Temos aktualumas. Pagrindinis informacijos šaltinis, vertinant įmonių finansinę būklę, yra finansinių ataskaitų rinkinys, o pagrindinė jo ataskaita minėtam tikslui pasiekti – balansas. Tai yra lyg kertinis akmuo, norint įmonei pritraukti naujus investuotojus, partnerius bei klientus. Kadangi balansas yra vienas svarbiausių apskaitos sistemos elementų, jam visais laikais ir visose šalyse skiriama daug dėmesio. Tuo tikslu, kad būtų galima vertinti įmonių finansinę būklę, remiantis balanso duomenimis, kuriami bei tikslinami standartai tiek tarptautiniu, tiek nacionaliniu lygmeniu, kuriamos įvairios metodikos bei vertinimo kriterijai. Tačiau tiek ir visas finansinių ataskaitų rinkinys, tiek ir viena jo sudedamųjų dalių, t.y. balansas, kol kas nėra pakankamai informatyvūs. Kadangi rinkos ekonomika sėkmingai funkcionuoja tik tada, kai ji disponuoja išsamia informacija, todėl ataskaitas būtina tobulinti. Tyrimo objektas – balanso ataskaita. Šio darbo tikslas – atskleisti balanso informacijos formavimo aspektus bei jo tobulinimo galimybes. Šiam tikslui pasiekti iškelti šie svarbiausi uždaviniai: 1. Atskleisti balanso esmę bei jo informacijos formavimo teorinius aspektus; 2. Palyginti reikalavimus balanso sudarymui; 3. Palyginti Lietuvos balanso pavyzdinę formą su pasirinktų užsienio šalių balansų pavyzdinėmis formomis; 4. Išnagrinėti Lietuvos įmonių istorinę patirtį sudarant balansus; 5. Pateikti balanso ataskaitos tobulinimo galimybes bei patobulintą balanso modelį. Darbo struktūra... [toliau žr. visą tekstą] / Relevance of the topic. The main source of information for assessing a company's financial condition is a set of financial statements and the report said its main goal - balance. This is like the cornerstone of the company to attract new investors, partners and customers. Since balance is one of the most important elements of the accounting system, it is at all times and in all countries receive much attention. To that end, in order to assess the companies' financial condition, with refereces to the balance sheet data, are developed and revised the standards international and national level, are created various methods and evaluation criteria. However, both, and any set of financial statements, as well as one of its components, ie balance, there is not enough information. Since the successful functioning of the market economy only when it possesses a comprehensive information, so reports should be improved. The object of research - the balance sheet. The aim - to highlight the aspects of making the balance sheet and its improvement opportunities. Working to achieve the following tasks: 1. To reveal the essence of the balance and its formation theoretical aspects; 2. Compare the balance of the agreement. 3. Compare Lithuanian balance form for the selected sample of foreign balances forms. 4. Explore the historical experience of Lithuanian businesses through the balance sheets. 5. Provide balance sheets development opportunities and an improved balance model. Structure. The... [to full text]

Biomedical study researchers using animals to model disease and treatment need fast, deep, noninvasive, and inexpensive multi-channel imaging methods. Traditional fluorescence microscopy meets those criteria to an extent. Specifically, two-photon and confocal microscopy, the two most commonly used methods, are limited in penetration depth, cost, resolution, and field of view. In addition, two-photon microscopy has limited ability in multi-channel imaging. Light sheet microscopy, a fast developing 3D fluorescence imaging method, offers attractive advantages over traditional two-photon and confocal microscopy. Light sheet microscopy is much more applicable for in vivo 3D time-lapsed imaging, owing to its selective illumination of tissue layer, superior speed, low light exposure, high penetration depth, and low levels of photobleaching. However, standard light sheet microscopy using Gaussian beam excitation has two main disadvantages: 1) the field of view (FOV) of light sheet microscopy is limited by the depth of focus of the Gaussian beam. 2) Light-sheet images can be degraded by scattering, which limits the penetration of the excitation beam and blurs emission images in deep tissue layers. While two-sided sheet illumination, which doubles the field of view by illuminating the sample from opposite sides, offers a potential solution, the technique adds complexity and cost to the imaging system. We investigate a new technique to address these limitations: Bessel light sheet microscopy in combination with incoherent nonlinear Structured Illumination Microscopy (SIM). Results demonstrate that, at visible wavelengths, Bessel excitation penetrates up to 250 microns deep in the scattering media with single-side illumination. Bessel light sheet microscope achieves confocal level resolution at a lateral resolution of 0.3 micron and an axial resolution of 1 micron. Incoherent nonlinear SIM further reduces the diffused background in Bessel light sheet images, resulting in confocal quality images in thick tissue. The technique was applied to live transgenic zebra fish tg(kdrl:GFP), and the sub-cellular structure of fish vasculature genetically labeled with GFP was captured in 3D. The superior speed of the microscope enables us to acquire signal from 200 layers of a thick sample in 4 minutes. The compact microscope uses exclusively off-the-shelf components and offers a low-cost imaging solution for studying small animal models or tissue samples.

