597 research outputs found
A Study Regarding the Re-treatment of the Balance Sheet and of the Profit and Loss Account under Circumstances of Inflation and Hyper-inflation Approached According to the Conception of International Financial Reporting Standards
No full textInflation constantly has been seen as a controversial economic phenomenon that has generated numberless chronic lacks of balance in economy. In a hyper-inflationist economy the report without inflation re-treatment of the balance sheet and the profit and loss account is no more relevant for those who use accounting data, and the 90s’ Romania certainly faced such a hyper-inflationist economy. As the evaluation basis in accountancy is historic cost, and, due to the fact that under circumstances of high inflation, historic cost suffers a series of changes that distort reality, several accounting methods are employed. Theses accounting methods under circumstances of inflation may rely on conversion, evaluation or other mixed methods that consist in re-treating the financial reports of the companies at opening and closing these financial reports. As under the present circumstances a too rapid economic growth is envisaged for Romania that might determine the increase of inflation, the re-treatment of the balance sheet and of the results account could be a necessity in the future.inflation, balance sheet, profit, loss, re-treatment, evaluation, index, adjustment, price, hyper-inflation
Din istoria alimentației populației din Țara Moldovei: consumul crustaceelor, moluștelor și fructelor de mare (secolul al XVII-lea – începutul secolului al XIX-lea)
No full textOn the Family of Conditional Embedded Implicational Dependencies
No full textCertain second-order sentences, called conditional embedded implicational dependencies, about relations in a relational database, are defined and studied. This class of dependencies includes some of previously defined dependencies as special cases. Thus, the family of implicational embedded dependencies introduced and studied by R. Fagin can be included in the family of conditional embedded implicational dependencies. The conditional-functional dependencies defined by P. De Bra and J. Paredaens are special cases of new dependencies. The family of conditional embedded implicational dependencies, also contains the family of conditional implicational dependencies, defined by the author. A characterization of a conditional embedded implicational dependency implied by a given class in this family is given. The existence of Armstrong models for a class of conditional embedded implicational dependencies with a single relational symbol is shown.
CR categories: 4.33, 5.21, 5.27, 5.3
Education and Training Needs in the Field of Logistic Structures and Services in the Lower Danube Region
No full textThe approach of the subject concerning the training of specialists in the domain of logistic structures and services in the region of the inferior Danube is enlisted within a larger context, the Strategy of the Danube, but also in a more restrained one, the Program of Cross-Border Cooperation Romania – Bulgaria, 2007-2013. The Strategy of the Danube represents a project initiated in the year 2008 by Germany, Austria and Romania to which subsequently there adhered the other states on the Danube and which became a program of the European Commission. It shall have allotted a budget of 50 milliards euro until the year 2013. It shall be preponderantly addressed to the population in the Danube Basin, which is estimated at 115 millions, following to be developed through cross-border projects. In December 2010 there is foreseen the approval of the Action Plan for the program the Strategy of the Danube by the European Commission. The integration process needs premises and conditions for further development. One of them is the connectivity and it supporting system – the logistics. The problem of the connectivity is one of the pillars of the Danube strategy, which could play an important role in the Lower Danube Macro region’s development. Those problems need different approaches, specialized research and training. The situation of the two countries in the domain of fluvial logistics may be characterized as unsatisfactory in relation to their potential. At the present moment there is a single bridge which connects the two countries (Giurgiu – Ruse) and several travels with the passage boat. The harbour infrastructures are old and inefficient. There are no modern multi-modal platforms or a coherent vision in their design. The transportation on the Danube is insufficiently exploited. As well, the river is not capitalized in other domains, too: agriculture, pisciculture, energy, ecology, tourism, arrangement of the territory, etc.Within a more restrained context, but correlated with the Strategy of the Danube, Romania and Bulgaria cooperate within the Cross-Border Program 2007-2013. Within it, the Academy of Economic Studies in Bucharest and thee Economic Academy Dimitar Apostolov Tsenov in Svishtov proposed themselves to collaborate in the domain “Cooperation concerning the development of human resources – the joint development of abilities and knowledge”.fluvial logistics, multi-modal platform, education, transportation, cross-border, Lower Danube Macro region, territorial connectivity
COMPARATIVE ANALYSIS OF THE RECENT EVOLUTIONS OF ROMANIAN AND EUROPEAN UNION'S COMPETITIVENESS
No full textThe main subject of this paper refers to an analysis of the recent trends and evolution of Romanian competitiveness compared to the European Union competitiveness and it is structured in four main parts. The first section of the paper regards an introduction of the competitiveness evolution process, recalling the three actual evaluation models of the competitiveness level. In the second part of the paper there can be found the competitiveness indexes practiced and published by the World Economic Forum, indicators that are structured on three main levels as following: the Global Competitiveness Index and its aggregate indicators that are developed on three categories of factors that are essential for the competitiveness process (Basic requirements, Efficienty Enhancers, Innovation and sophistication factors) and the indexes associated to the twelve pillars of competitiveness: Institutions, Infrastructure, Macroeconomic stability, Health and primary education, Higer education and training, Goods market efficiency, Labor market efficiency, Financial market sophistication Technological readiness, Market size, Business sophistication, Innovation. Based on the values obtained after consulting the World Economic Forum Reports and regarding the competitiveness from a global perspective, the third part of the paper presents a comparative analyisis of the evolution of the Romanian competitiveness process and the one of the EU25. In the last part of the paper there can be found the conclusions of this analysis, with respect to the values found This paper is part of the doctoral thesis entitled "Increased Competitiveness in the Romanian economy, in the context of Sustainable Development, coordinated by Professor Michael Berinde University of Oradea, Faculty of Economics. Doctoral research is supported by Human Resources Development Operational Programme 2007-2013, Contract POSDRU/CPP107/DMI1.5/S/80272 , "Doctoral programs to train researchers performing competitive in European Research Area.competitiveness, indicators, analysis, differences, evolution
ELECTRICITY QUALITY CHARACTERIZATION AT POWER CONSUMERS LEVEL FROM CITY OF ORADEA
No full textThe paper is about de level of electricity
quality in the power network and at power consumers
from an urban area. The analysis was done at the
request of local electricity company. After highlighting
the importance of preoccupations, electricity nonquality
effects and regulatory framework, in the paper
is presented the working methodology and results
synthesis. The last part of the paper contains the
conclusions of the study
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