 bp (L.b, K-111, K-112, K-113, K-114, K- 115, K-116, K-117, K-118, K-119, K-120) dok kod drugih izolata (L.m, K-7, St-16, GS-25, L-5, C-3, LJ- 2, S-1) je 560 bp. Ova proučavanja su pokazala da svi ispitivani izolati (K-111, K-112, K-113, K-114, K-115, K-116, K-117, K- 118, K-119, K-120) izolovani iz prizemnog dela stabla uljane repice pripadaju vrsti Leptosphaeria biglobosa

The Rare-Earths influences on doped BaTiO3-Ceramics Microstructure and Electric Characteristics

The influence of rare-earth additive content on microstructure and electric properties of doped BaTiO3 ceramics is investigated. The concentration of Er2O3 and Yb2O3 in the doped samples range from 0.01 to 1.0at % . The samples are prepared by the conventional solid state reaction, and sintered at 1320° and 1350°C in air atmosphere for 4 hours. SEM analysis shows that all samples are characterized by polygonal grains. The uniform and homogeneous microstructure with grain size ranged from 20 to 45μm is the main low doped samples characteristics. For the samples doped with the higher dopant concentration (0.5 and 1.0 at%) the average grains size is ranged from 5 to 10μm. Dielectric measurements are carried out as a function of temperature up to 180°C at different frequencies. The low doped samples display the high value of dielectric permittivity at room temperature. A nearly flat permittivity-temperature response is obtained in specimens with higher additive content. The Curie temperature of doped samples were ranged from 126 to 130°C. The Curie constant for all series of samples decrease with increment of dopant concentration and the lowest values is mesured from samples doped with 0.01 wt% of aditive. The obtained value of γ pointed out that the specimens have almost sharp phase transition. Also, the specific electrical resistance is measured in function of temperature at the different frequencies from 100Hz to 1MHz. With increasing additives concentration, the electrical resistance decreases to the concentration of 0.5 at% and then increases

The Electrical Characteristics of Nb doped BaTiO3 Ceramics

The Nb doped BaTiO3 ceramics, with different Nb2O5 content, ranging from 0.5 to 2.0 at% Nb, were investigated regarding their electrical characteristics in this paper. Nb/BaTiO3 ceramics using in this investigation were prepared by the conventional solid state reaction and sintered at 1320°C in an air atmosphere for 2 hours. The dielectric characteristic of doped BaTiO3 ceramics like as dielectric constant, dissipation factor, impedance (resistance, reactance) have been done by using LCR-Meter Agilent 4284A in the frequency range 20 Hz-1 MHz and Agilent E4991A RF Impedance/Material Analyzer for high frequency measurements (1 MHz – 3 GHz). Dielectric constant and tangent losses after initial large values remains nearly independent of frequency greater than 3 kHz. Dielectric measurements were carried out as a function of temperature up to 180°C. The low doped samples sintered at 1320°C, display the high value of dielectric permittivity at room temperature, 2600 for 0.5Nb/BaTiO3. A nearly flat permittivity-temperature response was obtained in specimens with 2.0 at% additive content. The Curie-Weiss and modified Curie-Weiss law is used to clarify the influence of dopant on the dielectric properties and BaTiO3 phase transformation. All investigated samples have an electrical resistivity ρ >105 Ωcm at room temperature

Struktura i stereohemija poli-(1-naftilamina) elektrohemijski sintetisanog u neutralnom acetonitrilnom rastvoru

Poly-(1-naphthylamine) films were synthesized potentiodinamically and potentiostatically from 1-naphthylamine in neutral acetonitrile medium using a platinum electrode. These polymer films were investigated by infrared spectroscopy. Contrary to earlier published results neglecting the stereochemistry of the poly-(1-naphthylamine), we predict on the basis of quantum stereochemical analysis of the possible structural subunits of the polymer, that the ordinary N–C(4) coupled product is not predominant in the polymer because it is far removed from the expected planarity. Based on the results of IR investigations and semiempirical quantum chemical calculations, it is proposed that the polymer products are formed via mixed N–C(4), N–C(5) and N–C(7) coupling routes. The heats of formation of the oxidized 1-naphthylamine dimers and hexamers were calculated.Poli-(1-naftilaminski) filmovi sintetisani su potenciostatski i potenciodinamički iz neutralnog acetonitrilnog rastvora 1-naftilamina na platinskoj elektrodi. Ovi polimerni filmovi ispitivani su IR spektroskopijom. Za razliku od ranije publikovanih rezultata koji su zanemarivali stereohemiju poli-1(-naftilamina), u ovom radu se predviđa na osnovu kvantne stereohemijske analize mogućih strukturnih jedinica polimera da uobičajeni N–C(4) kuplovani produkt nije predominantan u polimeru, jer njegova struktura nije planarna. Na osnovu rezultata IR ispitivanja i semiempirijskih kvantno-hemijskih proračuna mi pretpostavljeno je da se polimerni produkti formiraju kombinovanim N–C(4), N–C(5) i N–C(7) načinima vezivanja 1-naftilamina. U ovom radu su takođe izračunate toplote nastajanja oksidovanih dimera i heksamera 1-naftilamina

