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1.
Universal research index : an inclusive metric to quantify scientific research output
Mahsa Keshavarz-Fathi, Niloufar Yazdanpanah, Sajad Kolahchi, Heliya Ziaei, Gary L. Darmstad, Tommaso Dorigo, Filip Dochy, Lisa Levin, Visith Thongboonkerd, Matjaž Perc, 2023, izvirni znanstveni članek

Opis: Scientometrics and bibliometrics, the subfields of library and information science, deal with the quantity and quality of research outputs. Currently, various scientometric indices are being used to quantify and compare research outputs. The most widely known is the h-index. However, this index and its derivatives suffer from dependence on the mere count of a scholar's highly cited publications. To remedy this deficiency, we developed a novel index, the Universal Research Index (UR-Index) (https://usern2021.github.io/UR-Index/) by which every single publication has its own impact on the total score. We developed this index by surveying international top 1 % cited scientists in various disciplines and included additional component variables such as publication type, leading role of a scholar, co-author count, and source metrics to this scientometric index. We acknowledge that unconscious biases built into the component variables included in the UR-Index might put research from specific groups at a disadvantage, thus continued efforts to improve equitable scholarly impact in science and academia are encouraged.
Ključne besede: scientometrics, research impact, h-index, UR-Index, USERN, citations, impact factor, leading author
Objavljeno v DKUM: 17.06.2024; Ogledov: 19; Prenosov: 0
.pdf Celotno besedilo (1,97 MB)
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Mobilna aplikacija za celovit nadzor delovnega časa zaposlenih
Filip Duler, 2024, diplomsko delo

Opis: Z vse večjo priljubljenostjo dela na daljavo in potrebo po prilagodljivih urnikih dela je aplikacija za sledenje delovnih ur vse pomembnejši del vsakega delovnega mesta. Omogoča nam fleksibilnost vnosa delovnih ur, prav tako pa skrbi za skladnost vnesenih podatkov. Diplomsko delo temelji na pregledu slovenske zakonodaje, ki skrbi za sledenje delovnih ur, analizo sorodnih aplikacij, načrtovanje aplikacije in razvoj svoje rešitve.
Ključne besede: beleženje delovnega časa, razvoj mobilne aplikacije, Go, React Native, Echo
Objavljeno v DKUM: 03.06.2024; Ogledov: 329; Prenosov: 11
.pdf Celotno besedilo (2,28 MB)

5.
Izstopna obdavčitev in erozija davčne osnove : magistrsko delo
Filip Banfro, 2024, magistrsko delo

Opis: Vodenje davčne politike je pomembno orodje držav za doseganje različnih socialnih in gospodarskih ciljev. S prilagajanjem davčnih stopenj lahko države vplivajo na ekonomske odločitve zavezancev. V današnjem globaliziranem svetu je posameznikom in gospodarskim družbam na voljo dostop do različnih držav, ki davčnim zavezancem v želji po privabljanju investicij in kapitala ponujajo različne ugodnosti. Preko različnih davčnih olajšav in spodbud skušajo države na svoje ozemlje privabiti investicije in spodbujati gospodarski razvoj, obenem pa se zaradi tega spogledujejo s tveganjem upada proračunskih prihodkov in nezmožnosti zagotavljanja javnih potreb. Zaradi potrebe po ohranitvi proračunskih prihodkov se države nižanju davčnih bremen težko izognejo, kar vodi do pojava mednarodne davčne konkurence. Zniževanje davčnega bremena preko davčnih spodbud pa je potrebno razlikovati od škodljivih praks, s katerimi davčni zavezanci dosegajo nizko oziroma ničelno stopnjo obdavčitve določenega dohodka in tako povzročajo erozijo davčne osnove. Pojav velikih multinacionalnih podjetij, ki svoje dejavnosti razpršujejo po različnih jurisdikcijah in izkoriščajo stik različnih pravnih sistemov, ima največkrat za končni cilj čim nižje plačilo davkov. Z izkoriščanjem pravil o transfernih cenah, kreativnim prilagajanjem lokacije neopredmetenih sredstev, prenašanjem dolga in drugimi tehnikami preusmerjajo obdavčljive dobičke v nizko davčno obremenjene države. Kot odziv na škodljive davčne prakse, kot so na primer davčne utaje, davčno izogibanje in agresivno davčno načrtovanje, so države v okviru OECD in EU uvedle ukrepe za preprečevanje erozije davčne osnove in dvig ravni meddržavnega sodelovanja. Kljub navedenim prizadevanjem pa sodi pravica do obdavčitve subjektov na državnem ozemlju na področje državne avtonomije, s čimer ohranjajo njihovo sposobnost doseganja notranjih ekonomskih in socialnih ciljev. Države po svetu zavezancem nalagajo izstopne davke, s katerimi obdavčujejo nerealizirane kapitalske dobičke tako pravnih, kakor tudi fizičnih oseb. Obveznost plačila izstopnega davka za davčnega zavezanca nastane v trenutku čezmejnega prenosa sredstev, ki bi v primeru tako opisanega prenosa znotraj države sicer nastala ob dejanski realizaciji premoženja. Ker bo zaradi prenosa rezidentstva oziroma premoženja preko meje država pristojnost za obdavčitev kasneje izgubila, z obdavčitvijo nerealiziranih kapitalskih dobičkov zavaruje svojo temeljno pravico do obdavčevanja. Tako z upoštevanjem načela teritorialnosti izstopni davki zagotavljajo davčno pravičnost. Pri tem je vloga Sodišča Evropske unije za pravilno uporabo ter interpretacijo evropskega prava in za zagotavljanje skladnosti nacionalnih zakonodaj ključna. Spodbujanje evropskega povezovanja in sodelovanja med državami članicami je za učinkovito obdavčenje in preprečevanje davčnih zlorab nujno.
Ključne besede: neposredni davki, harmonizacija, erozija davčne osnove, davčna konkurenca, agresivno davčno načrtovanje, svoboda ustanavljanja, izstopna obdavčitev, ZDDPO-2.
Objavljeno v DKUM: 13.05.2024; Ogledov: 143; Prenosov: 17
.pdf Celotno besedilo (5,28 MB)

