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Search Results: 1 - 10 of 1695 matches for " IOAN DUMITRU MOTONIU "
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Annals of the University of Petrosani : Economics , 2011,
Abstract: Based on the concept that the banking system is the engine of economic development, the paper is intended as a blueprint for the banking system in Romania since 1989, stages and parts of its reorganizing process. In the article is also carried out an analysis of the Romanian banking system in terms of numerical development banks and through the two indicators considered fundamental in the banking system: market share, expressed in terms of net balance sheet asset, that social / endowment capital and are presented the conclusions that have been drawn from this analysis.
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.
Vatasoiu Cristian Ionel,Cornescu Alina,Motoniu Ioan Dumitru
Annals of the University of Oradea : Economic Science , 2010,
Abstract: Employees are the most important assets of an enterprise and its success or failure depends on their qualifications and performance. Human resources are not properly evaluated because the enterprises consider the wages, actually an investment in the qualification and improvement of the staff as expenditure and and not as an investment in the most important asset of an enterprise the human capital. The current accounting system is not able to provide the actual value of employee capabilities and knowledge. This indirectly affects future investments of a company, as each year the cost on human resource development and recruitment increases. Human resource accounting is a direct part of the social accounting and aims to provide information on the evaluation of one of the most important components of the organization, namely human capital. This article seeks to show the importance of human resources for an enterprise, what human resource accounting is, which would be its implications and what are its main objectives.
Theoretical and Practical Aspects Regarding the Nulity of Commercial Companies
Cornelia Lefter,Ovidiu Ioan Dumitru
Theoretical and Applied Economics , 2009,
Abstract: The absence of a Romanian legal definition of the concept of nullity of commercial companies arouses a lot of questions. The delimitation of this concept is very important for a correct establishment of its field of application. In other words, are the cases of nullity of commercial companies regulated only by Law no. 31/1990 or by the provisions of common law as well?Started from the fact that the nullity is not considered by the legislator a simple sanction applicable to the juridical acts but it affects directly the existence of the company and becomes a means to sanction the creation of a legal person by disregarding the imperative legal provisions, we analyzed firstly the Romanian (II) and the EU legal provisions regarding the nullity of commercial companies. The elements of this analyze helped us to qualify the nullity of commercial companies and its effect (III). Finally, through the conclusion formulated we hope to call the attention on the fact that a company, even created through the non-observance of the legal rules, can be viable from economic point of view and it is senseless to make it disappearance.
Dissolution of the Commercial Companies due to the Passing of Time Established as a Duration of the Company – Theoretical and Practical Aspects
Cornelia LEFTER,Ovidiu Ioan DUMITRU
Theoretical and Applied Economics , 2011,
Abstract: At the creation moment of a commercial company, the partners have the obligation, according to Law of commercial companies, to establish its functioning duration. This duration can be limited or unlimited. The fulfillment of the time for which the company was established imposes its legal dissolution. This kind of dissolution produces specific effects that, during the time, have made the object of theoretical and practical controversial debates that we try to explain here.
Surface Properties and Compatibility with Blood of New Quaternized Polysulfones  [PDF]
Raluca Marinica Albu, Ecaterina Avram, Iuliana Stoica, Emil Ghiocel Ioanid, Dumitru Popovici, Silvia Ioan
Journal of Biomaterials and Nanobiotechnology (JBNB) , 2011, DOI: 10.4236/jbnb.2011.22015
Abstract: The paper describes some properties of new quaternized polysulfones obtained by quaternization of chloromethylated polysulfone with different tertiary amines - N,N-dimethylethylamine and N,N-dimethyloctylamine. Hydrophilic/hydrophobic properties, morphological aspects and compatibility with red blood cells and platelets are affected by the alkyl radicals and by history of the formed films. The results obtained are useful in biomedical applications, including evaluation of bacterial adhesion to the surfaces, or utilization of modified polysulfones as semipermeable membranes.
Corina IOAN??,Corina Graziella DUMITRU,Anca TU?U,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.
Basic Principles Underlying Human Physiology  [PDF]
Dumitru Pavel
Health (Health) , 2014, DOI: 10.4236/health.2014.614213
Abstract: This is to declare that the article entitled “Basic Principles Underlying Human Physiology” [Health 6 (2014) 1816-1821] published in Health has been withdrawn due to the fact that the contents of this paper need further research and study. The article content (HTML and PDF) is removed and replaced with this announcement. The approval has been obtained from the author of this paper regarding the withdrawal of the article. In making this decision, the editorial office of Health is guided by the policies of the journal's editorial board and constrained by such legal requirements regarding libel, copyright infringement and plagiarism. In this context, Health strives to promote the circulation of scientific research, offering an ideal research publication platform to the world with specific regard to the ethical, moral and legal concerns involved. We would like to extend our sincere apologies for any inconvenience it may cause.
Iterative Methods for Obtaining Energy-Minimizing Parametric Snakes with Applications to Medical Imaging
Alexandru Ioan Mitrea,Radu Badea,Delia Mitrea,Sergiu Nedevschi,Paulina Mitrea,Dumitru Mircea Ivan,Octavian Mircia Gurz u
Computational and Mathematical Methods in Medicine , 2012, DOI: 10.1155/2012/918510
Abstract: After a brief survey on the parametric deformable models, we develop an iterative method based on the finite difference schemes in order to obtain energy-minimizing snakes. We estimate the approximation error, the residue, and the truncature error related to the corresponding algorithm, then we discuss its convergence, consistency, and stability. Some aspects regarding the prosthetic sugical methods that implement the above numerical methods are also pointed out.
Assessment of Seagoing Ships Longitudinal Strength in the Context of International Rules, Important Factor for Safe Operation  [PDF]
Dumitru Lupascu, Ionel Chirica
World Journal of Engineering and Technology (WJET) , 2015, DOI: 10.4236/wjet.2015.34029
Abstract: The paper is focused on the ship hull safety problems related to the longitudinal strength of the ship during design, construction and service in context of International Goal-Based Ship Construction Standards carried out by International Maritime Organization (IMO). The study underscores the importance of ship longitudinal strength for prevention of theirs losses, mentioning the most important measures taken by IMO for improvement of ship safety. In the work, a critical analysis of the methodology of the International Association of Classification Societies (IACS) for calculation of sectional efforts induced by waves in ship’s hull is described. Finally, a calculation base proposal for improvement the efforts on quasi-static layout of the ship on wave is performed.
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