Abstract: The move towards internationalization of accounting encountered a great boost, when in 2002 EU delegated the IASB to provide the accounting standards to be applied inside its frontiers. Among the incentives of the standardization of accounting on the international level, is the reduction of the cost of capital. Romania made the move towards IFRS before EU, when the country was not yet a member of it. Even if this made Romania a special case, it was scarcely approached. The leak of real data is usually the reason for avoiding. The novelty of this paper is that it offers an insight from the reality of Romanian companies and their view regarding the IFRS. The paper is based on a survey that the authors made among the companies listed on the first two tiers of the Bucharest Stock Exchange (BSE), which are basically, the most important companies in the country.
Abstract: All over the world, including the Middle and East
European countries, sustainable tillage and sowing technologies are
applied increasingly broadly with a view to optimising soil resources,
mitigating soil degradation processes, saving energy resources,
preserving biological diversity, etc. As a result, altered conditions of
tillage and sowing technological processes are faced inevitably. The
purpose of this study is to determine the seedbed topsoil hardness
when using a combined sowing coulter in different sustainable tillage
technologies. The research involved a combined coulter consisting
of two dissected blade discs and a shoe coulter. In order to determine
soil hardness at the seedbed area, a multipenetrometer was used. It
was found by experimental studies that in loosened soil, a combined
sowing coulter equally suppresses the furrow bottom, walls and soil
near the furrow; therefore, here, soil hardness was similar at all
researched depths and no significant differences were established. In
loosened and compacted (double-rolled) soil, the impact of a
combined coulter on the hardness of seedbed soil surface was more
considerable at a depth of 2 mm. Soil hardness at the furrow bottom
and walls to a distance of up to 26 mm was 1.1 MPa. At a depth of 10
mm, the greatest hardness was established at the furrow bottom. In
loosened and heavily compacted (rolled for 6 times) soil, at a depth
of 2 and 10 mm a combined coulter most of all compacted the furrow
bottom, which has a hardness of 1.8 MPa. At a depth of 20 mm, soil
hardness within the whole investigated area varied insignificantly and
fluctuated by around 2.0 MPa. The hardness of furrow walls and soil
near the furrow was by approximately 1.0 MPa lower than that at the
furrow bottom
Abstract: The Ad Hoc on demand distance vector (AODV) routing protocol is designed for mobile ad hoc networks (MANETs). AODV offers quick adaptation to dynamic link conditions; it is characterized by low memory overhead and low network utilization. The security issues related to the protocol remain challenging for the wireless network designers. Numerous schemes have been proposed for establishing secure communication between end users, these schemes identify that the secure operation of AODV is a bi tier task (routing and secure exchange of information at separate levels). Our endeavor in this paper would focus on achieving the routing and secure data exchange in a single step. This will facilitate the user nodes to perform routing, mutual authentications, generation and secure exchange of session key in one step thus ensuring confidentiality, integrity and authentication of data exchange in a more suitable way.
Abstract: The introduction of sowing technologies into minimum- or no-tillage soil has a number of economical and environmental virtues, such as improving soil properties, decreasing soil erosion and degradation, and saving working time and fuel. However, the main disadvantage of these technologies is that plant residues on the soil surface reduce the quality of the planted crop seeds, thus requiring plant residues to be removed or cut. This paper presents a analysis of disc coulter parameters and an experimental investigation of cutting spring barley straw containing various amounts of moisture with different disc coulters (smooth and notched).
Abstract: Aluminothermic rail welding was from the beginning
a great success because its low price even in 1895 in Germany. This
method is now, widely used all over the world for the railways
construction, maintenance and modernization. Instructions give you
guidelines for preparing papers for conferences or journals.
After 1989, the welding needs of the potentials beneficiaries
(Romanian Railways, Urban Transportation Companies) keep raise
because of the railways maintenance and modernization necessity.
