A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries

This paper aims at investigating the existence of accounting heredity in some of Eastern European countries. Accounting heredity assumes that at the time the economic paradigm changes, a new accounting system emerges, enclosing both genes from the existing accounting system, as well as genes from a new accounting system used as an inspiration. Data was gathered by sending questionnaires to academics in the respective countries. Studied countries fell into two categories: Ex Soviet countries (Republic of Moldova & Ukrane), and other Est European countries (Romania, Republic of Macedonia and the Czech Republic). It analyses the survival of communist accounting practices in the post-1990 accounting systems and identifies other eternal influences that shaped these accounting systems.Accounting Heredity, Accounting Change, Accounting Genes, Eastern European Countries, Accounting History

STUDY REGARDING COMMUNICATION AND DISTRIBUTION ACTIVITIES WITHIN THE ROMANIAN MONASTERIES

The purpose of this paper is to examine the way in which Romanian monastic compounds promote their religious attraction and the degree of collaboration between monasteries and intermediaries in the religious tourism market. The study was carried on in more than 100 monasteries and showed the existence of significant differences regarding the promotion activities among monasteries because of the characteristics of the religious compounds. Moreover the results indicated there are opportunities to develop relationships and partnerships between monasteries and the other actors involved in organizing the travels with religious motivations.Communication tools, distribution activities, religious sites, religious travel.

THE PERSPECTIVES OF MARITIME TRANSPORT IN EU AND ITS INTEGRATION IN THE SUPPLY CHAIN MANAGEMENT

In a globalised economy transport is one of the most important factors linking the national economies and maritime transport is the main way to deliver goods in international trade. For any international company, choosing the appropriate transportation as part of the logistic solution is vital for its competitiveness. In the context of the economic crisis, CEE strategic location factors play an important role for regional companies which adapt and change their logistic services by developing new scenarios for the shipping industry in order to obtain a better position on the global market. In addition to a favourable geographical location CEE has several other important arguments, like sufficient harbours for developing container terminals to launch extensive container transport transit. The most important recent trends in logistics are shown, as well as the framework of the EU maritime transport.maritime transport, EU transport strategy, supply chain strategy

Autonomous Vehicle Coordination with Wireless Sensor and Actuator Networks

A coordinated team of mobile wireless sensor and actuator nodes can bring numerous benefits for various applications in the field of cooperative surveillance, mapping unknown areas, disaster management, automated highway and space exploration. This article explores the idea of mobile nodes using vehicles on wheels, augmented with wireless, sensing, and control capabilities. One of the vehicles acts as a leader, being remotely driven by the user, the others represent the followers. Each vehicle has a low-power wireless sensor node attached, featuring a 3D accelerometer and a magnetic compass. Speed and orientation are computed in real time using inertial navigation techniques. The leader periodically transmits these measures to the followers, which implement a lightweight fuzzy logic controller for imitating the leader's movement pattern. We report in detail on all development phases, covering design, simulation, controller tuning, inertial sensor evaluation, calibration, scheduling, fixed-point computation, debugging, benchmarking, field experiments, and lessons learned

Cardiac dysfunction evoked by ECG and echocardiography changes and release of cardiac biomarkers in patients with aneurysmal subarachnoid haemorrhage.: Case presentation and literature review

The invisible brain-heart link has been observed and described for centuries now, although a greater interest in the matter has been manifested over the past several decades, especially in patients with aneurysmal subarachnoid haemorrhage (aSAH). We present the case of a patient with aSAH and signs of cardiac injury evoked by ECG changes and elevated cardiac enzymes. Furthermore, we reviewed current medical literature by searching the international database PubMed for recent articles on the subject of cardiac biomarkers, ECG and echocardiography changes in the setting of SAH. Our analysis of the selected articles, published between 2012 and 2018, revealed that 22 are patient population studies, 16 are case studies and 6 are reviews of the literature. The most common ECG changes were prolonged QTc andnonspecific ST/T-wave changes. Echocardiography changes included regional wall-motion abnormalities, typically involving the base of the heart (neurogenic stunned myocardium), yet there was also the scenario of Takotsubo cardiomyopathy (stress cardiomyopathy), which affects the apex of the heart. There is a significant statistical association of elevated levels of troponin and NT-proBNP with a bad outcome after SAH, and we should always keep in mind the dramatic scenario of misdiagnosing the cerebral haemorrhage and treating for a coronary syndrome instead. Therefore, the management of aSAH requires a close cooperation between neurosurgeons, intensivists, cardiologists and radiologists in high volume centres

Histological Analysis of the Mandible in Patients with Type 2 Diabetes Mellitus for Implant-Prosthetic Rehabilitation. A Pilot Case-Control Study

Diabetes mellitus has a major impact on the metabolic activity of a significant number of tissues. Its impact on the jaw bones cannot be neglected, especially if rehabilitation using prosthetic restorations supported on dental implants is intended. The aim of this study is to comparatively analyze vascularization, the degree of mineralization and the cellular component of the mandible in type 2 diabetes mellitus patients undergoing dental implant placement. For this study, eight patients assigned to two groups were selected. The study group included four patients with type 2 diabetes mellitus in whom dental implants were placed, and the control group comprised 4 patients without systemic pathology. The bone debris obtained after dental implant placement were collected and analyzed using hematoxylin-eosin and PAS–Alcian Blue staining. The results obtained indicated the presence of diabetic angiopathy in the mandible, a higher cellular density in the diabetic bone, and a lower degree of mineralization in the bone taken from patients of the study group. In conclusion, histological changes can be detected in the mandible of patients with type 2 diabetes mellitus compared to those without systemic disease, but their effect on bone healing cannot be quantified

