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Search Results: 1 - 10 of 458 matches for " Doina Rada "
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PARTICULARIT ILE CONTABILIT II N INSTITU IILE BUGETARE
Doina Rada
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice , 2011,
Abstract: The budgetary expenditures have as precise destination and limited, being determined byauthorizations contained in specific laws and in the annual budgetary laws. No expenditurecan be budgeted, neither employed or effectuated, if there is no a legal base for thatexpenditure. An expenditure from a public fund can be employed, ordered and paid if it isapproved by the law and it has legal provisions.
CREATIVE ACCOUNTING AND TAX DODGING
Doina Rada
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice , 2012,
Abstract: Creative accounting represents the way in which professional accountants, based on their knowledge, perform certain misconducts with the purpose of manipulating the figures in the annual accounts. Apparently the things are all right, but in reality the principles of accounting are completely left aside. The consequences are multiple, and we may cite among them tax dodging.
Applying Information Technology to Financial Statement Analysis for Market Capitalization Prediction  [PDF]
Hayden Wimmer, Roy Rada
Open Journal of Accounting (OJAcct) , 2013, DOI: 10.4236/ojacct.2013.21001
Abstract: Determining which attributes may be employed for predicting the market capitalization of a business firm is a challenging task which may benefit from research intersecting principles of accounting and finance with information technology. In our approach, information technology in the form of decision trees and genetic algorithms is applied to fundamental financial statement data in order to support the decision making process for predicting the direction of the value of a company with value defined as the market capitalization. The decision process differs from year to year; however, the amount of variation is crucial to a successful decision making process. The research question posed is “how much variation occurs between years?” We hypothesize the amount of variation is smaller than half the number of financial statement attributes that may be employed in the decision making process. We develop a system which tests the amount of variation between years measured as the amount of generations required to reach a target level of fitness. The hypothesis is tested using data filtered from Compustat’s global database. The results support the research hypothesis and advance us toward answering the research question. The implications of this research are the possibility to improve the decision process when employing financial statement analysis as applied to the market capitalization and financial valuation of business firms.
CULTURAL MANAGEMENT IN THE SECOND HALF OF THE 20TH CENTURY
COLEFF DOINA
Revista de Administratie Publica si Politici Sociale , 2010,
Abstract: Cultural management is a part of the wider culturology field of study, having the study of all organizational methods in different societies and historical ages regarding the process of conceiving the cultural aspect of life, as a specific aim. It is connected with the notion of cultural necessity as a consequence of one particular motivation. Cultural management gives a special attention to the process of creating the proper conditions for developing cultural necessities, cultural abilities and to the process of developing cultural needs. Today, our educational system develops such interests and, also, media and cultural institutions study them thoroughly and emphasize their consolidation.
MANAGEMENTUL TERITORIAL AL ACTIVIT ILOR CULTURALE
Doina COLEFF
Revista de Administratie Publica si Politici Sociale , 2010,
Abstract: Territorial management and planning of, although the result of urban planning is based on theconcept of decentralization of functions, assuming that it must take into account population density,the network of settlements, the potential economic, employment, educational functions, health,cultural, sporting and other distributed across the territory in line with potential natural and socioeconomicconditions existing.Decentralized systems of cultural activities exist in countries with a cultural tradition and state thatallowed the existence of several cities mutually independent, university and independent culture.The real flowering of culture and urban type of practice it takes place after year ‘68.Over time, cultural policy began to be received according to the economic development of citymarketing and, possibly, its reconstruction. It is interesting that many cities whose economic andfinancial power decreases, they will increasingly invest in culture, to act to protect culturalproperty created in the previous period.
DISCURSUL EUROPEAN: SINTAGME SI PARADIGME
Doina CMECIU
Acta Universitatis Danubius : Communicatio , 2008,
Abstract: The paper is an attempt to interpret some of the most frequently usedparadigms and syntagms belonging to the European discourse since Romania joined theEuropean Union against the background of cultural postmodernism. The process ofcommunication, that is of encoding and decoding messages, circumscribes, on the one hand,a type of two-way journey (from European authoritative institutions to a local individualand from the latter back to European heights) and, on the other hand, the awareness of adouble citizenship mentality (both Romanian and European).
A competitive study in the fertility of Trifolium pratense L. Select 1 variety in relation to the culture system
Doina STANA
Notulae Botanicae Horti Agrobotanici Cluj-Napoca , 1977,
Abstract: The importance of red clover as forage crop is well known by now. A great attention is payed, in various countries, to the study of those factors which influence the seed-set of this plant. The present work deals with one of the factors, namely the influence of culture system on seed-set. In a comparative study we have tested the seed-set capacity of "Select-1" variety of red clover (4) in relation to the culture system (out distanced and common system), and the year of harvest of the seed producers - during the first or second year of vegetation.
STUDY REGARDING THE HIPOCHOLESTEROLEMIANT EFFECT OF ISOFLAVONES SUPPLEMENTS OBTAINED FROM TRIFOLIUM PRATENSE
Doina COLCEAR
Notulae Botanicae Horti Agrobotanici Cluj-Napoca , 2006,
Abstract: In this study has been evaluated the effect of some isoflavones supplements obtained from Trifolium pratense (Red Clover) on blood cholesterol. It was performed at the Department of Cardiology, Rehabilitation Hospital, Cluj-Napoca, Romania, in January-March, 2005, and it included 40 persons with slightly hypercholesterolemia. The first group (Group A-isoflavones) included 15 subjects with total cholesterol=226.56±15.01 mg/dl and LDL cholesterol = 153.06±6.98 mg/dl; all of them have received a daily dose of 26 mg isoflavones from a red clover supplement called Flavosin. The second group (Control group B-diet) which has included 25 subjects with total cholesterol = 222.21±26.36 mg/dl and LDL cholesterol = 151.61±61.26 mg/dl, followed a diet that is recommended in hypercholesterolemia; caloric needs have been individually established and the average was 1450±268 kcalories/d. At group A, it was founded a significant reduction (p = 0.02) regarding total cholesterol after three month of isoflavonoids intake according to initial level, the percentage reduction being 7.1%. It was also founded a significant increase of HDL cholesterol (p = 0.055) which is a protective factor from atherosclerosis in the case of hypercholesterolemia. The LDL cholesterol and triglycerides reduction was non significant (p = 0.135, respectively p = 0.055). At Group B it was founded a paradoxical, but non significant, increase of all lipid parameters. In conclusion, the results showed that red clover supplement was efficient in this short term study in order to reduce total cholesterol and in consequence for the prevention of atherosclerotic cardiovascular diseases.
Entomophthorales fungus: Entomophthora, Zoophthora and Conidiobolus
Doina STANA
Notulae Botanicae Horti Agrobotanici Cluj-Napoca , 1993,
Abstract: The paper shows mushroom species of the Entomophthoraceae family known as ";auxiliaries"; of plants. Their classification from the systematic point of view in genera, subgenera and species is a matter of controversy. Morphological and ecological problems are discussed.
Data regarding the spreading of the Phaeolepiota aurea (matt. :fr) mre. species in Romania
Doina STANA
Notulae Botanicae Horti Agrobotanici Cluj-Napoca , 1994,
Abstract: New data regarding the spreading of Phaeolepiota aurea in Romania, especially in the Apuseni Mountains (Western Carpathians).
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