4,825 research outputs found
Looking for an Accounting Identity : The Case of Romania during the 20th Century
This article aims to provide a longitudinal presentation of developments in Romanian accounting during the 20th century and to propose a neo-institutional explanation of this evolution. The historical research methodology employed here is complex. We use a constructive research philosophy, an inductive research approach, a mixture of research types (narrative, oral and interpretative histories), content analysis as our research method and four types of data collection (archives, secondary data, observations and interviews). The interpretative analysis is based on the neo-institutional theoretical framework. The study identifies a “homeAgrown”, normative influence in Romanian accounting practices during the first 50 years of the twentieth century, a coercive one, imposed until 1989, by a centralized communist system, and from 1989 to the present, a mixed isomorphism oriented around French, European and International accounting systems. Lacking a period of introspection, the authors feel that there is little hope that Romanian accounting will reA discover its unique culture, or will manage to build upon or improve its indigenous base in the current international contextAccounting ; Historical approach ; Neo-institutionalism ; XXth century ; Romania
Pseudo + quasi SU(3): Towards a shell-model description of heavy deformed nuclei
The pseudo-SU(3) model has been extensively used to study normal parity bands
in even-even and odd-mass heavy deformed nuclei. The use of a realistic
Hamiltonian that mixes many SU(3) irreps has allowed for a successful
description of energy spectra and electromagnetic transition strengths. While
this model is powerful, there are situations in which the intruder states must
be taken into account explicitly. The quasi-SU(3) symmetry is expected to
complement the model, allowing for a description of nucleons occupying normal
and intruder parity orbitals using a unified formalism.Comment: 9 pages, 2 figures, invited talk at Computational and Group
Theoretical Methods in Nuclear Physics, Playa del Carmen, Mexico, February
18-21, 200
A planar calculus for infinite index subfactors
We develop an analog of Jones' planar calculus for II_1-factor bimodules with
arbitrary left and right von Neumann dimension. We generalize to bimodules
Burns' results on rotations and extremality for infinite index subfactors.
These results are obtained without Jones' basic construction and the resulting
Jones projections.Comment: 56 pages, many figure
Looking for an Accounting Identity : The Case of Romania during the 20th Century
Cahier de recherche n° 2010-03 E2This article aims to provide a longitudinal presentation of developments in Romanian accounting during the 20th century and to propose a neo-institutional explanation of this evolution. The historical research methodology employed here is complex. We use a constructive research philosophy, an inductive research approach, a mixture of research types (narrative, oral and interpretative histories), content analysis as our research method and four types of data collection (archives, secondary data, observations and interviews). The interpretative analysis is based on the neo-institutional theoretical framework. The study identifies a “homeAgrown”, normative influence in Romanian accounting practices during the first 50 years of the twentieth century, a coercive one, imposed until 1989, by a centralized communist system, and from 1989 to the present, a mixed isomorphism oriented around French, European and International accounting systems. Lacking a period of introspection, the authors feel that there is little hope that Romanian accounting will reA discover its unique culture, or will manage to build upon or improve its indigenous base in the current international contex
Mirizzi syndrome – diagnosis and treatment
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: Sindromul Mirizzi (SM) este o complicaţie rară a litiazei veziculare cronice cu o incidenţă de 0,7-1,4% la pacienţii colecistectomizaţi.
Iniţial SM a fost descris ca o obstructie totalaţsau partialţ a căii biliare principale cu un calcul inclavat în infundibulul vezicular sau ductul cistic
printr-o compresie extrinsecă, complicată cu icterul obstructiv. Conform clasificaţiei Csendes se disting următoarele tipuri de SM: tip I, cand calea
biliară principală este comprimată de un calcul inclavat în infundibulul vezicular sau ductul cistic fară formarea fistulei colecistobiliare; tip II-IV cu
prezenţa fistulei colecistobiliare cu diferit grad de eroziune a canalului hepatic comun. Materiale şi metode: Pe perioada anilor 2006-2011 raportăm 5
cazuri de SM: 1 pacient cu SM tip I, 2 pacienţi – tip II şi 2 pacienţi – tip IV. Doar la doi pacienţi diagnosticul de SM a fost suspectat preoperator prin
colecistopancreatografie retrogradă endoscopică, iar în 3 cazuri diagnosticul a fost instalat intraoperator. La toţi pacienţii icterul mecanic era insoţit
de colangita purulentă. Rezultate: Operatia a avut ca scop colecistectomie cu lichidarea fistulei bilio-biliare şi rezolvarea icterului obstructiv. Operaţia s-a finisat cu aplicarea anastomozei hepaticojejunale pe ansa Roux cu stent biliar (1 bolnav), drenarea coledocului tip Kehr (3), drenarea coledocului
tip Halsted (1). Toţi pacienţii în perioada postoperatorie precoce au fost examinaţi prin fistulocolangiografie pentru controlul permiabilitătii căilor
biliare. Concluzii: SM este o complicaţie rară a litiazei veziculare, responsabil de icter si colangită, diferenţierea preoperatorie cu cancerul biliar fiind
dificilă. Rezolvarea chirurgicală a SM depinde de forma morfopatologică conform clasificării Csendes.Introduction: Mirizzi syndrome (MS) is a rare complication of longstanding gallbladder stone disease, with an incidence of 0.7-1.4% from all cholecystectomies.
