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Wyświetlanie 1-15 z 27
Tytuł:
Etyczny aspekt teorii normatywnych rachunkowości
Ethical Aspect of the Normative Theories of Accounting
Autorzy:
Rogowska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/965203.pdf
Data publikacji:
2016-09-15
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
methodology
ethics
normative theories
accounting
M40
M41
M49
Opis:
The aim of this study is to show the ethical aspects of the so-called normative accounting theory (NT), with particular emphasis on the ethical and normative theory (EN) important for the development of accounting as a science, taking into account its social function. Attention is focused on the so-called axiological layer with regard to the methodological foundation (pragmatic methods and related metascience) regarding the work of theorists in Western Europe. Although in the years 70s shall be considered as unscientific and begin the process of domination positive theory of accounting. It seems that in the twentyfirst century takes rebirth specific ethical and social topics in accounting. The importance and usefulness of ethics in accounting due to turbulent environment changes of accounting and social needs, as well as changes within the science.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2016, 19, 3
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ion Beam Sputtering Monitored by Optical Spectroscopy
Autorzy:
El Fqih, M.
Fournier, P.
Powiązania:
https://bibliotekanauki.pl/articles/1808025.pdf
Data publikacji:
2009-05
Wydawca:
Polska Akademia Nauk. Instytut Fizyki PAN
Tematy:
68.49.Sf
79.20.Rf
Opis:
Optical spectroscopy gives a simple means to follow the evolution of the surface composition during ion beam sputtering. This is illustrated by three examples: air oxidised metals (Al and Cu), various CuAl alloys and the $Cu_{98}Be_2$ alloy. Several time scales are distinguished, corresponding to different processes: the elimination of surface contaminants, the removal of the corroded layer. The implications for the use of ion beam optical spectroscopy in surface analysis are discussed.
Źródło:
Acta Physica Polonica A; 2009, 115, 5; 901-904
0587-4246
1898-794X
Pojawia się w:
Acta Physica Polonica A
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
ABC prawa unijnego w transporcie. Cz. 2, Dyrektywa 2002/49 o ocenie wpływu hałasu na środowisko
ABC of EU legislation in transport (2). Directive 2002/49 relating to the assessment and measurements the environmental noise
Autorzy:
Dembowski, M.
Raczyński, J.
Powiązania:
https://bibliotekanauki.pl/articles/251316.pdf
Data publikacji:
2003
Wydawca:
Instytut Naukowo-Wydawniczy TTS
Tematy:
Dyrektywa 2002/49
ochrona środowiska
pojazdy drogowe
prawo unijne
Opis:
Jednym z celów unijnej polityki jest stworzenie dla obywateli Unii, oprócz stabilnych warunków rozwoju ekonomicznego, także ochrony ich od zagrożeń jakie niesie współczesna cywilizacja degradująca środowisko naturalne. Hałas, zanieczyszczenia spalinami, a ostatnio także rozwój urządzeń emitujących promieniowanie elektromagnetyczne są zagrożeniami, które wymagają ujęcia ich we wspólne ramy prawne, które umożliwiają ograniczenie skutków już na etapie projektowania urządzeń i obiektów inżynieryjnych. Konsekwentne działania instytucji unijnych i rygorystyczne egzekwowanie nowych i systematycznie rosnących w swoich wymaganiach standardów technicznych przynosi po latach widoczne efekty, jak np. radykalne obniżenie szkodliwości spalin emitowanych przez pojazdy drogowe.
Źródło:
TTS Technika Transportu Szynowego; 2003, 10, 7-8; 42-44
1232-3829
2543-5728
Pojawia się w:
TTS Technika Transportu Szynowego
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Depth Profile Analysis of Phosphorus Implanted SiC Structures
Autorzy:
Konarski, P.
Król, K.
Miśnik, M.
Sochacki, M.
Szmidt, J.
Turek, M.
Żuk, J.
