ANALYSIS OF THE IMPORTANCE OF BUDGET REVENUES AND EXPENSES TO THE CLINIC HOSPITAL OF EMERGENCY FOR CHILDREN SF. IOAN GALATI

During the transition towards the market economy, once with the mutations in the other sectors of the political, economic and social life in the public medical sector are having place reorganizations and transformations, which requires the existence of some public functionaries of high professionalism, with a specialized training, but also in the domain of management. At the same time, the competitive public management includes a new vision on the role of public institutions in the Romanian society. The system of health services from Romania from until 1989, which hasn’t suffered not even after 1990 substantial changes, was inspired from its appearance ( at the end of the ’40 and ‘50 ) of the Soviet model, but having similarities and with the existing systems in some countries from Western Europe – UK, the Nordic countries. The critical examination of the financing, organization and functioning of the health services highlights, beside its shortcomings, and a number of advantages. Such a perspective is extremely important for what it’s desired to be in the future the healthcare and lately appeared more evident in the works of specialty developed especially in the academic circles, of the experts and western consultants called to propose solutions of change.management, public institution, change, budget, finance.

The economic efficiency aspects of grocery products in Galati region

We think that it is necessary to study the economic indicators because witho ut their study as well as volume, level and proportion, it is not possible to appreciate the optimisation of meat production structures.In frame of increase the economic process, in country agriculture, the participation of different regions, in concordance with the specialisation and their capabilities, can constitute the important links in increase the total production of meat

INTERANNUAL VARIATION OF THE AVERAGE VALUES OF THERMO-HYGROMETER INDEX ON THE SOUTH DOBROGEA TERRITORY

Abstract. Interannual variation of the average values of thermo-hygrometer index on South Dobrogea territory. The bioclimatic factor is a useful tool in scientific research because it provides a wide range of assessment techniques of either positive or negative influences that a climate of a region may have on human health. This study focuses on the analysis of the thermo-hygrometric index (THI), which was calculated according to air temperature and humidity value variations throughout the year, to provide information on the extent and intensity of the area of bioclimatic comfort and/or discomfort in Southern Dobrogea tableland area, subjected to various climatic influences

EVALUATION OF COST CENTER OPERATIONS USING ABC METHOD

The continuous changes appearing in the industrial and economic environment, upgrading of manufacturing technologies, the need to obtain relevant information to facilitate management decision making, have made absolutely necessary the rethinking of the cost calculation system. Both traditional and modern methods used in management accounting for costing is based on cropping the enterprise into responsibility centers. But within the organization is being felt the interdependence that is impossible to identify a center whose costs and performances are not conditioned by other centers of responsibility. A.B.C. method is one of the means to produce a more relevant cost proposing to allocate indirect costs based on the distribution base showing the cause and effect relationship between activity and product-consuming activity. This article aims to show what cost centers are, which is their role within the responsibility centers, which are the positive effects and the limits of cost centers, which represents and what is the ABC method - a modern method of evaluating a cost center operations and which are the advantages and limitations of this method.responsibility centers, cost centers, ABC method, activity, cost inducer

The islamic veil, an eternal cause of discrimination

El velo islámico es una prenda habitual que la mujer musulmana puede usar por motivos religiosos u otros motivos personales. Su uso puede suponer todavía en la actualidad algunos conflictos, sobre todo en el espacio público. Es-tas situaciones muestran que a la mujer musulmana no siempre le es fácil manifestar sus convicciones religiosas, su identidad cultural o simplemente sus propias elecciones. ¿Se puede hablar de discriminación por motivos religiosos y de discriminación por cuestión de género?.The Islamic veil is a garment that Muslim women can wear for religious reasons or another kind of personal reasons. Its use still can cause some conflicts, above all in the public space, in the exercise of the public service... These situations show that it is not always easy for Muslim women to express their religious convictions, their cultural identity or simply their own choices. Can we talk about religious discrimination and gender discrimination?