SM was originally described as a gallstones impacted in the neck of the gallbladder or cystic duct, which can obstruct the common
bile duct (CBD) by extrinsic compression causing obstructive jaundice. According to Csendes classification the following types of MS are distinguished:
type I, when the CBD is compressed by a gallstone impacted in cystic duct, without biliary fistula, type II-IV with the bilio-biliary fistula with
different degree of destruction of the common hepatic duct wall. Materials and methods: We report 5 patients with MS, treated during the period
of 2006-2011: 1 patient with type I MS, 2 patients with type II, and 2 patients with type IV. Only in two patients the MS was suspected prior surgery
using endoscopic retrograde cholecystopancreatography, in another three cases the diagnosis was established intraoperatively. Mechanical jaundice
in all patients was accompanied by purulent colangitis. Results: The aim of surgery included cholecystectomy, abolition of cholecysto-choledochal
fistula, and elimination of obstructive jaundice. Procedure was completed by Roux-en-Y hepaticojejunostomy with biliary stent placement (1patient),
suture closure over a T-tube (3), and Halsted tube (1). In the early postoperative period all patients underwent cholangiography in order to control
the permeability of the biliary ducts. Conclusions: MS is a rare complication of the gallbladder calculous disease which is responsible for obstructive
jaundice and cholangitis, the preoperative differentiation with biliary cancer is difficult. The surgical procedure for MS depends on its morphological
form according to Csendes classification
Fine frequency shift of sigle vortex entrance and exit in superconducting loops
The heat capacity of an array of independent aluminum rings has been
measured under an external magnetic field using highly sensitive
ac-calorimetry based on a silicon membrane sensor. Each superconducting vortex
entrance induces a phase transition and a heat capacity jump and hence
oscillates with . This oscillatory and non-stationary behaviour
measured versus the magnetic field has been studied using the Wigner-Ville
distribution (a time-frequency representation). It is found that the
periodicity of the heat capacity oscillations varies significantly with the
magnetic field; the evolution of the period also depends on the sweeping
direction of the field. This can be attributed to a different behavior between
expulsion and penetration of vortices into the rings. A variation of more than
15% of the periodicity of the heat capacity jumps is observed as the magnetic
field is varied. A description of this phenomenon is given using an analytical
solution of the Ginzburg-Landau equations of superconductivity
Weak Riemannian manifolds from finite index subfactors
Let be a finite Jones' index inclusion of II factors, and
denote by their unitary groups. In this paper we study the
homogeneous space , which is a (infinite dimensional) differentiable
manifold, diffeomorphic to the orbit
of the Jones projection of the inclusion. We endow with a
Riemannian metric, by means of the trace on each tangent space. These are
pre-Hilbert spaces (the tangent spaces are not complete), therefore is a weak Riemannian manifold. We show that enjoys certain
properties similar to classic Hilbert-Riemann manifolds. Among them, metric
completeness of the geodesic distance, uniqueness of geodesics of the
Levi-Civita connection as minimal curves, and partial results on the existence
of minimal geodesics. For instance, around each point of ,
there is a ball (of uniform radius ) of
the usual norm of , such that any point in the ball is joined to
by a unique geodesic, which is shorter than any other piecewise smooth curve
lying inside this ball. We also give an intrinsic (algebraic) characterization
of the directions of degeneracy of the submanifold inclusion , where the last set denotes the Grassmann manifold
of the von Neumann algebra generated by and .Comment: 19 page
LEVELS OF LEAD AND CADMIUM ON WHEAT FLOURS ON THE ROMANIAN MARKET: AN ATOMIC ABSORPTION SPECTROMETRY ANALYSIS
Cereal industry and its derived products, especially wheat flour, have a big economic and social importance in Romania and worldwide. Therefore, as wheat flour is the main ingredient for obtaining bread, the most consumed product among Romanian people, its safety is of real wide interest.The present work aims to determine the concentrations of Lead and Cadmium in 33 different wheat flour samples, available on the Romanian market. Analysis was performed by atomic absorption spectrometry with graphite furnace (GF-AAS), after dry digestion. Lead content ranged between 0.002 and 0.137 mg/kg while cadmium content ranged between 0.0002 and 0.024 mg/kg. All samples were within the accepted limits, imposed by the legislation in force
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