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Search Results: 1 - 10 of 1129 matches for " Boca (Rakos) Ileana - Sorina "
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ORGANIZATION OF MANAGEMENT ACCOUNTING AND COST CALCULATION OF MINING IN JIU VALLEY
ILEANA-SORINA BOCA (RAKOS)
Annals of the University of Petrosani : Economics , 2011,
Abstract: The scientific approach taken, due to the fact that a nationally more acute problem arises regarding mining restructuring, namely the closure of uneconomic mines, in this paper I want to report my finding on how management accounting is organized and which is the costing method currently applied by the seven mines in the Jiu Valley, which are currently functional, as well as to identify their limitations and advantages for improving them and identifying financial and economic solutions, demonstrating that in fact these are viable economic entities.
PATRIMONY - A CONTROVERSIAL MATTER OF ROMANIAS PROGRAM OF ACCOUNTANCY MATCHING
Boca (Rakos) Ileana - Sorina,Diaconu Florin,Cornescu Alina
Annals of the University of Oradea : Economic Science , 2010,
Abstract: The dilemma has its origins in accountancys international matching, namely between the accountancy system implemented in our country beginning with 1994 and the one implemented by Anglo-Saxon accountancy where patrimony is substituted by its two components: PROPERTY for ASSETS and CAPITAL for LIABILITIES, patrimony being defined owing to financial condition. Property represents the measurable reality of the goods and available values. When compared with the proprietor, property makes up patrimony in case, from a juridical point of view, there is a real guarantee upon the manner of financial covering (obtaining sources, procuring manner), namely a legal manner of justifying the origin of available values.
SA 8000 - ACCOUNTING FOR CORPORATE SOCIAL RESPONSIBILITY
Motoniu Ioan Dumitru,Vatasoiu Cristian Ionel,Boca Ileana-Sorina
Annals of the University of Oradea : Economic Science , 2010,
Abstract: In the current context, organizations are evaluated not only in terms of product quality. The modern organization is valued beyond its economic performance, quality management and communication policy, and by its contribution to the social life of the community it takes part of. The new social responsibilities that appear for the companies involve the increasement of information requests from both outside and inside for better management of the entity. Social responsibility accounting is a branch of accounting in the context of scientific knowledge that provides answers to social problems, the causes, manifestations and projections in a dynamic environment. This article aims to show what social responsibility is and how it works according to SA 8000:2008, what would be its implications and its main objectives, emphasizes the importance of publishing additional information on corporate social responsibility other than traditional financial situations.
Tobacco Smoking Among School Personnel in Romania, Teaching Practices and Resources Regarding Tobacco Use Prevention
Sorina IRIMIE,Ileana Maria MIRESTEAN
Applied Medical Informatics , 2010,
Abstract: The study was conducted to collect baseline information on tobacco use, knowledge and attitudes of school personnel toward tobacco, to evaluate the existence and effectiveness of tobacco control policies in schools, and to assess training and materials requirements for implementing tobacco prevention and control interventions. All schools from Romania containing 6th, 7th, and 8th grade that contained 40 or more students were included in the sampling frame. 50 schools were sampled to participate in the study. All school personnel in the selected schools were eligible to participate in the survey. The survey procedure was designed to ensure confidentiality and voluntary participation. We found that more than two thirds of school personnel had ever smoked tobacco, with men significantly outnumbering women, and more than one thirds of them are current smokers. Also, it appears that school policies regarding tobacco use are not being translated into effective measures for implementation. Despite school policies, tobacco products could still be purchased either within school premises or close by. An important aspect brought out is the need to train teachers on these issues, and the importance of providing specific teaching and learning material on related topics. Only a small proportion of teachers had ever received such training. This is an area where is a need to build infrastructure as well as put capacity building measures in place. The study conducted with the methodology provided by CDC offers comparable data at international level and, also a national start point in the process of monitoring tobacco use among school personnel.
Risk Factors in a Sample of Patients with Advanced Cervical Cancer
Sorina IRIMIE,Mariana VLAD,Ileana Maria MIRESTEAN,Ovidiu BALACESCU
Applied Medical Informatics , 2011,
Abstract: The estimated burden of neoplasia of uterine cervix in the 27 EU member states sums up to 34300 cases and 16200 death, with higher incidence and mortality in eastern countries. A number of risk factors increase the likelihood of developing cervical cancer. Even if the risk factors significantly increase the chances of developing cervical cancer, a large number of women with risk factors do not develop the disease, and when a woman develops cancer or precancerous lesions in the cervix may be difficult to establish the causal relationship with certain risk factors. The present study aimed to appreciate the presence and magnitude of risk factors for patients diagnosed with advanced cervical cancer and to outline best strategies to reduce the incidence of this neoplasia, and improve prognosis. Risk factors have been investigated in 42 patients diagnosed with advanced cervical cancer using HPV genotyped determination and a questionnaire for the evaluation of cervical cancer risk factors. In our sample of patients a high risk profile is shaping for low socio-economical level, modulated by the impact of HPV infection with high risk stains of virus, overweight-obesity, smoking and inadequate cervical cancer screening. In this frame a special alarm signal is represented by the very high percentage of patients with overweight and obesity. From the public health perspective, we consider that efforts should be focused on preventing weight gain, regular screening and health education field.
