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Budgets in organisational units are considered to be traditional management support tools. On the other hand, budgetary control is the essence of control measures, allowing for the increase in the efficiency of an enterprise through appropriate allocation of resources. The methodology used in the analysis of budget variances (obtained as a result of applying budgetary control) undoubtedly influences the management efficiency of almost every organizational unit. The authors indicate a research gap of methodological and application nature in the area of risk measurement in the analysis of budget variances. Therefore, the aim of the article is to create universal and flexible models enabling probabilistic quantification of the risk of budget variance regardless of the nature of the cost, the person budgeting and the budgeting unit. Extreme value theory was used to develop the model. The results of the work are models allowing for the estimation of the limit level of deviation for assumed probabilities and models determining the level of deviation for a given probability level. The application of these models in budgetary control will allow for a synthetic assessment of the degree of budget execution in the company, comparing the quality of budget execution over time as well as between units, defining the limits of materiality of budget variances. For the purpose of model verification, the authors have used budget variances of cost energy consumption, which have been determined on the basis of empirical distributions obtained from data coming from the system of budgetary control implemented at a university located in a larger European city. [ABSTRACT FROM AUTHOR]

The article addresses the issues related to sustainable inland waterway transport in the context of stimulating transformations towards a green economy. The considerations focused on the second-largest river in Poland -- the Oder. The clear economic needs and benefits arising from the river's regulation and the restoration of its transport capabilities were juxtaposed with the results of a study regarding the perception of these changes by the public opinion. To clarify, these were the residents of the Oder River Basin, thus people in the immediate impact area of the river. [ABSTRACT FROM AUTHOR]

Due to the current ecological situation in the world, the demand for renewable energy is growing. Its use does not burden the environment because resources are renewed in a short time, unlike traditional fuels - coal or oil. It can be concluded that the main task of humanity is to choose the appropriate technology for obtaining renewable energy and adapt it to local conditions. The aim of the work is to present the technical, economic and environmental potential of using the wave energy of the Baltic Sea and the possibility of converting this energy into electricity. The theoretical and technical potential of sea wave energy that Poland could use was estimated. The most advanced methods of converting wave energy into electricity were presented, and the most promising technical solutions were selected for use in the Polish Exclusive Economic Zone and off the coast of our country. The selection of the most promising technologies - single and combined wave energy converters was based on reports on the operation of the first experimental wave power plants and wave converters operating in other waters. In terms of technology and economics, obtaining energy from sea waves is much more difficult than using solar or wind energy. However, along with the development of offshore wind farms and access to the infrastructure of the National Power System and the need to give up traditional, emission-related energy sources, wave power plants may have a chance for development in the Polish energy sector. It is an untapped source of renewable energy with great energy potential. [ABSTRACT FROM AUTHOR]

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The performance of heterogeneous 3D transistor structures critically depends on the composition and strain state of the buffer, channel, and source/drain regions. In this paper we discuss the value of in-line high resolution X-ray diffraction (HRXRD) measurements based on three representative examples. First, we analyzed the strain state of etched Ge fins in the two in-plane directions. We could verify a loss in channel strain after growth of a Si cap which we attribute to Ge reflow. Secondly, we studied the composition and strain state of relaxed SiGe fins selectively grown in an STI matrix where we found an anisotropic in-plane strain state with significantly reduced relaxation in the direction along the fin. Finally, we used HRXRD for the analysis of complex multilayer fin structures which are relevant for horizontal nanowire FETs that are candidates to replace FinFETs below the 7 nm technology node. With this example we could demonstrate that HRXRD is capable of providing insight into fin stress created by interlayer dielectrics (ILD0). [ABSTRACT FROM AUTHOR]

The performance of multimode interference (MMI) couplers is limited by the presence of phase errors that represent the deviation of the propagation constants of the modes from the quadratic dependence on their order. In this work, we propose a simple and effective method for reducing the phase errors of spatial modes to a relatively high order by forming rectangular grooves near the side edges of the MMI coupler along its entire length. The influence of the groove dimensions and position on the propagation constants of higher-order modes is analyzed using the perturbation method and strict vector simulations for high- and medium-index contrast material platforms. Through numerical simulations, we demonstrate the effectiveness of the proposed method in improving the performance of air-cladded dual-mode ( T E 0 and T E 1 ) MMI-based 50:50 and 100:0 splitters for 1.31 µm wavelength made of medium- and high-contrast materials, T i O 2 : S i O 2 / S i O 2 and S i / S i O 2 , respectively.