National legislative systems and foreign standards and regulations: The case of International Financial Reporting Standards adoption

This study is focused on the linkages between the legislative families as descriptors of national legislative systems and International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB). We consider such analysis as a case study for the more general issue of explaining the preferences of national regulators in the adoption of foreign norms, rules, standards and practices. By using a dataset of 162 jurisdictions and dummy variables designed to capture the current stage of IFRSs adoption and, respectively, the taxonomy of their legislative systems, we find that a full IFRSs adoption is more likely to occur in countries which have principles-based on legislative mono-systems. In addition, we observe that a strong rule of law, with an effective mechanism of property rights reinforcement, as well as the pre-adoption existence of a pro-growth set of public policies can contribute to the encouragement of IFRSs adoption.IFRSs adoption• Legislative families

GENDER EQUITY IN ROMANIAN COMPANIES

Romania is a country where during the communism, more precisely until 1989, the equality between men and women was promoted. The first research questions is „How is the level of unemployment in Romania for men and women?” For answering to this question, we used data between 2009 and 2022 extracted from Eurostat. The second question is: „How is the level of employment in Romania for men and women?” For answering to this question, we analyzed the sustainability reports of 6 important companies from the medical field: Antibiotice Iasi, Biofarm, Farmacia Remedia, MedLife, Regina Maria and Zentiva. From the sustainability reports of all the entities analyzed we found that 70% are women and 30% of the employees are men. This research may help to enhance sustainability reporting by focusing on gender distribution

National legislative systems and foreign standards and regulations: The case of International Financial Reporting Standards adoption

This study is focused on the linkages between the legislative families as descriptors of national legislative systems and International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB). We consider such analysis as a case study for the more general issue of explaining the preferences of national regulators in the adoption of foreign norms, rules, standards and practices. By using a dataset of 162 jurisdictions and dummy variables designed to capture the current stage of IFRSs adoption and, respectively, the taxonomy of their legislative systems, we find that a full IFRSs adoption is more likely to occur in countries which have principles-based on legislative mono-systems. In addition, we observe that a strong rule of law, with an effective mechanism of property rights reinforcement, as well as the pre-adoption existence of a pro-growth set of public policies can contribute to the encouragement of IFRSs adoption

Effect of starvation and re-feeding with different dietary protein level on some hematological parameters of juvenile rainbow trout (Oncorhynchus Mykiss, Walbaum, 1792)

The aim of this experiment was to analyze the effect of applying of cyclical short periods of starvation (2 days and 4 days) on the hematological profile of rainbow trout. This experiment lasted for 46 days and was carried out in the facility of the University “Dunărea de Jos” from Galaţi. Six treatments with duplicate were assigned, as follows: two control groups, feed daily, ad libitum, with commercial pellets containing 41% crude protein (D41) and 50% crude protein (D50); two groups starved for 2 days (D2) and then fed with commercial pellets with 41% crude protein (D2/41), respectively 50% crude protein (D2/50) and two groups starved for 4 days (D4) and then fed with commercial pellets with 41% crude protein (D4/41), respectively 50% crude protein (D4/50). Starvation and re-feeding with different dietary protein level had no significant (p˃0.05) effect on some hematological parameters including hematocrit, mean corpuscular volume, mean corpuscular hemoglobin, while hemoglobin, Red blood cell counts and mean corpuscular hemoglobin concentration, registered significant differences (p˂0.05). Significantly higher (p˂0.05) concentration of hemoglobin was observed in the case of fish fed with higher protein content, while the increasing of the starvation period led to a significant decrease of the hemoglobin concentration. Furthermore, starvation and subsequent feeding led to a significant decrease of the erythrocyte number with the increasing of the starvation period

Snow Ensemble Uncertainty Project (SEUP): quantification of snow water equivalent uncertainty across North America via ensemble land surface modeling

