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The physical aging of amorphous polymers induces changes in material properties, which are challenging to detect in situ in industrial settings. Here, we present a nondestructive nonlinear ultrasonic evaluation technique that enables localized measurements of the combined effects of temperature and time in amorphous polymers, without needing to remove materials. The proposed technique is demonstrated using commercial grade poly(vinyl chloride) samples and is supported by analysis of wave–material interactions. The results show that the physical aging of the polymer is described by the Arrhenius equation with an effective activation energy of 103 kJ/mol over the analyzed temperature range.

Tiesību zinātne Tiesību zinātne Law Science Law Science Bakalaura darba temats ir „Izvairīšanās no nodokļu un tiem pielīdzināto maksājumu nomaksas krimināltiesiskie aspekti”. Darba aktualitāte ir pamatota ar krimināltiesiskā regulējumā vērojamām praktiskām un tiesiskām problēmām, piemēram, Krimināllikuma izvairīšanās no nodokļu un tiem pielīdzināto maksājumu nomaksas tiesību norma nesatur pilnīgu jēdziena skaidrojumu, nav jēdziena „nodokļu krāpšana” definējuma krimināltiesību izpratnē un Krimināllikuma 218.panta (izvairīšanās no nodokļu un tiem pielīdzināto maksājumu nomaksas) piemērošanas problēmas, tajā skaitā tā nošķiršana no krāpšana(Krimināllikuma 177.pants) un norobežošana no citiem noziedzīgiem nodarījumiem. Pētījuma mērķis - izpētīt izvairīšanās no nodokļu un tiem pielīdzināto maksājumu nomaksas krimināltiesiskos aspektus, konstatēt problēmjautājumus un izstrādāt ieteikumus tiesību regulējuma pilnveidei. Pētījuma rezultātā tiek secināts, ka vēsturiski Latvijas valsts pastāvēšanas pirmajos gados tika izmantota cariskās Krievijas juridiskā bāze, bet ar ieviestiem grozījumiem. Izvairīšanās no nodokļu samaksas bija gan pārkāpumi policijas tiesību nozarē(administratīvās tiesības) nodokļu jomā, par kuriem tika piemērota soda nauda, gan par būtiskākiem noziegumiem tika paredzēta kriminālatbildība. Novērojama arī izvairīšanās no nodokļu un tie pielīdzināto maksājumu nomaksas tiesību regulējuma attīstība. Liela nozīme ir administrēšanas sistēmai valstī, ja tā ir vāja vai nepilnīga, tad iedzīvotāji negodprātīgi iemaksā nodokļus vai izvairās no to nomaksas, zinot, ka netiks atklāti vai atbilstoši sodīti. Rezumējot, nodokļu nomaksa ir svarīga valsts ekonomikas attīstībā un sociālā nodrošinājuma realizācijā, izvairoties no šiem pienākumiem tiek veikti zaudējumi valstij tās normālai funkcionēšanai un sabiedrības labklājībai. Darba autore secina, ka izpētot dažādu jēdziena „izvairīšanās no nodokļiem un tiem pielīdzināto maksājumu nomaksas” skaidrojumus un definējumus ietver sevī dažādas prettiesīgas darbības, kuras netiek uzskaitītas krimināllikumā. Piemērojot un nosķirot no citām tiesību normām izvairīšanos no nodokļu un tiem pielīdzināto maksājumu nomaksas, rūpīgi ir jāizvērtē subjekta puses sasniedzamo mērķi, visas sastāva pazīmes, faktisko apstākļu un likumu nianses, lai attiecīgi piemērotu tiesību normu. Darba rezultātā tiek piedāvāts savs redzējums teorētiskā aspektā kvalifikācijas problēmjautājumu risināšanai. Darbs kopumā izklāstīts 52 lapaspusēs. The theme of this Bachelor paper is “Criminal law aspects of tax avoidance and evasion.” The relevance of the study is based on legal and practical problems in criminal law regulations, for instance, tax avoidance and tax evasion don’t have a clear concept explanation. There is no such concept as “fraud” in understanding of criminal law, as well as the problems of applying criminal law (part 218), including the differentiating “fraud” and delimitation from other criminal offences. The aim of the paper is to research criminal law aspects of tax avoidance and tax evasion, point out problematic questions and develop recommendations to improve law regulations. It has been concluded that historically in the first years Latvia being an independent republic used Russian Tsar legal system with some regulations. Tax avoidance was considered to be the branch of administrative law in the area of paying taxes, for which fines were the common type of sentence given by the courts. Major offenders were sentences more seriously. The development of tax avoidance and evasion regulation development have also been noticed and described in the study. Administrative system in the country is very important. If it is weak and incomplete, the citizens do not pay taxes properly or avoid paying taxes, realizing that they will not be punished. Consequently, paying taxes is significant in the development of the country economy as well as social security realization. Avoiding paying taxes may interfere with the normal country functioning and social prosperity. Having made a research, the author concludes that different concepts of tax avoidance and tax evasion definitions and explanations include a lot of contradictory actions, which haven’t been listed in criminal law. Applying and differentiating tax avoidance and tax evasion from other norms of criminal law, it is essential to evaluate the goal of a subjective side of the crime, characteristic features, circumstances and nuances of the law carefully to apply an appropriate norm of criminal law. The author suggests her vision of theoretical problem solving The research paper consists of 51 pages.