6.
Decoding firings of a large population of human motor units from high-density surface electromyogram in response to transcranial magnetic stimulation
Jakob Škarabot, Claudia Ammann, Thomas G. Balshaw, Matjaž Divjak, Filip Urh, Nina Murks, Guglielmo Foffani, Aleš Holobar, 2023, izvirni znanstveni članek

Opis: We describe a novel application of methodology for high-density surface electromyography (HDsEMG) decomposition to identify motor unit (MU) firings in response to transcranial magnetic stimulation (TMS). The method is based on the MU filter estimation from HDsEMG decomposition with convolution kernel compensation during voluntary isometric contractions and its application to contractions elicited by TMS. First, we simulated synthetic HDsEMG signals during voluntary contractions followed by simulated motor evoked potentials (MEPs) recruiting an increasing proportion of the motor pool. The estimation of MU filters from voluntary contractions and their application to elicited contractions resulted in high (>90%) precision and sensitivity of MU firings during MEPs. Subsequently, we conducted three experiments in humans. From HDsEMG recordings in first dorsal interosseous and tibialis anterior muscles, we demonstrated an increase in the number of identified MUs during MEPs evoked with increasing stimulation intensity, low variability in the MU firing latency and a proportion of MEP energy accounted for by decomposition similar to voluntary contractions. A negative relationship between the MU recruitment threshold and the number of identified MU firings was exhibited during the MEP recruitment curve, suggesting orderly MU recruitment. During isometric dorsiflexion we also showed a negative association between voluntary MU firing rate and the number of firings of the identified MUs during MEPs, suggesting a decrease in the probability of MU firing during MEPs with increased background MU firing rate. We demonstrate accurate identification of a large population of MU firings in a broad recruitment range in response to TMS via non-invasive HDsEMG recordings. KEY POINTS: Transcranial magnetic stimulation (TMS) of the scalp produces multiple descending volleys, exciting motor pools in a diffuse manner. The characteristics of a motor pool response to TMS have been previously investigated with intramuscular electromyography (EMG), but this is limited in its capacity to detect many motor units (MUs) that constitute a motor evoked potential (MEP) in response to TMS. By simulating synthetic signals with known MU firing patterns, and recording high-density EMG signals from two human muscles, we show the feasibility of identifying firings of many MUs that comprise a MEP. We demonstrate the identification of firings of a large population of MUs in the broad recruitment range, up to maximal MEP amplitude, with fewer required stimuli compared to intramuscular EMG recordings. The methodology demonstrates an emerging possibility to study responses to TMS on a level of individual MUs in a non-invasive manner.
Ključne besede: transcranial magnetic stimulation, TMS, electromyiograms
Objavljeno v DKUM: 10.04.2024; Ogledov: 338; Prenosov: 9
.pdf Celotno besedilo (3,57 MB)
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7.
Complications of gastroesophageal reflux disease : 10-year experience
Aljaž Hojski, Barbara Crnjac, Filip Vuletić, Anton Crnjac, 2016, izvirni znanstveni članek

Ključne besede: gastroezofagealna refluksna bolezen, refluksni ezofagitis, zapleti, diagnostični postopki, zdravljenje
Objavljeno v DKUM: 09.04.2024; Ogledov: 124; Prenosov: 7
.pdf Celotno besedilo (229,93 KB)
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8.
Drivers and barriers for the adoption of circular economy principles towards efficient resource utilisation
Vesna Alivojvodić, Filip Kokalj, 2024, izvirni znanstveni članek

