22-GHz Modulation Bandwidth of Long Cavity DBR Laser by Using a Weakly Laterally Coupled Grating Fabricated by Focused Ion Beam Lithography

A 22-GHz directly modulated 3-dB bandwidth could be obtained by 1.3-mm-long weakly laterally coupled distributed Bragg reflector lasers fabricated by focused ion beam lithography. In addition to a high bandwidth, the lasers show a stable emission spectrum with side-mode suppression ratios of more than 40 dB and output powers exceeding 20 mW

Characterization of Accounting Systems of Community Operators of Public Utilities Services

AbstractFor an efficient management of the public services and their operations, regardless of their organizational form, must have a financial and accounting informational system designed and structured in such a way to meet the informational requirement of the management process. The main objective is to highlight the importance of financial -accounting information in the strategy of sustainable development of European public utilities. The results of this analysis, mainly focuses on the role of the financial- accounting information in the management of the operators and in ensuring a strategy regarding a sustainable development of t he European public utilities services

The Necessity Of Accounting Information In The Management Of The Communitarian Services Of Public Utilities

We presented in this work the way in which the information furnished by the financial-accounting information system is used in the decision making process of the management of the operators of communitarian services from public utilities. Also, the implications of the accounting information in the planning and accomplishing the investments within the infrastructure necessary for the services of public utilities are presented. The financial-accounting information is created with the purpose of answering the requests of the management to fundament the decisions but also to satisfy the information needs of the other external or internal users. Regarding this, the financial-accounting information specific for the operators from the system of communitarian services of public utilities is presented and also the qualitative characteristics and the way the accounting information is gathered in order for it to have real value for planning, control and decision making. Also, are presented the situations with financial and performance indicators that are requested by ANRSC in order for the services of public utilities to be licensed, indicators calculated with the help of the data received from the financial situations.accounting information, communitarian services of public utilities services, financial-accounting information system

ENVIRONMENTAL ACCOUNTING: A MANAGEMENT TOOL FOR SUSTAINABLE DEVELOPMENT

The paper aims to analyze the ways in which accounting as a social science and management information tool can contribute to sustainable development. The paper highlights the emergence of the environmental accounting concept, the applicability of the environmental accounting, types of environmental accounting, scope and benefits of environmental accounting