EXAMINE THE PAST FOR GOING FURTHER: A LITERATURE REVIEW IN THE FIELD OF FAIR VALUE

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Andreicovici Ionela - Irina

2011-12-01

Full Text Available The current study is part of the scientific approach being assumed at the beginning of the Ph.D. as the theme 'New valence of evaluation in accounting' under the guidance of prof. univ. dr. Dumitru Matis. This article aims to realize a more comprehensive study of relevant literature in accounting with fair value as the main subject. We have built our study attempting to answer the following research questions: How much fair value activity has there been since 2008? What research topics are being addressed? Who is leading fair value research? What are the limitations of current research? To achieve our proposed objectives we analyzed two databases (Science Direct and Business Source Premier during 2008-2011, analyzing in detail a total of 22 articles divided into five specific research directions: international regulations on fair value accounting, fair Value Accounting and Financial Crisis, financial reporting at fair value, the relevance of fair value and fair value versus historical cost. With this research we try to see 'what is known' in the field of fair value so far . In addition to qualitative analysis which we performed to discover the interest of researchers in this field, we conducted a quantitative analysis concerning the reported studies , being divided into research themes, research methodology and year of the article publication. Quantitative research results are those anticipated, that the most 'fair value activity ' took place in 2008 and 2009, surveys having as main research theme international regulations on fair value accounting.

The Transcendence in Lucian Blaga’s Philosophical Thinking

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Stelian Manolache

2016-03-01

Full Text Available On the occasion of the conference on Transcendence and Immanence - a topic buiding on the dialogue between philosophy and theology in the modern and post-modern time -, among the produced subjects, a discussion was held on the role played in respect with this dailogue by the inter-war famous philosophers, such as Lucian Blaga and Dumitru Stăniloaie. Below, we will present the issue of Transcendence according the the philosopher-poet Lucian Blaga’s vision; his vision is tructured into a Trilogy in his work: The Trilogy of Knowledge - The Dogmatic Aeon, The Luciferic Knowledge, The Transcendental Censorship - The Trilogy of the Culture - Horizon and Style; The Mioritic Space; The Genesis of the Metaphor and The Meaning of Culture - and The Trilogy of Values - Science and Creation; Magic Thinking and Religion; Art and Value. In these trilogies, the philosopher - poet elaborates, from an original metaphysical point of view, on the dimension of the knowledge of Transcendence - which he would define in in The Horizon of Mystery and Revelation. His vision will be addressed in a new theory of knowledge, which the philosopherpoet Lucian Blaga would distinguish as Paradisiac knowledge and Lucifer knowledge, within a new Metaphysics that would allow access to Transcendence and to the wonders beyond. Postulating the existence of certain faculties of Conscience, his Metaphysics would become, according to the Theory of Transcendence, a must for the human spirit; a proof for his approach would be the great philosophical systems of the world, from the antique to the modern.