Powiązania:
https://bibliotekanauki.pl/articles/1402214.pdf
Data publikacji:
2015-11
Wydawca:
Polska Akademia Nauk. Instytut Fizyki PAN
Tematy:
68.49.Sf
68.55.Ln
82.80.Ms
85.40.Ry
Opis:
Secondary ion mass spectrometry depth profile analyses were performed on two sets of 4H-SiC(0001) substrate samples implanted with phosphorus. Both sets were processed under the same conditions. We implanted the samples with 100 keV (10¹¹-10¹⁴ cm¯²) phosphorus ions through the thin chemical vapor deposition deposited silicon dioxide stopping mask in order to obtain an ultra-shallow implantation profile. After phosphorus implantation, secondary ion mass spectrometry depth profile analysis was performed on the first set of samples and the second set was subjected to thermal oxidation procedure at 1200°C in order to create a dielectric layer. The aim of the oxidation process was formation of the silicon dioxide layer enriched with phosphorus: the element, which is considered to be suitable for trap density reduction. Ion implantation parameters as well as oxidation and chemical etching procedures were examined for the proper incorporation of phosphorus into the subsurface structure of the silicon oxide. Secondary ion mass spectrometry depth profile analysis was performed with Physical Electronics 06-350E sputter ion gun and QMA-410 Balzers quadrupole mass analyser. The analytical parameters such as: 1.7 keV Ar⁺ ion beam digitally scanned over 3×3 mm² area and ion erosion rate of 1.4 nm/min and sampling rate of 0.3 nm, were suitable for samples oxidized after ion implantation.
Źródło:
Acta Physica Polonica A; 2015, 128, 5; 864-866
0587-4246
1898-794X
Pojawia się w:
Acta Physica Polonica A
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Critical Edition and Philological Analysis of Isa 49–50 based on Coptic Manuscript sa 52 (M 568) and Other Coptic Manuscripts in the Sahidic Dialect and the Greek Text of the Septuagint
Autorzy:
Bąk, Tomasz Bartłomiej
Powiązania:
https://bibliotekanauki.pl/articles/20679029.pdf
Data publikacji:
2023-01-27
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:
Coptic language
Sahidic dialect
Book of Isaiah
Deutero-Isaiah
sa 52 (M 568)
CLM 205
edition of Isa 49–50
Opis:
The following article constitutes a critical edition, translation and philological analysis of Isa 49–50 based on Coptic manuscript sa 52 and other available manuscripts in the Sahidic dialect. The first part outlines general information about the section of codex sa 52 (M 568) that contains the analysed text. This is followed by a list and brief overview of other manuscripts featuring at least some verses from Isa 49–50. The main part of the article focuses on the presentation of the Coptic text (in the Sahidic dialect) and its translation into English. The differences identified between the Sahidic text and the Greek Septuagint, on which the Coptic translation is based, are illustrated in a tabular form. It includes, for example, additions and omissions in the Coptic translation, lexical changes and semantic differences. The last part of the article aims to clarify more challenging philological issues observed either in the Coptic text itself or in its relation to the Greek text of the LXX.
Źródło:
The Biblical Annals; 2023, 13, 1; 1-36
2083-2222
2451-2168
Pojawia się w:
The Biblical Annals
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Channelling of H$\text{}^{0}$ and H$\text{}^{+}$ in Si Single Crystal
Autorzy:
Moneta, M.
Gront, K.
Gwizdałła, T.
Czerbniak, J.
Powiązania:
https://bibliotekanauki.pl/articles/2035636.pdf
Data publikacji:
2002-12
Wydawca:
Polska Akademia Nauk. Instytut Fizyki PAN
Tematy:
61.85.+p
68.49.Sf
61.80.Lj
Opis:
The differences in the Rutherford backscattering angular spectra measured for 100 keV hydrogen atoms H$\text{}^{0}$ and protons H$\text{}^{+}$ backscattered from Si crystal are reported and analysed. It was shown that the H$\text{}^{0}$ atom beam is better channelled in the pure crystal and is much more sensitive to the crystal surface coverage, particularly Au layer than the H$\text{}^{+}$ ion beam. The deep crystal regions seem to strengthen this differences.
Źródło:
Acta Physica Polonica A; 2002, 102, 6; 759-766
0587-4246
1898-794X
Pojawia się w:
Acta Physica Polonica A
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ion Beam Analysis of Hydrogen-Treated Ti/TiN Protective Nanomultilayers
Autorzy:
Kakuee, O.
Fathollahi, V.
Lamehi-Rachti, M.
Oliaiy, P.
Seyedi, H.
Safa, S.
Mojtahedzadeh Larijani, M.
Moazzami, H.