Opis: Contemporary societies, whether they have reached advanced levels of economic and social development or are still developing, need to prioritise the implementation of circular economy practices. This will facilitate the shift towards regenerative, sustainable, and closed-loop industrial systems. For now, there are some efforts to encourage patterns of production and consumption through changes in economic trends, development of institutional frameworks, harmonising regulations in the field of environmental protection, and raising the level of social awareness to achieve, above all, greater efficiency of resources. Extensive literature that deals with monitoring the implementation of the circular economy already indicates the existence of numerous barriers in this process but also notices some incentives for raising the degree of circularity of the observed systems. In this paper, the question of whether a single value can represent the level of circularity of the chosen material/product chain is researched. An overview of barriers and drivers for implementing circular economy strategies is given to structure a proper metric framework in correlation to the research question. The objective was to simplify the monitoring of circularity by developing a unique index for comparing material/product chains in similar systems. This was accomplished by using the circular material use (CMU) rate introduced in the European Union and modifying it for financial data calculation. As a result, the circular economy index, which covers all 9R strategies (CEIR), is obtained. The practical verification of model applicability was shown by determining the degree of circularity achieved for passenger cars in the four observed EU countries.
Ključne besede: barriers, 9R framework, circular material use rate, circular economy index, passenger cars
Objavljeno v DKUM: 19.03.2024; Ogledov: 201; Prenosov: 12
.pdf Celotno besedilo (671,51 KB)
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9.
Zasnova vrečastega filtra s pulznim izpihovanjem : diplomsko delo
Niko Sovič, 2023, diplomsko delo

Opis: Diplomsko delo obravnava tehnologijo in zasnovo vrečastega filtra s pulznim izpihovanjem, ki se uporablja za filtriranje dimnih plinov, ki nastajajo pri zgorevanju biomase. Ključni cilj naloge je bil konstrukcijsko in računsko zasnovati vrečasti filter ter izdelati njegov 3D model. Pri tem smo izhajali iz količine dimnih plinov, ki jih proizvede kotel z nazivno močjo 1100 kW. Celoten proces se je nadaljeval z izbiro filtrskih kartuš in določitvijo njihove skupne filtrirne površine, šele nato smo lahko začeli razvijati zasnovo vrečastega filtra. Ta faza je zahtevala preračune in temeljito raziskovanje že obstoječih rešitev na področju filtracije dimnih plinov. Vse to je bilo ključno za zagotovitev učinkovitega delovanja filtra in njegove prilagoditve specifičnim potrebam kotlovnice.
Ključne besede: Zasnova, vrečasti filter, filtrske kartuše, filtracija dimnih plinov
Objavljeno v DKUM: 04.03.2024; Ogledov: 186; Prenosov: 0

10.
Experimental analysis of cavitation erosion in a particle-laden flow
Filip Jovanovski, 2023, diplomsko delo

Opis: Cavitation erosion is a problem that presents a challenge for the engineers in different industries, as it erodes the machinery which leads to lower efficiency and higher maintanance costs. An experimental investigation has been conducted to evaluate cavitation and cavitation erosion with and without the presence of solid particles in a Venturi channel. The methodology is based on observing and analysing the evolution of the vapour structures and occurence of cavitation erosion on the sample surface in the Venturi channel. To conduct experiments the cavitation tunnel was used, with the central component being a transparent test section with a Venturi-like channel (constructed from Plexiglass walls and a metal insert) to monitor the process of cavitation. To detect the damage caused by cavitation erosion and abrasion, the most effective solution was found to be an indicator in the form of black acrylic paint thinned with water (at a ratio of 1:2). On the sample surface, a self-adhesive aluminium tape was applied to protect the aluminium base from erosive characteristics from cavitation Furthermore, a comparison between cavitation with and without solid particles was made to determine the effects of solid particles on both cavitation and abrasion of the sample surface. The observation revealed that no matter the solid particles, damage from cavitation erosion appears at the separation point and in proximity to the location of the detached cloud collapse. The spherical glass particles with diameters between 40 µm and 70 µm added an abrasive effect on the sample surface only in the presence of cavitation structures. It was determined, that the intensity of cavitation erosion and abrasion increases when the cavitation number decreases and volumetric flow rate increases. Also, an economic analysis was conducted, to determine which is the more cost beneficial solution between replacement of the metal insert and application of protective coatings over the metal insert.
Ključne besede: cavitation erosion, solid particles, abrasion, experiment
Objavljeno v DKUM: 28.02.2024; Ogledov: 147; Prenosov: 17
.pdf Celotno besedilo (3,93 MB)

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