Automatic Recognition of Object Use Based on Wireless Motion Sensors

In this paper, we present a method for automatic, online detection of a user’s interaction with objects. This represents an essential building block for improving the performance of distributed activity recognition systems. Our\ud method is based on correlating features extracted from motion sensors worn by the user and attached to objects. We present a complete implementation of the idea, using miniaturized wireless sensor nodes equipped with motion sensors. We achieve a recognition accuracy of 97% for a target response time of 2 seconds. The implementation is lightweight, with low communication bandwidth and processing needs. We illustrate the potential of the concept by means of an interactive multi-user game

Measurement of dynamic comfort in cycling using wireless acceleration sensors

Comfort in cycling is related to the level of vibration of the bicycle: more vibration results in less comfort for the rider. In this study, the level of vibration is measured in real time using wireless inertial acceleration sensors mounted at four places on the bike: front wheel axel, rear wheel axel, stem and seatpost. In this way, we measure both the input and output of the frame and fork, and consequently establish the transfer function of the frame and front fork. Besides the transfer of vibrations through the frame, we also investigate the input to the frame and fork. Moreover, we determine the effect of the road surface, speed, wheels and tire pressure on the vibrations induced to the frame and fork. Our analysis shows that road surface, speed and the tire pressure have a significant influence on the induced vibrations. On the contrary different wheelsets have no significant influence. Additionally, the vibrations propagate through the frame within a duration of 5 ms

Wave Monitoring with Wireless Sensor Networks

Real-time collection of wave information is required for short and long term investigations of natural coastal processes. Current wave monitoring techniques use only point-measurements, which are practical where the bathymetry is relatively uniform. We propose a wave monitoring method that is suitable for places with varying bathymetry, such as coral reefs. Our solution uses a densely deployed wireless sensor network, which allows for a high spatial resolution and 3D monitoring and analysis of the waves. The wireless sensor nodes are equipped with low-cost, low-power, MEMS-based inertial sensing. We report on lab experiments with a Ferris wheel contraption, which is a technique used in practice to evaluate and calibrate the state-of-the-art wave monitoring solutions.\u

Obilježja fraktura kostiju lica i vezane ozljede mekog tkiva: retrospektivna studija na 1007 pacijenata

Background: Knowing the severity of a pathology in a population helps to both establish a rapid diagnosis and to prepare medical staff to provide adequate and complete treatment. The aim of this study was to determine the patterns of maxillofacial fractures and their associated soft tissue injuries in order to identify the specific types of maxillofacial fractures with the highest incidence of associated soft tissue injuries. Methods: A 10-year retrospective evaluation of maxillofacial trauma was performed on 1007 patients. All 1007 patients were clinically and paraclinically confirmed to have facial skeletal injuries. Results: The highest incidence of maxillofacial fractures was found in the mandible (62.16%), the mandibular angle being the most frequently involved (28.84%). Most of the fractures were complete (97.82%), displaced (87.98%) and closed (86.30%). Hematoma was the most common associated soft tissue injury (44.79%). In mandibular trauma, the incidence of hematoma and laceration was the highest in angle and simultaneous multiple fracture lines (p=0.002). In the midface, hematoma was more frequently associated with non-comminuted zygomatic bone fractures (p=0.003), while laceration was associated with multiple underlying fracture lines (p=0.002). Conclusions: Patients presenting with hematomas will most frequently have an underlying single closed fracture line, while patients with lacerations will most frequently present underlying multiple and displaced fractures.Pozadina: Poznavanje težine dane patologije u populaciji pomaže u bržem postavljanju dijagnoze i pripremanju medicinskog osoblja na pružanje adekvatnog i kompletnog liječenja. Cilj ove studije bio je odrediti karakteristike maksilofacijalnih fraktura i vezanih ozljeda mekog tkiva kako bi se odredile vrste maksilofacijalnih fraktura s najvišom pojavnosti vezanih ozljeda mekog tkiva. Metode: Provedena je retrospektivna analiza maksilofacijalnih trauma na 1007 pacijenata u razdoblju od 10 godina. Kod svih 1007 pacijenata je klinički i paraklinički potvrđeno prisustvo ozljeda facijalnog skeleta. Rezultati: Najviša pojavnost maksilofacijalnih fraktura nađena je u mandibuli (62,16%), pri čemu je kut mandibule bio najčešće zahvaćen (28,84%). Većina je fraktura bila potpuna (97,82%), dislocirana (87,98%) i zatvorena (86,30%). Hematomi su bila najčešća vezana ozljeda mekog tkiva (44,79%). U mandibularnim traumama je pojavnost hematoma i laceracija bila najviša u kutnim prijelomima i kod simultanih višestrukih linija prijeloma (p=0,002). U srednjem licu, hematomi su bili češći u ne-kominutivnim zigomatičnim frakturama (p=0,003), dok su laceracije bile povezane s višestrukim frakturnim linijama (p=0,002). Zaključci: Pacijenti s hematomima će najčešće imati jednu zatvorenu liniju frakture, dok će pacijenti s laceracijama najčešće imati višestruke i dislocirane frakture