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Search Results: 1 - 10 of 239 matches for " Ionel JIANU "
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DYNAMICS OF THE FAIR VALUE IN ACCOUNTING
Mihai RISTEA,Ionel JIANU
Scientific Annals of the Alexandru Ioan Cuza University of Iasi : Economic Sciences Series , 2010,
Abstract: Until now, the historical cost principle has dominated accountancy. At this time, another principle seems to operate: the fair value principle. The discussion will gravitate around the questions: What is fair value? How has concept of fair value evolved? How much is the fair value used as the basis for measurement in IFRS? Are we moving towards a full fair value? In conditions of economic crisis, the measurement at fair value offers pertinent information? To answer at these questions, we have realized by one hand, a description of the manner which the notion of fair value evolved and in the other hand, a deep IFRS analysis which use fair value in assets and liabilities evaluation. As a result of this study, it seems that the most of the assets and liabilities need to be measured at fair value or they may be measured at fair value, if the entity chooses this accounting treatment.
Experienta Romaniei in aplicarea standardelor internationale de raportare financiara si a standardelor internationale de contabilitate pentru sectorul public
Mihai RISTEA,Iulia JIANU,Ionel JIANU
Revista Transilvan? de ?tiin?e Administrative , 2010,
Abstract: Tranzitia catre standardele internationale de contabilitate reprezinta un concept tehnic complex ce implica importante resurse financiare si umane, capabile sa faca fata unor modificari multiple. Articolul prezinta modul in care standardele contabile internationale au fost aplicate in Romania precum si schimbarile aduse domeniului contabilitatii cu scopul evidentierii avantajelor sau dezavantajelor produse ca urmare a implementarii. In ultimii zece ani, modificarile aduse sistemului de contabilitate au vizat alinierea la standardele europene si indeplinirea obiectivelor stabilite (in trecut), obtinerea unei conformitati in ceea ce priveste directivele europene in domeniul contabilitatii (in prezent), si, cel mai probabil, respectarea standardelor contabile internationale (in viitor).
Synthesis of nonionic-anionic colloidal systems based on alkaline and ammonium β-nonylphenol polyethyleneoxy (n?=?3-20) propionates/dodecylbenzenesulfonates with prospects for food hygiene
Calin Jianu
Chemistry Central Journal , 2012, DOI: 10.1186/1752-153x-6-95
Abstract: In the reaction scheme adopted the influence of the main operating (duration, temperature, molar ratio of reagents) and structural parameters (degree of oligomerization of the polyoxyethylene chain) on the processing yields for the synthetic steps was followed. The favorable role of the polyoxyethylene chain size is remarked, through its specific conformation and its alkaline cations sequestration competences on the yields of cyanoethylation, but also the beneficial influence of phase-transfer catalysts in the total acid hydrolysis step. The chemical stability of dodecylbenzenesulfonic acid (DBSH) at the temperature and strongly acidic pH of the reaction environment is confirmed. The controlled change of the amount of DBSH in the final binary system will later confer it potential colloidal competences in food hygiene receipts.The preliminary synthetic tests performed confirmed the prospect of obtaining a broad range of useful colloidal competences in various food hygiene scenarios.Good household hygiene [1-6] is important throughout the world for preventing infectious diseases. For additional protection, manufacturers are developing antibacterial products specifically for industrial and home use. These products are not true disinfectants; but they do decrease the number of living microorganisms on skin or surfaces to significantly lower levels.Among the new generation of antibacterial household products that have recently appeared on the market, hand dishwashing liquids have become increasingly popular. They are classical dishwashing liquids based on anionic and nonionic surfactants, to which one or more antibacterial agents have been added. These formulae have been optimized to maintain their cleaning/degreasing performance and to fight bacteria on hands, in the washing solution, and on washing implements. In the United States, these products are regulated by either the EPA (Environmental Protection Agency) or the FDA (Food and Drug Administration), depending on sp
FDIs IN SPAIN AFTER ITS EU ACCESSION. SPANISH INVESTMENTS IN ROMANIA AND HOW CAN BE USED SPANISH EXPERIENCE FOR ROMANIA’S DEVELOPMENT
MAGDALENA RADULESCU,ELENA JIANU
Annals of the University of Petrosani : Economics , 2011,
Abstract: It is an open question to what extent the accession countries will be able to benefit from an increase in the quality of FDI that they receive due to EU membership. The point here is that the benefits that accrued from EU membership to the countries that joined earlier are substantially attenuated for later entrants to the EU because of globalization. This paper will discuss the similarities between the economic structures of those two countries, the Spanish investments in Romania and how the Spanish experience after its EU accession could be used for Romania after 2007 when it acceded to EU, too.
