Convergence or Divergence between National and International View on Tangible Assets

A controversial subject at the present time is the issue of harmonization of accounting both at European level and globally. Although much has been made in bringing the accounting at a uniform level, this request it has not reached yet. A comparative study between the accounting treatment of fixed assets amounted to Romanian national regulations and in accordance with international rules, will bring out the best in show the similarities and differences between the regulations. The rules used for comparison will be OMFP 3055/2009, International Accounting Standard 16 – Tangible Assets and Generally Accepted Accounting Principles 360

HARMONISIERUNG DER INTERNATIONALEN RECHNUNGSLEGUNGSYSTEMS

In the course of globalization, it has become necessary that Europe-based, globally active company debt and equity increasingly on international capital markets. Thus the efficiency in the procurement of capital can be secured, is a unifying of accounting standards make sense. The European Commission will support the standardization of accounting in the European market ahead. In the USA., the accounting is releasing under US-GAAP regulation, an internationally recognized framework

HARMONISIERUNG DER INTERNATIONALEN RECHNUNGSLEGUNGSYSTEMS

In the course of globalization, it has become necessary that Europe-based, globally active company debt and equity increasingly on international capital markets. Thus the efficiency in the procurement of capital can be secured, is a unifying of accountingharmonization, convergent, accounting system, guidelines

HARMONISIERUNG DES JAHRESABSCHLUSSES

IAS 1 regulates the contents and layout bases of the financial statements. Financial statements addressees are those who cannot demand customized reports from the company for their own information needs. A complete financial statement includes the statemeJahresabschluss, Ergebnis, Gewinn- und Verlustrechnung, Bilanzierungsfehler

Recent Advances in Investigation, Prevention, and Management of Healthcare-Associated Infections (HAIs): resistant Multidrug Strain Colonization and Its Risk Factors in an Intensive Care Unit of a University Hospital

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Phenylketonuria screening and management in southeastern Europe - survey results from 11 countries

Background: We aimed to assess the current state of PKU screening and management in the region of southeastern Europe. Methods: A survey was performed involving all identified professionals responsible for the PKU management in the 11 countries from South-Eastern region of Europe (Albania, Bulgaria, Bosnia and Herzegovina, Croatia, Kosovo, Macedonia, Moldova, Montenegro, Romania, Serbia, Slovenia). The questionnaire was designed to assess the characteristics regarding PKU management in three main areas: nation-wide characteristics, PKU screening, and characteristics of the PKU management in the responding centre. It consisted of 56 questions. The distribution and collection of the questionnaires (via e-mail) was taking place from December 2013 to March 2014. Results: Responses from participants from 11 countries were included; the countries cumulative population is approx. 52.5 mio. PKU screening was not yet introduced in 4 of 11 countries. Reported PKU incidences ranged from 1/7325 to 1/39338 (and were not known for 5 countries). National PKU guidelines existed in 5 of 11 countries and 7 of 11 countries had PKU registry (registries included 40 to 194 patients). The number of PKU centers in each country varied from1 to 6. Routine genetic diagnostics was reported in 4 of 11 countries. Most commonly used laboratory method to assess phenylalanine levels was fluorometric. Tetrahydrobiopterine was used in only 2 of 11 countries. Most frequently, pediatricians were caring for the patients. Dietitian was a member of PKU team in only 4 of 11 countries, while regular psychological assessments were performed in 6 of 11 countries. Patient's PKU society existed in 7 of 11 countries. Conclusions: The region of southeastern Europe was facing certain important challenges of PKU screening and management. Neonatal PKU screening should be introduced throughout the region. Furthermore, PKU management was falling behind internationally established standards-of-care in many aspects

Phenylketonuria screening and management in southeastern Europe - survey results from 11 countries

Background: We aimed to assess the current state of PKU screening and management in the region of southeastern Europe. Methods: A survey was performed involving all identified professionals responsible for the PKU management in the 11 countries from South-Eastern region of Europe (Albania, Bulgaria, Bosnia and Herzegovina, Croatia, Kosovo, Macedonia, Moldova, Montenegro, Romania, Serbia, Slovenia). The questionnaire was designed to assess the characteristics regarding PKU management in three main areas: nation-wide characteristics, PKU screening, and characteristics of the PKU management in the responding centre. It consisted of 56 questions. The distribution and collection of the questionnaires (via e-mail) was taking place from December 2013 to March 2014. Results: Responses from participants from 11 countries were included; the countries cumulative population is approx. 52.5 mio. PKU screening was not yet introduced in 4 of 11 countries. Reported PKU incidences ranged from 1/7325 to 1/39338 (and were not known for 5 countries). National PKU guidelines existed in 5 of 11 countries and 7 of 11 countries had PKU registry (registries included 40 to 194 patients). The number of PKU centers in each country varied from1 to 6. Routine genetic diagnostics was reported in 4 of 11 countries. Most commonly used laboratory method to assess phenylalanine levels was fluorometric. Tetrahydrobiopterine was used in only 2 of 11 countries. Most frequently, pediatricians were caring for the patients. Dietitian was a member of PKU team in only 4 of 11 countries, while regular psychological assessments were performed in 6 of 11 countries. Patient's PKU society existed in 7 of 11 countries. Conclusions: The region of southeastern Europe was facing certain important challenges of PKU screening and management. Neonatal PKU screening should be introduced throughout the region. Furthermore, PKU management was falling behind internationally established standards-of-care in many aspects

REGIONAL ECONOMIC DEVELOPMENT IN THE 20TH CENTURY - THE CASE OF ROMANIA

The present paper aims at exploring the diversity of success types in development, and in generating and applying policies of regional development by looking at the structural disparities existing among European regions on the one hand —and at the ever growing importance of regions in Europe and in the world on the other hand. These issues are considered from the historical perspective. The research provides an overview of the development of regional studies with an emphasis on the European situation. The authors argue that — with a lack of a widely accepted model and a general theory of regional development — the main issues of the contemporary debates are oriented towards decision-making competences and policy generation at three levels: community, national, and regional. The situation of Romania is presented from the perspective of regional development as a key to European integration