Zusammenfassungen in Deutsch

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Nora Wiedenmann

2010-04-01

Full Text Available 1. Eine hybride Heuristik zur Lösung des Triangulations-ProblemsGloria Cerasela Crişan, Camelia Mihaela Pintea2. Vorschlag einer datenbasierten Architektur für eine Kardiologie-Netzwerk-AnwendungHorea Adrian Greblă, Călin Ovidiu Cenan3. Erziehungswissenschaftliche Forschung: zur technologischen Dimension des PrivatlebensLiliana Mâţă4. Ausgewählte Operationen für Assembler EncodingTomasz Praczyk5. Computerbasierte Programme zur Sprechtherapie bei Dyslalie und Dyslexie-DysgraphieIolanda Tobolcea, Mirela Danubianu6. Gedacht soap, jedoch gesagt ‘oaps’. Der Lautvorspann (Sound Preparation Period: Backward Calculation von der Äußerung bis zur Muskel-InnervierungNora Wiedenmann7. State of the Art: Lösungskonzepte für KoalitionsspieleSimina Brânzei8. Die Faktoren von Intelligenz-Entwicklung und individuelle PerformanzGheorghe Dumitriu9. Einige Ergebnisse zur Fuzzy-TheorieAngel Garrido10. Wissensfusion in akademischen NetzwerkenHorea Adrian Grebla, Calin Ovidiu Cenan, Liana Stanca11. Eine Delphi-Anwendung für die syntaktische und lexikalische Analyse eines Phrasen verwendenden Cocke-Younger-Kasami -Algorithmus.Bogdan Pătruţ, Ioana Boghian12. Über ein Problem von Passdaten bei Gebrauch von Bézier-KurvenCarmen Violeta Muraru13. State of the Art: Verifizierung von Unterschriften-Biometrie-DatenMohamed Soltane, Noureddine Doghmane, Noureddine Guersi14. Die Neurowissenschaften des Lehrens von Erzähltexten: zur Erleichterung der sozialenund emotionalen EntwicklungLisa Whalen15. Logische Grundlagen der Künstlichen IntelligenzAngel Garrido16. Psychologisch-mystische Aspekte zu St. Evagrius Ponticus und St. Maximus dem BekennerGheorghe Teofil Popovici17. Geo-spatiale Analyse-StrukturElisabeta Antonia Haller18. Henric Sanielevici – von der Literaturkritik zur Anatomie oder Wie beeinflusst der Schädelumfang die Literatur?Adrian Jicu19. Wie komplex das menschliche Gehirn funktioniert: die beiden HemisphärenIulia Cristina Timofti20

CONCEPTUAL DELIMITATIONS OF CONTROLLING

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Nedelcu Serban

2011-12-01

Full Text Available CONCEPTUAL DELIMITATIONS OF CONTROLLING Nedelcu Serban Universitatea ,,Babes-Bolyai`` Facultatea de Stiinte Economice si Gestiunea Afacerilor 'Controlling' represents a new concept in the Romanian economic environement, being implemented successfully in very few companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in Romania controlling can only be found at a practical level, and the specialized literature is restraint, almost absent. Since the practicians of controlling in Romania only know the toolkit they use and not the theoretical elements as well, what is needed in this case is a conceptual delimitation so that controlling would be better implemented, and improved with various elements of the economic environment. In practice, inside various linguistic areas different problems of communication may occur very often in regards to the use of different concepts that may be missunderstood. Therefore in the Romanian research area it becomes imperative to try and clarify the existing issues and to intensify the reasearch in this field. Studying the evolution of the concept we observe that the need for its implementation is primarily experienced at the practical level of the companies, to be then followed by a debate in the specialized literature. The internationalization and the fierce competition that the Romanian companies are confronting on the ecenomic market represent the decissive factor in adopting the concept of controlling.This article is part of the research conducted for my doctoral thesis, 'Controlling in hetergenous economic envirnoments', under the coordination and supervision of Prof.Dr.Dumitru Matis. Keywords: Controlling, Management Accounting, Management Control, Accounting, Internal audit JEL Code: M49

Hotel Europe and the Exiled Dream

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Oana Pughineanu

2017-07-01

Full Text Available In this paper I try to highlight the ambiguous voice of the writer Dumitru Țepenag, passing from author to auctor, in his exile through an Europe where characters are as “flags” on the map, moved from time to time, having no destiny or a clear direction. In his almost oneiric way, the writer tries to put together lives balanced between two worlds: on one hand, there is the world where meanings are so worn-out that they cannot convey anything any longer, and, on the other hand, there is the world of abstruse symbols that also fail to make sense. Hotel Europa is this passage where the two worlds collide, opening up a space that resembles the twilight zone. In this Hotel, as in any other, the most legible elements are the labels, the clichés, the points identified on a map (the cities where the characters are wondering: Budapest, Paris, München. Romanians (along with other East European figures are walking through the “good” Western world bearing the clichés that Europe has fabricated about them: disabled beggars, cheaters, pimps, Gypsies. The “conclusions” appear rather quickly: for the writer, who is also a character in the novel, Romania is this “pathetic country full of misbehaving” and “the genius of the Romanian people” lies in “humour and transhumance. We're all nomad comedians.” Only a myth can make sense in this collage. The text becomes a way of surrendering to the impossibility to make a “realistic story” about Hotel Europe and the way people live in it.

