Green Accounting in Romania - a Vision to European Integration

The paper debates solutions, points of view and a commune language for Green Accounting. The main purposes of our research are the following: 1.Define the object of Green Accounting 2.Scope 3.Theory and specific practices 4.Disclosure and financial analysis 5.Romanian experience in Green Accounting. How to define Green Accounting? Is Green Accounting a part of Environmental Accounting? How to ensure the balance between business interests and envinronmental protection? Are environmental goals based on Total Quality Management? How to design for Environment? This are some questions proposed to be discused in this paper.

Enhancement of bone consolidation using high-frequency pulsed electromagnetic fields (HF-PEMFs): An experimental study on rats

In vitro studies showed that high-frequency pulsed electromagnetic fields (HF-PEMFs) increase the activity/expression of early and late osteogenic markers and enhance bone mineralization. The main aim of this study was to investigate the in vivo effects of HF-PEMFs on fracture healing using a rat model. A femur fracture was established by surgery in 20 male Wistar rats. Titanium nails were implanted to reduce and stabilize the fracture. After surgery, 20 rats were equally divided into untreated control and treated group (from the first postoperative day HF-PEMFs at 400 pulses/sec [pps] were applied for 10 minutes/day, for two weeks). Quantitative and qualitative assessment of bone formation was made at two and eight weeks following surgery and included morphological and histological analysis, serological analysis by ELISA, micro-computed tomography (micro-CT), and three-point bending test. At two weeks in HF-PEMF group, soft callus was at a more advanced fibrocartilaginous stage and the bone volume/total tissue volume (BV/TV) ratio in the callus area was significantly higher compared to control group (p = 0.047). Serum concentration of alkaline phosphatase (ALP) and osteocalcin (OC) was significantly higher in HF-PEMF group (ALP p = 0.026, OC p = 0.006) as well as the mechanical strength of femurs (p = 0.03). At eight weeks, femurs from HF-PEMF group had a completely formed woven bone with dense trabeculae, active bone marrow, and had a significantly higher BV/TV ratio compared to control (p = 0.01). HF-PEMFs applied from the first postoperative day, 10 minutes/day for two weeks, enhance bone consolidation in rats, especially in the early phase of fracture healing

Experiența României în aplicarea standardelor internaționale de raportare financiară și a standardelor internaționale de contabilitate pentru sectorul public

The transition to the international accounting standards represents a complex technical construction that involves significant resources, financial, as well as human, capable to face multiple changes. This article presents the way in which the international accounting standards were implemented in Romania, by reflecting the multiple changes made in the accounting regulation domain, with the purpose of outlining the advantages and disadvantages involved by this implementation. In the last ten years, in Romania, the transformations and the changes in the accounting system followed a direction that aimed, first of all, the harmonization with the European accounting directives and international accounting standards (in the past), the conformity with the European accounting directives (in the present) and probably, the conformity with international accounting standards (in the future).</p

Dynamics Of The Fair Value In Accounting

Until now, the historical cost principle has dominated accountancy. At this time, another princi-ple seems to operate: the fair value principle. The discussion will gravitate around the questions: What is fair value? How has concept of fair value evolved? How much is the fair value used as the ba-sis for measurement in IFRS? Are we moving towards a full fair value? In conditions of economic crisis, the measurement at fair value offers pertinent information? To answer at these questions, we have realized by one hand, a description of the manner which the notion of fair value evolved and in the other hand, a deep IFRS analysis which use fair value in assets and liabilities evaluation. As a re-sult of this study, it seems that the most of the assets and liabilities need to be measured at fair value or they may be measured at fair value, if the entity chooses this accounting treatment.fair value, IFRS, measurement.

On a Surface Associated with Pascal’s Triangle

An open problem in reliability theory is that of finding all the coefficients of the reliability polynomial associated with particular networks. Because reliability polynomials can be expressed in Bernstein form (hence linked to binomial coefficients), it is clear that an extension of the classical discrete Pascal’s triangle (comprising all the binomial coefficients) to a continuous version (exhibiting infinitely many values in between the binomial coefficients) might be geometrically helpful and revealing. That is why we have decided to investigate the geometric properties of a continuous extension of Pascal’s triangle including: Gauss curvatures, mean curvatures, geodesics, and level curves, as well as their symmetries

On a Surface Associated with Pascal&rsquo;s Triangle

An open problem in reliability theory is that of finding all the coefficients of the reliability polynomial associated with particular networks. Because reliability polynomials can be expressed in Bernstein form (hence linked to binomial coefficients), it is clear that an extension of the classical discrete Pascal&rsquo;s triangle (comprising all the binomial coefficients) to a continuous version (exhibiting infinitely many values in between the binomial coefficients) might be geometrically helpful and revealing. That is why we have decided to investigate the geometric properties of a continuous extension of Pascal&rsquo;s triangle including: Gauss curvatures, mean curvatures, geodesics, and level curves, as well as their symmetries

On a Surface Associated to the Catalan Triangle

We define a surface that interpolates the ballot numbers in the Catalan triangle corresponding to every pair of nonnegative integers (except for the origin). We study the geometric properties of this surface and prove that it contains exactly five half-lines. The mean curvature and the Gauss curvature of the surface are also calculated

