REQUEST OF THE EUROPEAN DEVELOPMENT AND GLOBALIZATION: THE PAYMENT BASED ON SHARES (IFRS 2)

The share-based payment represents, for sure, a challenge for thebusiness world in Romania and will certaintly gain ground. The initialacknowledgement is made in compliance with the rules provided in the GeneralFrame for drawing up and presentation of the financial positions. In case that thepayment is effected before the reception of the goods or services, the entity willacknowledge an advance payment granted. Depending on the manner in which thesettlement will be done, the entity will acknowledge in counter-trade of the receivedgoods or services either an increase of capital, or a debt. The problem of accountingthe share options, especially those issued for the executive staff and for otheremployees of a company, in direct compensation for their efforts, has been disputedfor a long time.balance sheet, opening IFRS, previous GAAP, shares, financial instruments, fairvalue

Discontinuous resistance change and domain wall scattering in patterned NiFe wires with a nanoconstriction

A nonlinear current-voltage (I-V) characteristic was observed in patterned NiFe wires with a central "bow-tie" point contact constriction. By passing a dc current through the wire, a sharp resistance drop was obtained for current densities in the range of 1.1-1.4 x 10(7) A/cm(2). This is attributed to current-induced domain wall drag, resulting in displacement of a domain wall away from the constriction. A maximum current-induced resistance change of 0.079% was obtained for a 100-nm constriction, which is comparable with the magnetoresistance due to domain wall scattering in NiFe

Effective field model of roughness in magnetic nano-structures

An effective field model is introduced here within the micromagnetics formulation, to study roughness in magnetic structures, by considering sub-exchange length roughness levels as a perturbation on a smooth structure. This allows the roughness contribution to be separated, which is found to give rise to an effective configurational anisotropy for both edge and surface roughness, and accurately model its effects with fine control over the roughness depth without the explicit need to refine the computational cell size to accommodate the roughness profile. The model is validated by comparisons with directly roughened structures for a series of magnetization switching and domain wall velocity simulations and found to be in excellent agreement for roughness levels up to the exchange length. The model is further applied to vortex domain wall velocity simulations with surface roughness, which is shown to significantly modify domain wall movement and result in dynamic pinning and stochastic creep effects

STATEMENT OF CASH FLOWS - A MEASURE OF OPERATIONAL PERFORMANCE ON AN ACCRUAL BASIS

Statement of cash flows presents useful information about changing the company's financial position, allowing to assess the enterprise’s ability to generate future cash flows and cash equivalents in the operating, investing and financing activities and their appropriate use. Treasury of an economic entity can be considered its strong point. The manner in which they manage money and financial flows, the final outcome will depend on the respective entity. Treasury is also an essential and main restriction of the financial management of the enterprise. Treasury embodies the results of operations and how to achieve financial balance of compliance. Not always an entity that ends year with benefits, has a positive cash (cash at bank and in availability). And this, because the gap between the recording and accounting of revenue and expenditure receipts and payments as they fall due, that gap can be decisive for the fate of the enterprise. This is a major requirement of the accrual. Therefore, an efficient management of the economic entity comprises both the asset management flows (revenues / expenses) and cash management, i.e. the flows of receipts and payments. The statistical evidence shows that most of the failures are due to weaknesses in treasury management

SELFMANAGEMENT AND EMOTIONAL INTELLIGENCE

The research focuses on how generations can be helped to learn to manage their own intelligence, especially that form of intelligence that can act as a body resource on the line of self development, namely emotional intelligence. The study shows the link between emotional intelligence and self-esteem, relating them to other features of personality traits. We worked on 70 subjects aged between 20 and 25 years old, using Rosenberg, Eysenck, Goleman questionnaires and a temperament test. The results show that the subjects with a high emotional intelligence have a high level of empathy and self appreciation terms of personality traits closer to their real image and typologies that are extroverted.self-management, emotional intelligence, resource, self-esteem, self knowledge.

