METHODOLOGICAL APPROACHES IN REALIZING AND APPLYING COST-BENEFIT ANALYSIS FOR THE INVESTMENT PROJECTS

Cost-benefit analysis represents the most frequent technique used for a rational allocation of resources. This modality of evaluating the expenditure programs is an attempt to measure the costs and gains of a community as a result of running the evaluatedcost-benefit analysis, social benefits, investment project, public funds, sensitivity analysis

Understanding Cultural Intelligence Factors among Business Students in Romania

AbstractCultural intelligence (CQ) is a relatively new concept, one that explains why certain individuals can adapt to different cultural contexts more efficiently than others. Using Earley & Ang's (2003) multidimensional concept as an analysis framework, this paper will study the intercultural intelligence among business students in Romania. We have chosen this research topic because we believe that the business students of today will become the global managers of tomorrow. Given that CQ is a multidimensional concept, this paper will analyze the answers for each of the four CQ dimensions, in order to identify which of the four capabilities is more or less developed among students. The final purpose is to understand the CQ components on which higher education should focus more. We wish to find educational solutions adapted to the actual needs of business graduates

Integration of Social Responsibility in Business Strategies of the Romanian Organizations. A Study in the West Region

Organizations Social Responsibility (or CSR - Corporate Social Responsibility) represents a new way "to make business" in the new European economic framework. An increasing number of contemporary companies decide, voluntarily, to contribute to a better society and a cleaner environment. Their strategies include social responsibility as an answer to a variety of social, economic and environmental pressures. These companies aim to transmit a signal towards all the stakeholders: employees, shareholders, investors, customers, providers, public authorities, and non - governmental organizations. Therefore, CSR is a concept which has modified the strategy of many companies. In this paper, the authors attempt a qualitative study of a large number of companies from western region of Romania. The study seeks an answer to a precise question: is CSR known and applied in the Romanian business environment? Our work is focused on four dimensions of CSR: human resource management, relations with stakeholders, community and human rights, environment. Starting from these points, the authors propose a multicriterial model for CSR measurement.corporate strategy, social responsibility, organizational culture, stakeholders.

The managerial performances evaluation through the economic value added

The goal of this work is to provide a pertinent measure of managerial performances, starting from the idea that those are real only when they assure the satisfaction of all groups, which are interested in the good evolution of the firm. The performances of a firm come from the operating activities, which has to generate big enough cash flow to accomplish the satisfactory remuneration of the creditors, to overcome all the taxes imposed by the state and to lead to the growth of the shareholders’ wealth. Measured trough economic value added the performances of the firm are dependent on the strategies, which are applied by managers.peer-reviewe

Small and medium size intracranial aneurysms: A 5 years retrospective analysis trial and multimodal treatment

Clinical context. Subarachnoid hemorrhage (SAH) due to rupture of an aneurysm is one of the most common neurosurgical emergencies who account for one-third of stroke .In the SAH cases , aneurysms accounted for 70%. Aneurysms had a bleeding rate of 12 per 100,000 population per year, and in particular between 50 to 60 years of age with a high morbidity and mortality, especially in the first episode of bleeding at about 43% of cases (1, 4, 14). Surgery is indicated to prevent rebleeding. 2.5% of patients in the general population may have unbroken aneurysms with a prevalence of 0.65%, with a preponderance of aneurysms in a 2: 1 in women. ACI aneurysms are more common in women and Acom aneurysms are more common in men and in 15-30% of patients with presence of multiple aneurysms. Surgical timing, the assessment in each individual case for rebleeding usage of endovascular techniques (3, 12), neurological status, the presence or absence of intraparenchymal hematoma or intraventricular hemorrhage with or without vasospasm, have an influence on the result. Over a period of 5 years from January 2010 to November 2014, 317 cases of patients with intracranial aneurysms in four clinics of neurosurgery in Bagdasar -Arseni hospital have been studied. The follow up period range between 6 month and 4 years and 3 month

Rumänien - "so" oder doch ganz "anders"? Dokumentation einer rumänischen Identitätsdebatte

Literature Review zu Boia, Lucian. 2014. Warum ist Rumänien anders? Aus dem Rumänischen von Georg Aescht. Bonn/Hermannstadt: Schillerverlag. Mihăilescu, Vintilă (ed.). 2019. Warum Rumänien so ist. Die Avatare des rumänischen Exzeptionalismus. Reihe „Blickpunkt Rumänien: 6“. Wien/ Hamburg: new academic press. Literature Review Boia, Lucian. 2014. Warum ist Rumänien anders? Aus dem Rumänischen von Georg Aescht. Bonn/Hermannstadt: Schillerverlag. Mihăilescu, Vintilă (ed.). 2019. Warum Rumänien so ist. Die Avatare des rumänischen Exzeptionalismus. Reihe „Blickpunkt Rumänien: 6“. Wien/ Hamburg: new academic press.

