Florin Radu, Ciprian Giju and Alina Iuliana Tăbîrcă
Considering the technological and economic changes over the years, we have found that we are currently witnessing an increase in the information system in the future. In fact, it is found that the information domain has known divergence over time, significantly in practice. Therefore, it is not surprising that the academic recommendations are rarely adopted by practitioners in response to this problem, so it is suggested in the future a turn towards the practice.
Accounting it’s an important component of the economic information system. E. Horomnea believes that through specific means and procedures, accounting provides: clarifications of the past and the present of the economic entities, pertinent analyzes that are directed to the market; provides guidance on the strategic future; provides motivations and solutions for the decisions made. This article will analyze the evolution of managerial accounting from traditional costing to the new guidelines, when the issue of creating added value and managing third parties needs represents the future of any information system. After 1987 there are continuous changes and concerns, not only at Romanian level but at world wide scale.
The ability of the Generalized Continuum Transport model to describe dispersion is studied through the comparison of the breakthrough curves with an analytical solution of the linear advection-dispersion Equation. First, a velocity distribution due to Taylor dispersion in a capillary tube is related to the dispersion coeficient of the advection-dispersion equation. The same distribution is applied to the Generalized Continuum Transport model, where the dispersive flux term is not included as the term proportional to the concentration gradient. In the second stage the velocity distribution is obtained from the transition probability introduced through the Continuous Time Random Walk approach. The approaches support the idea that the Generalized Continuum Transport model captures velocity variations naturally through the parameter space. The results confirm that a proper selection of the parameter space, including its size, leads to more physical transport description as well as accurate quantification.
Florin Dumiter, Petre Brezeanu, Claudia Radu and Florin Turcas
Central bank independence represents the core element of assessing the complex relationship between government and central bank, having at background the fundamental issue of a free monetary policy decision-making process from the hands of the political circle. However, central bank independence is a multilevel concept within some social, economic and behavioral implications both for the central banks and for the society at whole. Central bank independence is needed in order to establish an autonomous central bank with a high degree of freedom in choosing its’ instruments, objectives, techniques and tactics. Moreover, a high degree of transparency for the public disclosure and monitoring of central bank operation and transaction is needed for the social barometer of the central bank. Consequently the central bank must have a high degree of accountability and responsibility vis - á - vis of the most democratic institution, i.e. Parliament. In this article it is presented a comprehensive study regarding the complex relationship between central bank independence and inflation by modeling these two monetary policy panacea, in order to make a fine tuning regarding the causal relationship established in a heterodox manner.
Claudia Florina Radu, Florin Dumiter and Laura Opret
In our paper we aim to analyze the tax wedge between labor costs and net wage, this being the main indicator for assessing the tax burden on labor. We analyze the components of the tax wedge and its evolution in time, in the OECD countries and in Romania. In this way we can get an image of the total labor cost, observing that our country belongs to countries where labor taxes have a very high level. Thus, from our analysis we showed that in Romania the tax wedge is around 42%, while the OECD average was only 35.9%. In these circumstances it is necessary to adopt certain measures for shifting the tax burden from labor to other tax bases, with the purpose of a fiscal relaxation of labor income
Florin Dumitru Popescu, Sorin Mihai Radu, Andrei Andraș and Ildiko Kertesz Brînaș
The paper deals with the modal analysis and frequency response analysis of a bucket wheel excavator (BWE) boom, obtained by simulation, based on a virtual model of an existing BWE boom. The boom, which generally is realized as a spatial truss, is the most vulnerable subsystem of the BWE, being submitted to severe operational loads characterized by very pronounced cyclical, dynamic and stochastic variability. This vulnerability is the consequence of its shape and constructive parameters and the nature, source and character of the external exciting loads to which it is exposed. The classical approach recommended by standards and norms cannot predict the occurrence of failures caused by vibration, which produces fatigue due to the load’s cyclical variability and the deformation produced by resonant vibration of some constitutive elements. As exciting load we considered the operational forces acting on the bucket wheel. In this manner we can take into account the constructive features – with modal analysis, and the vibration regime – with frequency response analysis. The proposed method is useful both in the design phase of new load-bearing structures of truss type subjected to high-variability forces, and also in refurbishment or improvement phases of the existing structures of this kind.