The main materials that determine the Thermit (T) composition
result from manufacturing scraps all over the country. This can help
the environment by consuming these scraps.
The Romanian need for alumino-thermic welding is now by 11300
per year, and in a favourable economical environment, this amount
can reach 30000 units.
This paper tries to show the effect of two types of modifiers
introduced in the T composition on the structure and properties of an
alumino-thermic welding.
Abstract: The talks about technological convergence had been
around for almost twenty years. Today Internet made it possible. And
this is not only technical evolution. The way it changed our lives
reflected in variety of applications, services and technologies used in
day-to-day life. Such benefits imposed even more requirements on
heterogeneous and unreliable IP networks.
Current paper outlines QoS management system developed in the
NetQoS [1] project. It describes an overall architecture of
management system for heterogeneous networks and proposes
automated multi-layer QoS management. Paper focuses on the
structure of the most crucial modules of the system that enable
autonomous and multi-layer provisioning and dynamic adaptation.
Abstract: The stem cells have ability to differentiated
themselves through mitotic cell division and various range of
specialized cell types. Cellular differentiation is a way by which few
specialized cell develops into more specialized.This paper studies the
fundamental problem of computational schema for an artificial neural
network based on chemical, physical and biological variables of
state. By doing this type of study system could be model for a viable
propagation of various economically important stem cells
differentiation. This paper proposes various differentiation outcomes
of artificial neural network into variety of potential specialized cells
on implementing MATLAB version 2009. A feed-forward back
propagation kind of network was created to input vector (five input
elements) with single hidden layer and one output unit in output
layer. The efficiency of neural network was done by the assessment
of results achieved from this study with that of experimental data
input and chosen target data. The propose solution for the efficiency
of artificial neural network assessed by the comparatative analysis of
“Mean Square Error" at zero epochs. There are different variables of
data in order to test the targeted results.
Abstract: The standard investigational method for obstructive
sleep apnea syndrome (OSAS) diagnosis is polysomnography (PSG),
which consists of a simultaneous, usually overnight recording of
multiple electro-physiological signals related to sleep and
wakefulness. This is an expensive, encumbering and not a readily
repeated protocol, and therefore there is need for simpler and easily
implemented screening and detection techniques. Identification of
apnea/hypopnea events in the screening recordings is the key factor
for the diagnosis of OSAS. The analysis of a solely single-lead
electrocardiographic (ECG) signal for OSAS diagnosis, which may
be done with portable devices, at patient-s home, is the challenge of
the last years. A novel artificial neural network (ANN) based
approach for feature extraction and automatic identification of
respiratory events in ECG signals is presented in this paper. A
nonlinear principal component analysis (NLPCA) method was
considered for feature extraction and support vector machine for
classification/recognition. An alternative representation of the
respiratory events by means of Kohonen type neural network is
discussed. Our prospective study was based on OSAS patients of the
Clinical Hospital of Pneumology from Iaşi, Romania, males and
females, as well as on non-OSAS investigated human subjects. Our
computed analysis includes a learning phase based on cross signal
PSG annotation.
Abstract: As an adult man and woman love each other and come to have faith in each other as their spouse, they marry each other. Recently people-s economic life has become individualized and women are enjoying a high education level and increased participation in social activities, and these changes are creating environment favorable for single life. Thus, an increasing number of people are choosing celibacy, and many people prefer cohabitation to marriage. Nevertheless, marriage is still regarded as a must-to-do in our thought. Most of people throughout the world admit marriage as one of natural processes of life, and is an important passage rite in life that all people experience as we can see everywhere in the world despite the diversity of lifestyles. With regard to wedding ceremony, however, each country and culture has its own unique tradition and style of festival. It is not just a congratulatory ceremony but contains multiple concepts representing the age, country or culture. Moreover, the form and contents of wedding ceremony changes over time, and such features of wedding ceremony are well represented in films. This study took note of the fact that films reflect and reproduce each country-s historicity, culturality and analyzed four films, which are believed to show differences between Eastern and Western wedding ceremonies. The selected films are: A Perfect Match (2002), Marriage Is a Crazy Thing (2001), Bride Wars (2009) and 27 Dresses (2008). The author attempted to examine wedding ceremonies described in the four films, differences between the East and the West suggested by the films, and changes in their societies.
