Looking for an Accounting Identity : The Case of Romania during the 20th Century

This article aims to provide a longitudinal presentation of developments in Romanian accounting during the 20th century and to propose a neo-institutional explanation of this evolution. The historical research methodology employed here is complex. We use a constructive research philosophy, an inductive research approach, a mixture of research types (narrative, oral and interpretative histories), content analysis as our research method and four types of data collection (archives, secondary data, observations and interviews). The interpretative analysis is based on the neo-institutional theoretical framework. The study identifies a “homeAgrown”, normative influence in Romanian accounting practices during the first 50 years of the twentieth century, a coercive one, imposed until 1989, by a centralized communist system, and from 1989 to the present, a mixed isomorphism oriented around French, European and International accounting systems. Lacking a period of introspection, the authors feel that there is little hope that Romanian accounting will reA discover its unique culture, or will manage to build upon or improve its indigenous base in the current international contextAccounting ; Historical approach ; Neo-institutionalism ; XXth century ; Romania

Pseudo + quasi SU(3): Towards a shell-model description of heavy deformed nuclei

The pseudo-SU(3) model has been extensively used to study normal parity bands in even-even and odd-mass heavy deformed nuclei. The use of a realistic Hamiltonian that mixes many SU(3) irreps has allowed for a successful description of energy spectra and electromagnetic transition strengths. While this model is powerful, there are situations in which the intruder states must be taken into account explicitly. The quasi-SU(3) symmetry is expected to complement the model, allowing for a description of nucleons occupying normal and intruder parity orbitals using a unified formalism.Comment: 9 pages, 2 figures, invited talk at Computational and Group Theoretical Methods in Nuclear Physics, Playa del Carmen, Mexico, February 18-21, 200

A planar calculus for infinite index subfactors

We develop an analog of Jones' planar calculus for II_1-factor bimodules with arbitrary left and right von Neumann dimension. We generalize to bimodules Burns' results on rotations and extremality for infinite index subfactors. These results are obtained without Jones' basic construction and the resulting Jones projections.Comment: 56 pages, many figure

Looking for an Accounting Identity : The Case of Romania during the 20th Century

Cahier de recherche n° 2010-03 E2This article aims to provide a longitudinal presentation of developments in Romanian accounting during the 20th century and to propose a neo-institutional explanation of this evolution. The historical research methodology employed here is complex. We use a constructive research philosophy, an inductive research approach, a mixture of research types (narrative, oral and interpretative histories), content analysis as our research method and four types of data collection (archives, secondary data, observations and interviews). The interpretative analysis is based on the neo-institutional theoretical framework. The study identifies a “homeAgrown”, normative influence in Romanian accounting practices during the first 50 years of the twentieth century, a coercive one, imposed until 1989, by a centralized communist system, and from 1989 to the present, a mixed isomorphism oriented around French, European and International accounting systems. Lacking a period of introspection, the authors feel that there is little hope that Romanian accounting will reA discover its unique culture, or will manage to build upon or improve its indigenous base in the current international contex

Mirizzi syndrome – diagnosis and treatment

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 2011Introducere: Sindromul Mirizzi (SM) este o complicaţie rară a litiazei veziculare cronice cu o incidenţă de 0,7-1,4% la pacienţii colecistectomizaţi. Iniţial SM a fost descris ca o obstructie totalaţsau partialţ a căii biliare principale cu un calcul inclavat în infundibulul vezicular sau ductul cistic printr-o compresie extrinsecă, complicată cu icterul obstructiv. Conform clasificaţiei Csendes se disting următoarele tipuri de SM: tip I, cand calea biliară principală este comprimată de un calcul inclavat în infundibulul vezicular sau ductul cistic fară formarea fistulei colecistobiliare; tip II-IV cu prezenţa fistulei colecistobiliare cu diferit grad de eroziune a canalului hepatic comun. Materiale şi metode: Pe perioada anilor 2006-2011 raportăm 5 cazuri de SM: 1 pacient cu SM tip I, 2 pacienţi – tip II şi 2 pacienţi – tip IV. Doar la doi pacienţi diagnosticul de SM a fost suspectat preoperator prin colecistopancreatografie retrogradă endoscopică, iar în 3 cazuri diagnosticul a fost instalat intraoperator. La toţi pacienţii icterul mecanic era insoţit de colangita purulentă. Rezultate: Operatia a avut ca scop colecistectomie cu lichidarea fistulei bilio-biliare şi rezolvarea icterului obstructiv. Operaţia s-a finisat cu aplicarea anastomozei hepaticojejunale pe ansa Roux cu stent biliar (1 bolnav), drenarea coledocului tip Kehr (3), drenarea coledocului tip Halsted (1). Toţi pacienţii în perioada postoperatorie precoce au fost examinaţi prin fistulocolangiografie pentru controlul permiabilitătii căilor biliare. Concluzii: SM este o complicaţie rară a litiazei veziculare, responsabil de icter si colangită, diferenţierea preoperatorie cu cancerul biliar fiind dificilă. Rezolvarea chirurgicală a SM depinde de forma morfopatologică conform clasificării Csendes.Introduction: Mirizzi syndrome (MS) is a rare complication of longstanding gallbladder stone disease, with an incidence of 0.7-1.4% from all cholecystectomies. SM was originally described as a gallstones impacted in the neck of the gallbladder or cystic duct, which can obstruct the common bile duct (CBD) by extrinsic compression causing obstructive jaundice. According to Csendes classification the following types of MS are distinguished: type I, when the CBD is compressed by a gallstone impacted in cystic duct, without biliary fistula, type II-IV with the bilio-biliary fistula with different degree of destruction of the common hepatic duct wall. Materials and methods: We report 5 patients with MS, treated during the period of 2006-2011: 1 patient with type I MS, 2 patients with type II, and 2 patients with type IV. Only in two patients the MS was suspected prior surgery using endoscopic retrograde cholecystopancreatography, in another three cases the diagnosis was established intraoperatively. Mechanical jaundice in all patients was accompanied by purulent colangitis. Results: The aim of surgery included cholecystectomy, abolition of cholecysto-choledochal fistula, and elimination of obstructive jaundice. Procedure was completed by Roux-en-Y hepaticojejunostomy with biliary stent placement (1patient), suture closure over a T-tube (3), and Halsted tube (1). In the early postoperative period all patients underwent cholangiography in order to control the permeability of the biliary ducts. Conclusions: MS is a rare complication of the gallbladder calculous disease which is responsible for obstructive jaundice and cholangitis, the preoperative differentiation with biliary cancer is difficult. The surgical procedure for MS depends on its morphological form according to Csendes classification