The Snow Ensemble Uncertainty Project (SEUP) is an effort to establish a baseline characterization of snow water equivalent (SWE) uncertainty across North America with the goal of informing global snow observational needs. An ensemble-based modeling approach, encompassing a suite of current operational models is used to assess the uncertainty in SWE and total snow storage (SWS) estimation over North America during the 2009–2017 period. The highest modeled SWE uncertainty is observed in mountainous regions, likely due to the relatively deep snow, forcing uncertainties, and variability between the different models in resolving the snow processes over complex terrain. This highlights a need for high-resolution observations in mountains to capture the high spatial SWE variability. The greatest SWS is found in Tundra regions where, even though the spatiotemporal variability in modeled SWE is low, there is considerable uncertainty in the SWS estimates due to the large areal extent over which those estimates are spread. This highlights the need for high accuracy in snow estimations across the Tundra. In midlatitude boreal forests, large uncertainties in both SWE and SWS indicate that vegetation–snow impacts are a critical area where focused improvements to modeled snow estimation efforts need to be made. Finally, the SEUP results indicate that SWE uncertainty is driving runoff uncertainty, and measurements may be beneficial in reducing uncertainty in SWE and runoff, during the melt season at high latitudes (e.g., Tundra and Taiga regions) and in the western mountain regions, whereas observations at (or near) peak SWE accumulation are more helpful over the midlatitudes

Evaluating reference evapotranspiration and the effects of climate change and soil parameterization within distributed hydrologic models

Thesis (Ph.D.)--University of Washington, 2012Parsimonious methods to estimate potential evapotranspiration (ET) based on temperature and solar radiation data are attractive alternatives to more data intensive methods in areas with limited data availability or when developing algorithms for estimating ET from remotely sensed data. In the first part of this dissertation, the performances of the most commonly used ET models have been investigated and methods to improve their performance in a variety of climates have been proposed. In addition, linear models to evaluate potential ET at annual and seasonal time scales have also been developed. These models have a simple structure and are useful for evaluating spatial distribution of ET, assessing historical annual and growing season ET, performing baseline checks, or evaluating ET trends based on output from global climate models. In the second part of this work, a complex Richards equation based hydrologic model has been used in which soil parameterization was varied. Model simulation results showed that both the soil moisture retention curve and the saturated hydraulic conductivity control the level and spatial variability of soil moisture and affect the shape, timing, and magnitude of the hydrograph. Results from these virtual experiments provide insights for model calibration and for the site locations useful for field data collection to best inform the distributed hydrologic model. Finally, the last topic investigates hydrologic modeling at a larger scale and in the context of climate change. A fine-scale, distributed hydrologic model, DHSVM, has been used to investigate the role of the vegetation cover density and extent on streamflow timing and magnitude for a high elevation basin located in the Sierra Nevada Mountains, California. Model simulations have indicated that in this area, when temperatures are rising, snow melts faster in the presence of forests mostly due to increases in net longwave radiation. The findings from this study are important to identify forest management actions in the Sierra Nevada that have the potential to increase snow retention at high elevations and increase summer flows

The limited liability company in Romania versus the limited liability company in the Republic of Moldova

The article presents parallel legislation in Romania and Republic of Moldova, in the matter of Limited Liability Company (LLC) Ltd, aiming to extract similarities and differences to draw reliable conclusions regarding the advantages of setting up this type of company in the two countries

Promoting good public governance and environmental support for sustainable economic development

Good governance promotes the fundamental grounds of participation and democracy in contemporary public administration, whilst institution building and the (in)effectiveness of public administration is linked to economic growth. This synergy brings forth sheer implications on the sustainable economic development. On this composite setting, the paper examines several fundamental credentials of public administration in the European Union (EU) countries, in relation to economic development, but also poverty, research, and development support, as representative socio-economic credentials. The empirical analysis is based on data covering the 1995−2017 lapse of time, processed through three econometric procedures, namely robust regression, structural equation modeling, and Gaussian graphical models. The main results emphasize that there are significant joint implications of public administration on the considered socio-economic dimensions. General government spending and, particularly, the environmental support, have positive implications on the European Union economies, leading to significant increases in the Gross Domestic Product (GDP) per capita and downsize in poverty risk (more emphasized in regard to the government expenditures than the environmental protection). Overall, the quality of governance in EU countries requires an additional effort dedicated to leverage good public governance in order to support the long-term economic development

Technology for biohumus production, an alternative to conventional fertilizers for bio agriculture

Composting is the process of decomposition and transformation of solid organic substances by microorganisms (mainly bacteria and fungi) into a stable material, which can be used (depending on characteristics) in agriculture, instead of chemical fertilizers or land improvement works (soil improvement. The composting process consists of two stages: mechanical treatment and decomposition (fermentation). In the case of mechanical treatment, the waste is crushed, homogenized and prepared for biological treatment, fermentation. The fermentation stage consists in three main stages, namely the mesophilic fermentation stage, the thermophilic fermentation stage and the maturation stage of the compost