Powiązania:
https://bibliotekanauki.pl/articles/1419781.pdf
Data publikacji:
2012-07
Wydawca:
Polska Akademia Nauk. Instytut Fizyki PAN
Tematy:
68.43.-h
68.49.-h
81.15.Jj
25.45.-z
Opis:
Ti/TiN multilayer films with a few multilayer periods and a total sub-μm thickness were deposited on AISI 304 stainless steel substrates by ion coating deposition technique. To investigate the effect of hydrogen treatment on the corrosion behavior of the multilayers, some of the samples were hydrogen treated after deposition of the first and/or the second Ti interlayer. $\text{}^{14}N(d,\alpha_1) \text{}^{12}C$ nuclear reaction and the Rutherford backscattering spectrometry were used to obtain the atomic composition profiles and thickness of Ti/TiN layers. Nuclear reaction analysis confirmed the presence of two separable TiN layers of comparable thickness on the surface and in depth of the two-period multilayers. These techniques were used to determine the thickness of individual Ti and TiN layers and revealed that the stoichiometry of TiN layers was approximately Ti:N=1:1. Hydrogen depth profile in the prepared samples was obtained by elastic recoil detection analysis. It was found that a remarkable volume of hydrogen was uptaken by the Ti layer in the hydrogen treated samples. The TiN (200) diffraction peak in the X-ray diffraction pattern was observed with different intensities depending on the sample preparation parameters. The corrosion behavior of the multilayers was studied by means of potentiodynamic polarization in 0.5 M NaCl solutions. It was found that the hydrogen treatment of Ti interlayer could potentially improve the corrosion properties of the Ti/TiN layers.
Źródło:
Acta Physica Polonica A; 2012, 122, 1; 132-137
0587-4246
1898-794X
Pojawia się w:
Acta Physica Polonica A
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Anisotropy of the Magnetocaloric Effect in the $Ni_{49.6}Mn_{27.6}Ga_{22.8}$ Single Crystal
Autorzy:
Wroblewski, R.
Sielicki, K.
Leonowicz, M.
Powiązania:
https://bibliotekanauki.pl/articles/1402315.pdf
Data publikacji:
2015-07
Wydawca:
Polska Akademia Nauk. Instytut Fizyki PAN
Tematy:
65.40.gd
75.30.Gw
75.30.Sg
Opis:
The magnetocaloric effect anisotropy in the $Ni_{49.6}Mn_{27.6}Ga_{22.8}$ single crystal was investigated. In the examined alloy the structural phase transition and magnetic transition occur at room temperature and around 370 K, respectively. The magnetic entropy change, at those two temperatures, was determined on the basis of isothermal and isofield curves, recorded at fields up to 1200 kA/m (1.5 T) with temperature steps of 2.5 and 5 K. Although the calculated values of magnetic entropy change are relatively small, ≈0.7 J/(kg K), an anisotropy of the magnetocaloric effect is observed with a magnetic field applied along the main crystallographic directions of the single crystal. The magnetic entropy change at the structural phase transition depends on the orientation. The weakest magnetocaloric effect occurs when the field is applied along [1 0 0] direction whereas the highest magnetocaloric effect value is reached along [0 0 1] direction, which is an easy magnetization axis. Such behaviour can be explained with the high magnetocrystalline anisotropy of the martensitic phase. The magnetic entropy change value, at the structural phase transition, obtained for the polycrystalline specimen, is close to that for the [0 0 1] single crystal direction.
Źródło:
Acta Physica Polonica A; 2015, 128, 1; 54-55
0587-4246
1898-794X
Pojawia się w:
Acta Physica Polonica A
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analysis of Thin Films by Time-of-Flight Low Energy Ion Scattering
Autorzy:
Průša, S.
Kolíbal, M.
Bábor, P.
Mach, J.
Šikola, T.
Powiązania:
https://bibliotekanauki.pl/articles/2047292.pdf
Data publikacji:
2007-03
Wydawca:
Polska Akademia Nauk. Instytut Fizyki PAN
Tematy:
68.49.Sf
81.05.Cy
68.55.-a
81.15.Ef
Opis:
In the paper the design and application of a time-of-flight low energy ion scattering instrument built into an UHV complex deposition and analytical apparatus is described. A special attention is aimed at demonstrating the ability of time-of-flight low energy ion scattering to analyse near-to-surface layers of thin films prepared both ex situ and in situ. It is shown that the broadening of peaks in time-of-flight low energy ion scattering spectra can be attributed to multiple scattering and inelastic losses of ions in deeper layers. As a result of that, the peak width of ultrathin films depends on their thickness.
