3,894 research outputs found
Defalcation of European Union Budget in the Romanian Criminal Law
No full textOne of the goals for Romania, after the 1st January 2007, was to protect the financial interests of the European Union to fight against fraud, corruption and other illegal activities. In order to achieve this target, the legal framework has been completed by the Law no. 161/2003 which introduced the article no. 182 in the text of the Law no. 78/2000 regarding prevention, discovery and punishing the corruption acts. The author analyses this new article and he develops the two constitutive elements (actus reus, mens rea), the objective and subjective aspects of the analyzed crime, the ways, the legal punishments applicable to this crime.fraud, financial interests, spending, incomes, actus reus, mens rea, legal punishments.
Solid state reaction in sandwich-type Al/Cu thin films
No full textAl/Cu/Al and Cu/Al/Cu triple layers with approximately 10 nm single layer thickness deposited on tungsten substrates were analyzed in the early stages of reactive interdiffusion by means of atom probe tomography. The first reaction product is found after 5 min thermal treatment at 110 degrees C and identified by direct chemical analysis to be Al2Cu. Surprisingly, we found a significant asymmetry in the reaction rate of the new phase with the stacking sequence: the thickness of the product grown at the interfaces, at which Cu is deposited on top of the Al layer, is approximately 1.5-2 times thicker than the other one at the interfaces at which Al is deposited onto a Cu layer. On the other hand, at both interfaces the thickness of the product layer depends parabolically on time. No precursory interdiffusion and no distinct nucleation process of the product are observed. (c) 2007 Elsevier B.V. All rights reserved
Legal and Financial Problems of International Joint Custody of Children
No full textThe aim of this article is to analyze very interesting and currently up-to-date area of children living in international joint custody from the legal and financial point of view. This covers the situation when custody of a child is awarded to both parents living in different states of the European Union (or also other states). The number of marriages contracted between Czech nationals and foreign nationals and also between nationals from two different states (not necessarily inside European Union) increases every year while free movement of people is a real practice today. Because these international marriages are becoming more common they bring new problems that must be solved by contemporary law. This regulation needs to result from the knowledge of the children psychology that is affecting family law the most but also has its practical aspects in the area of taxation and payment issues that will be analyzed deeply as well.juridical problems, financial problems, international joint custody, family.
Psychological Process of Forming the Declarations of Victims and of Crime Witnesses
No full textThe process of forming the witnesses’ declarations involves a moment of achieving the information circumscribed to the crime or to its author, a moment of keeping the perceived information in memory and, finally, the moment of communicating this information to the judicial organs, by reproducing or acknowledging. To this process forming, all the sensations categories compete, in some way. Some of them have a prevailing role (visual and auditory sensations), others have a subsequent role (tactile, olfactory and gustatory sensations).witness, harmed person, testimony, crime
Profitability and financial stability
No full textThe business activity allows identifying two categories of flows: flows of results and cash flows. Flows affect the income and expenses, participating in training result, the company's profitability. Financial flows involved in their formation both monetary items (which drive the monetary input or output and thus implies a cash flow), and non-cash items (affecting the result, without leading to a cash flow). Are equally identifiable cash flows that do not involve an immediate effect on the outcome or effect on the result equivalent to that spread on the treasury. Financial equilibrium in a general manner evokes the idea of harmony between different elements of a system, which in finance is harmonization of resources with the needs. Financial equilibrium can be defined by the company's ability to secure payment of its proceeds without interruption to current liabilities incurred in implementing its object of activity or tax laws, so it can avoid the risk of bankruptcy. Maintaining financial stability is the essential condition of survival of the enterprise, financial and balanced assessment must take into account the concrete conditions of the occurrence of default.profitability, balance, cash flow, cash.
Romanian educational system - component of the national economy
No full textNational economy as a stand-alone entity, is a set of resources (natural, material, human, etc..), production activities, trade, service etc. that have established branches, sectors, etc. at a country’s level, between which are established reciprocal links which is based on the material and spiritual movement values, ensures the operation and economic development of society. Thus, the national economy’s system appears as a set of interconnected elements through economic, educational, informational, technological, cultural, etc. relations according to a predetermined goal, or serving the same goal.national economic system, education, cybernetic system, educational system, educational activity
Photinus vanderberghi Constantin 2012
No full textPhotinus vanderberghi Constantin Photinus vanderberghi Constantin 2012: 15 DISTRIBUTION: MARTINIQUE: Fort-de-France, La Trinité (Constantin 2012; Touroult et al. 2013; Touroult et al. 2015; Peck 2016) TYPE LOCALITY: Martinique, Macoube, Maison du Moine TYPE DEPOSITORY: MNHNPublished as part of Keller, Oliver & Branham, Marc A., 2021, A catalog of the Lampyridae (Coleoptera) of the West Indies, pp. 53-105 in Zootaxa 4970 (1) on page 86, DOI: 10.11646/zootaxa.4970.1.2, http://zenodo.org/record/475633
Plectonotum leymebamba Constantin 2020, sp. nov.