Nusproizvodi semenske dorade crne (Brassica Nigra) i bele (Sinapis Alba) slačice kao hrana za životinje - mogućnosti i opasnosti

The agri-food industry generates thousands of tons of by-products such as skins, peels, seeds, leaves and other inedible fractions. Such by-products usually cause environmental issues due to their large amounts and high water activity promoting microbial development. Food by-products can be readily recycled and utilized as a source of fuel, feed and fertilizer. Therefore, it seems logical and feasible to turn food by-products into animal feeds. The purpose of this study is to produce a new animal feed compound by extruding by-products of black and white mustard seeds production. After extrusion, the feed compound obtained was dried and stored in two manners: under ambient conditions and in a climate chamber under accelerated conditions of high temperature and air humidity. Our objective was to examine the oxidative stability of the feed compound produced, and to compare the properties of black and white mustard seed extrudates.Semenska proizvodnja stvara ogromne količine prehrambenog otpada svake godine, kao što su polomljenia zrna, ljuske, nejestivi delovi biljke, kao i delovi neadekvatnih senzornih i nutritivnih karakteristika. Jednostavan način za smanjenje količine semenskog 'otpada' ogleda se u što masovnijoj upotrebi u daljim ciklusima prerade. S obzirom na samo poreklo sirovina, kao najlogičniji i najjednostavniji vid dalje upotrebe odbačenih semenskih nusproizvoda nameće se proizvodnja hrane za životinje. Stoga je cilj ovog istraživanja bio da se ispita mogućnost upotrebe nusproizvoda semenske dorade crne i bele slačice u proizvodnji novog hraniva za ishranu životinja uz primenu tehnološkog postupka ekstrudiranja. Imajući u vidu hemijski sastav sirovine, nakon ekstrudiranja pristupljeno je ispitivanju je skladišne stabilnosti proizvedenih ekstrudata, praćenjem oksidativnih promena masne faze proizvoda. Proizvedeno hranivo je osušeno i skladišteno na dva načina. Prva grupa uzoraka skladištena je na sobnim uslovima temperature i vlažnosti vazduha, dok je druga grupa uzoraka skladištena u klima komori pri ubrzanim uslovima povišene temterature (65°C) i vlažnosti vazduha (φ = 70%). Sledeći parametri sukcesivno su praćeni tokom perioda skladištenja: mikrobiološki status uzoraka, peroksidni broj kao merilo primarne oksidacije proizvoda i supstance reaktivna sa tiobarbiturinskom kiselinom (Thiobarbituric Acid Reactive Substances - TBARS) i anisidinski broj kao merilo sekundarne oksidacije proizvoda. Dobijeni rezultati ukazuju na to da proizvedeni ekstrudati pokazuju značajan potencijal kao novo hranivo za životinje. Visok sadržaj proteina, a u isto vreme i masti, svrstavaju ekstrudirane nusproizvode slačice u proteinsko-energetska hraniva. Poredeći ova dva parametra sa vrednostima konvencionalnih hraniva, može se reći da su oba ekstrudata slična ekstrudiranoj soji. Međutim, ono što predstavlja problem, jeste visok sadržaj celuloze (preko 20% u oba ekstrudata), što je značajan limitirajući faktor u ishrani životinja. Za proizvedene ekstrudate karakterističan je visok sadržaj nezasićenih masnih kiselina. Ograničenje u nesmetanoj upotrebi ovih ekstrudata u ishrani životinja predstavlja visok sadržaj eruka kiseline, jedinjenu poznatom po svom antinutritivnom dejstvu, a koji ekstrudiranjem nije bilo moguće smanjiti. Takođe je utvrđeno da je ekstrudat proizveden od nusproizvoda crne slačice stabilniji od ekstrudiranih nusproizvoda bele slačice

Mogućnost prenošenja Leptosphaeria maculans i Leptosphaeria biglobosa semenom uljane repice