Abstract: Minor law breaking seems more and more to be a part
of adolescence behavior. An important risk factor which seems to
influence delinquency appears to be the socio-economic one.
According to Romanian statistics, during the first six months of 2012,
1,378 minors have committed various crimes, the most common
being theft, sexual offenses and violent assaults. Drug-related
offenses did not reach the gravity of those from high income
countries of the European Union, but have a continuous upward
during the last years.
The aim of our research was to examine whether delinquency in
adolescence is correlated to mental disorders or socio-economic and
familial factors. Forensic psychiatric expertise was performed to 79
adolescents who committed offenses between 01 January 2012 and
31 December 2012. Teenagers, with ages between 12 and 17, were
examined by day hospitalization in the University Clinic of
Psychiatry Craiova.
Abstract: Intermetallic Ni3Al – based alloys belong to a group
of advanced materials characterized by good chemical and physical
properties (such as structural stability, corrosion resistance) which
offer advenced technological applications. The paper presents the
study of catalytic properties of Ni3Al foils (thickness approximately
50 &m) in the methanol and hexane decomposition. The egzamined
material posses microcrystalline structure without any additional
catalysts on the surface. The better catalytic activity of Ni3Al foils
with respect to quartz plates in both methanol and hexane
decomposition was confirmed. On thin Ni3Al foils the methanol
conversion reaches approximately 100% above 480 oC while the
hexane conversion reaches approximately 100% (98,5%) at 500 oC.
Deposit formed during the methanol decomposition is built up of
carbon nanofibers decorated with metal-like nanoparticles.
Abstract: Access to information is the key to the empowerment of everybody despite where they are living. This research is to be carried out in respect of the people living in developing countries, considering their plight and complex geographical, demographic, social-economic conditions surrounding the areas they live, which hinder access to information and of professionals providing services such as medical workers, which has led to high death rates and development stagnation. Research on Unified Communications and Integrated Collaborations (UCIC) system in the health sector of developing countries comes in to create a possible solution of bridging the digital canyon among the communities. The aim is to deliver services in a seamless manner to assist health workers situated anywhere to be accessed easily and access information which will help in service delivery. The proposed UCIC provides the most immersive Telepresence experience for one-to-one or many-tomany meetings. Extending to locations anywhere in the world, the transformative platform delivers Ultra-low operating costs through the use of general purpose networks and using special lenses and track systems.
Abstract: There is no doubt that Internet technology is widely used by hotels and its demand is constantly booming. Hotels have largely adopted website information services through using different interactive tools, dimensions and attributes to achieve excellence in functionality and usability but these do not necessary equate with website effectiveness. One way to investigate the effectiveness of hotel website is from the perspective ofe-consumers. This exploratory research is to investigate the perceived importance of websites effectiveness of some selected independent small and medium-sized hotels (SMHs) located in Dubai, United Arab Emirates, from the perspective of Omanie-consumers by using non-random sampling method. From 400 questionnaire addressed to respondents in 27 organizations in Muscat the capital city of Oman, 173 are valid. Findings of this study assist SMHs management in Dubai with the reallocation of their resources and efforts in order to supportebusiness development and to sustain a competitive advantage.
Abstract: Historic religious buildings located in seismic areas
have developed different failure mechanisms. Simulation of failure
modes is done with computer programs through a nonlinear dynamic
analysis or simplified using the method of failure blocks. Currently
there are simulation methodologies of failure modes based on the
failure rigid blocks method only for Roman Catholic churches type.