EarthServer: Cross-Disciplinary Earth Science Through Data Cube Analytics

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Baumann, P.; Rossi, A. P.

2016-12-01

& Applications ACM. [3] Baumann, Peter, et al. (2014) In Proc. 10th ICDM, 194-201. [4] Dumitru, A. et al. (2014) In Proc ACM SIGMOD Workshop on Data Analytics in the Cloud (DanaC'2014), 1-4.

Comparative heart failure profile over a 3-year period in a Romanian general hospital

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Pop D

2013-07-01

Full Text Available Dana Pop,1 Oana Maria Penciu,1 Adela Viviana Sitar-Taut,2 Dumitru Tudor Zdrenghea11Department of Cardiology, Clinical Rehabilitation Hospital, "Iuliu Hatieganu" University of Medicine and Pharmacy, Cluj-Napoca, Romania; 2"Babes-Bolyai" University, Cluj-Napoca, RomaniaBackground: Heart failure (HF has become an increasingly significant public health problem, associated with repeated hospitalizations, high costs, low quality of life, and decreased survival rate. The progress of the disease may be slowed if treatment is administered in accordance with current guidelines.Objectives: To compare the clinical profile of HF patients in a Romanian general hospital over a 3-year period.Methods and results: We studied two cohorts of patients admitted in the cardiology department of a rehabilitation hospital with a diagnosis of chronic HF New York Heart Association class II–IV. The first, in 2006, included 415 patients, 67.08 ± 10.59 years; the second, in 2009, included 500 patients, 67.31 ± 11.27 years. Considering all patients, the left ventricle ejection fraction (LVEF was not statistically different in the two cohorts. Compared to the 2006 cohort, the 2009 female cohort had higher LVEF (60.49% ± 13.41% vs 64.42% ± 13.79%, P < 0.05, while males over 65 years of age had lower LVEF (52.75% ± 15.02% vs 54.37% ± 15.23%, P = NS. For females, the probability of having LVEF ,45% was higher in 2006 (odds ratio = 1.573. HF with preserved LVEF was more common in females, both in 2006 (78.2% vs 54.2% and 2009 (87.2% vs 57.3%. In the 2009 cohort, LVEF was higher both in young patients (59.08% ± 14.22% vs 55.35% ± 14.92% and patients ≥ than 75 years of age (62.28% ± 13.81% vs 56.79% ± 14.81% compared to the 2006 cohort. Ischemic heart disease was the main underlying cause for HF in both cohorts.Conclusion: HF appeared to have the same clinical profile over a 3-year period. Females diagnosed with HF showed higher rates of preserved LVEF.Keywords: heart

Extreme QCD 2012 (xQCD)

Science.gov (United States)

2013-04-01

Acknowledgements This conference would not have been possible without the generous support from Brookhaven National Laboratory and the George Washington University INS and IMPACT institutes, Columbian College of Arts and Sciences, the Office of Vice-President for Research, and the Department of Physics. We thank them wholeheartedly. We are also very grateful for the support of our colleagues on the local organizing committee, Walter Freeman and Frank Lee, and on the International Advisory Committee: Simon Hands, Tetsuo Hatsuda, Frithjof Karsch, Maria Paola Lombardo, Tereza Mendes, Atsushi Nakamura, Owe Philipsen, Claudia Ratti, Paul Romatschke, Misha Stephanov, and Nu Xu. List of participants Alexandru, Andrei George Washington University Bazavov, Alexei Brookhaven National Laboratory Bloch, Jacques University of Regensburg Braun-Munzinger, Peter EMMI, GSI Breto Rangel, Guillermo CMS/UC Davis D'Elia, Massimo University of Pisa, INFN Dexheimer, Veronica UFSC - Federal University of Santa Catarina Ding, Heng-Tong Brookhaven National Laboratory Dion, Alan Stony Brook University Dumitru, Adrian RBRC and Baruch College, CUNY Freeman, Walter George Washington University Gavai, Rajiv Tata Institute (TIFR), Mumbai Hanada, Masanori KEK Theory Center Hands, Simon Swansea University Hegde, Prasad Brookhaven National Laboratory Heinke, Craig University of Alberta Horvath, Ivan University of Kentucky Karsch, Frithjof Brookhaven National Laboratory Krieg, Stefan Wuppertal University Lattimer, James Stony Brook University Lee, Frank George Washington University Li, Anyi Institute for Nuclear Theory Liu, Keh-Fei University of Kentucky Lombardo, Maria Paola INFN - LNF Lottini, Stefano Goethe University, Frankfurt am Main Maezawa, Yu Brookhaven National Laboratory Miura, Kohtaroh Laboratori Nazionali di Frascati - INFN Monnai, Akihiko The University of Tokyo Mukherjee, Swagato Brookhaven National Laboratory Myers, Joyce University of Groningen Nakamura, Atsushi RIISE, Hiroshima

