THE COMPOSITION AND STRUCTURE OF FINANCIAL REPORTING - SIMILARITIES AND DIFFERENCES IN THE CASE OF AIR TRANSPORT COMPANIES

This report presents three components of annual financial statements - BalanceSheet, Profit and Loss Statement and Statement of Cash Flows - in terms of national andinternational accounting regulations as a source of information and presentation of thecompany. Also, through the comparative analysis of annual financial statements of fiveairlines from different countries, how the format and their presentation influence or conditionthe relevance of accounting information.Balance sheet, Income statement, Cash flow statements

INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES â€" THEORETICAL FRAMEWORK

One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital or knowledge assets contributes to the improving of the quality of information disclosed and create or add value to business performance. Also, it is acknowledged that a company has access to a variety of tools for disclosing information on intellectual capital. In our study we have decided to investigate the concept, the measurement models and the intellectual capital disclosure practices using as the source of our documentation books, articles, working papers and online publications. So, in the first part of our research we have presented several points of view in respect to the concept of knowledge assets or intellectual capital and in the second part we have reviewed the literature on the topic highlightening several scholars opinion on reporting and disclosure issues.knowledge, intellectual capital, reporting practices, disclosure, annual reports

Renewables energies industry in the current investment context

The current shifts in the global energies market lead the expected change in the long term from traditional energies sources, like fossil fuels, to renewable energies sources, e.g. sun, wind, water, energetic wood etc. The major commitments are: sustainability, productivity, smart energy grids and functional energy systems, industrial ecology, green chemistry, bio mimicry, green nanotechnology. The most important investment criterion relies upon efficiency: energy return of invested energy (EROIE), but there are also other relevant issues such as: policies to support RE, e.g. green certificates, legal issues to exploit resources or the capital costs and operational & maintenance costs. Romania’s best RE potential lies in biomass, hydro and wind, but still is a lot to capitalize on geothermal and solar photovoltaic or in conjoint projects between private investors and authorities, especially in waste incineration power plants.Renewable/green energies, CO2 emissions, EROIE, capital costs, O&M costs

Site characterization of hemlock stands at Allegheny National Forest

Eastern Hemlock Tsuga canadensis is a coniferous tree native to eastern North America. It ranges from northeastern Minnesota eastward through southern Quebec, and from the southern Appalachian Mountains to northern Georgia and Alabama.;This majestic tree is threatened with elimination by an invasive species Hemlock Woolly Adelgid (HWA) Adelges tsugae introduced in the USA in 1924, which is believed to be a native of Asia. HWA reduces shoot growth, provokes branch dieback, and eventually tree death.;One strategy to help mitigate the fast spread of HWA is to determine what may cause host potential resistance to HWA and how to use this information to develop HWA-resistant management program. This project was initiated to....;To do that, randomly selected trees have been studied in Allegheny National Forest in 2006 with monthly data collection by hand-held soil probe instruments measuring temperature and water content noting the time of sampling and also some of them have been instrumented with station recording equipment called Hobo with recorders inserted at 15 cm soil depth and collecting temperature and water content data continuously. Net N mineralization and net nitrification were calculated using the in situ incubation technique, in this method the values of extractable nitrate-N and ammonium-N in incubated soil are compared to the initial. Exchangeable ammonia was extracted from air-dried soil samples that were sieved through a 2 mm sieve, using 2 M KCl in a 10:1 solution:soil ratio.;Statistical analysis was conducted using SAS with data collected, the main effects were thinning treatment (reference, thinning), soil pH, soil organic matter percentage, tree DBH, soil temperature, sampling months.;The thinning (treatment) is statistically significant (p=0.053). The thinned plots mineralize more total nitrogen, almost 10 mg/kg of soil, approximately 50% than the reference plots. Thus, the observed N mineralization rate for the growing season was 21.7 mg/kg to 30 cm soil depth in control plots, or 65.8 kg N/ha. The estimated rate of N mineralization in HWA-infested stands was 30 times the observed rate, reaching 1973 kg/ha.;A series of spatial prediction maps of the landscape Nitrogen levels were created by using ArcGIS 9.2 software that helped acquire a spatial perspective of the soil N mineralization rates in forest ecosystems at a large scale. These spatial prediction maps will become increasingly important once the HWA infests the study site and will be visible impacts of N mineralization rates change in forest soil.;By creating a data base before HWA infestation of the stand and continuing gathering data after HWA infestation, with the help of the nitrogen mineralization model we will be able to elucidate the stand nutrient vs. HWA cause and effect relationship.;Nitrogen forms are an important water quality parameter, but in excess, it can be detrimental to waterways and their ecosystems. Enriched nutrient loads to streams may alter surface water quality and disrupt management of watersheds used by municipal treatment water. Nitrate and cations diffusion into the surface water can reduce its drinking quality. Blue-baby syndrome (Methemoglobinemia) can be caused by high nitrate found in drinking waters

An investigation on Portuguese self-initiated expatriates: Comparison with assigned expatriates and immigrant workers regarding their cross-cultural adaptation process in the United Kingdom

