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Search Results: 1 - 10 of 22031 matches for " Anca TU?U "
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RECOGNITION AND VALUATION OF BIOLOGICAL ASSETS IN TOURISM AREA. INTERNATIONAL ACCOUNTING STANDARDS
Corina IOAN??,Corina Graziella DUMITRU,Anca TUU,Mirela NICHITA
Revista de Turism : Studii si Cercetari in Turism , 2009,
Abstract: Consistent with the Financial Reporting Standards Board's international convergence and harmonization policy it is proposed that a new accounting regime will prescribe the financial reporting practice and minimum disclosure requirements for agricultural activities, including the fair value of biological assets. In any financial report, the inclusion of biological assets may confuse the reality of the income profit and the wealth profit. There are many reasons it may provide misleading figures, the most obvious would be because the entity may have reported the value of heritage properties that do not actually generate any income but rather they are properties, which actually generate expenses for the entity, for example in maintenance costs. For any regime that requires entities to account and report on biological assets there should be a clear classification system that takes into account the different types of ownership structures in a society. Therefore in Romania, it is important that any financial reporting regime on biological assets should provide for the difference between business assets and cultural assets.
SELENIUM IN THE ROCK – SOIL SYSTEM FROM SOUTH-EASTERN PART OF ROMANIA
Radu L?c?tuu,Mihaela Lungu,Mihaela Aldea,Anca L?c?tuu
Present Environment and Sustainable Development , 2010,
Abstract: Total and mobile selenium contents in soils and rocks was studied in the South-Eastern part of Romania, namely South and Central Dobrogea and the South-Eastern Romanian Plain. The average total selenium content in the rocks and parent materials is lower than the values presented in literature for rocks and similar materials. The total selenium content of the upper horizon (0-20 cm) of the South-Eastern Romanian Plain soils is 65% higher as compared to the content registered in the Central and South Dobrogea soils (237 and 143 g·kg-1, respectively). Ascompared to the average value of the total selenium content in the soils all over theworld considered unaffected by deficiencies or excess (383 255 g·kg-1), the totalselenium content of the South-Eastern Romanian Plain soils is almost 40% lowerand that of the Central and South Dobrogea soils 63% lower. As compared to theaverage mobile selenium content in the South-Eastern Romanian Plain soils (14 g·kg-1), in the soils of Central and South Dobrogea 3.5 times lower average valueswere registered (4 g·kg-1). Between the mobile and total selenium contents on onehand and the aridity index (De Martonne) on the other hand, direct proportionality relations, statistically ensured, have been established. Between the total and mobile selenium contents of the upper horizon of the soils from South-East Romania direct proportionality relations, statistically ensured have been established. The mobile selenium content is higher in the slightly acid soils as compared to the neutral or alkaline ones. Between the mobile and total selenium contents, on one hand, and the humus, total nitrogen, mobile phosphorus and potassium on the other, direct proportionality relations, statistically ensured have been established.
How to Assess Public Debt Sustainability: Empirical Evidence for the Advanced European Countries
Anca Ruxandra CURTA?U
Romanian Journal of Fiscal Policy , 2011,
Abstract: In the context of a society with limited resources, borrowing seems to be a desirable method that allows governments to finance the required expenditures. But government borrowing is accepted as long as it is consistent with a sound fiscal policy. Since 1923, when the concept of sound finance was brought into discussion for the first time, by J. M. Keynes, many economists have tried to investigate the issue of public debt sustainability. The hereby paper is designed to be an introductory guide in the theory and practice of fiscal sustainability. In this sense, I tried to make a compelling analysis of the evolution of the public debt among the advanced European economies. I have chosen these countries considering that European Union fiscal sustainability is still a much debated and controversial topic and that unsound fiscal policies of individual members could have adverse effects and harm other members’ economies. For the purpose of this study I used annual data, spanned mostly on 1970-2012. The variables for each country have been analyzed through various methods of investigation: unit-root tests, cointegration tests and fiscal reaction function tests. The aim of this paper is therefore to investigate the evolution of the public debt and to establish how governments react to this evolution.