In this study we show that nonlinear ultrasonics, based on nonlinear wave mixing, can enable the measurement of the interactions between acoustic waves and a microliter liquid sample in a glass capillary microchannel. This has the potential to deliver new techniques with a high sensitivity to acoustic material properties.

Zinc coatings are used to protect metallic parts of automobiles from corrosion. Zinc protective coatings are often chromated additionally treating them in acidic solution of chromium compounds. In recent years new technologies were designed to deposit chromate films of various thickness and resistance on zinc surface from acidic solution of Cr(III) compounds. It has been noticed, that under atmospheric corrosion conditions microscopic fungi are present in the environment affect zinc coating. The aim of the presented study was to determine if zinc coatings treated with Cr(III) solution become more resistant to fungi influence or their resistance diminishes. The analysis of steel plates coated with a zinc film and treated in four different chromium solutions has shown that in all the specimens fungi of Cladosporium herbarium species were detected and their frequency of detection was quite high, sometimes up to 50 %. However, we failed to determine the regularities of distribution of some fungi on the surface of plates chromated in different solution. The comparison of changes in the surfaces of plates treated with the four solutions has shown that the plates treated in the Likonda 3Cr5 passivation solution changed least after being exposed to atmospheric conditions. Chromated plates contaminated with mixtures of different fungi and kept for 60 days at a temperature of (26 ±2) °C under humid conditions were examined by using a scanning electron microscope (EVO 5O XP Carl Zeiss STM AG, Germany) and the peculiarities of their surface damage were determined. The peculiarities of growth of some fungi species were determined on the plates chromated in the Likonda 3Cr5 and Cr(NO3)3*9H2O + malonic acid solutions. Under these conditions the fungi of Chrysosporium merdarium, Fusarium proliferatum, Paecilomyces lilacinus, Penicillium stoloniferum can either generate and promote the damage of metal surface or stabilize its corrosion processes.http://dx.doi.org/10.5755/j01.ms.17.1.243

A solution containing Cr(VI), Cr(NO3)3 and its complex with an organic acid as well as several commercial solutions containing Cr(III) complexes with an organic acid and additionally CO2+, F-, SO42- ions were used for the studies. Results of the studies obtained in the following commercial solutions: Likonda 2AT, Cr(NO3)3 + malonic acid; Likonda 3Cr5 and Likonda 3CrMC are discussed. Steel coated with chromated Zn coatings was contaminated by some microscopic fungi. The variety of fungi on chromated plates diminished, however the propagules of fungi did not disappear completely. The Likonda 3Cr5 solution diminishes fungi contamination on chromated steel most effectively. In water used to rinse the surface of chromated plates the number of fungi propagules was detected to be higher as compared to that on the plate surface. The least quantity of fungi propagules was detected in water used to rinse plates coated in the Likonda 3Cr5 solution. The main part of fungi detected on chromated plates treated in the Likonda 3Cr5 solution were the fungi of Cladosporium species (C.herbarum, C.cladosporioides). The latter species also dominated on chromated plates coated with zinc and treated with the other solution. It should be mentioned, that on these plates chromated in this solution, Actinomycetes of the Streptomyces group were abundant. After comparison of surfaces of the plates treated in four solutions it has been determined that the surface of the plates treated in the Likonda 3Cr5 passivation solution and exposed to modelling conditions changed least of all. It has been noticed that on the subject studied white porous rust accumulates, the intensity of this process on the surface studied determines both the probability of corrosion and the resistance of the used safety means to the external factors.