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.
Control and Monitoring of a Stepper Motor through a Local Area Network
JIANU, I. E.,POPOVICI, D.
Advances in Electrical and Computer Engineering , 2007,
Abstract: In these days due to the information technology there are many ways to control a remote servomotor. In the paper it is shown a simple and reliable way to handle the control and monitoring of a remote stepper motor using a Local Area Network (LAN). The hardware uses a common PIC microcontroller and a stand-alone Ethernet controller. The main program located in the flash program memory solves the following tasks: read packs through SPI (Serial Peripheral Interface) from the Ethernet controller's buffer and decode them, encapsulate data to be sent with the Ethernet controller, control the on-off state of the transistors from the static converter and receive feedback directly from the optical sensor to monitor the actual position of the shaft. The microcontroller supervises also the Ethernet controller. The Ethernet controller's job is to receive data from the main application remote program that runs on a computer, via UTP cable. Then it stores the data for a short time in a buffer from which the microcontroller can read it. The microcontroller stores data on this Ethernet controller too and can command it to send data to the main application program running remotely. The main remote program is written in Visual C++ and has a friendly interface allowing to the operator to send commands to the stepper motor drive and monitor in a dedicated window position, speed or the control sequences for the power transistor drivers of the stepper motor. The operator can send specific commands to the drive such as Start, Stop, Accelerate, Decelerate, Spin Clockwise/Counter clockwise and the number of steps. The microcontroller stepper motor drive system shows good performance and reliability.
URBANISATION ET CONTREURBANISATION DANS L’EUROPE D’APRèS-GUERRE
IONEL MUNTELE
Revue Roumaine de Géographie , 2009,
Abstract: This study is a result of the personal reflections about the one extremely intricate process, in a period with thorough change-overs: the urbanization. In a certain situation, to detect with mostly obviousness some trends, the study period has been extended at theentire XXth century. The most important purposes of this analysis, presented at the Academic Days of Ia i” (Sept. 2008) has been the followings: the constitution of one database about the dynamics of the urbanization in modern and contemporary Europe; the analysis of the measure were the classical models of the urban dynamics study (rank-size rule, the model of the central places) may be adapted of the recently complicated evolution derived from the change-over of the spatial reports between the urban system components, at everyscale; the obviousness of the various types of the urbanization, including the perspective of the engendered effects:urban displaying, urban congestion, periurbanization etc.
INTERNATIONAL STABILITY AND SECURITY IN CONDITIONS OF POWER ASYMMETRY: PRESENT STATE OF PLAY AND FUTURE TREND
Ionel STOICA
Journal of Defense Resources Management , 2012,
Abstract: Power asymmetry within the international security system can be noticed both at conceptual and practical level. Although it is not a new phenomenon, this asymmetry, which has extended for the past decades, has led to some particular developments that question international security and stability in different ways. States have striven to tackle the consequences of the deepening power asymmetry among them but the success of their endeavors is questionable. This paper analyzes the ways in which power asymmetry propagates within the international security system and its likely consequences for international stability and security in the near future.
THE IMPACT OF WORLDWIDE CHANGES ON THE ROMANIAN CEREAL SECTOR
IULIANA IONEL
Lucr?ri ?tiin?ifice : Management Agricol , 2009,
Abstract: In the summer of the year 2007, the cereal prices worldwide were at the highest level, and the financial crisis determined their returning to normal parameters. In the present paper we wish to investigate the impact of the worldwide changes upon the European cereal sector and the Romanian cereal sector.
Implications of European Directives in the Assessment of Insurance Companies
Ionel BOSTAN
Theoretical and Applied Economics , 2011,
Abstract: The objective of this paper is to present a vision in the sphere of the problematic of assets and liabilities’ evaluation that are reflected in the balance sheet of the insurance companies, inside the theory of the contingent claims, and of the marginal theory inside the insurance sphere. Our references take into consideration all the principles and evaluation norms of a company’s liabilities, company operating in the life insurance domain, including the general request introduced by the IFRS. Also, we argument the fact that the making of the new IFRS standards’ frame must take into consideration the accelerated globalization of the trading and the internalization of the financial markets, factors that have made pass onto the first place the necessity of a standardized financial reporting system. Because for so long the evaluating inadequacy of the assets at their fair value and the liabilities at their fair cost has persisted for so long, we underline that we find even in this a vast debate subject between the insurance companies’ representatives and the IASB, especially in the second step of the IFRS4’s implementation in the life insurance contract.
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