No description available.

The last glacial cycle (c. 115-12 kyr BP) was the most recent in a series of recurring glaciations of the subpolar continents. Massive ice sheets evolved in Eurasia and North America, which, at their maximum, were of continental scale and together lowered the global sea-level by approximately 100 m. The paleo-modelling community has focused on the last glacial maximum (LGM, ~ 20 kyr BP), leaving the longer period when the ice sheets evolved to their LGM configurations largely unexplored. In this thesis we study the mutual interaction between the time-mean atmospheric circulation and the evolution of the Northern Hemisphere ice sheets over the build-up phase of the last glacial cycle. Experiments are conducted with coupled atmosphere-ice-sheet models and a circulation model forced by geologically consistent reconstructions of the ice-sheet topography at key stages of the glacial cycle. The main findings from these studies are that the ice evolution in North America may have been controlled by circulation anomalies induced by the background topography in conjunction with the ice sheets themselves. A geologically consistent pre-LGM ice sheet could only be obtained when including the North American Cordillera. However, the ice sheets' influence on the local climate conditions is also found to be paramount for this configuration. We further suggest that the incipient ice sheets may have had a limited influence on the large-scale winter circulation as a result of their location relative the westerly mean flow. The LGM Laurentide Ice Sheet (LIS) was, however, different because of its continent-wide extent, and it may therefore have had a large influence on the planetary-scale circulation, especially in the Atlantic sector. We find that the planetary waves forced by the LIS were considerably larger than at earlier times, and, as a result of a more frequent planetary wave reflection over the Atlantic Ocean basin, an altered stationary wave field and a zonalised winter jet. / <p>At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 2: Manuscript. Paper 4: Manuscript.</p>

This creative project has explored the possibility of establishing a field of technical literature which bridges the gap between processes books and engineering texts. The project, by setting an example, has presented a format which may easily be followed by other writers in the field.The project specifically deals with eleven contemporary sheetmetal forming techniques. In addition, the handbook presents an overall view of production planning, quality control, and standardization.