Developments in Cryptocurrency Transactions and Implications for Audit and Accounting Activities

The study analyses 1,757 peer-reviewed publications indexed in WOS between 2015 and May 2023, with a common theme of analyzing cryptocurrencies from a financial point of view. The study was conducted using bibliometric and exploratory analytical methods, with particular attention to the dynamics of the research directions over time. The results have resulted in the creation of comprehensive maps of hot research topics and new research trends for crypto assets. Furthermore, the mapping of international cooperation between the researchers included in the analysis revealed remarkable results. The study highlights some valuable insights into the profiles of individuals and companies who own and use cryptocurrencies. The analysis indicates the recent focus of research guidelines on topics such as inefficiency, risk or uncertainty in cryptocurrency transactions. With the help of the principle of prudence for accounting and audit, empirical studies in this direction require the development and active international cooperation between researchers and researchers and the business community

The quality of the dental care provided to people in specialized institutions with different forms of management: according to the dentists

Rezumat. Studiul a fost efectuat prin metoda chestionării a unui eşantion reprezentativ de medici stomatologi — 383 persoane: 242 bărbaţi şi 141 femei din diferite zone ale Republicii Moldova, cu mediu de trai diferit (urban sau rural), pe parcursul anilor 2010—2011. Respondenţii au fost distribuiţi în 2 grupuri în funcţie de forma de gestionare — Instituţie Medico-Sanitară Publică de Stat şi Instituţie Medico-Sanitară Publică Particulară. Chestionarul a fost constituit din 25 de subiecte: 5 au inclus caracteristici generale ale respondenţilor, iar 20 au cuprins subiecte privitor aspecte de apreciere a calităţii şi organizării serviciului stomatologic. Datele obţinute au fost prelucrate. În baza analizei rezultatelor studiului putem concluziona că: 1. Medicii-stomatologi apreciază pozitiv organizarea serviciului stomatologic şi asigurarea bazei tehnico-materiale a instituţiei medicale unde activează (90,9%±1,47%, p<0,001). 2. Necesită îmbunătăţiri 65%±2,44% din instituţii medicale stomatologice. 3. Aprecieri pozitive privitor pregătirii profesionale a specialiştilor corespunzător cerinţelor stomatologie contemporane au dat 94,8%±1,13%, din respondenţi, p<0,001. 4. Medicii sunt mai satisfăcuţi de serviciile stomatologice prestate populaţiei în unităţile medico-sanitare private — 86,1%±2,43% faţă de 61,3±3,62%, p<0,001. 5. Cointeresarea materială, gradul de pregătire, sarcinile funcţionale, controlul din partea administraţiei nu sunt factorii determinanţi pentru majorarea eficacităţii activităţii curative, p>0,05, pe prim-plan fiind condiţiile de muncă, p<0,01.Summary. The study was conducted by means of questioning a representative sample of dentists — 383 persons: 242 male and 141 female from different parts of the Republic of Moldova, with different living environment (urban or rural), during the years 2010—2011. Respondents were distributed in two groups depending on the type of management — Public Medical Institution and Private Medical Units. The questionnaire consisted of 25 subjects: 5 of them included general characteristics of the respondents, and 20 subjects included issues regarding the aspect of the quality assessment and of the organization of the dental service. The obtained data were processed. In the analysis of the survey results we conclude that: 1. The dentists welcome the organization of the dental service and the provision of the technical-material base of the medical institution where they activate (90.9±1.47%, p<0.001). 2. Among the dental medical institutions, 65.0±2.44% require improvements. 3. Positive feedback regarding the professional training of the specialists according to the contemporary dental requirements was given by 94.8±1.13%, of the respondents, p<0.001. 4. The doctors are more satisfied with dental services provided to the population in private medical units — 86.1±2.43% vs. 3.62±61.3%, p<0.001. 5. The material interests, the level of qualification, the functional tasks, the control from the administration are not the key factors to increase the effectiveness of the curative activity, p>0.05, but standing in the foreground are working conditions, p<0.01