Mariana Popescu, Florin Oancea, Elena Radu, Mălina Deșliu-Avram and Călina Petruța Cornea
Natural by-products from vegetable oil industries and spent edible oils from domestic or public food spaces should be recycled to obtain new added value products. Present paper proposed a technical solution for complete valorisation of inedible oilseeds or spent edible oils into bioproducts for nutrition and protection of plants cultivated in conservative organic agrosystems. Pressed cakes resulted from mechanical cold extraction of mustard oil contain residual oil and bioactive compounds which were released using an enzymatic cocktail 1:1 cellulase with proteases coupled with azeotropic solvents into a single Soxhlet extractor. From mustard meal, a solid fraction with glycerol derivatives of fatty acids (56.23% oleate and 17.47% linoleate) decanted from syrup (41.78% xylopyranoside and 48.48% trilinolein) and from mustard cake (76.44% linoleate) in the supernatant, the same oligosaccharide (29.64%) and proteinates (30.18%) in the solid fraction. The total extract was simultaneously concentrated and converted into a bioactive potassium salt emulsion able to encapsulate insectofungicidal natural compounds as bioproducts with agronomical applications.
Alina Iuliana Tăbîrcă, Oana Raluca Ivan, Florin Radu and Réda Djaouahdou
This study aims to analyze the relationships between corporate social responsibility and corporate financial performance using only content analysis from 1971 to 2018 available in all databases of Web of Knowledge. Our findings attempts to fill this void that past researchers are deepening because the uncertainty can be find in lots of papers. If there is a link between CSP and CFP is no longer the question. Our question is what kind of link is it and what is its impact? Some authors are proposing some kind of theories linking this concepts but we must understand better the implications for the companies.
Ovidiu Horea Bedreag, Alexandru Florin Rogobete, Carmen Alina Cradigati, Mirela Sarandan, Radu Nartita, Florin George Horhat, Sonia Elena Popovici, Dorel Sandesc and Marius Papurica
The management of the critically ill polytrauma patient is complex due to the multiple complications and biochemical and physiopathological imbalances. This happened due to the direct traumatic injury, or due to the post-traumatic events. One of the most complex physiopathology associated to the multiple traumas is represented by microvascular damage, subsequently responsible for a series of complications induced through the imbalance of the redox status, severe molecular damage, reduction of the oxygen delivery to the cell and tissues, cell and mitochondrial dead, augmentation of the inflammatory response and finally the installation of multiple organ dysfunction syndrome in this type of patients. A gold goal in the intensive care units is represented by the evaluation and intense monitoring of the molecular and physiopathological dysfunctions of the critically ill patients. Recently, it was intensely researched the use of microRNAs as biomarkers for the specific physiopathological dysfunctions. In this paper we wish to present a series of microRNAs that can serve as biomarkers for the evaluation of microvascular damage, as well as for the evaluation of other specific physiopathology for the critically ill polytrauma patient.
Adriana-Stela Cosma, Cristina Radu, Alexandra Moldovan, Alina Bogliș, George Andrei Crauciuc, Emőke Horváth, Marcela Cândea and Florin Tripon
Objective: The aim of the current study was to investigate possible associations between catalase C262T (CAT C262T), glutathione peroxidase 1 Pro198Leu (GPX1 Pro198Leu), manganese superoxide dismutase Ala16Val (MnSOD Ala16Val) gene polymorphisms and non-Hodgkin Lymphoma risk (NHL) in a Romanian population and the five-year overall survival rate of the NHL patients.
Methods: We included in this case-control study 406 individuals, divided into two groups: the control group (n=315) and the patients group (n=91). The DNA was extracted from peripheral blood and amplified using specific techniques.
Results: The variant homozygous genotype of GPX1 Pro198Leu represents a risk factor for NHL development and no associations regarding the risk for NHL were found for MnSOD Ala16Val and CAT C262T gene polymorphisms. Two of the studied polymorphisms were associated with the overall survival rate thus: negative association regarding MnSOD Ala16Val, associated with higher overall survival rate and a positive one regarding CAT C262T, associated with lower overall survival rate.
Conclusions: According to our results, the mentioned polymorphisms may be considered as susceptible markers of the five-year overall survival rate for NHL patients. Future studies with a larger number of patients are needed to confirm our results.