389 research outputs found
Optimization of CNC technology in the manufacturing process of a wooden product
No full textV diplomskem delu smo optimizirali tehnologijo izdelave lesenega umetniškega izdelka – lesene knjige. Knjigo smo najprej modelirali s programom SolidWorks, nato pa smo s programom SolidCAM generirali G kodo za krmiljenje računalniško podprtih strojev (CNC). Pri izdelavi G kode smo med seboj primerjali različne načine obdelave površin, ki jih nudi program SolidCAM. Izdelek smo najprej obdelali z grobo obdelavo, nato pa še s fino. Pri simulaciji z grobo obdelavo smo ugotovili, da v našem primeru niso vsi načini grobe obdelave enako uporabni, saj se lahko časi obdelave med seboj močno razlikujejo. Podobno smo ugotovili pri fini obdelavi izdelka, kjer se pri enaki kakovosti obdelane površine časi obdelave med seboj razlikujejo.In this diploma thesis the technology for the production of a wooden art product, a wooden book, was optimized. First, the book was modeled with SolidWorks software, and then using SolidCAM software G code was generated to control computer numerical controlled machines (CNC). In the programming different processing methods were compared. The product was first machined with rough milling and then with fine milling. In the rough milling all processing methods that the program provides were examined. It was found that all rough processing methods are not equally useful in our case, since machining times can vary greatly. Similarly, it was found out in the fine milling of the product that the milling times differ greatly for different milling technologies, considering the same final surface quality
International Activity of NIK in the European Union – New Article 12a of the Act on NIK
No full textIn his article, the author presents: (1) the participation of NIK in international audits (interpretation of new Article 12a of the Act on NIK that clearly sets out the right to conduct such audits; types and examples of such audits; advantages of international auditing); (2) the cooperation of NIK with the European Court of Auditors – ECA (participation of NIK auditors in ECA missions in Poland; NIK’s attempts to initiate collaboration with the ECA in conducting audits of the use of EU funds; cooperation with the Polish member of the ECA); (3) the activity of NIK in the forum of the Contact Committee of the Heads of the EU SAIs. In conclusions, the article emphasises that NIK should, as best as possible, perform its tasks related to a Supreme Audit Institution of an EU Member State
Nik Nur Madihah: a rising literary star in the Malay world
No full textIn a globalized and fast-developing world, where the internet and social media play a vital role in our daily lives, people of all ages are increasingly sharing their views and opinions in writing. This is particularly true for young people, who are computer- and smartphone-savvy and often communicate through written means. As a result of this shift, new writers are emerging in Malaysia every day, much like stars on the horizon. Many of these budding writers are interested in creating novels that reflect the social climate of the country. In this article, I would like to highlight some of the interesting aspects of the life and achievements of a young Malaysian author named Nik Nur Madihah
Preliminary Session in Disciplinary Proceedings – Liability of NIK Appointed Auditors
No full textInstytucja posiedzenia wstępnego w postępowaniu dyscyplinarnym w Najwyższej Izbie Kontroli nie była dotąd przedmiotem odrębnego opracowania. Jego przebieg nie został unormowany w ustawie o NIK. Ustawodawca zastosował technikę legislacyjną polegającą na odesłaniu do odpowiedniego stosowania przepisów Kodeksu postępowania karnego. W artykule omówiono przebieg posiedzenia wstępnego, zarysowano też możliwe problemy związane z jego organizacją. Autor posiłkuje się literaturą prawniczą z zakresu postępowania karnego.In Chapter 4a of the Act of 23 December 1994 on the Supreme Audit Office “Disciplinary Liability of Appointed Auditors”, the proceedings in front of the Disciplinary Committee of Appeal are regulated in a very general manner. The Act on NIK does not comprise provisions that would regulate preparations for the main trial. Since the disciplinary proceedings are not comprehensively regulated, Article 97p of the Act on NIK refers to respective application of the provisions of the Code of Criminal Procedure. In his article, the author presents the nature and scope of a preliminary session within preparations for the main trial in the NIK disciplinary proceedings conducted in front of the adjudicative panel of the Disciplinary Committee. The judicature has been presented that should be or can be made during such sessions. The author refers to literature on legal matters related to criminal proceedings
Nominated Auditors’ Right to Defence – NIK Disciplinary Proceedings
No full textThe right to defence (ius defensionis) is one of the fundamental rights in a democratic state of law. It is applied not only in criminal proceedings, but also in other proceedings of repressive nature, including disciplinary proceedings against NIK nominated auditors. In his article, the author presents some arguments in favour of amending the Act on the Supreme Audit Office with regard to the entities that can perform the role of a defence counsel in the disciplinary proceedings against NIK nominated auditors, and in favour of such an interpretation that allows the defendant to have up to three defence counsels
Principle of Complaint in the NIK Disciplinary Procedure. Disciplinary Liability of Nominated Auditors
No full textDue to the amendments to the Act on the Supreme Audit Office of 23 December 1994, apart from the fundamental change of the audit procedure, chapter 4a was added that set out basic regulations related to the disciplinary procedure. While with regard to issues that are not regulated in the Act on NIK, it refers to respective application of the Code of Criminal Procedure. The disciplinary procedure related to nominated auditors of NIK has been discussed in various studies, but none of them has referred to the contents of the complaints principle on the basis of the Act on NIK. In his article, the author presents his views on the contents and consequences of the complaints principle in the disciplinary procedure with regard to nominated auditors, which is of vital importance in the judicature practice of the Disciplinary Commission and the Appeal Disciplinary Commission at NIK
