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EN
The factors that determine the quality of fats in oils during storage include, among other things, the chemical composition of the oil and the storage conditions. The aim of this study was to analyse these fatty acid profile of selected oils and to determine the changes in the quality of rapeseed oil, sunflower oil, soybean oil, pumpkin seed oil, stored for 360 days under refrigeration at a temperature of 8℃ and protected from light, in unopened packaging. It was found that the acid value did not change in any of the oil samples. The peroxide values underwent change for each sample. The processes are described by acceleration and growth functions in aw. It is assumed that the order of the descriptive function is n = 3.5 aw for all test processes. Functions were derived that describe changes in the increase in peroxide value with high accuracy, as confirmed by calculated em values not exceeding 5%.
EN
The article presents internal transport system and principles of transport organization, in order to indicate that the effectiveness of material flow management in a warehouse depends on the transport strategy used by a manufacturing plant. In the paper different means of transport enabling movement of components and semi-finished products are described. From the perspective of industrial plants, minimizing the number of transport resources and maximizing the use of devices needed to operate the storage process play an important role in effective implementation of logistics processes. At the same time, it is necessary to optimize the transport processes in terms of both time and costs. In the paper the possibility to meet these requirements on the example of a high-bay warehouse is verified, based on simulation of loading and unloading operations. Indicators intended to assess the quality of storage process are presented and used to determine the optimal number of transport resources required to operate the proposed warehouse. The results obtained during simulations are the basis for discussion on the influence of a number of transport resources on operating time of the analyzed warehouse.
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vol. 52
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issue 125
37-46
EN
Seasonality is a typical phenomenon for agricultural markets, but its scale may be different for individual products. Climatic conditions cause differences in the supply of commodities throughout the year, and this generates price volatility. The aim of the study is to assess the distribution of seasonal fluctuations in wheat prices in Poland in the years 2000-2020 and to determine the optimal moment for selling wheat from the agricultural producer's point of view. The price distribution analysis also took into account the cost of storage. The analysis was based on descriptive statistics and confidence intervals for mean values. The conducted research made it possible to evaluate the price distribution over the following seasons. It’s difficult to clearly indicate the most favorable months for selling wheat. There are many indications that it may be January. However, market conditions are so volatile that the situation may change unexpectedly throughout the year.
EN
The present article is a contribution to a long lasting debate concerning granaries and more precisely the large rectangular granaries from the Middle Kingdom era. Its four main aims are as follows: presenting the large rectangular granaries in a broader context of other storage facilities and drawing attention to their specificity; secondly, the article questions the possibility of estimating a settlement population on the basis of its large-granaries storage capacity and focuses on the difficulties resulting from such a use of this particular kind of archaeological evidence. The third aim is to discuss the functional frame of these structures. The fourth and last focus of this study is to point out the necessity of studying all kinds of storage facilities, in order to better understand the redistribution system and private ownership in the Middle Kingdom.
EN
The objective of this article is to try to determine the levels of implementation and the use of modern technologies in selected areas of internal transport and storage. This is primarily due to the very high dynamics of the environment and the increasing level of customer centricity that forces companies to systematically search for new, innovative and competitive solutions, particularly in logistics chain. Such solutions are particularly desirable in strategic areas of logistics, that is: storage and handling. Hence, modern companies increasingly more often decide to implement state-of-the-art solutions that would not only improve the functioning of the entire organization, but first and foremost would bring about competitive advantage on the market.
LogForum
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2018
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vol. 14
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issue 3
315-329
EN
Background: Logistics service providers store very different products which can interact with each other, e.g. in a chemical or physical way. In addition, some manufacturers require logistic companies not to store their products together with competing products. We are therefore faced with exclusionary constraints, thus with the circumstances or conditions under which at least two commodities cannot be stocked in the same warehousing place. In literature, there are no studies on exclusionary constraints in storage, especially findings of empirical research. That is why the main purpose of this paper is to identify and asses the frequency and importance of exclusionary constraints in storage by logistics service providers. Methods: We have scrutinized a random sample of 300 logistics services providers in Poland in order to capture the managers’ assessment of exclusionary constraints, especially their frequency and importance for the activity of the firms. Results: Our research showed that the approach to the exclusionary constraints in storage is various for the managers of the logistics enterprises. We discovered the correlation between the importance and frequency of exclusionary constraints in storage. The more important a specific exclusionary constraint is, the more often it occurs. The most important and frequent exclusionary constraint for the surveyed enterprises is sensitivity for storage temperature. This study contributes to the theories and practices of logistics enterprises. Conclusions: This study extends earlier research on exclusionary constraints in logistics, which but do not analyze the real life data. In the future work we will use the results of the quantitative research to develop mathematical models of the storage problems based on the determined exclusionary constraints.