No full textPlectonotum leymebamba sp. nov. (Figs. 12, 35, 69-70, 104, 119) Type material: Holotype ♂ (MUSM): Peru, Amazonas, provincia de Chachapoyas, Leymebamba 2 km SW, flowering shrubs, 06°42′53″S, 77°49′06″W, alt. 2,700 m, 08.V.2018, leg. R. Constantin. Paratypes: 3♂, 2♀, same locality and date as the holotype, leg. R. Constantin. Holotype and two paratypes deposited in the collection of the MUSM, other paratypes preserved in author's collection (CCo). Description: Holotype. Length 4.0 mm. Head black, the clypeus and the genae orange yellow in front of the antennal sockets. Antennae black, the first two antennomeres with orange yellow ventral side. Mandibles yellow. Labial and maxillary palpi black, their first joint yellow. Prothorax, elytra, abdomen and legs black. Head 0.76 times as wide as pronotum, the clypeus triangularly protruding. Eyes developed, bulging, the interocular space 0.6 times as wide as the head. Frons broad, flattened between the eyes with a median longitudinal depression and two small oblique bumps behind the antennal sockets. Temples short, narrowing backwards. Cephalic surface smooth, very thinly punctate, with thin whitish setae. Antennae 0.8 times as long as the body, the first two antennomeres smooth, the following parallel sided, dull, covered with erected brownish setae. Pronotum 1.47 times wider than long, feebly transversally convex. Front edge slightly arched, rear edge angular, lateral edge moderately narrowing frontwards, rounded with a long narrow bead and a short emargination in front of the basal corners.Pronotal surface shiny, thinly punctate, the punctations twice smaller than the intervals. Elytra 2.8 times longer than combined width at the base, the punctations shallow, rugulose and irregularly disposed, covered with long, thin, obliquely erected pale yellow setae. Aedeagus: tegmen with apex of the lateral lobes parallel sided in dorsal view, forming a rectangular lamina with dense and very long apical setae in lateral view; apico-ventral apophysis slender, their tips with a minute hook; lateral sclerites narrow, straight, the tooth at mid-length minute; median lobe with a narrow styliform projection. Dimensions of the holotype: TL =4.0 mm;AL = 3.25mm; HW = 0.83 mm; IOW = 0.50 mm; OL = 0.29 mm; IAW = 0.19 mm; PL = 0.74 mm; PW = 1.09 mm; EL = 3.0 mm; EW = 1.06 mm. Length of the antennomeres, in mm: aI = 0.32; aII = 0.13; aIII = 0.31; aIV = 0.35; aV = 0.35; aVI = 0.35 × 0.09; aVII = 0.32; aVIII = 0.32; aIX = 0.27; aX = 0.25; aXI = 0.28. Paratypes ♂: length 3.9-4.1 mm. Paratypes ♀: Differs from the males by the less convex eyes, shorter antennae and pronotum narrower anteriorly. Dimensions of one paratype ♀. TL = 4.2 mm; AL = 2.6 mm; HW = 0.75 mm; IOW = 0.50 mm; OL = 0.24 mm; IAW = 0.21 mm; PL = 0.72 mm; PW = 1.06 mm; EL = 3.3 mm; EW = 1.1 mm. Other paratype ♀: length 4.5 mm. Variability: The two female paratypes have yellow genae and reddish-brown clypeus. Differential diagnosis: Plectonotum leymebamba sp. nov., resembles P. oxapampa sp. nov., and P. bicoloricolle sp. nov., by the pronotal bead. It differs from these two other species by the mostly black colour pattern, thicker antennae, subseriate elytral punctation and the aedeagus shape. Etymology: Specific name refers to Leymebamba village, close to the type-locality. Noun in apposition. Natural history: Collected by beating shrubs, on the edge of the road in the morning.Published as part of Constantin, Robert, 2020, A contribution to the genera Plectonotum Gorham and Hyponotum Wittmer, with the description of sixteen new species from Peru (Coleoptera, Cantharidae), pp. 1-27 in Papéis Avulsos de Zoologia (Pap. Avulsos Zool., S. Paulo) (Pap. Avulsos Zool., S. Paulo) 60 (34) on page 13, DOI: 10.11606/1807-0205/2020.60.special-issue.34, http://zenodo.org/record/463761
The conversion of the efficiency of labor, respectively of labor productivity in the economic and commercial rate of return
No full textGenerally, an activity is considered to be efficient if the production implies low costs or if the revenues from selling the products on the market outweigh the expenditures that were made to achieve them. Labor productivity as an efficiency indicator of a production process represents an expression of the relationship between effect (products, services) and effort (work means, labor force, work items). Through the labor productivity conversion in rates of return (economic and commercial) is determined an evolution and an influence on these rates, driving the company’s own efforts to innovate, produce and harness goods, works and services with maximum utility, efficiency and competitiveness services. The aim of this paper is to highlight the work efficiency, respectively the labor productivity detached from the factorial context in the trade and economic rates of return. The introduction presents some general aspects referring to labor productivity, then it will be presented and discussed the analytical methods used in the process of reflecting the labor productivity in the rates of return, the results analysis, and at the end of this paper it will be presented some conclusions based on the study case. The expected results consist in identifying the mechanisms by which labor efficiency is converted into the company’s economic and financial performance.labor productivity, economic rate of return, commercial rate of return, working time, wage costs
The Changing Business Landscape of Romania: Lessons for and from Transition Economies
No full textEdited by: Andrew R. Thomas Nicolae Al. Pop Constantin Bratianu
ISBN: 978-1-4614-6864-
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