Internal Audit and Management Entity

Businesses and organizations are in constant confrontation with improving their performance in an environment that provides them with all the guarantees. This improvement is increasingly sought through a decentralization of decision making to ensure appropriateness. In these circumstances, the firm's manager will normally ask questions about the effectiveness of the functioning of the organization, exercised by him and by his collaborators. In this context occur internal audit, an independent objective assurance and business advisory, intended to add value and lead to business improvement organization. In Romania, the organization of internal audit in the private sector, there are some problems with a full understanding of the necessity and advantages of this function, which is manifested by poor organization or unorganized internal audit function, even where it is absolutely necessary. Internal audit is a topical issue and of interest for companies competing in the single global market with a demand of professionals in the field, as well as youth, eager to practice and develop their skills in this career. The internal audit function within the economic entity is essential because it helps the company in achieving its objectives and adds value and transparency, assisting at the same time, the manager, to enable it to better manage their activities. Assistance component, advisory, internal audit attached distinguishes categorically any verification or inspection and is widely recognized as having evolving trends continue. This is predominantly due to the competitive environment in which the company, so Peter could produce value the firm must be noted on the market, primarily through the quality of goods and services.internal audit, corporate governance, audit committee.

The AlGaAs single-mode stability

Single-mode spectral behavior with aging in constricted double heterojunction (CDH) lasers was studied. The CDH lasers demonstrated excellent reliability ( or = 1 million years extrapolated room-temperature MTTF) and single-mode operation after 10,000 hours of 70 C aging. The deleterious effects of laser-fiber coupling on the spectra of the diodes were eliminated through the use of wedge-shaped fibers. A novel high-power large optical cavity (LOC)-type laser was developed: the terraced-heterostructure (TH)-LOC laser, which provides the highest power into a single-mode (i.e., 50 mW CW) ever reported

AUXILIARIES FOR THE TEXTILE INDUSTRY AND ENVIRONMENTAL PROTECTION

The textile industry is an industrial field that affects the environment, from the plant growth until the production process. The obtaining of environmental licence for Romanian companies that produce textile products is related to elaboration and implementation of a modern system for an environmental management, that consist in utilization of ecological technologies for finishing, in diminution the water and energy consumption, cleaning of waste waters, reutilization of cleaned waters, sustenable management of wastes. In this study, the surfactant categories used in the textile industry that fulfil the conditions of environment protection, are presented. Some exemplifications were made involving the existing surfactants in Romanian textile industry, obtained from both domestic and external production. Also, some recommendation are suggested regarding the utilization of surfactants manufactured from either vegetal oils or chemical/petrochemical wastes, with similar properties as those from import having decreased prices an that affect as small as possible the environment.textile industrie, surfactant, pollution, environmental protection

Auxiliaries for the textile industry and environmental protection

The textile industry is an industrial field that affects the environment, from the plant growth until the production process. The obtaining of environmental licence for Romanian companies that produce textile products is related to elaboration and implementation of a modern system for an environmental management, that consist in utilization of ecological technologies for finishing, in diminution the water and energy consumption, cleaning of waste waters, reutilization of cleaned waters, sustainable management of wastes. In this study, the surfactant categories used in the textile industry that fulfil the conditions of environment protection, are presented. Some exemplifications were made involving the existing surfactants in Romanian textile industry, obtained from both domestic and external production. Also, some recommendation are suggested regarding the utilization of surfactants manufactured from either vegetal oils or chemical/petrochemical wastes, with similar properties as those from import having decreased prices an that affect as small as possible the environment.textile industry, surfactant, pollution, environmental protection

STUDY CONCERNING THE DIFFERENCES BETWEEN THE FOURTH DIRECTIVE AND ACCOUNTING STANDARDS FROM ROMANIA

The normative reference for accounting is, in Europe, the 4th Directive on the annual accounts of certain type of companies (78/660/EEC), issued in 1978 and revised in 2003 and 2006 (2006/46/EC). For Romania, integration to the European Union implies the4th Directive (78/660/EEC), Romanian accounting standards, harmonization, European Union

FISCAL AND ACCOUNTANCY ASPECTS CONCERNING THE ECONOMIC ACTIVITY OF INTRA-COMMUNITARIAN GOODS TRANSPORT

As general type of activity, transport is framed in the vast category of services. However, from a fiscal point of view, transport services are treated as an exception, in comparison with the manner in which the services are approached, in general.intra-communitarian transport, performance place, person obliged to pay the VAT, accountancy

Phase-locked laser array

A phase-locked laser array comprises a body of semiconductor material having means for defining a plurality of substantially parallel lasing zones which are spaced an effective distance apart so that the modes of the adjacent lasing zones are phase-locked to one another. One of the array electrodes comprises a plurality of electrical contacts to the body between the lasing zones. These contacts provide an enhanced current density profile and thus an increase in the gain in the regions between the lasing zones so that zero degree phase-shift operation between adjacent lasing zones is achievable

Semiconductor laser having a non-absorbing passive region with beam guiding

A laser comprises a semiconductor body having a pair of end faces and including an active region comprising adjacent active and guide layers which is spaced a distance from the end face and a passive region comprising adjacent non-absorbing guide and mode control layers which extends between the active region and the end face. The combination of the guide and mode control layers provides a weak positive index waveguide in the lateral direction thereby providing lateral mode control in the passive region between the active region and the end face

heidegger şi postmodernismul

Au  commencement,  l’article  souligne  le  rôle  des  idées  de \ud Heidegger  en  tant  que  sources  pour  les  nouvelles  orientations \ud philosophiques  postmodernes,  ainsi  qu’elles  ont  été  reçus  dans \ud des  ouvrages  signés  par  Derrida,  Foucault,  Gadamer,  Rorty, \ud Vattimo.  Puis il présente la position de Heidegger par rapport à \ud la  métaphysique  et  au  langage,  la  conception  sur  la  fin  de  la \ud philosophie et sur la crise de l’Occident, mettant en évidence les \ud accents \ud antiessentialistes, \ud antiuniversalistes, \ud antireprésentationalistes  de  son  œuvre,  et  aussi  les \ud commentaires sur les thèmes postmodernes de Rorty et Gadamer \ud en ce qui regarde Heidegger.

CHALLENGES OF INTERNATIONAL STANDARDS ON AUDITING IN GLOBAL CRISIS CONTEXT

The financial crisis that broke out in summer 2007 is striking in its sheer magnitude, the speed of its contagion to the global financial sphere, as well as its persistence. These factors make it on the most impressive and unprecedented events in recent financial history