THE ROLE OF COST INFORMATION IN DECISION-MAKING. CASE STUDY

The purpose of this paper is to understand how information derived frommanagement accounting has an impact on development and foundation of new decisions andtherefore to better understand the relationship between management accounting andinformation. Using as an example a case study from the mining industry we will show theefficiency of information provided by management accounting in decision making and theoperational control of the production process.Cost, Management Accounting, Information, Expenses.

Qualitative and quantitative analysis of the sport tourism from the perspective of romanian young adults

Sport, as a passive or dynamic activity has an important role in our lives. It has become a social phenomenon. At the same time, the sporting industry represents an “economic phenomenon” generating billions of dollars every year through tickets, sponsorships and TV rights. Tourism is one of the fastest growing industries in the world. Sport tourism involves traveling and visiting a destination for sporting reasons, either active or passive. The aim of our study is to analyze the importance of sport tourism for young adults in Romania. With the help of questionnaires we will try to find out the importance and the shapes sport tourism can have in the lives of students from different faculties. Additionally, our study brings an overlook on the qualitative and quantitative aspects that characterize this new form of tourism, from the young Romanian adults’ perspectivetourism, sport, travel, Romania, young adults. empirical survey

The quality of the accounting information as support formanagement’s decision

The accounting information represents something abstract, a product of intelligent knowledge, but at the same time it is an omnipresent reality, that everybody is faced with everyday, with or without their will. The quality of the accounting information is not only a support of the decision making process, but also an enhancer of the relationship between different departments in a company, namely the level of cooperation and collaboration put together in order to reach the economic target. The facts presented in this material approach the information from the point of view of its sources and the area of usage, so that the person who uses more elaborate data is reassured of their veracity.precise, complete and straightforward, real

Formulation and Physicochemical Evaluation of Frozen Snacks Based on Whey Protein Isolate and Skimmed Milk

Four different formulations of frozen snacks were prepared by reconstituting whey protein isolate with skimmed milk then adding different ingredients such as cocoa and vanilla (CW), cranberries and cocoa (CrC), sour cherries and vanilla (ChW), as well as cranberries, cocoa and vanilla (CrCW). Formulation with 50% skimmed milk, 15% whey protein isolate, 10% fructose, 1% vanilla, and 24% sour cherries (ChW) was selected based on sensory characteristics; the addition of sour cherry significantly (p < 0.05) changed the appearance of the frozen snack and thus this formulation showed the highest score for overall acceptability (7.6 points). This product contains 16.5 g protein, 0.2 g fat, and 16.4 g carbohydrates per 100 g frozen snack that gives an energy value of approximately 133 kcal (556 kJ). Thus, ChW is a low calories snack (under 200 kcal/100 g product) characterized by high-protein content and very low-fat content

Qualitative and quantitative analysis of the sport tourism from the perspective of romanian young adults

Sport, as a passive or dynamic activity has an important role in our lives. It has become a social phenomenon. At the same time, the sporting industry represents an “economic phenomenon” generating billions of dollars every year through tickets, sponsorships and TV rights. Tourism is one of the fastest growing industries in the world. Sport tourism involves traveling and visiting a destination for sporting reasons, either active or passive. The aim of our study is to analyze the importance of sport tourism for young adults in Romania. With the help of questionnaires we will try to find out the importance and the shapes sport tourism can have in the lives of students from different faculties. Additionally, our study brings an overlook on the qualitative and quantitative aspects that characterize this new form of tourism, from the young Romanian adults’ perspectiv

Development and physicochemical evaluation of fruit-flavored freezer pops based on whey protein isolate

In this study, four formulations of fruit-flavored freezer pop (FPk, FPma, FPme, and FPo) were prepared using whey protein isolate, water, sugar, and different fruits (kiwi, mango, melon, and orange). Whey protein isolate was purchased from Redis CO SRL (Bucharest, Romania). Kiwi, mango, melon, orange, and sugar were procured from local supermarkets. All the prepared formulations were subjected to a consumer test in order to identify the most preferred one. Formulation with 11% whey protein isolate, 65% water, 11% sugar, and 13% mango (FPma) was selected as preferred by panelists; the addition of mango, significantly (p < 0.05) changed the appearance of freezer pops and thus this formulation showed the highest score for overall acceptability (7.3 points). The chosen formulation was further subjected physicochemical analysis to determine its composition and energy value. This assortment contains 10.2 g protein, 0.1 g fat, and 11.4 g carbohydrates per 100 g product that gives an energy value of approximately 87 kcal (364 kJ). Thus, FPma is a low-calorie product (less than 200 kcal/100 g product) characterized by high-protein content, very low-lactose and fat content

Smanjenje zagađenja okoliša izgaranjem mješavine biobutanola u pilot instalaciji za kogeneraciju toplinske i električne energije

Increasingly more, on the government agenda meetings is the environmental pollution caused by the large industrialists. In this category, a high percentage, are represented by the existing Power Plants. A new approach in reducing the environmental pollution is producing energy and heat trough cogeneration. At small scale, cogeneration with high efficiency can be achieved with reciprocating internal combustion engines. The following paper highlights the possibility of running a small scale cogeneration plant with reciprocating internal combustion diesel engine with biobutanol blends. Results regarding the efficiency, emissions and energy cost calculations are presented. Final conclusions and discussions are closing the paper.Zagađenje okoliša od strane velikih industrijskih postrojenja je sve češće na dnevnom redu vlada u čitavom svijetu. Veliki postotak ovih industrijskih postrojenja predstavljaju postojeće termocentrale. Novi pristup koji ima kao rezultat smanjenje zagađenja predstavlja kogeneracija toplinske i električne energije. U pilot instalaciji u laboratorijskim uvjetima kogeneracija sa visokim stupnjem iskorištenja može se postići s motorom s unutarnjim izgaranjem. Rad stavlja u prvi plan pilot instalaciju za kogeneraciju s dizel motorom i mješavinom biobutanola kao osnovnim gorivom. Rezultati su predstavljeni kroz stupanj iskorištenja, emisije štetnih plinova i proračun troškova. Na kraju rada su predstavljeni zaključci i završna diskusija

The eigenvalue problem with conductivity boundary conditions

International audienceIn this paper we study isoperimetric inequalities for the eigenvalues of the Laplace operator with constant and locally constant boundary conditions. Existence and stability results are presented in the frame of the gamma and weak gamma convergencies, together with identification of optimal sets by analytical and numerical methods