ACCOUNTING – A SEMIOTIC PROCESS

The final product of accounting which is intended towards satisfying the informational needs of the various users is a component part of a semiotic communication process whose outcome is that the transmitted messages “bear” in themselves knowledge/ informfinancial reporting, accounting communication, semiotic process

Radiocarbon investigation of the pedunculate oak of Botosana, Romania

Author Posting. © Studia Chemia, 2018. Studia Universitatis Babes-Bolyai Chemia is an Open Access Journal (read, download, copy, distribute, print for research use, search, or link to the full texts of articles). The definitive version was published in Studia Universitatis Babes-Bolyai Chemia 63(4), (2018): 7-13, doi: 10.24193/subbchem.2018.4.01.The article discloses the AMS (accelerator mass spectrometry) radiocarbon dating results of the pedunculate oak of Botoşana. Four wood samples were extracted from its trunk. Five segments extracted from these samples were analyzed by AMS radiocarbon. Their radiocarbon dates were found to be between 161 ± 21 BP and 260 ± 20 BP. These values correspond to calibrated ages of 235 – 365 years. The dating results extrapolated to the geometric center of the trunk indicate an age of 645 ± 50 years for the oak of Botoşana.The research was funded by the Romanian Ministry of Research and Innovation CNCS-UEFISCDI under grant PN-III-P4-ID-PCE-2016-0776, Nr. 90/2017

Contributions to Positioning Accounting in Relation to Scientific Research

The paper approaches some epistemological and methodological aspects of scientific research in accounting, such as: the distinction between accounting research and scientific research in accounting; the products, dynamics and mechanism of scientific creation; scientific research as a fundamental premise of scientific creation; the challenges and conditions of scientific creation; the double standing of accounting, as object and result of the research, in relation to scientific research.Accounting research, knowledge, research, scientific research, discovery, invention, innovation.

ACCOUNTING – A SEMIOTIC PROCESS

The final product of accounting which is intended towards satisfying the informational needs of the various users is a component part of a semiotic communication process whose outcome is that the transmitted messages “bear” in themselves knowledge/ infor