PL
Wstęp: Dostawcy usług logistycznych magazynuje bardzo różne produkty, które mogą współdziałać ze sobą, np. poprzez reakcje chemiczne lub fizyczne. Ponadto niektórzy producenci wymagają, aby firmy logistyczne nie składowały ich produktów razem z produktami konkurencyjnymi. Mamy zatem do czynienia z ograniczeniami wykluczającymi, a więc z okolicznościami lub warunkami, w których co najmniej dwa towary nie mogą być składowane w tym samym miejscu. W literaturze nie ma badań dotyczących ograniczeń wykluczających w magazynowaniu, zwłaszcza wyników badań empirycznych. Z tego powodu głównym celem artykułu jest identyfikacja i ocena częstotliwości oraz znaczenia ograniczeń o charakterze wykluczającym w zakresie magazynowania przez dostawców usług logistycznych. Metody: Zbadana została próba 300 losowo wybranych dostawców usług logistycznych w Polsce w celu otrzymania dokonanej przez menedżerów oceny ograniczeń wykluczających, w szczególności ich częstotliwości i znaczenia dla działalności firm. Wyniki: Badania wykazały, że podejście do ograniczeń wykluczających w magazynowaniu jest zróżnicowane w zależności od menedżerów przedsiębiorstw logistycznych. Istnieje jednak korelacja pomiędzy znaczeniem i częstotliwością ograniczeń wykluczających w składowaniu. Im ważniejsze jest konkretne ograniczenie wykluczające, tym częściej ono występuje. Najważniejszym i najczęstszym ograniczeniem wykluczającym dla badanych przedsiębiorstw jest wrażliwość na temperaturę składowania. Wnioski: Badanie to poszerza wcześniejsze eksploracje nad ograniczeniami wykluczającymi w logistyce, w których nie analizowano jeszcze danych rzeczywistych. W przyszłości wykorzystamy wyniki badań ilościowych do opracowania matematycznych modeli problemów składowania w oparciu o zidentyfikowane ograniczenia wykluczające.
EN
The Kazimierz salt storage operated from the 16th century on the area of the city of Kazimierz, on the right bank of Zakazimierka River, which initially was a peripheral and later the main river bed of the Vistula River. It was the storage of salt intended for rafting down the Vistula to the Masovian salt storages. Simultaneously, the facility operates as a shipping harbour organising salt rafting three times a year, serviced by rafters supplying proper vessels for salt rafting, including barges, komiega rafts, galara, byk and lichtun. The development of the Kazimierz salt storage consisted of a house (a dwelling and a place where saltworks officials resided during salt loading), known as the manor house with adjoining farm buildings, including stables and storage sheds, distinguished by their vast sizes, assigned for salt loaves (salt clumps with columnar shapes and specific dimensions) and barrel salt (salt loaded into barrels in the mine and transported in this manner) usually built in parallel to the river bed, right by the water, next to the waterfront reinforced by fascine and wood. Descriptions of the development prepared by royal commissioners are included in the text of saltworks commissions from the period between 1581 and 1762. Destruction of the Kazimierz salt storage during the siege of Cracow by the Swedes and the repeated flooding of the Vistula in the 1670s resulted in closing of the facility. Its role between 1690 and 1717 was taken over by the salt storage and shipping harbour in Mogiła. The Kazimierz salt storage was officially reopened in 1718. Construction investments were conducted between 1725 and 1751, and a manor house, a storage shed, a stable and an additional shed for lime (rafted down the Vistula to Warsaw for the needs of the royal court) were subsequently built. Between 1730 and 1762, a modern harbour was constructed with stanchions and an outer water gauge. The Austrian administration which took over the management of the Kazimierz storage after the first partition of Poland in 1772, changed its official name into Podgorzer Salzniederlage in 1787; legal changes pertaining to the principles of salt trading made it subject to the Directorate of Salt Affairs in Lviv. The organisation of salt rafting was the obligation of the Imperial and Royal Podgórze Rafting Office (C.K. Podgórski Urząd