An Investigation Regarding the Disclosure of Corporate Social Responsibility Information for Listed Companies from Romania

The purpose of this research was to establish the degree of transparency concerning the communication of the information regarding the corporate social responsibility by the Romanian companies listed. The study used as a sample the listed companies in the first part of the Bucharest Stock Exchange. Considering the fact that in Romania there is no mandatory reporting of such information, we examined the extent to which public companies in Romania have, voluntarily, on their sites, such disclosures. As a research framework we used the model proposed by Dahlsrud (2008). According to this model, CSR-type information can be classified into five dimensions: the environmental dimension, social dimension, economic dimension, the „stakeholders” dimension and voluntary dimension. After conducting site investigation we made a classification of their degree of transparency (dependent variable). For this variable we tested the association with the type of ownership and activity (independent variables).Corporate Social Responsibility, CSR dimensions, transparency of CSR, analyses of Romanian companies sites concerning CSR

LOAD BALANCING STRUCTURE FOR MULTIPLE SOURCES SYSTEMS

Current paper presents a structure to (re)balance a multiple sources and/or generator control system on maintaining the global load, in case of charge and functioning disturbances. Applicability is proved on a control structure of the three and four sources connected in parallel to provide energy, a situation that has been encountered more and more these days especially in the smart grid or renewable energy industry (wind, solar and small generators), etc

Balancing Structure for Multiple Generator

This paper presents a strategy to (re)balance a multiple generator control system structure on maintaining the global output in case of load and functioning disturbances. Applicability is proved on a control structure of the two and three sources connected in parallel to produce energy, a situation that has been encountered more and more these days especially in the renewable energy industry (wind, solar and small generators) etc

Increasing the Efficiency of the Fiscal System – a Parallel between Poland and Romania

Research background: This paper presents an overview and a fundamental analysis of the fiscal system in Romania and how it should be, also by showing one of the European champions on fiscal efficiency, the Polish system. Although we are talking about the 21st century, about evolution, economic, financial and fiscal sustainability, the Romanian tax system has been intensely blamed for its inefficiency, outdated procedures and last but not least the excessive bureaucracy. This topic was intensely discussed and debated both by the competent authorities who tried to identify the deepest issues and by the specialized press representing a great interest for both natural and legal taxpayers. Purpose of the article: The purpose of this paper is to identify the challenges, limits and solutions so that the Romanian tax system can become efficient and implicit, a model to follow for success. The paper shows how the Romanian fiscal system works and how taxes add to the degree of economic growth and what are the limits of actual system. Methods: The paper evaluates the actual literature, its conceptual limits, the classification and how it should be at technical level. Findings & Value added: The research will highlight the harmonization of the Romanian fiscal system with the European Union’s one and especially with one of its champions, Poland

Propagation of CH4-N2O-N2 Flames in a Closed Spherical Vessel

Flammable fuel-N2O mixtures raise safety and environmental protection issues in areas where these mixtures are used (such as: industry, research, internal combustion engines). Therefore, it is important to know their laminar combustion velocities and propagation speeds—important safety parameters for design of active protection devices against gas explosions and corresponding safety recommendations. In this paper, the laminar combustion velocities of N2-diluted CH4-N2O flames, obtained in experiments on outwardly propagating flames, at various initial pressures (within 0.5–2.0 bar) and room temperature, are reported. The experiments were made in a 0.5 L spherical cell with central ignition. The laminar combustion velocities were calculated from the constants of cubic law of flame propagation during the early stage of closed cell explosions and the expansion coefficients of unburned flammable mixtures, using the adiabatic model of the flame propagation. The expansion coefficients were determined from equilibrium calculations on flames propagating under isobaric conditions. The laminar combustion velocities were compared with data reported in the literature. Using the laminar combustion velocities and the expansion coefficients, the propagation speeds of N2-diluted CH4-N2O flames were calculated. Both laminar combustion velocities and propagation speeds decrease with the initial pressure increase