Self-initiated expatriates (SIEs) are an important source of global talent, but SIEs’ research is in the pre-paradigm state of development; hence this dissertation aimed to expand knowledge about SIEs. We conducted an integrative literature review and six empirical studies. Through the integrative review we identified what is known about SIEs and what can be further explored. In the empirical studies we: 1) explored the conceptual significance of SIEs (chapter 2); 2) developed and tested a cross-cultural adaptation model for emerging adult (EA) SIEs (chapter 3); and 3) investigated EA SIEs’ cultural identity and acculturation strategies (chapter 4). We focused on Portuguese migrant workers in the UK since they represent a high number of contemporary Portuguese migration, with approximately 60% being EAs. Results revealed that Portuguese migrant workers moved to the UK as SIEs, assigned expatriates (AEs) and immigrant workers (IWs). SIEs and IWs were driven by poor labor market situation in Portugal. Pull factors were dominant motivators for SIEs and AEs. In chapter 3, EA SIEs identified 18 determinants of cross-cultural adaptation. These addressed the pre and post relocation phases regarding personal, interpersonal, societal and situational level. They affected different dimensions of cross-adaptation (cultural, emotional, social, practical and work). Results from chapter 4 indicated that EA SIEs’ cultural identity and acculturation strategy also influenced their crosscultural adaptation. This dissertation made important theoretical and practical contributions, by expanding knowledge about SIEs and informing EA SIEs and employing organizations about which determinants affect cross-cultural adaptation positively, leading to a successful relocation experience.Os expatriados por iniciativa própria (SIEs) são uma fonte importante de talento global, mas a investigação nesta área encontra-se no estado pré-paradigmático de desenvolvimento. Portanto, nesta tese tencionamos aprofundar o conhecimento sobre SIEs. Para atingir este objetivo, realizamos uma revisão integrativa da literatura e seis estudos empíricos. A revisão integrativa permitiu-nos identificar o que se sabe sobre SIEs e o que pode ser explorado. Nos estudos empíricos: 1) exploramos o significado conceptual dos SIEs (capítulo 2); 2) desenvolvemos e testamos um modelo de adaptação transcultural para os adultos emergentes (EA) SIEs (capítulo 3); e 3) investigamos as identidades culturais e as estratégias de aculturação dos EA SIEs (capítulo 4). Os trabalhadores migrantes Portugueses no Reino Unido foram o foco principal da nossa amostra porque representam uma grande percentagem da migração Portuguesa contemporânea com aproximadamente 60% EAs. Os resultados revelaram que os trabalhadores migrantes Portugueses vão para o Reino Unido como SIEs, expatriados organizacionais (AEs) e trabalhadores imigrantes (IWs). Os SIEs e IWs são motivados pela desfavorável situação do mercado de trabalho em Portugal. Os fatores de atração foram motivadores dominantes para os expatriados. No capítulo 3, os EA SIEs identificaram 18 determinantes da adaptação transcultural, relacionados com as fases pré e pós-relocação de sua experiência migratória ao nível pessoal, interpessoal, societal e situacional; que afetaram algumas das dimensões da adaptação transcultural (cultural, emocional, social, prática e de trabalho). Os resultados do capítulo 4 indicaram que a identidade cultural dos EA SIEs e a estratégia de aculturação também influenciam a adaptação transcultural. Esta dissertação fez algumas contribuições teóricas e práticas, expandindo o conhecimento sobre os SIEs e informando os EA SIEs e as organizações empregadoras sobre os determinantes que afetam positivamente a adaptação transcultural, contribuindo para a uma experiência migratória bem-sucedida

