THE ADAPTATION OF ACCOUNTING DATA WITHIN INTEGRATED INFORMATICS SYSTEMS

The increase of the reaction speed within economic organisms may beaccomplished if the entire informational subsystem becomes informational. Up tonow, the automatisation of some departments from firms has offered the expectedresults, accelerating their activity. The necessity of integrating these already-informational departments into a common system has become acute in time and theconcern of forming these integrated informational systems has been accentuated. Themaking of these desiderata has become concrete with the help of some integratingsoftware for the activity of the firm, called ERP (Enterprise Resources Planning).decision, informational system, integrated system, ERP

USURY VERSUS BANK CREDIT

Any individual, regardless of religion, social status, training or time of its existence in history was drawn like a magnet for money and power offered by them. The problem that is to be discussed briefly in the following pages has the purpose of obtaining money appealing to lenders or bankers. We do not intend to highlight the differences and similarities between the two precepts, trying to ignore the time factor, we present more a parallel between the two. An interesting parallel that highlights the origin of credit in times long forgotten, when the need of money urged you to knock at the usurer’s door.lenders, bankers, credit

Considerations concerning the analysis of the wage costs efficiency

In this article, the authors sought to study the efficiency of the staff costs and its reflection upon the main economic and financial indicators of a company. In the performed study, the application of the factor analysis models was made at the level of an industrial trading company the social object of which is manufacturing automotive subassemblies. The efficiency of the wage costs was monitored by the correlation between the average wage and the labour efficiency as well as by means of the indicators used for the general expression of their efficiency, such as: staff costs at an operating income, turnover or added value of 1,000 Lei. Moreover, highlighting the economic and financial consequences of their modification on the main key performance indicators of the company was considered. The conclusions that were drawn are useful for the management company for the substantiation of the decisions related to the improvement of the usage of the human resources, with direct positive consequences upon the reduction of the wage costs to 1,000 Lei and of the wage costs per product unit, as well as upon the profit increase.staff costs, efficiency, labour efficiency, average wage

THE EMERGENCE OF MONEY – INSIGHT INTO THE MIDDLE AGES AND THE NEED OF BANKS

Money is the blood of the economy. Here is an aphorism validated by historical experience, a historical truth that transcends all ages and all economic and political systems. (Buzatu N., G. Popa, 2003). Since ancient times, people were forced to exchange goods and services, natural conditions, cultural and religious backgrounds, were abundant in some areas and partially or totally absent in others.As a consequence of certain historically determined relations of production, at a certain stage of social development money came as a necessary product of the change process. (Kiriþescu C. Costin, Emilian M. Dobrescu, 1998). The emergence of money required to create specialized institutions to deal with their management, institutions, known as banks. Timing banks can not be ascertained accurately due to the distant past. This article proposes not only an overview of historical events that have marked the emergence of money and banks or a definition of terms, but wants to make an incursion at a time "long forgotten in the mists of time, but so strongly anchored in reality because of the emergence of money and the banks accordingly.money, banks, merchant, usurer, bill

THE USE OF OFFSHORE JURISDICTIONS IN INTERNATIONAL FINANCIAL FITTINGS

Essential legal and financial Structures, sometimes complex, had until recently been small and medium entrepreneurs away from the use of offshore jurisdictions, but the constraints of increasingly heavy taxation of excessive in certain States, you push even those with limited resources to use in these jurisdictions to protect revenue. The purpose of this research is to analyze the offshore jurisdictions in order to determine the possibilities of useof their disadvantages in order to improve measures to combat tax evasion, as well as for the use of their advantages in order to reduce illegal migration and regular employment of capital through the analysis of specific cases of the use of offshore jurisdictions – Case Frabklin Jurado, The Bank of Commerce and Credit InternationalAmerican Express Bank International. Scientific novelty and originality of the investigation consists of:-the identification on the basis of international practice, some offshore jurisdictions specific items in order to reflect their fiscal policies (trade and investment, etc.)-analysis of cases of the use of offshore jurisdictions in international financial fittings (such as the Bank of Credit and Commerce International; Franklin Jurado; American Express Bank International),-identification of the impact paradisurilor tax and offshore financial centres of the world economy– revealing secret financial transactions carried out within the framework of ofssore, research instruments jurisdictions and management techniques of cadrulacestor tax jurisdictions.It is interesting to be seen through the prism of analysis of economic-fiscal financiare if a competition is beneficial or not for the welfare of States and to what extent this competition will have a say in future developments and tax paradisurilor finanaciare offshore centres. In conclusion, I appreciate that in order to survive successfully in the global economy of the future, offshoreJurisdictions should promote a healthy tax, competing on the basis of a transparent legislation and to eliminate the possibility of the existence of financial crime, in line with the requirements concerning cooperation in the field of international economic relations

Partnership and Territorial Networks for Regional Policy. Romania's Experience in European Context

Partnership is a basic principle which must be observed when institutional networks for regional policy are created. If partnership works properly, the regional institutional networks will have a high chance to be viable and to offer a strong support to regional policy. This paper proposes an evaluation of the preparations for implementing Romania's Operational Programme, as a fundamental tool of regional policy. It aims to demonstrate the importance of partnership between the actors involved for the success of these preparations.regional networks, European context, organizations.

Mesoporous silica nanomaterials for applications in catalysis, sensing, drug delivery and gene transfection

The central theme of this dissertation is represented by the versatility of mesoporous silica nanomaterials in various applications such as catalysis and bio-applications, with main focus on biological applications of Mesoporous Silica Nanospheres (MSN). The metamorphosis that we impose to these materials from catalysis to sensing and to drug and gene delivery is detailed in this dissertation. First, we developed a synthetic method that can fine tune the amount of chemically accessible organic functional groups on the pores surface of MSN by exploiting electrostatic and size matching between the cationic alkylammonium head group of the CTAB surfactant and various anionic organoalkoxysilane precursors at the micelle-water interface in a base-catalyzed condensation reaction of silicate.;Aiming nature imitation, we demonstrated the catalytic abilities of the MSNs. We utilized an ethylenediamine functional group for chelating Cu 2+ as a catalytic functional group anchored inside the mesopores. Thus, a polyalkynylene-based conducting polymer (molecular wire) was synthesized within the Cu-functionalized MSNs silica catalyst.;For sensing applications, we have synthesized a poly(lactic acid) coated mesoporous silica nanosphere (PLA-MSN) material that serves as a fluorescence sensor system for detection of amino-containing neurotransmitters in neutral aqueous buffer. We exploited the mesoporosity of MSNs for encapsulating pharmaceutical drugs. We examined bio-friendly capping molecules such as polyamidoamine dendrimers of generations G2 to G4, to prevent the drug leaching. Next, the drug delivery system employed MSNs loaded with Doxorubicin, an anticancer drug. The results demonstrated that these nano-Trojan horses have ability to deliver Doxorubicin to cancer cells and induce their death.;Finally, to demonstrate the potential of MSN as an universal cellular transmembrane nanovehicle, we anchored positively charged dendrimers on the surface of MSN and utilize them to complex cationic DNA. The p-EGFP-C1 gene-coated MSN nanocomposite was able to transfect cancer cell lines, such as human HeLa and CHO cancer cell lines. The gene carrier ability of MSNs was further proved by transfecting primary cells and cotransfecting of two different genes in cancer cell lines.;In sum, MSN are versatile partners in several types of applications, as demonstrated in the 164 pages of my dissertation