Defluitacyjny), whose tasks were monitored, until 1795 (after further areas of the Republic of Poland were incorporated in the Austrian monarchy), by the Imperial and Royal Directorate for Salt Affairs in Podgórze (C.K. Dyrekcja do Spraw Solnych in Podgórze) (in 1805 transferred to Wieliczka). Between 1809 and 1815, the Podgórze storage, together with the entire district, was subject to the administration of the Duchy of Warsaw. Construction investments from the Austrian times include a second storage building made of brick (after 1804), renovation of administrative buildings, the waterfront, regulation of the Vistula River, as well as erection of a  new shed with two residential annexes and a large stable building with a storey. The last investment took place after 1810 and before 1820. The status of development is confirmed by the maps of 1779 – 1847. In 1847, the newly erected stable building was taken-over by the Austrian army for the cavalry needs. The salt storage was handling the sale of salt for the Prussian government and the Russian authorities of the Kingdom of Poland. The final expiry of such contracts (in 1858 and 1872), along with development of rail transport resulted in closing of the governmental salt storage in Podgórze. Since 1873, the storage buildings, handed over to the Poviat Treasury Directorate (Powiatowa Dyrekcja Skarbu) in Cracow, were used by commercial companies, army and treasury guards. They were disassembled during construction of the third bridge across the Vistula and Vistula boulevards (approx. 1912). Only the stable building has been preserved from the entire Podgórze salt storage and continued to be used by the army until 1939.
PL
Depozyt nieprawidłowy wywołuje kontrowersje nie tylko w prawie cywilnym, ale także podatkowym. W artykule starano się przedstawić (z punktu widzenia konsekwencji podatkowych) granice pomiędzy depozytem nieprawidłowym, przechowaniem a pożyczką. Przedstawiono również skutki podatkowe depozytu nieprawidłowego na tle podatku od czynności cywilnoprawnych oraz postępowania w przedmiocie nieujawnionych źródeł przychodu.
EN
Incorrect deposits cause controversy not only in civil law, but also in tax law. The article seeks to identify the boundaries between incorrect deposits , storage and loan from the point of view of the tax consequences. It also presents the tax consequences of irregular deposits in tax on civil law of transactions and proceedings of undisclosed sources of income.
EN
Photovoltaic cells are now seen as the most promising source of renewable energy. Compared with wind power plants, photovoltaic installations have much better predictability and stability of operation. Unfortunately, their main disadvantage is the diurnal cyclicity of electricity production, which, in addition, is quite far from the graph of variability of energy demand in the power system. At the moment, the energy production of photovoltaic installations on the territory of our country is still at a relatively low level, and therefore there are no major problems with its development for the time being, as in this case a relatively moderate reduction in the power of blocks of thermal power plants around the twelfth hour of the day is sufficient. However, the rapid increase in installed capacity of photovoltaic panels, which is currently being observed, will soon make the management of surplus energy generated during peak generation a serious problem. In principle, the only known way to store very large amounts of electricity, on the order of several tens of GWh, is to use pumped storage power plants for this purpose. The article briefly discusses the existing pumped storage power plants in our country, giving the values of the parameters that characterize them. It also discusses unfinished and planned in the past investments in the construction of new pumped storage power plants. It is shown that the return to the concepts abandoned in the past for the construction of several large pumped storage power plants of the order of 1,000 MW is now a matter of priority, if only we want to think seriously about the further development of photovoltaics in Poland.