The ability to effectively join magnesium alloys to steel will facilitate increased application and use of Mg alloys in the automotive and aerospace industries where joining Mg alloys to steel in order to achieve light weight, versatile and tailored properties in one composite part is highly desirable. The current thesis details (i) the development of a laser brazing technology for joining Mg alloy-interlayer-steel dissimilar metal combinations, (ii) thermochemical analysis of phases formed at the interface of a Mg alloy-steel joint during laser brazing, (iii) the bonding mechanisms in the Mg alloy-interlayer-steel joints using Al-12Si, Ni, and Sn interlayers, and (iv) the mechanism responsible for wetting of steel by molten Mg alloy during the laser brazing. Firstly, a diode laser brazing procedure has been developed for joining AZ31B-H24 Mg alloy sheet to aluminum coated steel sheet using a AZ92 Mg alloy filler wire. The results of this study suggest that feasibility of this process depends strongly on the pre-existing Al-12Si coating layer on the steel sheet that promotes wetting of the AZ92 Mg alloy filler alloy as well as formation of a layer of θ-Fe(Al,Si)3 interetallic compound along the fusion zone-steel interface. The average joint efficiency was 29% with respect to the AZ31B-H24 Mg alloy base metal. Failure occurred when cracks propagated along the intermetallic layer. Secondly, to predict early stage phase formation in the Mg alloy-interlayer-steel system during the laser brazing process, the thermodynamic stability of precipitated phases at the Mg alloy-Ni-steel interface during laser brazing has been evaluated using FactSage thermochemical software. Assuming local chemical equilibrium at the interface, the chemical activity-temperature-composition relationships of intermetallic compounds that might form in the AZ92 magnesium alloy-Ni-steel system in the temperature range of 600-1100 °C were estimated. The addition of a Ni interlayer between the steel and the Mg brazing alloy was predicted to result in the formation of the AlNi, Mg2Ni, and Al3Ni2 intermetallic compounds at the interface depending on the local maximum temperature. This was confirmed experimentally by laser brazing of AZ31B-H24 magnesium alloy and steel sheet with a micro-layer of electro-deposited Ni using AZ92 magnesium alloy filler wire. Bonding between the magnesium alloy and the steel was facilitated by the formation of a transition layer composed of a solid solution of Ni in Fe on the steel followed by a layer of α-Mg + Mg2Ni eutectic. A band of AlNi with different morphologies also formed along the fusion zone-steel interface, but was not directly responsible for bonding. The average joint efficiency was 56.5% with respect to the AZ31B-H24 Mg alloy base metal and 94.8% higher than that of laser brazed joint using Al-12Si interlayer. Thirdly, to study a low melting point temperature interlayer element, the brazeability of AZ31B-H24 magnesium alloy sheet to Sn-coated steel sheet has been investigated. All tensile-shear specimens fractured in the steel base metal well away from the brazed joint. The results showed that while the Sn coating promoted good wetting between the molten filler alloy and the steel sheet, it did not play a role in forming the final bond. Its primary function appeared to be in maintaining a clean, oxide-free steel surface until the molten Mg filler alloy could come in direct contact with the steel surface. Bonding between the magnesium alloy and the steel was facilitated by the formation of two nano-scale transition layers composed of Fe(Al) solid solution on the steel followed by a layer of Al8Mn5 phase on top of Fe(Al) in the fusion zone along the interface. High resolution-TEM analysis showed that an orientation relationships (OR) with low angle of rotation of the matching planes and low interplanar mismatch existed at the Fe(Al)-Al8(Mn,Fe)5 interface. This was found to be responsible for the low interfacial energy density, good wetting and strong interfacial bond observed in this complex dissimilar metal system. Finally, wetting has been characterized by measuring the contact angles of AZ92 Mg alloy on Ni electro-plated steel as a function of measured peak temperature reached during laser heating. Reactions between molten Mg and Ni led to a contact angle of about 86º in the peak temperature range of 618-750 ºC (denoted as Mode I) and a dramatic decrease to about 46º in the temperature range of 824-1020 ºC (denoted as Mode II). Scanning and transmission electron microscopy (SEM and TEM) indicated that AlNi + Mg2Ni reaction products were produced between Mg and steel (Mg-AlNi-Mg2Ni-Ni-Fe) in Mode I, and just AlNi between Mg and steel (Mg-AlNi-Fe) in Mode II. From high resolution TEM analysis, the measured interplanar mismatches for different formed interfaces in Modes I and II were 17% {Mg-AlNi}-104% {AlNi-Mg2Ni}-114% {Mg2Ni-Ni} and 18% {Mg-AlNi}-5% {AlNi-Fe}, respectively. Therefore, it is suggested that the poor wettability in Mode I was caused by the existence of Mg2Ni since AlNi was the immediate layer contacting molten Mg in both Modes I and II and the presence of Mg2Ni increases the interfacial strain energy of the system. This study has clearly demonstrated that the lattice mismatching at the interfaces between reaction product(s) and substrate, which are not in direct contact with the liquid, can greatly influence the wetting of the liquid.

During the drilling process, sharp edges of material called burrs are produced and protrude from the original surface. When a through-hole is drilled, burrs form on both the entry and exit surfaces around the hole, requiring expensive deburring operations to be performed in order to meet part specifications. A common hole producing operation in aircraft assembly is drilling holes through multiple sheet metal layers in order to fasten them together. However, at the interface between two layers, burrs form on both the exit of the first layer (termed "skin") and entry of the second layer (termed "frame"). Consequently, the layers frequently need to be taken apart, deburred, and put back together again before being fastened, resulting in additional costs and increased assembly time. The goal of this thesis was to understand the role of key factors such as drill geometry, drill wear and clamping conditions on burr formation at the interface of two thin sheets of 2024-T3 aluminum so that interlayer burr formation could be minimized. This problem was approached from three different angles. First, an experimental study was performed to find the drill geometry parameters for minimization of interlayer burrs and to ascertain the relationship between the average burr size and drill wear. Next, a new kind of clamping system for holding sheet metal layers together during drilling was designed, prototyped, and tested for its effectiveness. Finally, a preliminary analytical model of interlayer burr formation was created in order to better understand the burr formation process in stacked layers of sheet metal and to better understand the effect that each drilling parameter has on the resulting burr size.