AUDIT EXPECTATION GAP IN THE PUBLIC SECTOR IN ROMANIA

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Gherai Dana Simona

2011-12-01

Full Text Available Theme – It is know that the large public and auditors hold different beliefs about the auditors’ duties and responsibilities. In this conditions audit expectation gap represents that level of expectation that remains uncovered. In this study paper, audit expectation gap represents the difference between the achievements of public auditors and the expectations that general public (students have beyond those responsibility. Purpose – The evolution of audit expectation gap has been examined in various countries, but the extent of the concept has not been investigated so much in public area. This study attempts to assess the perceptions of possible future auditors, students, regarding the existence of expectation gap in public area. Literature review – A review of the literature identifies many researches who define the concept since was given the first definition of audit expectation gap as the difference between the levels of expected performance and the results that auditors give, but just a few analysis the public area using students’ knowledge to understand the perception of future users of accounting information or potential bidders of accounting information. Methodology – This paper represents the beginning of a broader study that will be part of the doctoral thesis entitled “Organization and exercise of public audit in Romania”, started in 2009 at University Babes Bolyai from Cluj Napoca, coordinated by PhD Professor Matis Dumitru. The aim of this paper is to explore the findings of an empirical study, made on 352 students, were the primary data used were obtained through a questionnaire technique regarding the audit expectation gap in the public sector in Romania, looking into future to obtain responses using a larger respondent group. Findings – A reasonableness gap was uncovered, there is a gap between the expectation of students regarding the public auditors' profession and their results and there are differences

Páginas iniciais

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Ficha catalográfica e sumário bilíngue