Źródło:
Acta Physica Polonica A; 2007, 111, 3; 335-341
0587-4246
1898-794X
Pojawia się w:
Acta Physica Polonica A
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Structural Evolution of Near-Surface Layers in NiTi Alloy Caused by an Ion Implantation
Autorzy:
Swiatek, Z.
Michalec, M.
Levintant-Zayonts, N.
Bonarski, J.
Budziak, A.
Bonchyk, O.
Savitskij, G.
Powiązania:
https://bibliotekanauki.pl/articles/1503940.pdf
Data publikacji:
2011-07
Wydawca:
Polska Akademia Nauk. Instytut Fizyki PAN
Tematy:
68.55.-a
68.49.Uv
Opis:
The results of X-ray diffraction studies on structural changes in the near-surface layers in the NiTi alloy caused by nitrogen-ion implantation with the energy E = 50 keV and the fluence D = $10^{18} cm^{-2}$ are presented. X-ray diffractometry, using the Philips diffractometer type X'Pert in the Bragg-Brentano geometry, was used to identify the phase composition of NiTi alloy. For layer by layer analysis of structural changes in the near-surface layers, the D8 Discover Bruker diffractometer with polycapilar beam optics was used. The ion-implanted NiTi alloy in the near-surface layer exhibits five phases: the dominating austenite phase, two martensitic phases and a small amount of the $Ni_4Ti_3$ and NTi phases. Along with the decreasing thickness of the near-surface layer investigated in material an increasing fraction of the $Ni_4Ti_3$ and NTi phases was observed. With the thickness of this layer about 340 nm, besides still existing the austenite, $Ni_4Ti_3$ and NTi phases, only one martensitic phase is present in the alloy. Further decrease of the thickness of the near-surface layer to about 170 nm leads to the increasing fraction of the $Ni_4Ti_3$ and NTi phases.
Źródło:
Acta Physica Polonica A; 2011, 120, 1; 75-78
0587-4246
1898-794X
Pojawia się w:
Acta Physica Polonica A
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Southern Rural Feminism: U.S. Women Farmers in Production Agriculture
Autorzy:
Duncan, Cassie M.
Schueths, April M.
Powiązania:
https://bibliotekanauki.pl/articles/32222600.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
Gender
U.S. Women Farmers
Southern United States
Southern Rural Feminism
Intersectionality
Agriculture Industry
Opis:
Although U.S. women’s contributions to farming are vital, scholarship on U.S. female farmers is limited, especially in the U.S. South. Twelve women farmers in the Southern United States were interviewed about their experiences and opportunities in production agriculture. This study offers further nuance of the sociological and theoretical complexity and interpretive power of difference feminism and intersectionality, focusing on region and place, to a concept we call Southern Rural Feminism. Participants promote women’s equality yet acknowledge gender differences between the binary gender categories of men and women, where the uniqueness of a woman’s touch offers value to the agriculture industry. Nearly all participants’ everyday life in southern agriculture was grounded in the participants’ Christian faith, and some women used Christianity to explain gender dynamics. Within the context of the traditional rural southern culture, all women experienced differential gendered treatment in the industry, from welcomed gentlemanly behavior and gendered slights to more severe discrimination and harassment. Despite widespread gender problems, findings suggest most women do not view systematic gender oppression in the industry, do not adhere to feminist labels, and are cautiously optimistic about the future of female farmers. Incorporating theoretical discussions of Southern Rural Feminism is vital given U.S. Southern Farm Women’s restricted material access to land, and full participation in production agriculture, a field with tremendous gender inequities.
Źródło:
Qualitative Sociology Review; 2023, 19, 2; 30-49
1733-8077
Pojawia się w:
Qualitative Sociology Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ti-Al-N MAX Phase a Candidate for Ohmic Contacts to n-GaN
Autorzy:
Borysiewicz, M.
Kamińska, E.
Piotrowska, A.
Pasternak, I.
Jakieła, R.
Dynowska, E.
