Annals of Spiru Haret University
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SOCIAL PROGRESS AND ECONOMIC PROJECTS FOR DISADVANTAGED GROUPS IN ROMANIA
Get PDFThe paper aims to analyse the social progress, social politics, social law and successful projects applicable to the some disadvantaged groups: Roma people and woman. Inclusion of Roma people is analysed from economic point of view. The economic problems of equality by gender is presented in terms of labour rate and other relevant ratio. For Roma people the focus of analyse is also on labour involvement. The chapters of the communication are: introduction, literature review ( state of art ) in the field of social progress, theoretical background, tools for social progress in EU, economic inclusion of Roma population, economic equality by gender, conclusions
THE ADAPTATION OF PROFIT AND LOSS ACCOUNT TO THE CURRENT REQUIREMENTS REPORTING OF THE PERFORMANCES
No full textThe financial performance - a very complex notion and high informational load forusers of accounting information is reflected best by the financial statements, the profit andloss account and the situation of equity variations. The last situation can be presented as astatement of comprehensive income, including beside the result of profit and loss account, thegains and losses directly recognized in equities without passing through the profit and lossaccount.The development of increasingly complex activities emphasizes the utility, thenecessity of the profit and loss account in the financial reporting by increasing the interest inthe enterprise performance, especially for the dynamic information that this situation canprovide.Meanwhile, there is a declining interest in the historical costs and static information.Although the balance sheet contains information on performance, it does not prevent theachievement of its forecasts.In this paper we propose to approach the profit and loss account in view of tworepresentative referential, namely in terms of IAS 1 standard “The preparation andpresentation of the financial statements” and the national regulation, the Finance Order no.1802/2014 regarding the Approval of the Accounting Regulations on the annual individualand consolidated financial statements, aiming to emphasize the advantages, but also thelimits provided by this models. This way, will see which of these models of profit and lossaccount respond best to users’ needs
ASPECTS OF PROTOZOA INFECTION IN DOGS AND CATS
No full textInvestigations were carried out during February 2006-January 2008 on a total of 153 dogs and 23 cats of different breeds and ages. The animals had diarrhoeic syndrome and were examined by coproscopy with Willis and Mc. Master methods. The incidence of infestation with Isospora sp. in puppies was 49.6%, of which 88.1% was recorded in puppies aged 1-3 months and 11.8% in puppies aged 4-6 months; in cats the frequency of infestation was 30.4% of which 71.4% in kittens aged 1-3 months and 28.5% in kittens aged 4-6 months. The incidence of infestation with Giardia in dogs was 15.6% of which 83.3% in puppies and 16.6% in full grown animals. In the young cats the incidence of infestation with Giardia was 26.08%. The efficacy of Ultrasol in Isospora sp. infestation was 96 %, while the efficacy of Flagyl in giardiosis treatment was 85%. Key words: dog, cat, Giardia, Isospora sp.
The physiocracy: political and socioeconomic doctrine dominant in 18th century France
No full textIn France the XVIIIth century was characterized by the Enlightenment as a philosophical phenomenon and Physiocracy as an expression of new economic thinking. But the Physiocrats were not merely a school of economic thought, they were also a school of political action. Kings, princes and high public servants were among their pupils. The great French Revolution itself was influenced by their writings. And the force of their work is still not fully spent. In order to appreciate the theory and significance of the Physiocracy it is necessary to take into account the circumstances of its time. Physiocracy is a doctrine which esteems that agriculture is of more importance than industry and commerce. In the above article the following subjects of the physiocratic doctrine are dealt with: the natural order, property and liberty; the relations between the government and the individual citizen, the theory of the produit net and the Tableau Économique of François Quesnay. The evaluation also includes the question about the expansion of Physiocracy. Indeed, it had many followers in several countries of Europe and was also the first real School of economic thinking. By its systematic approach, Physiocracy established the economy as a science. All the aspects of Physiocracy which have been mentioned above are intimately bound together and are in several aspects the economic precursor of the French Revolution
Geographical Labor Market Imbalances by Chiara Mussida and Francesco Pastore
Get PDFThe book, entitled Geographical Labor Market Imbalances represents a collective volume of outstanding scientific papers concerning regional issues, which were presented at the XXVII National Conference of Labour Economics organized by AIEL (Italian Association of Labor Economics), the Department of Law of SecundaUniversità di Napoli and the Departments of Economic and Social Sciences of the UniversitàCattolica del SacroCuore (Piacenza), 27-28 September 2012
CONSEQUENCES OF META-LINGUISTICS PARTICIPATION ON THE OPERATIONALIZATION OF DYNAMIC MANAGEMENT DOXASTIC LOGIC
Get PDFThe paper starts from the thesis that proves non-invasive behavioral explaining differences, but the existence of operational priorities of the company / entity / enterprise lead to invasiveness. There are no known ways / methods / programming doxastic methods as long as management intervention can be treated as a hub that dominates hypertext / productive economic common rules the world. The phenomenon of identity management is far from meeting the full harmonization attitudinal decision-making process. Doxastic management is a new epistemological covered by copyright scientifically in 2013 (Ioan Gaf-Deac, Fundamentals of Doxastic Management, Ed. FMP, Bucharest, 2013, 508 pp., Sole author, ISBN 978-606-93321-5 -3). The paper described aspects of doxastic procedural behavior, situations tangible managerial decision in doxastic field. They are played and the comparison between deterministic doxastic systems analysis and managerial phenomena is considered to operationalize participation of doxastic meta-linguistic logic of dynamic management. Doxastic management simplicity and demarcation or limitation of positive action by doxastic management round alignments research
Restructuring of the institutional training of adults
Get PDFProfound restructuring registered particularly by the economies of developing countries were caused by speeding up technical progress and increasing competition. Structural adjustment programs in these countries have led to radical reorganizations, of large scale with a serious social impact, affecting large groups pf employees who, left without work had to be reintegrated into work. In this context was strongly reaffirmed the need for state intervention or private organizations in the process of solving problems of available employment labour resource
PUBLIC DEBT ANALYSIS BASED ON SUSTAINABILITY INDICATORS
No full textThis article is an analysis of public debt, in terms of sustainability and vulnerability indicators, under a functioning market economy. The problems encountered regarding the high level of public debt or the potential risks of budgetary pressure converge to the idea that sustainability of public finances should be a major challenge for public policy.Thus, the policy adequate to address public finance sustainability must have as its starting point the overall strategy of the European Union, as well as the economic development of Member States, focusing on the most important performance components, namely, reducing public debt levels, increasing productivity and employment and, last but not the least, reforming social security systems. In order to achieve sustainable levels of public debt, the European Union Member States are required to establish and accomplish medium term strategic budgetary goals to ensure a downward trend in public debt
Studies On The Materiality And Aggregation, Compensation And Offsetting In Financial Statements
No full textThe accounting principles should be considered an essential element in the preparation and presentation of financial statements, with our analysis focusing especially on the relative principles: Materiality and aggregation, compensation and offsetting. We consider necessary to improve the analyzed concepts by bringing additional information, as clear and comprehensive as possible, information used as reference in the preparation of financial statements. Moreover, is crucial to apply an unitary thinking of the accounting referential which is linked to these accounting principles.The research methods used in analyzing the principles are: documentation of theoretical study of normative acts in the field of accounting, observation, comparative analysis, synthesis, information classification and data interpretation.