Псевдокиста поджелудочной железы у детей

Pancreatic injuries include a variety of injuries from simple contusion to complete rupture of the duct and pancreatic head. Although pancreatic lesions are rare in children, the pancreatic pseudocyst is the most common posttraumatic cystic lesion of the pancreas and is a localized collection containing pancreatic juice and the peripancreatic necrotic test. The management of the pancreatic pseudocyst has evolved from the stage of exclusive surgical treatment exclusively, to the conservative one, respectively the stage of minimally invasive treatment (percutaneous drainage, endoscopic drainage) and laparoscopic treatment. However, the management remains controversial, the approach depending on the type of lesion, size and evolutionary characteristics. This paper presents the case of a pediatric patient, polytrauma due to a rail accident who is diagnosed 3 weeks after hospitalization with a pseudocyst of the pancreas. We will present both he diagnostic means and the management, both medicinal and surgical, as well as the subsequent evolution of the patient.Traumatismele pancreatice includ o varietate de leziuni de la simpla contuzie până la ruptura completă a ductului și capului pancreatic. Deși leziunile pancreatice sunt rare la copii, pseudochistul de pancreas reprezintă cea mai frecventă leziune posttraumatică de tip chistic a pancreasului și este o colecție localizată ce conține suc pancreatic și țestul necrotic peripancreatic. Managementul pseudochistului de panceras a evoluat de la etapa de tratament chirurgical deschis exclusiv, către cel conservator, respectiv etapa de tratament minim invaziv (drenaj percutan, drenaj endoscopic) și tratament laparoscopic. Managementul rămane însă controversat, abordarea depinzând de tipul leziunii, dimensuni și caracteristici evolutive. Lucrarea de față prezintă cazul unei paciente de vârstă pediatrică, politraumatism prin accident feroviar ce este diagnosticată la 3 saptamani dupa internare cu pseudochist de pancreas. Vom prezenta atat mijloacele diagnostice cât și managementul medicamentos, chirurgical respectiv evoluția pacientei.Травма поджелудочной железы включает разнообразные повреждения от простой контузии до полного разрыва протока и головки поджелудочной железы. Хотя поражения поджелудочной железы у детей встречаются редко, псевдокиста поджелудочной железы является наиболее частым посттравматическим кистозным поражением поджелудочной железы и представляет собой локализованное скопление, содержащее панкреатический сок и перипанкреатический некротический тест. Лечение псевдокисты поджелудочной железы эволюционировало от этапа исключительно открытого оперативного лечения к консервативному, соответственно к этапу малоинвазивного лечения (чрескожное дренирование, эндоскопическое дренирование) и лапароскопического лечения. Тем не менее, лечение остается спорным, подход зависит от типа поражения, размера и эволюционных характеристик. В статье представлен случай ребенка с политравмой в результате железнодорожной катастрофы, у которого через 3 недели после госпитализации диагностирована псевдокиста поджелудочной железы. Мы представим как диагностические средства, так и медикаментозное и хирургическое лечение, соответственно эволюцию пациента.Ключевые слова: псевдокиста поджелудочной железы, кистозное поражение, поджелудочная железа, детская травма

Multiple little intracranian aneurysms as familial inheritance

In this particular case, the authors have studied a family in wich two of the members on the same genetic line-mother and daughter have suffered intracranial bleeding from ruptured aneurysm. The congenital nature and the patterns of inheritance of the disease are discussed. The indications for elective investigation of the asymptomatic relatives and surgical prophylaxis on asymptomatic aneurysms are also discussed.Material and method: Two cases, same hereditary line, same nosocomial pattern, rare case of multiple intracranial aneuysms. Surgical treatment of ruptured and unruptered aneurysm, same part, same time.Results: Operated pacient done well without neurological deficits after one year.Conclusions: Making good judgment based on complete investigations lead to a good aoutcome. Further investigations on family hereditary aneurismal lesions should be perform