Šiuo metu pasaulyje ir Lietuvoje populiarėja elektroninės testavimo sistemos. Jos dažniausiai skirtos klausimų duomenų bazės sudarymui ir valdymui, testų užduočių pateikimui ir rezultatų kaupimui. Daugelis šių sistemų turi tik aprašomosios statistikos priemones, kurios pateikia atsakymų į testų klausimų skaitines charakteristikas ir rezultatų grafikus. Šiame darbe sukurti modeliai ir programinės priemonės leidžia detaliau analizuoti testus ir priimti pagrįstus sprendimus dėl jų tobulinimo. Kauno technologijos universitete studentų žinių ir gebėjimų testavimui naudojama elektroninė testavimo sistema, Edu Campus, taip pat neturi užduočių statistinės analizės galimybių. Darbe sukurta sistema leidžia perkelti Edu Campus sistemos duomenis į SAS sistemos formatų failus ir atlikti analizę virtualioje aplinkoje, naudojant interneto naršyklę. Užduočių analizei taikomos klasikinė testų teorija ir užduoties sprendimo teorija. Klasikinė testų teorija nagrinėja testų ir užduočių patikimumo ir diskriminacijos klausimus. Taikant užduoties sprendimo teoriją modelių parametrai yra įvertinami ir pagal sudarytus modelius galima vertinti testų užduotis ir pačius testus. Programinės priemonės sukurtos JSP/Servlets technologijos pagrindu, kurios pagalba galima pateikti statistinės sistemos SAS rezultatus interneto aplinkoje. Duomenų perkėlimas iš Edu Campus, kaupimas, duomenų pjūvių sudarymas, statistinė analizė ir rezultatų pateikimas atliekamas SAS®9.1 sistemos aplinkoje. Sukurtos programinės priemonės privalumai yra tie, kad vartotojams nebūtina mokėti SAS sistemos programavimo kalbą, turėti įdiegtą taikomojo pobūdžio programinę priemonę asmeniniuose kompiuteriuose. Šio darbo tikslas buvo sukurti testų analizei programinę priemonę, pagrįstą klasikine testų ir užduoties sprendimo teorija. Sukurtos programinės priemonės testavimas atliktas naudojant realius KTU pirmo kurso studentų matematikos testo duomenis., Today electronic testing systems are getting more and more popular in the world, also in Lithuania. Most of them are dedicated for question database design, administration, present test questions, collect and store respondent answers. Most of such systems have descriptive analysis and graphical visualization features which can be handful analyzing test questions. Created models and application enables to do a deeper analysis of the tests and make justified decisions on improving them. One of the student ability e-testing systems used in Kaunas University of Technology is Edu Campus which does not have statistical items analyses feature. Made-up web-based system enables to move data from Edu Campus to SAS format files and do statistical analysis via internet browser. Classical Test Theory and Item Response Theory are used for statistical test analysis. Classical Test Theory analyzes the reliability and discrimination of the items. Item Response Theory is used for more sophisticated modeling of the test and the model can be used to qualify data. Web application is based on JSP/Servlets technology which has framework supported by SAS and enables delivery of the results to the internet. Data transfer from Edu Campus, storing, data sub setting, statistical analysis and compilation of results is done in a SAS®9.1 system. The feature of the made-up system is that users do not have to know the SAS language and have some specific applications installed in their personal computers. The objective of this work was to build a web-based test analysis system based on classical test and item response theories. An example demonstrating capabilities of the system is made on real KTU, first course mathematics test data.