Effect of supplementation of African breadfruit (Treculia africana) hulls with organic wastes on growth characteristics of Saccharomyces cerevisiae
TU Nwabueze, U Otunwa
African Journal of Biotechnology , 2006,
Abstract: African breadfruit (Treculia africana) hulls were supplemented at different levels with other organic food processing wastes (orange, plantain, cassava and soybean). Optimum supplementation of 40:60 (breadfruit hulls to each waste) was obtained. Proximate and mineral composition of the unsupplemented and the supplemented waste were determined. A synthetic medium with chemical nutrients was prepared. The growth performance and other fermenting parameters were monitored on test strain (Saccharomyces cerevisiae) incubated at predetermined pH (3.8) and temperature (27°C) conditions. Supplementation increased crude protein (4.38 – 8.31 g/100 g) and mineral content (Na, K and P) in the waste, and sugar concentration (4.44 – 4.56 g/l), sugar conversion efficiency (28.39 –31.56%), biomass yield (11.0 – 30.1 g/l) and single cell protein (28.98- 34.26 g/100g) in the hydrolysate. Supplementation of the African breadfruit hulls with organic wastes was an improvement over the unsupplemented breadfruit medium and could promote use in the animal feed industry
The influence of the season and culture medium on micropropagation of two intergeneric Fragaria x Potentilla varieties
Anca Nicoleta ?U?AN,Aurel POPESCU,Valentina ISAC
Analele Universitatii din Oradea, Fascicula Biologie , 2010,
Abstract: In order to develop a protocol for high efficiency in vitro propagation of two intergeneric Fragaria x Potentilla varieties, ‘Serenata’ and ‘Pink Panda’ respectively, the influence of season on the rate of multiplication was investigated in shoot cultures on Murashige and Skoog (MS) and Lee and Fossard (LF) media, supplemented with different combinations of growth regulators. In vitro performance of explants indicated a positive correlation between shoot proliferation and season in both genotypes of ornamental strawberry. The mean number of shoots formed per explant was higher when ‘Serenata’ and ‘Pink Panda’ varieties were subcultured on MS or LF media, in the active growing season, irrespective of the culture medium composition. In both ornamental strawberry varieties, the mean number of shoots formed per explant was slightly higher when subcultured on MS medium, in the spring and summer season, as compared to LF medium, which was proven to be the most effective in the cold season.
CONSIDERATIONS CONCERNING THE BANKING CREDIT AND ITS OPTIMIZATION
CERASELA P?RVU,ANCA MEHEDIN?U
Annals of the University of Petrosani : Economics , 2010,
Abstract: The firms could take into consideration internal or external sources for financing, the differences between them being connected with the stability, independence and cost. Even the internal sources ensures a high degree of independency to the firm, they are not always efficient. Under these circumstances and the conditions of insufficient self-financing, the existence at national level of the tendency of undercapitalization and increase of their debt level, the Romanian firms make use more and more of external sources of financing, especially the banking credits. Therefore, in this study we intend to present a model for optimization the cost of the financing through the bank credit. This model is going to help the managers of the companies to find innovative solutions and to assure the competitiveness and the development of their companies.
Contribution of Taxes to the Making-Up of Budget Revenues in the Economic Growth
Marilena Ciob?na?u,Mirela - Anca Postole
Journal of Knowledge Management, Economics and Information Technology , 2012,
Abstract: A significant coordinate of tax policy aims at the source of tax revenuese and share of tax revenues collected from the public, private sector, or from individuals in the GDP. Collecting fees and taxes in Romania is marked, on one side by a business environment in difficulty (insolvency and bankruptcy cases increased), and on the other hand, by a declining tax base due to the limitation of business of economic operators in recent years. Thus, although by the tax administration policy, measures are provided for enhancing transparency, stability and predictability of the tax framework, it encounters major restrictions, a dynamic and more efficient collection being required. Occurrence and evolution of tax evasion and low level of payment voluntary compliance of taxpayers should lead to the growth of performance of tax office in achieving the role of recovery of budget revenues. As a rule, the economically advanced countries have a more developed level of direct taxes than the one of the indirect taxes, which is not also the case of developing countries. In their case, it is natural that indirect taxes should prevail because, on the one hand, it is pretty difficult to keep a record of the taxable revenues (there are many and of little value), and, on the other hand, an indirect tax collection is more convenient and requires a relatively low cost.
