RESEARCH CONCERNING TANATOGENESIS IN THE ROMANIAN ACCOUNTANCY: THE CASE OF THE PUBLIC SECTOR

Tanatogenesis represents the “study of signs, conditions, causes and nature of death”. We borrow this concept from biology and try to test it for the Romanian public entities. We chose to search this area because a major change in the accounting system watanatogenesis, accounting regulation, accounting history, changes of accounting concepts, changes of accounting practices

Analyzing Consumer’s Behaviour in Risk and Uncertainty Situations

In the paper we will generalize the Slutsky Equation in risk and uncertainty situations using the compensated and uncompensated demand and some local measures of risk aversion. We will obtain a nonlinear optimization problem of maximizing the expected utility; this problem will be solved using the Kuhn-Tucker method. We use the results to analyze the income and substitution effects of price changes on demand in risk and uncertainty conditions.Compensated demand, risk aversion, Slutsky Equation, uncertainty, uncompensated demand

Audio-visual Reaction and Fine Handling Errors – A Pilot Study

AbstractPresent study is focused on highlighting the effects of fine motor coordination errors in multiple reactions tasks to stimuli measured as correct, incorrect and omitted audio-visual stimuli. The hypotheses assume possible statistically differences in the stimuli reactivity between the group with less fine motor errors and the group with high number of errors (left and right hand and total errors). The instruments were the Labyrinth test B19 and the Determination test (Dt test), both from Vienna Tests System (2012). The results confirm only the hypotheses regarding the differences in stimuli reactivity by the influence of total number of errors

Swallowing Disorders in Cervical Facial Tumors

We review current state of the art protocols on swallowing disorders associated to cervical facial tumors. The clinician needs to translate physiology notions to bedside diagnosis. Facing such a case the ENT surgeon must follow several key steps: thorough history taking, barium transit, endoscopy evaluation of swallowing, high resolution diagnosis imaging. Afterwards surgical treatment plan should take into consideration the need to careful dissection of vascular and nervous structures. Dysphagia may present from initial diagnosis or after surgical resection of the tumor or during radiation and chemotherapy. We discuss the use of various staging scales or questionnaires for assessing quality of life. We illustrate the importance of swallowing disorders management with various cases of tumors at the level of skull base, pharynx, salivary glands, larynx, esophagus, etc. There are various solutions for dysphagia ranging from nasogastric feeding tube placement to percutaneous endoscopic gastrostomy to specially designed exercises. Sometimes the surgeon neglects these disorders and focuses on airway management. However, the rule should be to encourage swallowing as soon as possible after surgery. A good nutritional status is necessary for a positive prognosis in swallowing disorders. Team effort in tertiary oncology units is the key in supporting such complex cases

Optimal Labor Contracts with Asymmetric Information and More than Two Types of Agent

In the paper we discuss the optimal labor agreements between workers and firms in the situation of asymmetric information. Using a standard adverse selection model, we analyze the optimality of the labor contracts when it is the firm which has private information affecting the results of the contractual relationship. We propose an alternative procedure to solve the optimization problem, using the informational rents as variables. In the last part of the paper we derive and comment the features of the optimal labor contracts in asymmetric information

Civil rights and obligations are connected to environmental issues in the curricula?: a comparative analysis of education for sustainability content in 9 European countries

The book is a product of collaborative learning and research project involving 14 organizations and over 30 researchers from 9 European countries. The main aim of the resear4ch was to identify, collect and systematically present the existing content most relevant to sustainable development in the national curricula of the participating countries in order to provide evidence for policy change. Our findings show that most of existing ESD-knowledge in almost all the countries is about social and cultural aspects of sustainable development. Of the skills and values elements Respect, Responsibility, reflexivity and Complexity are the foundational values in the curricula. Economic and environmental cognitive elements need greater inclusion in the national curricula in some of the countries. Shaping the existing content into a unified ESD agenda is the first task of focusing educational systems on sustainability for future generations

The analysis of the company’s financial position within the context of climate change

The financial impact of environment destruction is very important, and entities have to present information concerning the implemented environmental policies, objectives and programs, the expenses made in this field, the met ecological risks. Accounting is the main source of information that allows the estimation of an entity’s value, and as a consequence, it is necessary that it reflects the environment aspects that certainly have significant financial consequences. The utility of the information concerning the economic resources controlled by the company and their modification in the past consists in the possibility of anticipating the company’s capacity to generate liquidity in the future as well as the evaluation the management’s administrative skills