TAX ASSIGNMENT INFLUENCE ON BUDGETARY SYSTEM

The public budget seen as a balance for revenues and expenditures but also as the main financial instrument of governmental policies, does not reflects simply data, numbers or amounts of income or expenditure. The budget also reflects judgments on criteritax assignment, fiscal decentralization, budgetary systems, financial autonomy

CONSIDERATIONS REGARDING THE DATA SUPPLIED BY THE MANAGERIAL ACCOUNTING AND COST CALCULATION IN RELATION TO THE MANAGEMENT OF THE CONSTRUCTION-MOUNTING - INSTALLATION ENTERPRISES

The production cost is the synthetic indicator for the use of production factors in order to manufacture a product, for work execution purposes or service rendering. The costs are surveyed on a micro and macroeconomic level, bearing a considerable importance in managerial decision making. The management applied on an economical entity (enterprise) uses internal information as well as data provided by the internal and international environment. This information is used in managerial decision making as well as in the execution process that will finalise the proposed objectives. In the construction-mounting and installation units the informing activity is set as the basis for management and execution processes. It can be stated that information is one of the most valuable resources in the economic unit, together with the unit’s material, financial and human resources. The data supplied for the construction-mounting units is sent and thus used by means of an information system conceived and adapted to suit each and every economic entity.construction, accounting, production,information

The East-Central European new donors: mapping capacity building and remaining challenges

In the past decade, the East-Central European countries were provided significant external capacity building assistance in order to help their emergence as donors of foreign aid. This paper aims to map these capacity development programs and identify where they have helped and what challenges remain for the new donors. The main conclusion is that while capacity building has been instrumental in building organizational structures, working procedures and training staff, deeper underlying problems such as low levels of financing, lacking political will, the need for visibility and low staff numbers continue to hinder the new international development policies

Estrogenic activity of phenolic additives determined by an in vitro yeast bioassay

Copyright @ 2001 Environmental Health PerspectivesWe used a recombinant yeast estrogen assay to assess the activity of 73 phenolic additives that are used as sunscreens, preservatives, disinfectants, antioxidants, flavorings, or for perfumery. Thirty-two of these compounds displayed activity: 22 with potencies relative to 17 beta -estradiol, ranging from 1/3,000 to -estradiol. Forty-one compounds were inactive. The major criteria for activity appear to be the presence of an unhindered phenolic OH group in a para position and a molecular weight of 140-250 Da.This work was supported in part under contract with the U.K. Department of Trade and Industry as part of the Government Chemist Programme

Posibilitati de perfectionare a calculatiei costurilor in silvicultura prin introducerea metodei standard-cost

The book-keeping of the administration must insure the rapid acquiring of exact, viable, clear figures adapted to different aspects of the current administration. The wise use and the timely transmission of this information will allow the management of the Forrest District to react to the problems that might appear in the shortest time possible. Furthermore, it will allow for the formulation of a diagnosis as well as for the elaboration of a coherent set of rules which can facilitate a long-lasting and efficient administration of the forests the district has in its jurisdiction. The necessity of the lasting reduction of the costs for the insurance of economic efficiency at the level of the Forrest District, together with the demands necessary for the better management of the units in the actual conditions, impose the improvement of the costs calculation. The purpose is to create a stronger role for these methods to be able to make decisions concerning the rational use of the production factors, the improvement of the technological processes and the adaptation of an efficient organisational structure.management of the Forrest District, cost calculation, reduction of the costs, standard – cost method

Vascular access for program hemodialysis if complications exhaustion and vascular reservs

IMSP CNŞPMU, Al XI-lea Congres al Asociației Chirurgilor „Nicolae Anestiadi” din Republica Moldova și cea de-a XXXIII-a Reuniune a Chirurgilor din Moldova „Iacomi-Răzeșu” 27-30 septembrie 2011Introducere: Asigurarea pacienților cu AV optimal în cazul complicațiilor fistulei arterio-venoase şi epuizării rezervelor vasculare (ERV) rămâne controversat. Scopul – evaluarea eficacității grefelor sintetice PTFE în calitate de AV la pacienții dializați. Material şi metodă: În studiu au fost incluși 22 pacienți dializați cu epuizarea rezervelor vasculare şi 4 pacienți cu complicații tardive ale AV. Vârsta medie - 47.27±1.36 ani. Raportul bărbați/femei – 6/12. Durata medie a tratamentului prin HD a constituit 7.45±0.85 ani (1-16 ani). Duplex ecografia a fost efectuată la toți pacienții pentru aprecierea stării sistemului vascular periferic. La 18 pacienți în urmă ERV a fost formată FAV sintetică, fiind efectuate 21 intervenții. La 4 pacienții cu dilatări anevrismale ale FAV cu scopul prezervării AV sau efectuat reconstrucții prin interpoziție cu segment PTFE. În formarea FAV sintetică a fost utilizată grefa sintetică - Gore-Tex® (stretch PTFE vascular graft, USA) cu diametrul intern de 6mm. Localizarea FAV la braţ - 15 cazuri şi antebraț – 3 cazuri. Rezultate: Durata medie de funcționare a FAV sintetice a constituit: 16.54±4.17 (2-51) luni. Complicații ale FAV sintetic s-au dezvoltat în 11 cazuri. Structura complicațiilor: tromboză - 5 (45.4%), pseudoanevrism - 4 ( 36.3%), infectare – 1(9,1%) sindrom de „furt” sanguin – 1 (9.1%). Trombectomia reuşită a fost efectuată în 3 cazuri la 2,11,30 luni după implantarea grefei. Concluzii: Grefele sintetice reprezintă o oportunitate justificată în formarea sau prezervarea AV în cazul complicațiilor FAV şi ERV şi prezintă o alternativă instalării cateterelor venoase centrale.Introduction: Vascular access (VA) presents a vulnerable point in hemodialysis (HD). Ensuring the patients with optimal VA for complications of arteriovenous fistulae (AVF) and exhausted vascular reserve (EVR) remains controversial.Study aim - To evaluate the efficacy of synthetic PTFE grafts as VA for dialysis patients.Materials and methods: In the study were included 22 patients with EVR and 4 patients with late complications of VA. The mean age was – 47.27 ± 1.36 years. Male to female ratio was – 6 / 12. The mean duration of treatment with programmed HD was 7.45 ± 0.85 years (1-16 years). Preoperative dupplex ultrasound was performed in all the patients in order to assess the peripheral vascular system. In 18 patients with EVR synthetic AVF was created, being performed 21 interventions. In 4 cases with aneurysms expansion of AVF in order to preservation of existing VA reconstructive interventions were made by interposition of PTFE segment.In order to construct a AVF synthetic graft was used – Gore-Tex ® (PTFE vascular graft stretch, USA) with internal diameter of 6mm. Location AVF was the arm in 15 cases and forearm in 3 cases.Results: The mean graft’s functional period was: 16.54 ± 4.17 (2-51) months. Complications of synthetic AFV developed in 11 cases. Structure of complications was: thrombosis – 5 (45.4%), pseudoanevrism – 4 (36.3%), infection – 1 (9.1%), “steal” syndrome – 1 (9.1%). Successful thrombectomy was performed in 3 cases at 2;11; and 30 months after graft implantation.Conclusions: A synthetic graft is justified opportunity for the formation or preservation of VA in case EVR of complicated AVF and presents an alternative to installation central venous catheters