Powiązania:
https://bibliotekanauki.pl/articles/1811915.pdf
Data publikacji:
2008-11
Wydawca:
Polska Akademia Nauk. Instytut Fizyki PAN
Tematy:
61.05.cp
68.49.Sf
68.55.ag
81.40.Ef
Opis:
Fabrication of a Ti₂AlN MAX phase for contact applications to GaN-based devices is reported. Sample characterisation was done by means of X-ray diffraction and secondary ion mass spectroscopy. Successful Ti₂AlN monocrystalline growth was observed on GaN and Al₂O₃ substrates by annealing sputter-deposited Ti, Al and TiN layers in Ar flow at 600°C. The phase was not seen to grow when the layers were deposited on Si (111) or when the first layer on the substrate was TiN. N-type GaN samples with Ti₂AlN layers showed ohmic behaviour with contact resistivities in the range 10¯⁴ Ωcm².
Źródło:
Acta Physica Polonica A; 2008, 114, 5; 1061-1066
0587-4246
1898-794X
Pojawia się w:
Acta Physica Polonica A
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Inelastic X-Ray Scattering Studies of Phonon Dispersion in PbTe and (Pb,Cd)Te Solid Solution
Autorzy:
Kuna, R.
Minikayev, R.
Trzyna, M.
Gas, K.
Bosak, A.
Szczerbakow, A.
Petit, S.
Łażewski, J.
Szuszkiewicz, W.
Powiązania:
https://bibliotekanauki.pl/articles/1398584.pdf
Data publikacji:
2016-11
Wydawca:
Polska Akademia Nauk. Instytut Fizyki PAN
Tematy:
63.20.D-
68.43.-h
68.49.Sf
Opis:
PbTe and its solid solution (Pb,Cd)Te containing 2% of CdTe and PbTe grown by self-selecting vapour growth technique were investigated by inelastic X-ray scattering using synchrotron radiation. The ID28 beamline at ESRF with the incident photon energy of 17794 eV and the energy resolution of 3 meV was applied for that purpose. The measurements were performed at room temperature along [001]-type high symmetry direction in the Brillouin zone. In spite of a very low energy of phonon branches they can be determined by inelastic X-ray scattering with a high accuracy. The transversal acoustic phonon dispersion obtained by inelastic X-ray scattering corresponds well to those resulting from inelastic neutron scattering measurements and ab initio calculations. Apart from expected structures corresponding to the bulk phonons an additional scattering related to the crystal surface properties was observed in the inelastic X-ray scattering spectra. The analysis performed with the use of secondary ion mass spectroscopy technique demonstrated a presence of a thin oxide layer at sample surfaces.
Źródło:
Acta Physica Polonica A; 2016, 130, 5; 1251-1254
0587-4246
1898-794X
Pojawia się w:
Acta Physica Polonica A
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Study of Ti, V and Their Oxides-Based Thin Films in the Search for Hydrogen Storage Materials
Autorzy:
Tarnawski, Z.
Zakrzewska, K.
Kim-Ngan, N.-T.
Krupska, M.
Sowa, S.
Drogowska, K.
Havela, L.
Balogh, A.
Powiązania:
https://bibliotekanauki.pl/articles/1401913.pdf
Data publikacji:
2015-09
Wydawca:
Polska Akademia Nauk. Instytut Fizyki PAN
Tematy:
81.15.Cd
68.49.-h
61.05.C-
68.60.-p
Opis:
Thin film series consisting of Ti, V, TiO₂ and V₂O₅ layer with different layer geometries, sequences and thicknesses have been prepared by the sputtering technique. The hydrogen depth profile of selected films upon hydrogen charging at 1 bar and/or hydrogenation at pressure up to 102 bar was determined by using secondary ion mass spectrometry and nuclear reaction analysis using a N-15 beam. The highest hydrogen storage with a concentration up to 50 at.% was found in the pure Ti and Ti-contained layer, while it amounts to around 30% in the metallic Ti-V-Ni layer. Hydrogen can diffuse through the TiO₂ layer without accumulation, but can be stored in the VO₂ layer in some cases. Hydrogen can remove the preferential Ti orientation in the films and induce a complete transition of V₂O₅ into VO₂ in the films.
Źródło:
Acta Physica Polonica A; 2015, 128, 3; 431-439
0587-4246
1898-794X
Pojawia się w:
Acta Physica Polonica A
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 27

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