2013-09-01

Full Text Available REDES, Santa Cruz do Sul, v. 18, nº 2, p. 1 - 273, maio/ago. 2013. ISSN: 1982-6745 Editores Virginia Elisabeta Etges Silvio Cezar Arend Sumário/Summary A EFETIVIDADE DA COLABORAÇÃO ENTRE ORGANIZAÇÕES DO ARRANJO PRODUTIVO LOCAL (APL: EXPERIÊNCIAS DOS PROCESSOS LOGÍSTICOS NAS INDÚSTRIAS DO VALE DA ELETRÔNICA DE MINAS GERAIS – BRASIL THE EFFECTIVENESS OF COLLABORATION INTER-COMPANIES: EXPERIENCES OF LOGISTIC PROCESSES IN THE INDUSTRIES OF THE ELECTRONIC VALLEY OF MINAS GERAIS – BRAZIL Ricardo Silveira Martins Osmar Vieira de Souza Filho IDENTIFICAÇÃO DE CLUSTERS INDUSTRIAIS: UMA APLICAÇÃO DE ÍNDICES DE ESPECIALIZAÇÃO E CONCENTRAÇÃO, E ALGUMAS CONSIDERAÇÕES IDENTIFICATION OF INDUSTRIAL CLUSTERS: AN APPLICATION OF INDICES OF SPECIALIZATION AND CONCENTRATION, AND SOME CONSIDERATIONS Autenir Carvalho de Rezende Bernardo Palhares Campolina Diniz CAPACIDADES LOCAIS: POR UMA NOVA ECONOMIA DOS TERRITÓRIOS PRODUTIVOS LOCAL CAPACITIES: FOCUSING ON A NEW ECONOMY FOR PRODUCTIVE TERRITORIES Giancarlo Corò Paolo Gurisatti ANÁLISE CRÍTICA DA INFLUÊNCIA DO CAPITALISMO TRANSNACIONAL SOBRE AS INSTITUIÇÕES E ORGANIZAÇÕES CRITICAL ANALYSIS OF THE INFLUENCE OF TRANSNATIONAL CAPITALISM ON INSTITUTIONS AND ORGANIZATIONS José G. Vargas-Hernández REDES SOCIAIS E GOVERNANÇA DEMOCRÁTICA: O CASO DE UMA INSTITUIÇÃO FEDERAL DE ENSINO SUPERIOR DE MINAS GERAIS – BRASIL NETWORKS AND DEMOCRATIC GOVERNANCE: THE CASE OF A PUBLIC INSTITUTION OF HIGHER EDUCATION OF MINAS GERAIS – BRAZIL Edimilson Eduardo da Silva Fábio Costa Lasmar José Roberto Pereira DE MATRIZ CONSERVADORA A UMA POSTURA PROGRESSISTA: CATOLICISMO SOCIAL NO RIO GRANDE DO SUL (RS - BRASIL FROM A CONSERVATIVE MATRIX TO A PROGRESSIVE ATTITUDE: SOCIAL CATHOLICISM IN RIO GRANDE DO SUL (RS - BRAZIL Olgário Paulo Vogt Roberto Radünz DO PREJUÍZO À TRANSGRESSÃO: O DISCURSO SOBRE O MOVIMENTO GREVISTA NA IMPRENSA INJURY TO THE TRANSGRESSION: THE DISCOURSE ON STRIKE IN THE PRESS

Páginas iniciais

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Ficha catalográfica e sumário bilíngue

2013-12-01

Full Text Available REDES, Santa Cruz do Sul, v. 18, nº 3, p. 1 - 273, set/dez. 2013. ISSN: 1982-6745 Editores Virginia Elisabeta Etges Silvio Cezar Arend Sumário/Summary O PROCESSO DE MODERNIZAÇÃO AGRÍCOLA E AS TRAJETÓRIAS E ESTRATÉGIAS EMPREENDIDAS PELOS PRODUTORES AGRÍCOLAS DO MUNICÍPIO DE PASSO FUNDO – RS – BRASIL AGRICULTURAL MODERNIZATION PROCESS AND THE TRAJEÓRIAS AND STRATEGIES OF AGRICULTURAL PRODUCERS TAKEN BY THE CITY OF STEP FUND – RS –BRASIL Luiz Fernando Fritz Filho Lovois de Andrade Miguel Karen Beltrame Becker Fritz ANÁLISE ESPACIAL DA PRODUTIVIDADE DA AGROPECUÁRIA NO ESTADO DO PARANÁ – 1970, 1996 E 2007 SPATIAL ANALYSIS OF AGRICULTURAL PRODUCTIVITY IN THE STATE OF PARANA - 1970, 1996 AND 2007 Lucir Reinaldo Alves Andreice Criscieli Saran Aneli O ESVAZIAMENTO DAS REGIÕES RURAIS: O CASO DA BACIA LEITEIRA DE PIRACANJUBA – GO – BRASIL (2000-2010 THE EXODUS OF RURAL AREAS. THE CASE PIRACANJUBA – GOIÁS – BRAZIL (2000-2010 Margot Riemann Costa e Silva Luis Antonio Estevam A CONTRIBUIÇÃO DA AGRICULTURA FAMILIAR PARA O DESENVOLVIMENTO RURAL DE MATO GROSSO DO SUL - BRASIL THE CONTRIBUTION OF THE FAMILY FARM FOR RURAL DEVELOPMENT IN MATO GROSSO DO SUL STATE - BRAZIL Adriana Rita Sangalli Madalena Maria Schlindwein PEDAGOGIA DA ALTERNÂNCIA E REPRESENTAÇÕES SOCIAIS DE MEIO AMBIENTE EM DOCENTES E DISCENTES DE CASAS FAMILIARES RURAIS ALTERNATION PEDAGOGY AND SOCIAL REPRESENTATIONS OF THE ENVIRONMENT ON TEACHERS AND STUDENTS OF RURAL FAMILY HOUSES Edival Sebastião Teixeira Ederson Henrique de Souza Machado Fernanda Luiza Algeri Raffael Cantú BENEFÍCIOS DOS ARRANJOS PRODUTIVOS LOCAIS: A PERCEPÇÃO DOS APICULTORES SOBRE A REDE ABELHA CEARÁ - BRASIL BENEFITS OF LOCAL PRODUCTIVE ARRANGEMENTS (LPA: PERCEPTIONS OF THE MEMBERS OF THE APICULTURE NETWORK ‛REDE ABELHA CEARÁ - BRAZIL Oderlene Vieira de Oliveira Francisco Correia de Oliveira Rosângela Andrade Pessoa QUALIDADE E INOVAÇÃO EM SERVIÇOS DE TRANSPORTE COLETIVO P�

THE COMPETITION POLICY IN THE EUROPEAN UNION

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Dumitriţa Florea (Ionescu

2012-09-01

2009.The economic development of each community country, of the European Union as a whole isunthinkable without maintaining a functioning competitive environment, fundamental requirement in themarket economy. Moreover, competition is considered as the most important cause of economic andscientific-technical progress.The purpose of the present work is the elucidation of the specific notions attached to competition,competition policy, give-away of the types of competition and the analyze of the existent policies in thedomain of the competition.Leaving from the hypothesis off the specialty literature (reminding here: Ioan Alexandru and theco-workers, Aurelia Cotutin, Dumitru Mazilu, Tudorel Ştefan, Beatrice Grigoriu, such as the relationshipswhich it’s proceed between the participants on the same market with the intention to accomplish somepersonal concerns by the conditions of economic liberty, we try to analyze each type of competition, thecompetition policies, following concomitantly the achievements of the specific nature of the policy in thedomain of competition.The question which it’s shape is if the process of the European integration it’s manage to generatean competition policy materialized in a necessary condition for the existence of the unique internal market.Another problem tackle in this paper-work is the evolution of the competition policy in theEuropean Union bringing close-up the mains international documents which is settle the competition andthose evolution in time. As well, an important bearing represent the European institution whichadministrate the competition policy, an aspect which is debate in the section 3 of this scientific demarche.

EDUCATION MANAGEMENT DECISION-MAKERS IN EUROPEAN PRE – UNIVERSITY EDUCATION

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DUMITRAȘCU DANUȚ DUMITRU

2012-12-01

Full Text Available EDUCATION MANAGEMENT DECISION-MAKERS IN EUROPEAN PRE – UNIVERSITY EDUCATION Ana Tuºa, 1 Affiliation , “Lucian Blaga” University of Sibiu, Faculty of Economics, Department of management Claudiu Sorin Voinia 2 , Affiliation, “Lucian Blaga” University of Sibiu Faculty of Engineering, Department of Industrial Engineering Dãnuþ Dumitru Dumitraºcu 3 Affiliation, “Lucian Blaga” University of Sibiu, Faculty of Economics, Department of management The theme paper consists in a comparative analysis of European preuniveristary education decision makers. Decision makers in preuniversity education management remain the key issue in the political agenda of most European countries. The diversity of educational policies in each European country aims to increase school autonomy, in a way that allows comparison of their main elements of management. Scientific research carried out aimed both theoretical and practical terms: - comparative analysis of how the makers of European schools are responsible for the management practiced in the educational institution. - identification of the achievement of school autonomy. Lately, in terms of policy makers and school autonomy, schools have gone through many reforms. It was felt the need to improve the democratic management and the quality of the educational process. The analysis and the approaches differ in terms of pace of reform, scale transfer of authority and areas that apply. No approach can be chosen as the ideal one or more effective than others, because the contexts in which they were made are so diverse. However, as it moves along, educational policy makers can learn from the approaches and experiences of others. The methodology was based on: the study of scientific literature from the country and abroad, on the theory and practice regarding the decision in the management of school education activities. Comparative analysis was conducted based on questionnaires