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Search Results: 1 - 10 of 10225 matches for " Elena Dobre "
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Risks of Related Parties in Transition Economy—An Audit Approach  [PDF]
Elena Dobre
Open Journal of Accounting (OJAcct) , 2017, DOI: 10.4236/ojacct.2017.63008
This paper aims at improving audit practices, at least, for our national audit practitioners. Such possibilities are discussed as case study regarding an audit of a public entity as a related party (relationship & transactions) with a private company. This reveals a fraud risk by periodical re-negotiating of significant contracts combined with internal controls deficiency. In order to avoid and remove such bad practices, the Romanian financial auditors, fraud examiners, taxation consultants and even legal advisers, need rigorous learning and professional development and adequate evaluation frameworks, combining in a competent responsible manner quantitative and qualitative evaluation made by a peer-review schema. Exclusive quantitative approaches are not adequate for a correct evaluation. An efficient evaluation must involve human specialists, including financial auditor’s colleagues. The results for entire professional body may result in higher quality judgments and a good assimilation; not only good practice international standards, but even entire experience of practitioners in this field was recommended. Emphasizing of professional skepticism arises with enough experience.
Journal of Applied Quantitative Methods , 2007,
Abstract: Control is the last element in the implementation cycle planning-monitoring-controlling. Information is collected about system performance, compared with the desired (or planned) level, and action taken if actual and desired performance differ enough that the controller (manager) wishes to decrease the difference. Note that reporting performance, comparing the differences between desired and actual performance levels, and accounting for why such differences exist are all parts of the control process. In essence control is the act of reducing the difference between plan and reality. Control is focused of the three elements of project-performance, cost and time. The project manager is constantly concerned with these three aspects of the project. Is the project delivering what it promised to deliver or more? Is it making delivery at or below the promised cost? Is it making delivery at or before the promised time? It is strangely easy to lose sight of these fundamental targets, especially in large projects with a wealth of detail and a great number of subprojects. Large projects develop their own momentum and tend to get out of hand, going their own way independent of the wishes of the project manager and the intent of the proposal.
Mihnea DOBRE
Societate ?i Politic? , 2011,
Abstract: One of the most difficult, yet interesting change in theseventeenth-century natural philosophy was that of chemistry. This essayfocuses upon Cartesian re-evaluation of the philosophical disciplines,arguing that, from a systematic perspective, chemistry cannot find a place innatural philosophy. Chemistry, in its seventeenth-century form of“chymistry” shares a number of common features with other traditions andpractices. Descartes and his first-generation of followers discussed in thisessay – Jacques du Roure, Robert Desgabets, and Jacques Rohault – willreact precisely to this discipline of “chymistry,” opposing it to their physicsbuilt on a combination between theory of matter and mechanicalexplanations. The very restrictive Cartesian theory of matter will come intotension with any intermediate explanatory entity, such as the chymicalprinciples. This essay will investigate such tensions, arguing that they arecaused by both ontological and epistemological commitments. For example,the principles of the chymists contradict the one material extension of theCartesian world. At the same time, Cartesians require a more thoroughreductive process then the one provided by chymical explanations. In thissense, chymistry is good for practical purposes, but fails in providing anexplanation in natural philosophy and, hence, to represent a science
Early Cartesianism and the Journal des S avans, 1665–1671
Mihnea Dobre
Studium : Tijdschrift voor Wetenschaps- en Universiteits-Geschiedenis , 2012,
Abstract: The appearance of scientific journals in the second half of the seventeenth century not only presented new opportunities for the dissemination of knowledge, but also offers the historian a privileged view of the shared knowledge within the scientific community. The Journal des S avans, founded in 1665, proclaimed its ambition to disseminate news about books and people concerning the République des lettres. Given the reportedly high interest in and opposition to the rise of Cartesianism among contemporary philosophers, this paper explores the discussion of Cartesianism within the pages of the Journal. It is shown that debates on Cartesianism formed only a small portion of the articles in the Journal. Although the majority of commentaries referred to the metaphysical foundations of Cartesian philosophy, a considerable number of instances were found referring to empirical tests of the theory. Finally, as the Journal does not mention the condemnations or censorship of Cartesianism, we cannot speak of a general feeling of hostility against Cartesian philosophers among the editors or intended audience of the Journal.
