QUELQUES PROPOS SUR LA REFORME COMPTABLE. LE CAS DE LA ROUMANIE

Accounting appears to develop in different ways, depending on the context and its specific needs, based essentially on the Darwinian principle : the useful accounting survived (Alexander, Nobes, 2001). Our research is basically a discussion of this posit

QUELQUES PROPOS SUR LA REFORME COMPTABLE. LE CAS DE LA ROUMANIE

Accounting appears to develop in different ways, depending on the context and its specific needs, based essentially on the Darwinian principle : the useful accounting survived (Alexander, Nobes, 2001). Our research is basically a discussion of this positil’européanisation de la comptabilité, réforme d’ordre quantitatif, convergences comptables internationales

Une évaluation des effets de la thanatogénèse dans la comptabilité roumaine

Notre travail emprunte le concept de thanatogénèse de la médecine et l'applique à des concepts et pratiques comptables en Roumanie. Nous définissons la thanatogénèse comptable comme l'étude des causes et des processus qui conduisent à la disparition d'un concept ou pratique comptable. Nous avons choisi un certain nombre de concepts et de pratiques et nous passons en revue les opinions d'universitaires enseignant dans une université de Bucarest. De même que pour les paramètres cliniques utilisés par les médecins afin de suivre l'évolution d'un patient, les paramètres de la thanatogénèse comptable représentent les taux de rejet des concepts et des pratiques, tel que mesurés par des enquêtes auprès des comptables. L'influence des normes IAS/IFRS sur la comptabilité roumaine est censée modifier les opinions des répondants qui ont été exposés à une décennie d'harmonisation avec les directives comptables européennes et les normes IAS/IFRSla comptabilité roumaine, la normalisation comptable, la thanatogénèse comptable, les concepts et les pratiques de la comptabilité, les paramètres de la thanatogénèse

Book review. The Internal Audit in the Corporate Governance Context

“He loses who knows what he will do when he wins. He wins who knows what he will do when he loses”- Nicolo Machiavelli, The Prince Thus, the author of this paper has as a provocative approach the presentation of the aspects regarding the internal audit, its organization and functioning in the structure of an organization, in the context of corporate governance. This book is addressed to all those who want to know how the application and promotion of good principles of company governance have the effect of improving and improving performance at the level of each organizational entity, regardless of legal form or field of activity. An essential component of corporate governance is internal audit, which is the driver of identifying, assessing and mitigating those risks that can significantly affect the proper functioning of an entity, as well as the achievement of the objectives within the management plan

Catalytic properties of cesium salts of 12-molybdophosphoric acid supported on SBA-15 mesoporous silica

The Cs salt of molybdophosphoric acid CS2.5H0.5PM012O40 (CsHPM) was supported on SBA15 in the concentration of 20, 30 and 40 wt. % loadings. The structure and texture of these CsHPM/SBA-15 composites were studied by XRD, FT-IR and micro-Raman spectroscopy, BET and pore size distribution, SEM-EDS. Thermal stability was investigated by thermo gravimetric analysis (TGA), differential thermal analysis (DTA) and differential scanning calorimetry (DSC). The dehydration of ethanol was used to probe the catalytic properties of the CsHPM samples incorporated on the silica matrix. The main reaction products obtained on acid (dehydration) catalytic centres were ethylene and diethyl ether, and respectively acetaldehyde which was obtained on redox (dehydrogenation) catalytic centres

The Clarity of the Information Regarding the Bioeconomy: An Analysis of the Reports Published by the Organizations

Bioeconomy is a material potential source of sustainable growth that calls for new approaches in research and innovation to bring about concrete improvements in Europe’s social, economic and environmental wellfare. The purpose of our research is to evaluate the clarity of reports published by organizations. The assessment of the clarity of the published reports is done for both financial and non-financial information (containing elements related to bioeconomy). The steps of this research are: (i) the investigation of the clarity of the information included in the sustainability reports, and (ii) explanation of the atypical evolution of the clarity score, using the characteristics of the cultural dimensions of the home country. We analysed 77 reports published on the websites of 17 organizations in three environmentally-sensitive activity domains in 11 countries. Using content analysis, we determine an annual score of information clarity for each organization. The results of the research show that after switching to integrated reporting in 2013 the score of information clarity was improved for 65% of the companies. Eleven organizations have a degree of information clarity for the reports published in 2013 and 2016 better than for those published in 2010. We find five atypical cases for which the score of information clarity remains the same for all the three periods under investigation. These cases have been analyzed from the point of view of the cultural characteristics existing in the organization’s home country. Through our research we provide feedback to organizations on how they can improve the clarity of their published reports

Iminohydantoin Lesion Induced in DNA by Peracids and Other Epoxidizing Oxidants

The oxidation of guanine to 5-carboxamido-5-formamido-2-iminohydantoin (2-Ih) is shown to be a major transformation in the oxidation of the single-stranded DNA 5-mer d(TTGTT) by m-CPBA and DMDO as a model for peracid oxidants and in the oxidation of the 5-base pair duplex d[(TTGTT)·(AACAA)] with DMDO. 2-Ih has not been reported as an oxidative lesion at the level of single/double-stranded DNA or at the nucleoside/nucleotide level. The lesion is stable to DNA digestion and chromatographic purification suggesting that 2-Ih may be a stable biomarker in vivo. The oxidation products have been structurally characterized and the reaction mechanism probed by oxidation of the monomeric species dGuo, dGMP and dGTP. DMDO selectively oxidizes the guanine moiety of dGuo, dGMP and dGTP to 2-Ih, and both peracetic and m-chloroperbenzoic acids exhibit the same selectivity. The presence of the glycosidic bond results in the stereoselective induction of an asymmetric center at the spiro carbon to give a mixture of diastereomers, with each diastereomer in equilibrium with a minor conformer through rotation about the formamido C-N bond. Labeling studies with 18O2-m-CPBA and H218O to determine the source of the added oxygen atoms have established initial epoxidation of the guanine 4-5 bond with pyrimidine ring contraction by an acyl 1,2-migration of guanine carbonyl C6 to form a transient dehydrodeoxyspiroiminodihydantoin followed by hydrolytic ring opening of the imidazolone ring. Consistent with the proposed mechanism, no 8-oxoguanine was detected as a product of the oxidations of the oligonucleotides or monomeric species mediated by DMDO or the peracids. The 2-Ih base thus appears to be a pathway-specific lesion generated by peracids and possibly other epoxidizing agents and holds promise as a potential biomarker

Mechatronic Designed Hydraulic Positioning System

The paper presents the hardware structure of an original hydraulic positioning system based on a mechatronic approach. Dedicated control algorithms are also presented.</jats:p

Fuzzy Multiobjective Optimization Used in Tolerance Synthesis of Mechanisms

Fuzzy objective multioptimization describes performance criteria and constraints in terms of fuzzy membership functions. The membership function of the decision is obtained as conjunction of performance criteria and constraints. A method of allocating tolerance intervals using fuzzy multiobjective optimization is presented for the case of a 3R manipulator. The proposed method is validated through Monte Carlo simulation.</jats:p