In the work attenuation regularities of acoustic signals, which propagate in closed chambers, are analysed. Due to this that in a closed chamber gases state parameters are interdependent, so change of one of the parameters results in corresponding changes of others. Usually the closed chambers are of constant volume or constant pressure, therefore influence of temperature variations on air parameters are analyzed for isobaric and isochoric processes. During theses processes the change of the temperature has the strongest influence on a relative humidity in air. The relative humidity achieves some percents when the temperature goes up and it increases up to 100% when the temperature decreases. Further decreasing of the temperature raises water vapor condensation and this result in a strong degradation of measurement conditions. Influence of the frequency on the attenuation of acoustic signals also is evaluated. It was estimated that the attenuation of acoustic signals increases independently versus the frequency when the temperature goes up during the isobaric process. It was shown that the attenuation can increase or decrease depending on the frequency of acoustic signals when the temperature rise up during the isochoric process., Nagrinėjami ultragarso signalų, sklindančių uždarų talpų ore, slopinimo ypatumai. Kadangi uždaros talpos dujų būsenos parametrai tarpusavyje glaudžiai susiję, tai kintant vienam parametrui atitinkamai kinta ir kiti. Uždaros talpos dažniausiai būna pastovaus tūrio arba pastovaus slėgio, todėl nagrinėjama temperatūros kitimo įtaka oro parametrams izobarinio ir izochorinio procesų metu. Tada temperatūros kitimas didžiausią įtaką turi santykiniam oro drėgniui. Temperatūrai kylant santykinis oro drėgnis sumažėja iki kelių procentų, o temperatūrai krintant sparčiai auga ir gali pasiekti 100 %. Toliau krintant temperatūrai prasideda ore esančių vandens garų kondensacija, dėl ko pablogėja ultragarsinių matavimų sąlygos. Be to, nustatyta, kad dažnis turi įtakos ultragarso signalų slopinimui. Izobarinio proceso metu ultragarso signalų slopinimas kylant temperatūrai didėja ir tai nepriklauso nuo dažnio. Izochorinio proceso metu ultragarso signalo slopinimas kylant temperatūrai gali didėti arba mažėti ir tai priklauso nuo dažnio.

Šis maģistra darbs ir uzrakstīts par tēmu „Nodokļu ietekme uz uzņēmējdarbību Latvijā”. Tas ir veltīts uzņēmumu nodokļu sistēmas analīzei Latvijā, salīdzinot to ar atsevišķām Eiropas valstīm, tās pilnveidošanas iespēju atklāšanai uzņēmējdarbības attīstības stimulēšanas nolūkā. Darbā aplūkoti sekojoši jautājumi: •nodokļu vēsture un to funkcijas; •nodokļu veidi un nodokļu sistēmas jēdziens; •Latvijas nodokļu sistēmas attīstība; •uzņēmējdarbības nodokļi Latvijā un ES; •tiešo un netiešo nodokļu ietekme uz uzņēmējdarbību; •uzņēmējdarbības nodokļu sistēmas nepilnības un tās pilnveidošanas iespējas. Risināti sekojoši uzdevumi: •nodokļu būtības, veidu un funkciju raksturojums; •LR nodokļu sistēmas apskats; •LR uzņēmejdarbības nodokļu attīstības vēstures un likumdošanas izpēte; •uzņēmējdarbības nodokļu analīze ES valstīs; •tiešo un netiešo nodokļu ieņēmumu dinamikas analīze; •tiešo un netiešo nodokļu ietekmes uz uznēmējdarbību analīze konkrētos piemēros; •priekšlikumu izstrāde Latvijas uzņēmējdarbības nodokļu sistēmas pilnveidošanai, ņemot vērā starptautisko pieredzi. Darbs sastāv no 105 lapām. Tas satur 28 tabulas un 14 attēlus., The subject of master’s paper is “Taxation Influence on Entrepreneurship in Latvia”. It is devoted to the analysis of corporate tax system in Latvia in comparison with some European countries as well as finding out opportunities to improve it in order to stimulate business activity development. The following questions are considered in the paper: •History and functions of taxes; •Kinds of taxes and understanding of tax system; •Development of Latvian tax system; •Corporate taxes in Latvia and in the EU; •The influence of direct and indirect system on entrepreneurship; •The drawbacks of corporate tax system and opportunities to improve it. The following tasks are solved: •The characterization of the essence, functions and kinds of taxes; •The review of tax system of the Republic of Latvia; •The investigation of corporate taxes development history and legislation in the Republic of Latvia; •The analysis of corporate taxes in the EU countries; •The analysis of dynamics of direct and indirect tax revenues; •The analysis of influence of direct and indirect corporate taxes, based on specific examples; •The working out of suggestions for the improvement of corporate tax system in Latvia, taking into account international experience. The paper consists from 105 pages and contains 28 tables and 14 figures.

Projekt Operacyjny Polska Cyfrowa POPC.02.03.01-00-0039/18