Characterization of Rectifying Curves by Their Involutes and Evolutes

A rectifying curve is a twisted curve with the property that all of its rectifying planes pass through a fixed point. If this point is the origin of the Cartesian coordinate system, then the position vector of the rectifying curve always lies in the rectifying plane. A remarkable property of these curves is that the ratio between torsion and curvature is a nonconstant linear function of the arc-length parameter. In this paper, we give a new characterization of rectifying curves, namely, we prove that a curve is a rectifying curve if and only if it has a spherical involute. Consequently, rectifying curves can be constructed as evolutes of spherical twisted curves; we present an illustrative example of a rectifying curve obtained as the evolute of a spherical helix. We also express the curvature and the torsion of a rectifying spherical curve and give necessary and sufficient conditions for a curve and its involute to be both rectifying curves

Evolution of the Sibişel Shear Zone (South Carpathians): A study of its type locality near Răşinari (Romania) and tectonic implications

The Sibiel Shear Zone is a 1-3km wide, ductile shear zone located in the South Carpathian Mountains, Romania. In the Rsinari area, the ductile shear zone juxtaposes amphibolite facies rocks of the Lotru Metamorphic Suite against greenschist facies rocks of the Rauorul Cisndioarei Formation. The first represents the eroded remnants of Peri-Gondwanan arcs formed between the Neoproterozoic-Silurian (650-430Ma), regionally metamorphosed to amphibolite facies during the Variscan orogeny (350-320Ma). The second is composed of metasedimentary and metavolcanic Neoproterozoic-Ordovician (700-497Ma) assemblages of mafic to intermediate bulk composition also resembling an island arc metamorphosed during the Ordovician (prior to similar to 463Ma). Between these lie the epidote amphibolite facies mylonitic and ultramylonitic rocks of the Sibisel Formation, a tectonic melange dominated by mafic actinolite schists attenuated into a high strain ductile shear zone. Mineral Rb-Sr isochrons document the time of juxtaposition of the three domains during the Permian to Early Triassic (similar to 290-240Ma). Ductile shear sense indicators suggest a right lateral transpressive mechanism of juxtaposition; the Sibiel shear zone is a remnant Permo-Triassic suture between two Early Paleozoic Gondwanan terranes. A zircon and apatite U-Th/He age transect across the shear zone yields Alpine ages (54-90Ma apatite and 98-122Ma zircon); these data demonstrate that the exposed rocks were not subjected to Alpine ductile deformation. Our results have significant implications for the assembly of Gondwanan terranes and their docking to Baltica during Pangea's formation. Arc terranes free of Variscan metamorphism existed until the Early Triassic, emphasizing the complex tectonics of terrane amalgamation during the closure of Paleotethys.Romanian Executive Agency for Higher Education, Research, Development and Innovation [PN-II-ID-PCE-2011-3-0217, PN-II-ID-PCE-2011-3-0030]First published: 26 September 2016; 6 Month Embargo.This item from the UA Faculty Publications collection is made available by the University of Arizona with support from the University of Arizona Libraries. If you have questions, please contact us at [email protected]

Origin and evolution of the South Carpathians basement (Romania): a zircon and monazite geochronologic study of its Alpine sedimentary cover

<div><p></p><p>This study investigates the advantages of a multi-mineral approach in detrital mineral geochronology, as tracers of regional tectonic events. We present new detrital zircon and monazite ages on six sands and sandstones collected from the South Carpathians, Romania. They represent clastic sediments derived from the pre-Alpine basement and related sedimentary cover, which accumulated in distinct palaeogeographic and geotectonic environments, during the multiphase Alpine tectonic evolution. Three samples are mid-Cretaceous sandstones from different depositional settings of the syn-tectonic clastic wedge that activated during the intra-Albian thrusting phase. One is Upper Cretaceous sandstone from the South Carpathian foredeep, associated with the intra-Maastrichtian thrusting phase. Two additional samples are Quaternary fluvial deposits reworking the Upper Cretaceous hinterland basin siliciclastic deposits. Detrital zircon U–Pb ages confirm periods of zircon-producing magmatism in the Neoproterozoic (ca. 590–850 Ma), Cambrian–Ordovician (ca. 540–450 Ma), and, in one sample, Late Cretaceous (ca. 76–81 Ma). Precambrian tectonics is documented by inherited zircons (ca. 0.9–1.2 Ga, 1.8–2.2 Ga, 2.6–2.8 Ga), most likely recycled from metasedimentary rock units from the Getic basement. Zircon age distribution patterns from all samples are consistent with derivation from eroded equivalents to basement rocks of the Getic–Supragetic thrust sheets. In contrast, chemical ages on all detrital monazites document a single metamorphic event of Late Devonian to Carboniferous ages (ca. 300–400 Ma), coincident with the Variscan orogeny in central Europe. A small proportion of the zircon population is also of the same age range (ca. 380–320 Ma) – those zircons typically have high U–Th ratios, characteristic of metamorphic zircons. Detrital monazite ages are consistent with previous limited geochronological data on high-pressure metamorphic rocks from the Getic–Supragetic basement. In addition to the timing of tectonic events in the Carpathian basement, geochronology of detrital minerals brings new constraints regarding the duration of these events.</p></div