Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes

The paper presents potential forms of presentation for synthesis documents of managerial accounting in Romania. There are analyzed construction models of results accounts relating to total and partial methods identified within enterprises in Romania, which are accompanied by comments of the authors regarding the way of preparation, presentation, assessment, interpretation of the obtained results, as well as their advantages and disadvantages. There are also presented the models of annexes accompanying results account, intended to highlight deviations, cost analysis. The article ends with the authors' point of view about the models approached and analyzed.Results account; Activity-Based Costing; model; synthesis documents; managerial accounting

The importance of activity-based costing method (ABC) In Romania's business environment changes

The purpose of this paper is to present the importance of Activity-Based Costing method (ABC) in Romania's business environment changes. We analyzed the possibilities to adapt to a modern management accounting method and managerial accounting organization assumptions of the ABC (Activity-Based Costing) method in Romanian enterprises. The article ends with the authors' conclusions about the changes of the ABC method in the Romanian’s business environment.Activity-Based Costing; management accounting; entity; implementation; business environment

Weak Solutions to the Stochastic Porous Media Equation via Kolmogorov Equations: The Degenerate Case

A stochastic version of the porous medium equation with coloured noise is studied. The corresponding Kolmogorov equation is solved in the space $L^2(H,\nu)$ where $\nu$ is an infinitesimally excessive measure. Then a weak solution is constructed.Comment: 21 pages; BiBoS-Preprint No. 04-10-161; publication in preparatio

Probabilistic representation for solutions of an irregular porous media type equation: the degenerate case

We consider a possibly degenerate porous media type equation over all of $\R^d$ with $d = 1$, with monotone discontinuous coefficients with linear growth and prove a probabilistic representation of its solution in terms of an associated microscopic diffusion. This equation is motivated by some singular behaviour arising in complex self-organized critical systems. The main idea consists in approximating the equation by equations with monotone non-degenerate coefficients and deriving some new analytical properties of the solution

Global Internal Recirculation Alternative Operation to Reduce Nitrogen and Ammonia Limit Violations and Pumping Energy Costs in Wastewater Treatment Plants

The internal recirculation plays an important role in different areas of the biological treatment of wastewater treatment plants because it has a great influence on the concentration of pollutants, especially nutrients. A usual manipulation of the internal recirculation flow rate is based on the target of controlling the nitrate concentration in the last anoxic tank. This work proposes an alternative for the manipulation of the internal recirculation flow rate instead of nitrate control, with the objective of avoiding limit violations of nitrogen and ammonia concentrations and reducing operational costs. A fuzzy controller is proposed to achieve it based on the effects of the internal recirculation flow rate in different areas of the biological treatment. The proposed manipulation of the internal recirculation flow rate is compared to the application of the usual nitrate control in an already established and published operation strategy by using the internationally known benchmark simulation model no. 2 as a working scenario. The results show improvements with reductions of 59.40% in ammonia limit violations, 2.35% in total nitrogen limit violations, and 38% in pumping energy costs

Intelligent Control of a Distributed Energy Generation System Based on Renewable Sources

The control of low power systems, which include renewable energy sources, a local network, an electrochemical storage subsystem and a grid connection, is inherently hierarchical. The lower level consists of the wind energy sources (power limitation at rated value in full load regime and energy optimization in partial load regime) and photovoltaic (energy conversion optimization) control systems. The present paper deals with control problem at the higher level and aims at generating the control solution for the energetic transfer between the system components, given that the powers of the renewable energy sources and the power in the local network have random characteristics. For the higher level, the paper proposes a mixed performance criterion, which includes an energy sub-criterion concerning the costs of electricity supplied to local consumers, and a sub-criterion related to the lifetime of the battery. Three variants were defined for the control algorithm implemented by using fuzzy logic techniques, in order to control the energy transfer in the system. Particular attention was given to developing the models used for the simulation of the distributed energy system components and to the whole control system, given that the objective is not the real-time optimization of the criterion, but to establish by numerical simulation in the design stage the "proper" parameters of the control system. This is done by taking into account the multi-criteria performance objective when the power of renewable energy sources and the load have random characteristics

Event-based control of basic wastewater treatment plant control loops

[Abstract] This paper addresses the problem of basic control loops in wastewater treatment plants. By basic control loops we are referring to the traditional dissolved oxygen and nitrates. They are the basic controls more sophisticated control solutions can be based upon. Therefore it is important that these loops perform in an efficient way. The problem is addressed here within the framework provided by the Benchmark Simulation Model Number 1 (BSM1) and by the use of an event-based solution. It will be verified that the solution can slightly improve the performance of the already exiting controllers both at loop level as well as at plant operation level.[Resumen] Este documento aborda el problema de los bucles de control básicos en las plantas de tratamiento de aguas residuales. Por bucles de control básicos nos referimos a los tradicionales disueltos de oxígeno y nitratos. Son los controles básicos en los que se pueden basar las soluciones de control más sofisticadas. Por lo tanto, es importante que estos bucles funcionen de manera eficiente. El problema se aborda aquí dentro del marco provisto por el Número de modelo de simulación de referencia (BSM1) y por el uso de una solución basada en eventos. Se verificará que la solución puede mejorar ligeramente el rendimiento de los controladores que ya existen, tanto a nivel de bucle como a nivel de operación de la planta

Malignant tumor with different localisation after klatskin tumor succesfully resected

Institutul Clinic Fundeni, Clinica Chirurgie Generală și Transplant Hepatic “Dan Setlacec”, Al XI-lea Congres al Asociației Chirurgilor „Nicolae Anestiadi” din Republica Moldova și cea de-a XXXIII-a Reuniune a Chirurgilor din Moldova „Iacomi-Răzeșu” 27-30 septembrie 2011Prezentare de caz: tumora Klatskin IIIb rezecată cu evoluția postoperatorie bună, diagnosticat la 3 ani cu tumoră gastrică.Case report: IIIb Klatskin tumor successfully resected with good postoperative outcome is diagnosed 3 years later with a gastric tumor