Thesis (Ph. D.)--Ohio State University, 2007. / Title from first page of PDF file. Includes bibliographical references (p. 187-192).

Incremental sheet forming (ISF) is a flexible process where an indenter moves over the surface of a sheet of metal to form a 3D shell incrementally by a progression of localised deformation. Despite extensive research into the process, the deformation mechanics is not fully understood. This thesis presents new insights into the mechanics of ISF applied to two groups of materials: sheet metals and sandwich panels. A new system for measuring tool forces in ISF is commissioned. The system uses six loadcells to measure reaction forces on the workpiece frame. Each force signal has an uncertainty of ±15 N. This is likely to be small in comparison to tool forces measured in ISF. The mechanics of ISF of sheet metals is researched. Through-thickness deformation and strains of copper plates are measured for single-point incremental forming (SPIF) and two-point incremental forming (TPIF). It is shown that the deformation mechanisms of SPIF and TPIF are shear parallel to the tool direction, with both shear and stretching perpendicular to the tool direction. Tool forces are measured and compared throughout the two processes. Tool forces follow similar trends to strains, suggesting that shear parallel to the tool direction is a result of friction between the tool and workpiece. The mechanics of ISF of sandwich panels is investigated. The mechanical viability of applying ISF to various sandwich panel designs is evaluated by observing failure modes and damage under two simple tool paths. ISF is applicable to metal/polymer/metal sandwich panels. This is because the cores and faceplates are ductile and largely incompressible, and therefore survive local indentation during ISF without collapse. Through-thickness deformation, tool forces and applicability of the sine law for prediction of wall thickness are measured and compared for a metal/polymer/metal sandwich panel and a monolithic sheet metal. The mechanical results for ISF of sheet metals transfer closely to sandwich panels. Hence, established knowledge and process implementation procedures derived for ISF of monolithic sheet metals may be used in the future for ISF of sandwich panels.

Ce travail porte sur les processus locaux de déstabilisation, d'érosion et de transport des sédiments sous l'action des vagues en zone de déferlement. L'étude s'appuie sur une modélisation physique menée dans le canal à houle du LEGI avec un sédiment léger pour respecter les similitudes de Rouse et de Shields. Dans ces expériences, nous développons des techniques de mesure optiques, acoustiques et de pression. Ces capteurs nous permettent de caractériser la couche limite en vitesses et en concentration mais aussi d'étudier la réponse du lit aux sollicitations des vagues via la quantification de profondeurs d'érosion, d'épaisseurs de la couche de sédiments en mouvement, fortement concentrée et de la transmission de la pression interstitielle. L'influence des non-linéarités de la houle sur le transport sédimentaire est étudiée, en particulier la dissymétrie de l'accélération (ou asymétrie). Elle est constatée sur la mesure de flux sédimentaire. Deux mécanismes sont identifiés. i) Une asymétrie hors de la couche limite conduit à une dissymétrie de vitesse dans la couche limite qui produit un transport net. ii) L'accélération hors de la couche limite est proportionnelle au gradient horizontal de pression et l'effort de pression qu'il suscite peut déstabiliser le lit (plug-flow). Nous vérifions dans nos expériences que la contrainte de cisaillement (caractérisée par le nombre de Shields) et le gradient de pression (caractérisé par le nombre de Sleath) peuvent alternativement déstabiliser le lit. / This study investigates the local processes of surf-zone bed sediment destabilization, erosion and transport. It is based on a physical model in the LEGI wave flume using lightweight sediment to fulfill scaling laws. Optical, acoustical and pressure sensors measurements technics were developped. The sensors are used simultaneously to characterize the bottom boundary layer in terms of velocities and concentration. The bed response was also determined measuring erosion depth, sheet-flow thickness and pore-pressure pressure transmission. This work mainly focuses on non-linearities of the flow and their effect on transport, especially the acceleration skewness. It is shown that this asymmetry contributes to the sediment transport in two different ways. One mechanism is that the free-stream asymmetry of the flow results in a velocity skewness near the bed, it produces a net transport. The second one is that the free-stream acceleration is proportional to the horizontal pressure gradient. This pressure stress can destabilize the bed in a form of a plug-flow. Our results show that shear stress (characterized by the Shields number) and pressure gradients (characterized by the Sleath number) can in turn destabilize the bed.