Stem canker (blackleg) is economically the most important disease of oilseed rape world­wide. This disease is caused by two species of pathogenic fungi of the genus Leptosphaeria: Leptosphaeria maculans (Desm.) ces. and de Not anamorf Phoma lingam (Tode. Fr.) Desmas, that causes stem canker and blackleg root and Leptospaeria biglobosa Shoem and Brun, that causes symptoms such as cancers of the upper part of the stem usually causing less damage, and can cause serious damage in countries with higher summer temperatures. Pathogenic fungi from one area to another are transmitted by ascospores and contaminated (infected) seed. In order to prove the modes of transmission of parasites, the test is done transmitting the parasite by seeds. Disinfected seeds of oilseed rape cultivars Quinta were submerged in the suspension of pycnospores. Submerged seeds were kept at 20 º C ± 1 º C and 12 h photoperiod for 48 h. After planting in plastic containers seeds were kept at 25 º C ± 1 º C and 12h photoperiod. In this experiment the following isolates were used: C-5, L-5, K-7, LJ-3, S-11, St-1, GS-3 and Lm as a reference isolate (L. maculans) fol­lowed by K-113, K-115 and Lb as a reference isolate (L. biglobosa). The symptoms were as­sessed after 7 and 14 days after emergence. Ratings were made with + which meant visible symptoms on cotyledons or hypocotyl and - what referred to healthy plants. After 7 days, the isolates (Lm, C-5, L-5, K-7, LJ-3, S-11, St-1, GS-3) were caused disease symptoms on plants of oilseed rape. This pathogenicity is reflected in the number of seedlings, leaf spots and stalk lodging cotyledons. At izolate Lb (reference isolate L. biglobosa) K-113 and K-115 after 7 and 14 days was not observed pathogenicity on rapeseed plants. The control variety seeds were soaked in distilled water. The trial was set in 6 reps, and pathogenicity of fungal isolates in relation to the control was tested using Dunette's test. After 14 days re-isolation of pathogen was done.Rak stabla (crna noga) je najznačajnije oboljenje uljane repice širom sveta. Bolest mogu prouzrokovati dve vrste patogenih gljiva iz roda Leptosphaeria: Leptosphaeria maculans (Desm.) ces. i de Not, anamorf Phoma lingam (Tode. Fr.) Desmas, koja prouzrokuje rak stabla i crnu nogu na korenu i Leptospaeria biglobosa Shoem and Brun, koja prouzrokuje simptome slične raku ali na gornjim delovima stabla obično prouzrokujući manje štete. Ozbiljnije štete mogu nastati u zemljama sa višim letnjim temperaturama. Patogene gljive se iz jedne oblasti u drugu prenose askosporama i zaraženim semenom. Da bi se utvrdili načini prenošenja parazita testirana je mogućnost prenošenja semenom. Dezinfikovano seme uljane repice, kultivara Quinta je potopljeno u suspenziju piknospora. Ovakvo seme je držano na 20ºC ± 1ºC i 12h fotoperiodu tokom 48 sati. Posle setve seme je preneto u plastične posude a temperatura čuvanja je bila 25ºC ± 1º C i fotoperiod od 12h. U ovom eksperimentu korišćeni su sledeći izolati: C-5, L-5, K-7, LJ-3, S-11, St-1, GS-3 i Lm kao referentni izolat (L. maculans) kao i K-113, K-115 i Lb kao referentni izolat (L. biglobosa). Ocena prisustva simptoma je rađena posle 7 i 14 dana od nicanja. Sa znakom + su se obeležavale biljke sa vidljivim simptomima na kotiledonima ili hipokotilu a znakom - biljke bez pojave simptoma. Posle 7 dana izolati Lm, C-5, L-5, K-7, LJ-3, S-11, St-1 i GS-3 su izazvali simptome bolesti na biljkama uljane repice. Patogenost se ogledala kroz broj oštećenih klijanaca, lisnih pega i povijenih kotiledona. Kod izolata Lb (referentni izolat L. biglobosa) K-113 i K-115 posle 7 i 14 dana nije primećena patogenost na biljkama uljane repice. Kontrolna varijanta semena je potapana u destilovanu vodu. Ogled je postavljen u 6 ponavljanja, i patogenost izolata gljive u odnosu na kontrolu je izražena Danetovim testom. Posle 14 dana izvedena je ponovna izolacija patogena

Improvement of study programs for bachelor’s and master’s studies in Mechatronics in response to the requirements of Industry 4.0

This study was supported by the Ministry of Education, Science and Technological Development of the Republic of Serbia, and these results are parts of the Grant No. 451-03-68/2022-14/200132 with University of Kragujevac - Faculty of Technical Sciences in Čacak.Development in information technology has resulted in revolutionizing all aspects of life and this revolution has been realized as Industry 4.0. A main approach that universities' educational systems may take towards Industry 4.0 is educating students who have the right skill set for reacting to the changes in their working environment, adapting their performance, and learning to cope with technological development. This paper presents the results of the project "Improvement of study programs for bachelor's and master's studies in Mechatronics in response to the requirements of Industry 4.0", which was funded by the Ministry of Education, Science and Technological Development of the Republic of Serbia as a part of program activity "Development of higher education" and performed in the 2020/21 academic year.Publishe