Risk Profile in a Sample of Patients with Breast Cancer from the Public Health Perspective
Sorina IRIMIE,Mariana VLAD,Ileana Maria MIRE?TEAN,Ovidiu B?L?CESCU
Applied Medical Informatics , 2010,
Abstract: Cancer represents a major public health and economical burden in developed countries and has emerged as a major public health problem in developing countries, matching its effect in industrialized nations. Although there have been recent declines in breast cancer mortality rates in some European Union countries, breast cancer remains of key importance to public health in Europe. Now days there is increasing recognition of the causative role of lifestyle factors, as smoking, diet, alcohol consumption, or lake of physical activity. The present study aimed to appreciate the presence and magnitude of modifiable risk factors for breast cancer in a sample of patients diagnosed with the disease, and to outline a risk profile liable to be changed in the intention of reducing the global risk. Risk factors have been investigated in 65 patients diagnosed with breast cancer using a questionnaire for breast cancer risk factors evaluation. The high risk profile was identified as taking shape for urban environment, modulated by the impact of overweight-obesity, smoking, reproductive factors and environmental exposure to different chemical substances. From the public health perspective, the control of overweight and obesity comes out in the foreground of preventive activities. Public health approaches emphasize on inexpensive, practical methods and in this perspective the approach of obesity should focus on the alteration of environmental context, promoting healthy eating and increased physical activity which could have a positive, independent impact on breast cancer risk
Tobacco Use Among Students from Romania 2004 versus 2009 GYTS Data
Sorina IRIMIE,Ileana Maria MIRE?TEAN,Adriana Cosmina SAMOIL?,Ioana BELDEAN-GALEA
Applied Medical Informatics , 2010,
Abstract: Tobacco is a silent killer accounting for a great cause of death and disability. Scientific research has proved undoubtedly that it is a recognized cause for more than 25 different diseases affecting human beings, including several fatal diseases. The present study was conducted in the frame of Global Youth Tobacco Survey (GYTS), which attempts to determine the level of tobacco use, estimate the age of smoking initiation, levels of susceptibility to become cigarette smokers, exposure to tobacco advertising, attitudes and beliefs regarding tobacco use among youth. Its aim is to compare the two sets of data (2004, 2009) in order to asses the impact of tobacco control measures adopted in the interval between studies. In both studies all schools from Romania containing 6th, 7th, and 8th grade with 40 or more students were included in the sampling frame. A two-stage cluster sample design was used to produce a representative sample of students. SUDDAN software package has been used to compute standard errors for point estimates and produce 95% confidence intervals. Our data indicate a high prevalence of smoking among the studied ages in Romania. However, comparing the data across the two studies we noticed a decrease in both the prevalence of ever smokers and current smokers in 2009, a slightly decrease of the percentage of students exposed to other’s people smoke in public places, along with a significant change on media and advertising regime, showing a positive impact of tobacco control measures adopted in the interval between studies.
On the properties of the Volkov solutions of the Klein-Gordon equation
Madalina Boca
Physics , 2011, DOI: 10.1088/1751-8113/44/44/445303
Abstract: We present an elementary proof based on a direct calculation of the property of completeness at constant time of the solutions of the Klein-Gordon equation for a charged particle in a plane wave electromagnetic field. We also review different forms of the orthogonality and completeness relations previously presented in the literature and we discuss the possibility to construct the Feynman propagator for the particle in a plane-wave laser pulse as an expansion in terms of Volkov solutions. We show that this leads to a rigorous justification for the expression of the transition amplitude, currently used in the literature, for a class of laser assisted or laser induced processes.
The Age of Ellipticals and the Color-Magnitude Relation
James Schombert,Karl Rakos
Physics , 2009, DOI: 10.1088/0004-637X/699/2/1530
Abstract: Using new narrowband color observations of early-type galaxies in clusters, we reconstruct the color-magnitude relation (CMR) with a higher degree of accuracy than previous work. We then use the spectroscopically determined ages and metallicities from three samples (Trager et al 2008, Thomas et al 2005, Gallazzi et al 2006), combined with multi-metallicity SED models, to compare predicted colors for galaxies with young ages (less than 8 Gyr) with the known CMR. We find that the CMR cannot by reproduced by the spectroscopically determined ages and metallicities in any of the samples despite the high internal accuracies to the spectroscopic indices. In contrast, using only the $<$Fe$>$ index to determine [Fe/H], and assuming a mean age of 12 Gyr for a galaxy's stellar population, we derive colors that exactly match not only the color zeropoint of the CMR but also its slope. We consider the source of young age estimates, the H$\beta$ index, and examine the conflict between red continuum colors and large H$\beta$ values in galaxy spectra. We conclude that our current understanding of stellar populations is insufficient to correctly interpret H$\beta$ values and that the sum of our galaxy observations supports an old and monolithic scenario of galaxy formation. This result has a devastating impact on every study that has used the H$\beta$ index to calculate galaxy age, as the use of the H$\beta$ versus MgFe diagram will result in incorrectly deduced young ages.
Color Evolution from z=0 to z=1
Karl Rakos,James Schombert
Physics , 1996,
Abstract: Rest frame Stromgren photometry (3500A, 4100A, 4750A and 5500A) is presented for 509 galaxies in 17 rich clusters between z=0 and z=1 as a test of color evolution. Our observations confirm a strong, rest frame, Butcher-Oemler effect where the fraction of blue galaxies increases from 20% at z=0.4 to 80% at z=0.9. We also find that a majority of these blue cluster galaxies are composed of normal disk or post-starbursts systems based on color criteria. When comparing our colors to the morphological results from HST imaging, we propose that the blue cluster galaxies are a population of late-type, LSB objects who fade and are then destroyed by the cluster tidal field. After isolating the red objects from Butcher-Oemler objects, we have compared the mean color of these old, non-star forming objects with SED models in the literature as a test for passive galaxy evolution in ellipticals. We find good agreement with single burst models which predict a mean epoch of galaxy formation at z=5. Tracing the red envelope for ellipticals places the earliest epoch of galaxy formation at z=10.
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