Fine frequency shift of sigle vortex entrance and exit in superconducting loops

The heat capacity $C_{p}$ of an array of independent aluminum rings has been measured under an external magnetic field $\vec{H}$ using highly sensitive ac-calorimetry based on a silicon membrane sensor. Each superconducting vortex entrance induces a phase transition and a heat capacity jump and hence $C_{p}$ oscillates with $\vec{H}$. This oscillatory and non-stationary behaviour measured versus the magnetic field has been studied using the Wigner-Ville distribution (a time-frequency representation). It is found that the periodicity of the heat capacity oscillations varies significantly with the magnetic field; the evolution of the period also depends on the sweeping direction of the field. This can be attributed to a different behavior between expulsion and penetration of vortices into the rings. A variation of more than 15% of the periodicity of the heat capacity jumps is observed as the magnetic field is varied. A description of this phenomenon is given using an analytical solution of the Ginzburg-Landau equations of superconductivity

Weak Riemannian manifolds from finite index subfactors

Let $N\subset M$ be a finite Jones' index inclusion of II$_1$ factors, and denote by $U_N\subset U_M$ their unitary groups. In this paper we study the homogeneous space $U_M/U_N$, which is a (infinite dimensional) differentiable manifold, diffeomorphic to the orbit $${\cal O}(p) =\{u p u^*: u\in U_M\}$$ of the Jones projection $p$ of the inclusion. We endow ${\cal O}(p)$ with a Riemannian metric, by means of the trace on each tangent space. These are pre-Hilbert spaces (the tangent spaces are not complete), therefore ${\cal O}(p)$ is a weak Riemannian manifold. We show that ${\cal O}(p)$ enjoys certain properties similar to classic Hilbert-Riemann manifolds. Among them, metric completeness of the geodesic distance, uniqueness of geodesics of the Levi-Civita connection as minimal curves, and partial results on the existence of minimal geodesics. For instance, around each point $p_1$ of ${\cal O}(p)$, there is a ball $\{q\in {\cal O}(p):\|q-p_1\|<r\}$ (of uniform radius $r$) of the usual norm of $M$, such that any point $p_2$ in the ball is joined to $p_1$ by a unique geodesic, which is shorter than any other piecewise smooth curve lying inside this ball. We also give an intrinsic (algebraic) characterization of the directions of degeneracy of the submanifold inclusion ${\cal O}(p)\subset {\cal P}(M_1)$, where the last set denotes the Grassmann manifold of the von Neumann algebra generated by $M$ and $p$.Comment: 19 page

LEVELS OF LEAD AND CADMIUM ON WHEAT FLOURS ON THE ROMANIAN MARKET: AN ATOMIC ABSORPTION SPECTROMETRY ANALYSIS

Cereal industry and its derived products, especially wheat flour, have a big economic and social importance in Romania and worldwide. Therefore, as wheat flour is the main ingredient for obtaining bread, the most consumed product among Romanian people, its safety is of real wide interest.The present work aims to determine the concentrations of Lead and Cadmium in 33 different wheat flour samples, available on the Romanian market. Analysis was performed by atomic absorption spectrometry with graphite furnace (GF-AAS), after dry digestion. Lead content ranged between 0.002 and 0.137 mg/kg while cadmium content ranged between 0.0002 and 0.024 mg/kg. All samples were within the accepted limits, imposed by the legislation in force