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Search Results: 1 - 10 of 1354 matches for " MIHAELA UNGUREANU "
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ROLE OF ENVIRONMENTAL AUDIT IN THE MODERN ENTERPRISE
MIHAELA UNGUREANU
Anale : Seria ?tiin?e Economice. Timi?oara , 2012,
Abstract: Integration of environmental policy objectives in middle of economic activities involves changing patterns of production and consumption. This change can be done by regulations, taxation, judicial decisions, demands from public etc. Environmental audit represents a stage in the voluntary diagram of management and environmental auditing, based on a harmonized EU scheme called EMAS (Eco-Management and Audit Scheme). This paper aims to analyze, in the context of European Union new environmental legislation, the appropriateness of adopting the environmental audit concept in economic practice of enterprises, seeking the economic and social benefits related to.
ACCOUNTING MODERNIZATION – PREMISE OF AN EFFECTIVE GOVERNANCE SYSTEM OF ENTERPRISE
MIHAELA UNGUREANU
Anale : Seria ?tiin?e Economice. Timi?oara , 2012,
Abstract: Value of company is maximizing insofar as can be identified and harmonized conflicts of interest between social partners of the firm, particularly between shareholders and managers. Harmonization of these interests is ensured by the corporate governance system. Accounting is the economical information system most appropriate for the governance needs. Under the current conditions, information is relevant not only by accuracy, but especially by its obtaining speed, since information achieved after the time it is needed, is not important anymore. This paper aims to show which are the main ways of accounting modernization to meet the demands of an effective governance, in the current business environment.
INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM
Mihaela Ungureanu
CES Working Papers , 2012,
Abstract: The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites.Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.
FINANCIAL ANALYSIS FROM AN ACCOUNTING POINT OF VIEW
Mihaela Ungureanu
CES Working Papers , 2013,
Abstract: Despite the developments which tend to relax the relationship between financial analysis and accounting, property information provided by the latter irreplaceable render its use for diagnostic approaches financial foundation. An efficient information system can provide relevant indicators to users based on accurate and real information and financial analysis results are based on a diagnosis of return and risk. The aim of this article is to present primarily the origin and evolution of the relationship between financial analysis and accounting, and the fundamental role which accounting holds, through the information it produces, into analysts’ work. The used research method is the bibliographic one, being studied timely books and articles of the domain. Literature does not provide concrete answers to this problem, resolutions being expected especially from practitioners.
MODELS AND PRACTICES OF CORPORATE GOVERNANCE WORLDWIDE
Mihaela Ungureanu
CES Working Papers , 2012,
Abstract: In the current context of globalization, we can no longer talk about increasing organizational value ignoring the interests of shareholders, employees, business partners, etc. Such interests may come into conflict, leading to internal conflicts, with negative influence on the entity’s performance. To avoid such discrepancies, a responsible behavior from managers is increasingly necessary, which means, in fact, adopting a corporate governance model.The aim of this article is to make a comparative study between the main corporate governance models used globally by analyzing strengths and weaknesses for each one, in the sense to determine which one is the best model and if it can be adapted to different economic systems, in order to be applied on a scale as large. We used a bibliographic method for our research is the one. Literature does not provide concrete answers to this problem, most authors treating each one the governance model specific to their home country.
BENCHMARKING – BETWEEN TRADITIONAL & MODERN BUSINESS ENVIRONMENT
Mihaela Ungureanu
CES Working Papers , 2011,
Abstract: The concept of benchmarking requires a continuous process of performance improvement of different organizations in order to obtain superiority towards those perceived as market leader’s competitors. This superiority can always be questioned, its relativity originating in the quick growing evolution of the economic environment. The approach supports innovation in relation with traditional methods and it is based on the will of those managers who want to determine limits and seek excellence. The end of the twentieth century is the period of broad expression of benchmarking in various areas and its transformation from a simple quantitative analysis tool, to a resource of information on performance and quality of goods and services.
About the Finite Element Method Applied to Thick Plates
N. Ungureanu,Mihaela Ib?nescu
Bulletin of the Polytechnic Institute of Jassy, Constructions, Architechture Section , 2006,
Abstract: The present paper approaches of plates subjected to transverse loads, when the shear force and the actual boundary conditions are considered, by using the Finite Element Method. The isoparametric finite elements create real facilities in formulating the problems and great possibilities in creating adequate computer programs.
New Aproach in the Evaluation of Soil Stiffness Coeficients
N. Ungureanu,Mihaela Ib?nescu
Bulletin of the Polytechnic Institute of Jassy, Constructions, Architechture Section , 2005,
Abstract: General numerical methods based on the discretization of the surface between structure and soil in finite elements are developed and, by their help, the stiffness matrix is determined. There are considered the medium model of linear elastic, homogeneous and isotropic half-space and anisotropic half-space, respectively. In case of rigid structures or with rigid base, it is essentially for their response evaluation to know the stiffness coefficients.
INCIDENCE PARTICULARITIES OF METHEMOGLOBINEMIA CASES IN BAC U COUNTY DURING 2000 – 2005 PERIOD
Mihaela Popescu,Marieta Vasilov,Irina Ungureanu
Present Environment and Sustainable Development , 2008,
Abstract: The methemoglobinemy annual monitoring within the National Communitarian Health Program represented the support of the descriptive epidemiologic study of the medical cases in Bacau county, in 2000-2005 period, compared to former periods of time and to other Moldavian territories (Romania). On a decreased incidence background in the Romanian Eastern part of the territory, Bacau county maintains an incidence level of 2.0-5.3‰, with a slightly increased (and sometimes constant) tendency in Moldavia. The total of 161 cases registered in Bacau County, in 2000–2005 period, represents 19.1% of the cases in Moldavia. With descriptive aspects regularly met in cases of methemoglobinemy regarding gender, age, child’s alimentation, over half of them were produced because of exposure to nitrates quantity in water over 101 mg/dm determined by inadequate hygienic conditions of the fountains. The territorial distribution of the cases outlines the risk areas of the county, indicating, at the same time, the measures of the primary prophylaxis that must be taken. The actual documentation of the prevention strategy is still in deficit (the relation between the location of the fountains and the local relief, the hydrogeologic conditions, the actual geomorphologic processes, the spatial dwelling structure and the land use being completely ignored). The remedy, with a long term profit, consists of interdisciplinary actions, implying the fundamental and applied geographical research.
SOME CONSIDERATIONS ABOUT THE INFLUENCE OF INDOOR CONDITIONS ON HEDERA HELIX’S PHOTOSYNTETHIC PIGMENTS
Eugen Ungureanu,Vlad Artenie,Mihaela Daraban
Analele ?tiin?ifice Ale Universit??ii Alexandru Ioan Cuza din Ia?i,Sectiunea II A : Genetica si Biologie Moleculara , 2004,
Abstract:
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