STAGES OF DEVELOPMENT WITHIN THE ROMANIAN FINANCIAL ACCOUNTING SYSTEM IN TERMS OF LABOUR PROTECTION FOR THE EMPLOYED WORKERS IN ROMANIA AND IN OTHER EUROPEAN COUNTRIES

This paper aims to highlight the main stages of development within the financial accounting system for the protection of the personnel engaged in Romania and at the same time, to compare it with the one of other European countries. The importance of the work consists in identifying forms of social protection through the legislative framework in order to achieve a diagnosis of Romanian social welfare. As a research model used in a particular study, the methodology includes information accompanying theoretical basis and methods for it. This paper contains a positivist tinge and it's constructive, going with the research's mainstream. Of course, one aspect is not left out: the critical approaches to the accounting referential standard concerning the protection of the staff in Romania as well as in Europe. The foundation of the research is represented by the last decades' economic reality. The work tries to find answers to the question: "How did the Romanian social protection develop and which was its legal framework?" The research type is a deductive one which means that the there's a way crossed from the general to the particular, starting from a theory which has as purpose applying the prediction itself and, at the same time, assuring a wider range of knowledge and being more operative. Information gathering was done through various methods such as quantitative and qualitative research and the pieces of information presented in this paper were collected from various sources such as published articles, books, legal documents, all from the economical field. Afterwards, the collection of the pieces of information was followed by data analysis. Having this as purpose, the following research methods and techniques have been applied: cross-section (analysis protection staff at a time) and longitudinal (protection of staff development in Romania), survey (protection of staff is described, compared and explained in Romania and the European context), non-participating observation (as statistical data) and analysis (collection, sorting and interpreting the information in the protection of staff in Romania). Research results and general conclusions concerning the information system for the protection of staff are listed at the end of the paper.social protection, stages of development, insured, labor code, social security accounts

Finite element formulation of general boundary conditions for incompressible flows

We study the finite element formulation of general boundary conditions for incompressible flow problems. Distinguishing between the contributions from the inviscid and viscid parts of the equations, we use Nitsche's method to develop a discrete weighted weak formulation valid for all values of the viscosity parameter, including the limit case of the Euler equations. In order to control the discrete kinetic energy, additional consistent terms are introduced. We treat the limit case as a (degenerate) system of hyperbolic equations, using a balanced spectral decomposition of the flux Jacobian matrix, in analogy with compressible flows. Then, following the theory of Friedrich's systems, the natural characteristic boundary condition is generalized to the considered physical boundary conditions. Several numerical experiments, including standard benchmarks for viscous flows as well as inviscid flows are presented

Fusión de suturas craneales en el delfín franciscana, Pontoporia blainvillei (Gervais and D'Orbigny, 1844)

Se estudió la fusión de suturas craneales y su asimetría bilateral en el delfín franciscana, Pontoporia blainvillei. Nuestros resultados mostraron que el cierre de suturas presenta baja variabilidad asociada a la longitud corporal total, exceptuando la sutura premaxilar-maxilar, cuyo estado de fusión mostró cierta asociación con el tamaño. Las suturas no mostraron asimetría direccional en su patrón de cierre, en concordancia con los resultados encontrados para las especies de delfines estudiadas hasta ahora. Nuestros resultados apoyan la idea de que diferentes especies de delfines exhiben distintos patrones de cierre de suturas asociados con su historia evolutiva y sus demandas funcionales específicas, y que no hay un patrón común general.Cranial suture closure and its bilateral asymmetry in the franciscana dolphin, Pontoporia blainvillei, were studied. Our results showed that the closure of cranial sutures exhibit low variability associated to total body size, with the exception of the premaxilla-maxilla suture which showed some correlation with body size. The cranial sutures of franciscana dolphins showed closure with no directional asymmetry, in accordance with the results found in dolphin species studied to date. Our results support the idea that different species of dolphins exhibit distinct patterns of suture closure, associated with their specific evolutionary histories and functional demands, and that there is no general common pattern.Fil: del Castillo, Daniela Laura. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Parque Centenario. Museo Argentino de Ciencias Naturales "Bernardino Rivadavia"; ArgentinaFil: Flores, David Alfredo. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Parque Centenario. Museo Argentino de Ciencias Naturales "Bernardino Rivadavia"; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico - Tucumán. Unidad Ejecutora Lillo. San Miguel de Tucumán; ArgentinaFil: Cappozzo, Humberto Luis. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Parque Centenario. Museo Argentino de Ciencias Naturales "Bernardino Rivadavia"; Argentina. Fundación de Historia Natural Félix de Azara; Argentin

ABORDĂRI CONTABILE ŞI FISCALE PRIVIND SISTEMUL PUBLIC DE PENSII ÎN ROMÂNIA

The paper aims to address the accounting and tax issues related to public pension system inRomania. In the paper there are references to the manner in which how pension funds aremanaged in other European countries. Due to the difficult situation that Romania is facingnow, the public pension system suffers improper correlation of income and expenditure tofinance social security systems. In such a fragile situation, the number of beneficiariesbeing so large and the number of taxpayers so small it is not easy to maintain a financialbalance