BEING PROACTIVE VERSUS REACTIVE - THE SOLLUTION OF SELF-GOVERNMENT

Starting from selfknowing and the law of correspondence (the behaviour from the outside of one person is the reflection of its inside feelings) the authors try to define the meaning of proactivity. It is underlined that as we have the quality to be human beings we are responsible for our lives. The proactive persons do not blame the environment or the circumstances to justify their behaviour. As it was implanted in the literature of management, the meaning of proactivity is based on initiative, on responsibilities and actions; this gives priority to values in front of any feelings.proactiv, reactiv, responsability, rationalism, hope, fulfilment of life

INTERNAL CONTROL MECHANISMS IN THE CONTEXT OF THE CHALENGE FINANCIAL CRISIS

Prevention and earlier detection of fraudulent financial reporting must start with the entity that prepares financial reports. Thus the first focus of the Sarbannes-Oxley Actâ€(tm)s recommendations is the public company. These recommendations, taken together, will improve a company's overall financial reporting process and increase the likelihood of preventing fraudulent financial reporting and detecting it earlier when it occurs. For some companies, implementing these recommendations will require little or even no change from current practices; for other companies, it will mean adding or improving a recommended practice. Whether it means adding or improving a practice, the benefits justify the costs. The Sarbanes-Oxley Act is a direct response to the recent scandals in the US corporate world. Governance, compliance, risks and internal controls are mounting concerns for almost all organizations. As the numbers of rules, regulations and contractual obligations steadily rise, management is growing more and more concerned about their exposure on day-to-day operational decisions!fraud, internal control, COSO, risks based audit

EQUITY AND INCOME TAX REDISTRIBUTION

Two issues are covered by this study: 1) critical analysis and systematization of equity controversies and 2) attempts of finding technical solutions for measuring fiscal inequality, closely related to the redistributive role of income tax.tax equity, income inequality, redistribution

Antibacterial activity of silver-doped hydroxyapatite nanoparticles against gram-positive and gram-negative bacteria

Ag-doped nanocrystalline hydroxyapatite nanoparticles (Ag:HAp-NPs) (Ca(10-x)Ag(x)(PO(4))(6)(OH)(2), x(Ag) = 0.05, 0.2, and 0.3) with antibacterial properties are of great interest in the development of new products. Coprecipitation method is a promising route for obtaining nanocrystalline Ag:HAp with antibacterial properties. X-ray diffraction identified HAp as an unique crystalline phase in each sample. The calculated lattice constants of a = b = 9.435 Å, c = 6.876 Å for x(Ag) = 0.05, a = b = 9.443 Å, c = 6.875 Å for x(Ag) = 0.2, and a = b = 9.445 Å, c = 6.877 Å for x(Ag) = 0.3 are in good agreement with the standard of a = b = 9.418 Å, c = 6.884 Å (space group P6(3)/m). The Fourier transform infrared and Raman spectra of the sintered HAp show the absorption bands characteristic to hydroxyapatite. The Ag:HAp nanoparticles are evaluated for their antibacterial activity against Staphylococcus aureus, Klebsiella pneumoniae, Providencia stuartii, Citrobacter freundii and Serratia marcescens. The results showed that the antibacterial activity of these materials, regardless of the sample types, was greatest against S. aureus, K. pneumoniae, P. stuartii, and C. freundii. The results of qualitative antibacterial tests revealed that the tested Ag:HAp-NPs had an important inhibitory activity on P. stuartii and C. freundii. The absorbance values measured at 490 nm of the P. stuartii and C. freundii in the presence of Ag:HAp-NPs decreased compared with those of organic solvent used (DMSO) for all the samples (x(Ag) = 0.05, 0.2, and 0.3). Antibacterial activity increased with the increase of x(Ag) in the samples. The Ag:HAp-NP concentration had little influence on the bacterial growth (P. stuartii)

The complexity of the living entity - a new paradigm

The authors of this paper consider themselves as adepts of Adler’s theory sustaining the idea that human beings cannot authentically progress outside the acknowledgement of their feelings and interconnectedness for living and work activities as parts of the whole society. Following this point of view, the achievement of all necessities of life, inside the society, is a systemic process of consciousness supposing the freedom as an assumed responsibility. From this perspective, the humanity should switch from the knowledge based society’s concepts to those of the application of assumed responsibility where scientific knowledge becomes a must to knowing and evaluating the whole living soundness at any level (individuals, family, official entities and authorities, communities, environment). We will use the term of network effect generated by the communication for the whole living of the national academic society facing deep challenges and transformations. This way we intend to promote the re-spiritualization of the education under a national program, so that the durable change be produced and proved, from the inside to the outside of our daily societal life . Working on a model to set up a new way to measuring the soundness of any whole living, we are applying the model to determine the soundness of an university; to understand the evolution of the whole it is necessary to study the evolution and reaction of its components.peer-reviewe

STRESS CONCENTRATION DUE TO A SPHERICAL VOID UNDER HERTZIAN CONTACT

The present paper presents the method of estimating the stress concentrator effect of a spherical void from an elastic half-space. An essential part consists in estimation of FEM error by finding the contact pressure from half-plane using an analytical method. Next, the stress concentrator effect of the same void, except for placed into elastic space, is found

THE QUESTION OF CLUSTERS IN LESS DEVELOPED AREAS. EMPIRICAL EVIDENCE FROM ROMANIA'S EASTERN REGIONS

Various research studies addressing the specific problems and difficulties in the underdeveloped regions in the transition countries from Central and Eastern Europe have identified possible reactions regarding appropriate economic and social policy measures. Some of them take into consideration the role of cluster initiatives as a response to poor competitiveness, low level of innovation, high levels of unemployment and out-migration of the highly-skilled labour force. Though, the simple presence of clusters in a less developed region does not automatically mean more competitiveness and prosperity. A series of policy measures meant to improve the frame conditions for business firms and overall regional development should accompany clusters formation, as a coherent package including economic, legal, institutional, infrastructure, cultural and socio-political elements. Staring from these overall considerations our paper brings into discussion the capacity of cluster policies to offer viable solutions to the Romania's Eastern regions, lagging behind the Western ones. First, an overall image of the clusters existing in the Eastern part of Romania is provided based on statistical methods, mainly location quotients, Gini and Herfindahl indexes of regional specialisation and industrial concentration and cluster analysis. Second, GIS techniques are employed in order to provide a spotlight on cluster identity, location and borders by means of spatial, thematic data at locality level. Performance indicators are also included, so as to get an image on clusters' contribution to the development of the corresponding local economies as well as the county and region economy. Third, based on these results, the interviews with business environment representatives and policy makers in the envisaged regions point out the clusters with the highest chances of success. Also, the best practices are discussed and connected with successful solutions from other Central and East European countries. They will be differentiated in accordance with the characteristics of the North-East and South-East regions, bearing in mind that, however, South-East region has a higher development level and different profile compared with North-East. The paper is the result of a CERGE-GDN funded project