Transparency in financial statements (IAS/IFRS)

The provision of transparent and useful information on market participants and their transaction is essential for an orderly and efficient market, and it is one of the most important preconditions for imposing market discipline. Left to themselves, markets may not generate sufficient levels of disclosure. Market forces would normally balance the marginal benefits and marginal costs of additional information disclosure and the end result may not be what the market participants really need.peer-reviewe

Heat-Assisted Multiferroic Solid-State Memory

A heat-assisted multiferroic solid-state memory design is proposed and analysed, based on a PbNbZrSnTiO3 antiferroelectric layer and Ni81Fe19 magnetic free layer. Information is stored as magnetisation direction in the free layer of a magnetic tunnel junction element. The bit writing process is contactless and relies on triggering thermally activated magnetisation switching of the free layer towards a strain-induced anisotropy easy axis. A stress is generated using the antiferroelectric layer by voltage-induced antiferroelectric to ferroelectric phase change, and this is transmitted to the magnetic free layer by strain-mediated coupling. The thermally activated strain-induced magnetisation switching is analysed here using a three-dimensional, temperature-dependent magnetisation dynamics model, based on simultaneous evaluation of the stochastic Landau-Lifshitz-Bloch equation and heat flow equation, together with stochastic thermal fields and magnetoelastic contributions. The magnetisation switching probability is calculated as a function of stress magnitude and maximum heat pulse temperature. An operating region is identified, where magnetisation switching always occurs, with stress values ranging from 80 to 180 MPa, and maximum temperatures normalised to the Curie temperature ranging from 0.65 to 0.99

Solving the electrical control of magnetic coercive field paradox

The ability to tune magnetic properties of solids via electric voltages instead of external magnetic fields is a physics curiosity of great scientific and technological importance. Today, there is strong published experimental evidence of electrical control of magnetic coercive fields in composite multiferroic solids. Unfortunately, the literature indicates highly contradictory results. In some studies, an applied voltage increases the magnetic coercive field and in other studies the applied voltage decreases the coercive field of composite multiferroics. Here, we provide an elegant explanation to this paradox and we demonstrate why all reported results are in fact correct. It is shown that for a given polarity of the applied voltage, the magnetic coercive field depends on the sign of two tensor components of the multiferroic solid: magnetostrictive and piezoelectric coefficient. For a negative applied voltage, the magnetic coercive field decreases when the two material parameters have the same sign and increases when they have opposite signs, respectively. The effect of the material parameters is reversed when the same multiferroic solid is subjected to a positive applied voltage

Ferroelectricity in Dion–Jacobson ABiNb2O7(A = Rb, Cs) compounds

The ferroelectric properties of 2-layer Dion–Jacobson compounds ABiNb2O7 (A = Rb and Cs) were studied. Ferroelectricity and piezoelectricity of CsBiNb2O7 were demonstrated for the first time. The ferroelectric domain structure of Dion–Jacobson compounds were imaged using PFM. The Curie points of RbBiNb2O7 and CsBiNb2O7 are 1098 ± 5 and 1033 ± 5 °C, respectively. The piezoelectric constant of RbBiNb2O7 and CsBiNb2O7 are approximately 5 and 8 pC N−1. Thermal depoling was also studied to confirm the Curie temperature and the stability of the piezoelectricit

Quantum-Information Theoretic Properties of Nuclei and Trapped Bose Gases

Fermionic (atomic nuclei) and bosonic (correlated atoms in a trap) systems are studied from an information-theoretic point of view. Shannon and Onicescu information measures are calculated for the above systems comparing correlated and uncorrelated cases as functions of the strength of short range correlations. One-body and two-body density and momentum distributions are employed. Thus the effect of short-range correlations on the information content is evaluated. The magnitude of distinguishability of the correlated and uncorrelated densities is also discussed employing suitable measures of distance of states i.e. the well known Kullback-Leibler relative entropy and the recently proposed Jensen-Shannon divergence entropy. It is seen that the same information-theoretic properties hold for quantum many-body systems obeying different statistics (fermions and bosons).Comment: 24 pages, 9 figures, 1 tabl