PL
Ogniwa fotowoltaiczne są obecnie postrzegane jako najbardziej perspektywiczne źródła energii odnawialnej. W porównaniu z elektrowniami wiatrowymi instalacje fotowoltaiczne charakteryzują się znacznie lepszą przewidywalnością i stabilnością pracy. Niestety ich główną wadą jest dobowa cykliczność produkcji energii elektrycznej, która na dodatek dość mocno rozmija się z wykresem zmienności zapotrzebowania na energię w systemie elektroenergetycznym. W chwili obecnej produkcja energii w instalacjach fotowoltaicznych na terytorium naszego kraju jest jeszcze na stosunkowo niskim poziomie, w związku z czym nie ma na razie większych problemów z jej zagospodarowaniem, gdyż w takim wypadku wystarczające jest relatywnie umiarkowane obniżenie mocy bloków elektrowni cieplnych w okolicach dwunastej godziny doby. Jednak obserwowany obecnie dynamiczny przyrost mocy zainstalowanej w panelach fotowoltaicznych już wkrótce sprawi, że zagospodarowanie nadwyżek energii wytwarzanej w szczycie generacji stanie się poważnym problemem. Jedynym w zasadzie znanym sposobem, pozwalającym na magazynowanie bardzo dużych ilości energii elektrycznej, rzędu kilkudziesięciu GWh, jest wykorzystanie w tym celu elektrowni szczytowo-pompowych. W artykule omówiono pokrótce istniejące w naszym kraju elektrownie szczytowo-pompowe, podając wartości charakteryzujących je parametrów. Omówiono także niedokończone i planowane w przeszłości inwestycje w zakresie budowy nowych elektrowni szczytowo-pompowych. Wykazano, że powrót do zarzuconych w przeszłości koncepcji budowy kilku dużych, o mocy rzędu 1000 MW, elektrowni szczytowo-pompowych jest obecnie sprawą priorytetową, jeśli tylko chcemy poważnie myśleć o dalszym rozwoju fotowoltaiki w Polsce.
EN
The author presents the issue of liability of persons depositing firearms and ammunition who came into possession of them after the death of the testator and his heirs in connection with the obligation of submitting after the deceased person weapons and ammunition to the deposit of the Police organizational unit and the calculation of fees for storing firearms by these entities under the Act of May 21st, 1999 about weapons and ammunition. The legal nature of the fees for the storage of firearms in deposit indicates that it is not an administrative penalty, as some believe, but is a non‑tax budget charge to which the limitation of the provisions of section III of the Act of August 29th, 1997 Tax Code should apply, which is also confirmed by the jurisprudence of administrative courts in these cases. In addition, the circle of persons obligated to pay the fee should be limited only to depositors – holders of weapons or ammunition who after the death of the person, personally or through a representative, deposit it in a deposit for safekeeping, and not to other heirs who as co‑owners may make a statement on how to administer the firearms and ammunition, however, they cannot be charged the fees due to the content of the provisions of art. 23 clause 1 point 3 of the cited act stating the necessity of taking possession of it after the deceased person before making the deposit. Therefore, the police authorities should each and every time examine the situation when individuals are obliged to pay the fees as well as take into account the 5‑year limitation period for the amounts due.
PL
Autor przedstawia kwestię odpowiedzialności osób składających broń palną i amunicję, które weszły w ich posiadanie po śmierci spadkodawcy i jego spadkobierców w związku z obowiązkiem przekazania po zmarłej broni i amunicji do depozytu jednostki organizacyjnej Policji oraz obliczanie opłat za przechowywanie broni palnej przez te podmioty na podstawie ustawy z 21 maja 1999 r. o broni i amunicji. Charakter prawny opłat za przechowywanie broni palnej w depozycie wskazuje, że nie jest to kara administracyjna, jak niektórzy sądzą, ale niepodatkowa opłata budżetowa, do której ograniczenie przepisów sekcji III ustawy z dnia 29 sierpnia, 1997 Kodeks podatkowy powinien mieć zastosowanie, co potwierdza również orzecznictwo sądów administracyjnych w tych sprawach. Ponadto krąg osób zobowiązanych do uiszczenia opłaty powinien być ograniczony wyłącznie do deponentów – posiadaczy broni lub amunicji, którzy po śmierci osoby, osobiście lub przez przedstawiciela, deponują ją w depozycie na przechowanie, a nie do innych osób spadkobiercy, którzy jako współwłaściciele mogą złożyć oświadczenie o sposobie podawania broni palnej i amunicji, nie mogą oni jednak być obciążani opłatami z uwagi na treść przepisów art. 23 ust. 1 pkt 3 cytowanego aktu stwierdzający konieczność przejęcia go po zmarłej osobie przed złożeniem depozytu. Dlatego organy policji powinny każdorazowo badać sytuację, w której osoby są zobowiązane do uiszczenia opłat, a także wziąć pod uwagę 5‑letni okres przedawnienia należnych kwot.
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