The Accounting of the International Transactions

This contribution constitutes a review of one remarkable Romanian book on the accounting of international transactions. Zetetic method is represented by classical procedure of ideatic analysis

INFORMATIONAL CONTENT OF THE PERIODIC SYNTHESIS REPORTS

The financial reports are elaborated for the users that have enough knowledge on the business and economic activities and that study and analyse the information carefully. According to OMPF 1802 from December 29, 2014, OMPF 773/2015, OMPF 123/2016, the entities can be grouped into micro entities, small, middle and big entities. The grouping is made according to the trial balance finished at the end of the financial exercise 2014/2015. Those that have chosen a financial exercise different from the current year, determine the respective criteria, so that the end of the financial exercise can be on a date subsequent to the date of January 1, 2016, according to OMPF 123/2016

THE MANAGEMENT SYSTEM OF THE OPERATIONAL PROGRAMS

The notion of management, as a science, is a relatively new one that arose as a result of the centralized system period, as you can se

Utilizarea panelurilor de consumatori in cercetarea de marketing

In legatura cu aplicarea unor metode indirecte de cercetare stiintifica a pietei, in general, precum si referitor la utilizarea unor metode directe, in literatura de specialitate se gasesc numeroase detalii, astfel incat, neconstituind scopul nostru, nu vom starui asupra prezentarii lor. Cu toate acestea, intrucat folosirea unor metode directe de investigare este, de regula, relativ laborioasa si caracteristica unor organisme specializate, consideram utile cateva consideratii teoretice si practice privind modalitatea calitativ superioara de investigare a comportamentului consumatorului prin intermediul sondajului statistic. Este vorba de conceperea, organizarea si exploatarea cercetarilor de tip panel, a caror aplicabilitate constituie in prezent o conditie sine-qua-non a lucrarilor de investigare riguros stiintifica a comportamentului consumatorului, indeosebi prin posibilitatile pe care le ofera pe plan predictiv – latura agreata cu predilectie de factorii de decizie.cercetari de marketing, analiza cantitativa, panel de consumatori, managementul cercetarii

Basic Accounting in European Projects

In this article is analysed the problem of the accounting assessment within the projects financed from grants/non-refundable fonds. The article aims to gather all the directives and regulations which are used for the accounting records in relation with the strucutral funds. In addition, it is aimed the identification and stressing of the main aspects of the european funds accounting. The researching methodology consists of both the qualitative method, and the quantitative one, highlighting the characteristics theoretically, but also practically, from a descriptive conceptual perspective

What kind of leader is a manager?

This study aims to clarify the difference between leader and manager in the environment of economic and communication specific tourism field. Used method is one of meta-analytic nature; it consists of primarily configuration of set up of two epistemic nuclei and in analyzing them parallely. A first nucleus is that of leader-leadership relationship and the second nucleus is formed of manager-management relationship; significative joints of this two nuclei are comparatively analyzed. Common or similar features differentiating features are brought into convergence to create two clear portraits, one for leader and one for manager. The leader and the manager must accomplish two types of task

Our initial experience with ventriculo-epiplooic shunt in treatment of hydrocephalus in two centers

Introduction Hydrocephalus represents impairment in cerebrospinal fluid (CSF) dynamics. If the treatment of hydrocephalus is considered difficult, the repeated revisions of ventriculo-peritoneal (VP) shunts are even more challenging. Objective The aim of this article is to evaluate the efficiency of ventriculo-epiplooic (VEp) shunt as a feasible alternative in hydrocephalic patients. Material and methods A technical modification regarding the insertion of peritoneal catheter was imagined: midline laparotomy 8–10cm long was performed in order to open the peritoneal cavity; the great omentum was dissected between its two layers; we placed the distal end of the catheter between the two epiplooic layers; a fenestration of 4cm in diameter into the visceral layer was also performed. A retrospective study of medical records of 15 consecutive patients with hydrocephalus treated with VEp shunt is also presented. Results Between 2008 and 2014 we performed VEp shunt in 15 patients: 5 with congenital hydrocephalus, 8 with secondary hydrocephalus and 2 with normal pressure hydrocephalus. There were 7 men and 8 women. VEp shunt was performed in 13 patients with multiple distal shunt failures and in 2 patients, with history of abdominal surgery, as de novo extracranial drainage procedure. The outcome was favorable in all cases, with no significant postoperative complications. Conclusions VEp shunt is a new, safe and efficient surgical technique for the treatment of hydrocephalus. VEp shunt is indicated in patients with history of recurrent distal shunt failures, and in patients with history of open abdominal surgery and high risk for developing abdominal complications

The accounting of the grant funds and subsidies

Within this article it is studied the field of the subsidies received as a nonrepayable financial support (grant), either we discuss about the grants for investments or the operating subsidies. Subsidies accounting is differentiated, according to their typology, classification that proves their distinctive characteristics. Subsidies for assets, also known as investment grants, are those that considerably increase the beneficiary's patrimony with new assets. Operating grants are those used for a purpose other than the acquisition of assets. The article aims at collecting all definitions related to this area, including legislation on European funds, received by the beneficiaries. The methodology of research is the qualitative one, the whole process of accessing projects with community money being discovered from a descriptive conceptual persepective

Dropout and compliance to physical exercise in menopausal osteopenic women: the European “happy bones” project

IntroductionDecline in muscle mass and bone density seem to be two of the most disabling side effects of menopause that negatively affect women's quality of life. Promoting physical activity protocols in the workplace can represent a focal point in the prevention and management of several diseases. The study aims to evaluate the compliance and drop-out of menopausal osteopenic women engaged in combined training performed inside and outside the workplace. Strength and balance were analyzed to evaluate the effect of this protocol on osteoporosis prevention and the risk of falling.Methods73 menopausal women were enrolled in 5 European countries. They performed 72 lessons of a combined training proposed in the working place (IW) or sport center (SC).ResultsOut of the total 39 women enrolled in the IW, 12.8% had to leave the program, while out of the 34 women enrolled in SC, 41.2% did not complete the training. According to the compliance results, 47% of women that completed the trained IW and 85% in the SC recorded high compliance (p = 0.019). Moreover, the strength of the lower limbs (p < 0.001) and static balance (p = 0.001) significantly improved in the whole group.DiscussionIn conclusion, proposing well-structured training in the workplace for menopausal women seems to reduce drop-out. Strength and balance results suggest its positive impact on bone health and risk of falls, despite where it is performed

Book review: Alexandru Avram - Fiscal policies and economic growth during crisis

The Assistant Professor at West University of Timisoara Alexandru Avram is publishing at Sitech Publishing House, Craiova, a remarkable book, "The mix of fiscal and monetary policies – the impact upon the economic growth". The scientific research had previously been made for achieving the title in Doctor in Economic Sciences. The theme of the book is the identification of the measures of economic growth after the economic crisis at the end of 2007 and the impact of some fiscal and monetary measures and also the introduction of the taxing quotation, the decreasing of the interest of monetary policy, the increasing of VAT quotation from 19% to 24% upon some macroeconomic components. The book represents a valuable synthesis and a guide for those who are interested in the subject