Concise theory of chiral lipid membranes
Z. C. Tu,U. Seifert
Physics , 2007, DOI: 10.1103/PhysRevE.76.031603
Abstract: A theory of chiral lipid membranes is proposed on the basis of a concise free energy density which includes the contributions of the bending and the surface tension of membranes, as well as the chirality and orientational variation of tilting molecules. This theory is consistent with the previous experiments [J.M. Schnur \textit{et al.}, Science \textbf{264}, 945 (1994); M.S. Spector \textit{et al.}, Langmuir \textbf{14}, 3493 (1998); Y. Zhao, \textit{et al.}, Proc. Natl. Acad. Sci. USA \textbf{102}, 7438 (2005)] on self-assembled chiral lipid membranes of DC$_{8,9}$PC. A torus with the ratio between its two generated radii larger than $\sqrt{2}$ is predicted from the Euler-Lagrange equations. It is found that tubules with helically modulated tilting state are not admitted by the Euler-Lagrange equations, and that they are less energetically favorable than helical ripples in tubules. The pitch angles of helical ripples are theoretically estimated to be about 0$^\circ$ and 35$^\circ$, which are close to the most frequent values 5$^\circ$ and 28$^\circ$ observed in the experiment [N. Mahajan \textit{et al.}, Langmuir \textbf{22}, 1973 (2006)]. Additionally, the present theory can explain twisted ribbons of achiral cationic amphiphiles interacting with chiral tartrate counterions. The ratio between the width and pitch of twisted ribbons is predicted to be proportional to the relative concentration difference of left- and right-handed enantiomers in the low relative concentration difference region, which is in good agreement with the experiment [R. Oda \textit{et al.}, Nature (London) \textbf{399}, 566 (1999)].
URBANIZATION AND THE IMPACT OF ECO ECONOMIC MEASURES IN URBAN AREAS
M?D?LINA DOCIU,ANCA DUN?RIN?U
Aerul ?i Apa : Componente ale Mediului , 2012,
Abstract: Urbanization and the impact of eco-economic measures in urban areas. Urban development has a powerfull global dimension. Cities interact and have a major impact on environment, overcoming their spatial barriers. They are acting just like real centers of progress, offering new and various opportunities reasons strong enough to generate an exponential increase on the population number in these areas.Global consumption of resources, consumption of energy and water have the biggest values in these areas resons to adopt and improve measures of control and sustainable development for these areas.
Monitoring the fruit peel moth, Adoxophies reticulana, at S.A. Jidvei. Note II
OLTEAN I.,Anca PREJA,,Teodora P?R?U
Proenvironment Promediu , 2008,
Abstract: The species Adoxophies reticulana was first found in the orchards belonging to the villages of Sona andJidvei in 1996, but until 2002 this pest did not go beyond the economic level of damage, the degree of attackbeing weak. As of 2003, the attack increased vertiginously, on certain areas the degree of attack being verystrong, especially the one produced by the second generation. The attack damaged mainly the quality of the fruit,affecting both their yield as well as their preservation. The strongest attack was signalled with the varietiesJames Grieve, Wagner, Premiat and Jonathan. The monitoring of this pest was carried out in 2004 and 2005 withthe aid of the specific sexual attractive pheromone. This action was carried out in order to establish the dynamicsof the population of this pest in the studied area and to determine the optimal moments of intervention withchemical treatment. A number of 624 males were captured in 2004 and 54 in 2005 with the aid of pheromonetraps. The maximum of the flight curve for the hibernating generation was attained around the 10th of June andfor the first generation, during the first decade of August. In parallel with the monitoring of the dynamics of thepopulation, the biological cycle of the pest was also studied. In 2004, the activity of the hibernating grubs startedon the 23rd of April. The adults of the hibernating generation started to fly on the 20th of May and their flight wasextended until the first decade of the month of July. The grubs of the first generation appeared on the 20th of Juneand the flight of the first generation adults started on the 15th of July. The grubs of the second generationappeared on the 5th of August.
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