Person Responsible versus Perpetrator – Legal Acts related to NIK versus Selected Provisions of Other Acts
No full textIn the current Act on NIK, a definition of “a person responsible” cannot be found, nor can be that of “perpetrator – a person who committed an irregularity”, although the legislator has used the former term in several articles of the act without, however, explaining it, and without solving the problem. For example, a post audit statement should indicate persons responsible for irregularities, and the scope and consequences of those irregularities, on the basis of the material gathered in the audit file. This is probably the most significant provision of the Act on NIK, related to the issue discussed in this study. The author, referring to linguistic, systemic and usefulness-related interpretation of the provisions regulating the activity of NIK, as well as post-audit statements, attempts to answer these doubts
President of NIK as Initiator of Proceedings at Constitutional Tribunal – Selected Issues
No full textPrezes Najwyższej Izby Kontroli1 jest legitymowany do występowania z wnioskiem do Trybunału Konstytucyjnego, inicjującym hierarchiczną kontrolę norm, od początku istnienia TK. Uprawnienie to nie budziło wątpliwości w chwili jego kreacji, podczas prac nad obowiązującą Konstytucją ani nie budzi ich obecnie. Taka sytuacja paradoksalnie skutkuje brakiem szerszego zainteresowania nauki prawa, której przedstawiciele jedynie na marginesie swoich ustaleń odnotowywali dysponowanie przez Prezesa NIK tak istotną kompetencją.The President of the Supreme Audit Office is mandated to file motions to the Constitutional Tribunal (Polish Trybunał Konstytucyjny, TK) to initiate a hierarchical control of norms, since the very establishment of the TK. This right of the President of NIK did not seem controversial once it was created, when the current Constitution was elaborated, nor it is now. This situation, paradoxically, results in the lack of interest of legal sciences, representatives of which are little concerned with this significant competence of the NIK President. Every NIK audit comprises checking the activities of auditees also against the criterion of legality. If doubts arise as for the structure of the very legal regulations that are the basis for the establishment or activity of the auditee, the President of NIK may use his constitutional competence and put forward a proposal to the Constitutional Tribunal to check whether these regulations are compliant with the Constitution. The practice to date shows that such motions have been put forward mainly in relation to doubts that aroused during NIK’s audit engagements. Nevertheless, the President of NIK may also apply to the Tribunal with other issues, unrelated to NIK’s audit activity, because his competence – of a constitutional body that safeguards law and order – is unlimited. In his article, the author presents these issues and discusses the motions that have been filed with the TK by the President of NIK to date
De Lege Ferenda Proposals Formulated by NIK – in Comparison with Experience of Other SAIs
No full textAs a result of their audits, Supreme Audit Institutions (SAIs) formulate proposals addressed to auditees and other relevant entities. These may include proposals suggesting a need to change the binding legal acts or to issue new acts (de lege ferenda proposals). In his article, the author describes how NIK develops such proposals in comparison with practices of other SAIs, as well as the activities aimed at providing the quality and effectiveness of such proposals, for instance, by their appropriate formulation, by making a register of proposals, by including the list of proposals in the annual activity report of NIK, and by analysing how de lege ferenda proposals have been used while meeting with representatives of the parliament and the government. The article concludes with the issue of the role of NIK in the law-making process
Notifying About Evaluations, Remarks and Conclusions of NIK – Comments on the Solution Adopted
No full textPostępowanie kontrolne Najwyższej Izby Kontroli w kształcie obowiązującym od 2012 r. doczekało się już wielu analiz i opracowań. Dotychczas nie podjęto jednak głębszej refleksji nad wprowadzoną wówczas instytucją powiadamiania o ocenach, uwagach i wnioskach zawartych w wystąpieniu pokontrolnym NIK. Artykuł przybliża te rozwiązania prawne, podnosząc liczne, związane z nimi wątpliwości interpretacyjne, wraz z propozycjami rozwiązań. Z pewnością nie wyczerpuje jednak tytułowej tematyki, może natomiast być punktem wyjścia do dalszych dyskusji, analiz i spojrzenia na zagadnienie z punktu widzenia praktyki.The article comprises an analysis of the solution introduced on the basis of Article 62a of the Act on the Supreme Audit Office, related to notifying about evaluations, remarks and conclusions included in management letters. Similarly to the other provisions of the amended (in fact the new one) the NIK audit procedure, the Article entered into force on 2 June 2021. It allows for clear differentiation between management letters addressed to the managers of auditees, and notifications about evaluations, remarks and conclusions comprised in management letters that are developed on the basis of other legal provisions. In the text such matters have been discussed as, among other, the origins of notification introduction, entities authorised to issue notifications, ad dressees of notifications and their obligations, and the matter of making a notification publicised. The author indicates legal doubts that arise on the basis of Article 62a of the Act on NIK, by presenting and substantiating proposals for solutions in the area. In some cases, the author also makes proposals for modifying this provision
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