Knowing the fact that in the market economy the most important resource is the information and, naturally, since the accounting cannot be substituted for the manager, instead it offers the information necessary for the decision-making processes. The paper highlights, on the basis of bibliographic resources, that a dual accounting representation responds best to all strategic requirements and leads to a better visualization of the entity as a whole, as well as of each structure. Also, in the paper we analyzed, through a selective research, the degree to which the provision of accounting information to various categories of interested users contributes to the development of the entity.
Traditional modality of using public property, the concession has played a significant role in the development of the modern state by capitalizing on those goods that by their legal nature have an inalienable character as well as by entrusting some works or public services to legal entities of private law which can execute them or make them more efficient.The economic development of the last decades of the states of the European Union, the acceleration of the commercial exchanges and the extension of the forms of circulation of the goods and services at community level have determined the reconsideration of the concession contract as a legal instrument for the capitalization of the public property goods, of the works and services that the state owns.The consolidation, at national level, of some legal norms meant to regulate concession and its forms was significantly influenced by the provisions of Directive 2014/23/EU of the European Parliament and of the Council of 26 February 2014 on the award of concession contracts. Thus, Law no. 100/2016 regarding the concession of works and services as well as the recent Government Emergency Ordinance no. 57/2019 on the Administrative Code implement the new European vision.
Incidents with IEDs containing metallic elements in the vicinity of the explosive substance pose a high degree of risk, endangering safety, peace and public order. In such situations, the methods and procedures applied as response by the authorities are cumbersome and risky, given the improvised nature of these incidents. In this paper we intend to analyze the destructive effect of explosive substances on certain metallic materials and we focus on a U-shaped metallic structure.
Simultaneously with the globalization of economies, it was necessary the adoption and implementation of international accounting standards for the public sector also. In 1996 a set of accounting standards for public sector entities was developed, namely International Public Sector Accounting Standards (IPSAS). After 31st July 1998, 32 IPSAS standards, mostly inspired by IASs, centered on model and engagement-based accounting, were issued. IPSAS 1 – Presentation of financial statements relating to the place of intangible assets, inventories and personnel expenses in the content and format of the financial statements is applied to all general purpose financial statements realized under accrual accounting. The IPSAS 12 – Inventory objective is to state the stock accounting treatment. The IPSAS 25 objective – Employee benefits is to state the employee benefits from an accounting perspective.
By carrying out the national defence, national interests are protected by the active involvement of state institutions with responsibilities in the field, but not only these, being committed the available resources of the state in order to ensure the sovereignty, the independence, the unity, the territorial integrity and the constitutional democracy, under the conditions of combating any type of aggression. This is achieved through the full exercise of citizens' rights and freedoms, through conscious assumption of responsibilities, and by the affirming a state as an active member of the community and international organisations. The national defence is very well grounded, being regulated at national level by rules approved by the President of the country, by the Government, having the legal opinion of the Supreme Defence Council of the Country.One of the most important resources needed to achieve the national defence is the human resource that needs to be continuously prepared and trained through various forms of preparation. A high level human resource training determines a high level of a state national defence.
The article contains an analysis of the state of absorption of European funds in Romania with a focus on the Central Region. The article highlights the role of project management as a method of attracting European funds. The importance of good management of the European funds is of particular importance for the increase of the welfare at national level by implementing a series of changes really necessary and important for the progress of the community. The purpose of the analyzes performed regarding the access and absorption stage of the funds, regarding the problems encountered, is to serve as support in the planning of the following financing periods. The practice of efficient project management opens the door to new projects, whose immediate effect is the increase of the absorption of European funds, followed by a recovery of the Romanian economy and the increase of the prestige of our country among the member countries of the European Union. But, before discussing prestige, recognition, reputation, the emphasis must be placed on ensuring a viable economic growth, which is really reflected in the living conditions of the population.
Today, retirement is a process that many people have access to. This is due to the fact that global life expectancy has increased, and in many countries retirement, as a form of remuneration after years of work, is guaranteed by social security funds. For many members of society, the accessibility of retirement creates the need to know more about it. In this respect, the present article addresses the issue of defining retirement and lists the main predictors of retirement, or those factors related to the continuation of professional activity. At the same time, this article lists several factors, identified in the literature, as predictive factors of adjustment after retirement.
The report takes a survey of five crucial areas where nanotechnology is implied. It includes areas of economy through hydrogen, electricity generation with the help of solar cells, fuel additives, batteries, and super capacitors, and insulators. In concern with fuel additives, with the help of nanoparticle, the efficiency of fuel of diesel engines was increased by up to 5 %, which produced about three-million metric tons of CO2 in the UK per year. The study also cautions that this efficiency of fuel additives also led to the release of toxic nanoparticles openly in the environment. Due to small in size, no control could be applied to the restriction of the emission of nanoparticles. Thus, this exhaust gas proves to be harmful to humans. Although a diesel engine, if properly maintained can last up to 300,000-600,000 miles. In comparison with diesel engines, electric engines produce very little efficiency. Solar cells are still a promising area in nanotechnology since they have shown the results of a decrease in the cost while solar cells were produced and have enabled more cell production.
Nowadays sports success has become more than improving technique, medicine has long been a complementary science technology that improved sports performance. In our study we analyzed the importance of functional training in the military pentathlon at the 50 m swimming with obstacles. The scientific methods used were the observation method and also the experiment method in which we tested two samples of military students both consisted in 30 students with the age between 18-22 years old, the first group were the experiment group that practice the military pentathlon and the second group – the control group – were simple military students. The results showed significant statistical differences between the experiment group compared with the control group at the final testing, the students from the experiment group had better results in the respiratory rate and vital capacity both compared with the control group and also between the initial and final test. Conclusions of the research showed that the training program implemented at the experiment group has improved significant from the initial to the final test and also compared with the control group.
Nobody in this world wants to be held hostage in a traffic jam for hours and hours. The need to have efficient traffic flow in our roads cannot be overemphasized. It is in this understanding that this paper delves into the study and implementation of a suitable algorithm for traffic routing. The implementation is based on graph theory, where a road network map is first converted to a graph with nodes and edges where the edges represent the roads and the nodes represent the various road intersections. The roads are given various weights depending on their distance and traffic density, and the time a motorist would take to move from one point to another is estimated. A suitable routing algorithm, which in this case is the Dijkstra’s algorithm is applied on the weighted graph.