The Market Power Measurement of Firms within the European Union
Claudia Dobre
Theoretical and Applied Economics , 2008,
Abstract: Market power is important because it may lead to an inefficient and bias appropriation, meanwhile worsening productive efficiency. I have used the most important indicators for measuring market power and market concentration in this paper – the Lerner index, price dispersal and the Herfindahl-Hirschman index (HHI). With the help of the indexes and of the available statistics I have managed to analyze the market power held by European firms and the activity sectors that have the highest economical concentration. Moreover, by using data from other countries (USA and Japan), I was able to make a comparison between the level of current prices, and reach the conclusion that, although the enforcement of the single market has had a strong and immediate effect on price dispersal, there is still room left for future reductions, along with market integration growth and the growth of the competitive pressure.
Wind tunnel AVERT model
Adrian DOBRE
INCAS Bulletin , 2009, DOI: 10.13111/2066-8201.2009.1.1.19
Abstract: The AVERT project aims to asses the oscillatory blowing on the flap for a high-lift configuration (wing with flap), and involves both experimental (low speed wind tunnel INCAS) and numerical activities.At low speed the active flow control may lead to a reduction or elimination of the flow separation on the high-lift devices, such as flaps, and involves the introduction or re distribution of momentum within the boundary layer.High-lift systems utilized as particular profiles at a certain offset of the main wing may solve the disagreement between the requirements of cruise flight and landing, especially for low velocity take-off.
AC2 Wind Tunnel Model
Adrian DOBRE
INCAS Bulletin , 2010, DOI: 10.13111/2066-8201.2010.2.2.17
Abstract: CESAR focuses on small-size commercial aircraft providing manufacturers with anenhanced ability needed to become fully competitive in the world market. The objective is to build upa new development concept for this aircraft category and to improve selected technologies enabling asignificant reduction of the time-to-market and lowering the overall development, operation andmaintenance costs, while considering safety, passenger comfort and environmental impact. TheCESAR aspires to provide technologies and knowledge for advanced wing, competitive andenvironmentally acceptable propulsion unit and new technologies for selected aircraft systems toreduce aircraft operating costs and improve safety.
2D scaled model of the TURBOPROP wing
Adrian DOBRE
INCAS Bulletin , 2011, DOI: 10.13111/2066-8201.2011.3.4.12
Abstract: The 2D Turbo Prop wing is part of the European Clean Sky JTI GRA Low Noise programme. For this, the model is equipped with interchangeable T.E. noise reducing systems.The scope of the tests in the INCAS Subsonic wind tunnel is to investigate and compare the aerodynamic and aero acoustic performances of a series of different T.E. High Lift Devices noise reducing systems of the “Turbo Prop wing configuration”. For this, the distribution of the pressure at the surface of the model should be determined. The measurement of the pressure is classically made through orifices of small size connected to a common transducer via a tubing system and a scanning device. The aerodynamic forces and moments are obtained by integration of the pressure and shear stress distributions. The wing span of the model is equal to the width of the test section.Due to the large wing span B = 2500 mm and the testing speed V = 90 m/s, the aerodynamic forces and moments occurring on the model exceed more than two times the measuring capacity of the TEM external balance of the INCAS Subsonic wind tunnel. This imposes attaching the model to supports situated outside the wind tunnel.
INCAS 2.5D mid-scale model
Adrian DOBRE
INCAS Bulletin , 2010, DOI: 10.13111/2066-8201.2010.2.3.13
Abstract: In the design of the wing airfoils for transport aircraft, it is necessary to meet different requirements for distinct phases of flight, namely the cruise flight on one side and the take-off and landing on the other side. The disagreement between the requirements of the cruise flight and those of landing and especially of take-off can be solved by using high-lift systems as particular profiles at a certain offset of the main wing.Basically, high-lift configurations consisting of several individual elements can provide the best lift coefficient. Yet, such complex systems, when compatible with the cruise profile, produce a large increase in the weight of the wing. In this respect the number of devices is not larger than five in practice. In the last years the efforts in high-lift aerodynamics have targeted to reach similar lift coefficients for less complex systems. In the meantime for transport aircraft of all sizes the state of the art is to use only a flap and a slat as high lift devices. The high-lift model used within this project was designed and optimized as a three element configuration.
Wind tunnel CESAR model
Adrian DOBRE
INCAS Bulletin , 2009, DOI: doi: 10.13111/2066-8201.2009.1.2.13
Abstract: This document comprises the geometrical definition of a Fowler flap for the LC2B laminar airfoilprovided by DLR. For the purpose of small aircraft, the single slotted Fowler flap for the LC2Blaminar airfoil was designed as a high lift device. This solution ensures a high performance and asimplicity of the design suitable for the intended category of aircraft
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