Erionite Studies in Custer National Forest

Chapter 1. Introduction to erionite. Erionite is an emerging naturally-occurring carcinogen that through continued and frequent exposure can lead to mesothelioma. Erionite exposure is mostly environmental and it affects individuals that live in areas where a natural deposit of the mineral exists.;Chapter 2. What is mesothelioma? Why should I should be afraid? How do you calculate the risk of mesothelioma? What are the results? Mesothelioma, a rare cancer and the most dreaded asbestos-related disease affects the lining of the chest cavity and extremely debilitating and terminal. Rates of Malignant Mesothelioma (MM) are dependent on exposure times, concentrations, smoking, age of first exposure, etc. Although there is currently no proof of emerging erionite-related illnesses in the U.S., mesothelioma normally takes 30 to 50 years to develop. In this chapter, a preliminary risk assessment calculation was conducted considering time weighting factors for different activities and exposure years based on the expected age of first exposure according to EPA\u27s excess lifetime cancer risks (ELCRs). The results show an increased probability of mesothelioma occurrence as exposure is prolonged, ranging from 2 to 26 cases in 10,000 individual exposure. This is higher than EPA\u27s acceptability risk standard of 1:10,000.;Chapter 3. How do you find these fibers in the environment? How do you separate them? How do you identify them? What was found? Asbestos or asbestos-like fibers (erionite) may be present in trace quantities in the environment which are non-detectible with the current analytical techniques. A recent advance in technology, the Fluidized Bed Asbestos Segregator (FBAS), is enabling us to identify and measure very small concentrations of erionite and asbestos in soil. This technique effectively and efficiently separates out erionite fibers from sampled soils while maintaining the integrity of the erionite fibers. Thus, the true structural characteristics and quantity of erionite fibers in the soils can be determined. The results show that traces of erionite in the analyzed soil samples, although well below the detection limit of 1% by traditional PCM/PLM methods, were reliably detected by the FBAS method and identified by Transmission Electron Microscopy (TEM) / Scanning Electron Microscopy (SEM) analysis.;Chapter 4. Where is erionite found? How did you map its location using soil sample data? The soil samples were collected by Center for Disease Control (CDC) / National Institute for Occupational Safety and Health (NIOSH), North Dakota University, and the U.S. Forest Service (USFS) in Slim Buttes region of the Sioux Ranger District on the Custer National Forest (CNF) in Harding County, South Dakota. The spatial variation of erionite concentrations in the soil across this research area was mapped using ArcGIS 10.2 software. The results show that the typical soil concentration of erionite on the surface of erionite-hosting geological layers is significantly higher, reaching almost 23%, compared to surrounding soils where the concentration was less than 0.01%. Figure 45 presents a map the predicted priority areas for additional research and investigation into erionite concentrations.;Chapter 5. What is the purpose of risk communication? How can it be accomplished within Harding County? The purpose of this chapter is to describe potential risk communication methods that can be used to convey a general sense of the increased risk of developing mesothelioma from breathing in erionite in Harding County. All the risk calculations presented in Chapter 2 have significant uncertainties associated with them. However, these calculations show similar results, i.e. there exists an amplified risk of mesothelioma from erionite exposure in the CNF. This last chapter provides an outline for developing recommendations for a risk communication plan that could be used by the local officials to formulate and convey risk messages to the three main audiences potentially impacted by exposure to erionite on the CNF: Harding County residents, USFS workers and CNF visitors. Based on extended risk literature research, demographic and epidemiological data and risk assessment calculations from previous chapters provide a framework for dialogue between community and authorities. Demonstrations of risk assessment results are communicated through visual displays in the form of numerical data, log scale presentation, and persuasive graphic images.;General conclusions. Naturally occurring erionite is generally consider safe if it is left undisturbed and encapsulated by soil and/or vegetation. There is currently very little evidence that living above or near geology that includes mineral fibers is a hazard, although risk calculations indicate a level of concern about erionite that justifies further investigations. (Abstract shortened by UMI.)

Models of Analysis of the European Commission Leadership

This paper aims to analyze the leadership models of the European Commission in terms of the function of setting the agenda of the European Union and in terms of political leadership. In this context, at the European level leadership is shared between several actors, making it difficult for the European Commission to exercise leadership traditionally, mostly for its lack of direct decision-making powers. Thus, the most relevant political roles of the President of the European Commission are to set the European agenda and to persuade and influence the other stake-holders to follow his directions for deepening European integration. In this regard, the article comparatively analyzes the leadership of Jacques Delors, Jean-Claude Juncker, and Ursula von der Leyen to identify the leadership model proposed at the beginning of their term, and to what extent, they exercised a political role. The tools used in the analysis are the inaugural speeches and the following three variables: how they organized the Commission to strengthen the political role of the President, how they mobilized resources from the other institutions of the European Union, and the formation of coalitions and networks. The article concluded that the leadership model proposed by Ursula von der Leyen falls within the supranational pattern of Delors' time, moving away from the model of political leadership proposed by Juncker. The accuracy of the research is limited by the fact that Ursula von der Leyen is only in her first year as President of the European Commission

Kontextsensitive Modellhierarchien für Quantifizierung der höherdimensionalen Unsicherheit

We formulate four novel context-aware algorithms based on model hierarchies aimed to enable an efficient quantification of uncertainty in complex, computationally expensive problems, such as fluid-structure interaction and plasma microinstability simulations. Our results show that our algorithms are more efficient than standard approaches and that they are able to cope with the challenges of quantifying uncertainty in higher-dimensional, complex problems.Wir formulieren vier kontextsensitive Algorithmen auf der Grundlage von Modellhierarchien um eine effiziente Quantifizierung der Unsicherheit bei komplexen, rechenintensiven Problemen zu ermöglichen, wie Fluid-Struktur-Wechselwirkungs- und Plasma-Mikroinstabilitätssimulationen. Unsere Ergebnisse zeigen, dass unsere Algorithmen effizienter als Standardansätze sind und die Herausforderungen der Quantifizierung der Unsicherheit in höherdimensionalen, komplexen Problemen bewältigen können

Analysis of the Impact of the Cohesion Policy on the Competitiveness of SMEs in Romania Benefiting from Production/Services Financing

This paper aims to analyze the impact of all structural instruments related to EU Cohesion Policy in regards to the SMEs there are in Romania, respectively on active SMEs in the fields of production and services. The analysis of the evaluations carried out at the level of the programs through which the Cohesion Policy is implemented covered the period of time between 2007-2020 and was carried out in the form of a meta-evaluation of the impact on the private beneficiaries of SMEs in the fields of production and services.  The purpose is to establish the extent to which the competitiveness of SMEs is influenced by the access to finance through the Cohesion Policy instruments