Due to differences of shape in plan, elevation and construction
systems between Orthodox churches and Catholic churches, for the
first time there were initiated researches in the development of this
simulation methodology for Orthodox churches. In this article are
presented the first results from the researches. The theoretical results
were compared with real failure modes recorded at an Orthodox
church from Banat region, severely damaged by earthquakes in
1991. Simulated seismic response, using a computer program based
on finite element method was confirmed by cracks after earthquakes.
The consolidation of the church was made according to these
theoretical results, realizing a rigid floor connecting all the failure
blocks.
Abstract: The paper presents the potential for RES in Romania
and the results of the Romanian national research project “Romania
contribution to the European targets regarding the development of
renewable energy sources - PROMES". The objective of the project
is the development of energy generation from renewable energy
sources (RES) in Romania by drawing up scenarios and prognosis
harmonized with national and European targets, RES development
effects modeling (environmental, economic, social etc.), research of
the impact of the penetration of RES into the main, implementation
of an advanced software system tool for RES information recording
and communication, experimental research based on demonstrative
applications.
The expected results are briefly presented, as well as the social,
economic and environmental impact.
Abstract: Using efficient classification methods is necessary for automatic fingerprint recognition system. This paper introduces a new structural approach to fingerprint classification by using the directional image of fingerprints to increase the number of subclasses. In this method, the directional image of fingerprints is segmented into regions consisting of pixels with the same direction. Afterwards the relational graph to the segmented image is constructed and according to it, the super graph including prominent information of this graph is formed. Ultimately we apply a matching technique to compare obtained graph with the model graphs in order to classify fingerprints by using cost function. Increasing the number of subclasses with acceptable accuracy in classification and faster processing in fingerprints recognition, makes this system superior.
Abstract: The objective of this research was to study the themes
of alcoholic beverage advertisements in Thailand after the enactment
of the 2008 Alcoholic Beverage Control Act. Data was collected
through textual analysis of 35 television and cinema advertisements
for alcoholic beverage products broadcast in Thailand. Nine themes
were identified, seven of which were themes that had previously been
used before the new law (i.e. power, competition, friendship,
Thainess, success, romance and safety) and two of which were new
themes (volunteerism and conservation) that were introduced as a
form of adaptation and negotiation in response to the new law.
Abstract: Statistical selection procedures are used to select the
best simulated system from a finite set of alternatives. In this paper,
we present a procedure that can be used to select the best system
when the number of alternatives is large. The proposed procedure
consists a combination between Ranking and Selection, and Ordinal
Optimization procedures. In order to improve the performance of Ordinal
Optimization, Optimal Computing Budget Allocation technique
is used to determine the best simulation lengths for all simulation
systems and to reduce the total computation time. We also argue
the effect of increment in simulation samples for the combined
procedure. The results of numerical illustration show clearly the effect
of increment in simulation samples on the proposed combination of
selection procedure.
Abstract: Emerging adulthood, the new period which is
especially prevalent in the developed or industrialized countries
during ages 18 to 29, is a new conceptualization proposed by Arnett.
Intimacy is a superordinate concept which includes intimate
interaction and intimate relationship. This study includes two
proceses which are scale development and conduction of gender
differences about markers of starting romantic intimacy among
Turkish emerging adults. In first process, Markers of Starting
Romantic Intimacy Scale, with 17 items and 5 factors, was developed
using by 220 participants. In the second step, the scale was
administered to 318 Turkish male and female emerging adults
between ages 22 and 25. Results show that there is no significant
difference between gender and total score of the scale. With respect
to gender, there are significant differences between gender and in
four subscales which are self perception, affective and cognitive
intimacy, self knowledge and romantic verbalizations. Moreover,
there is no significant relationship between gender and behavioral
intimacy subscale.
Abstract: The paper presents the influence of the conventional
ploughing tillage technology in comparison with the minimum
tillage, upon the soil properties, weed control and yield in the case of
maize (Zea mays L.), soya-bean (Glycine hispida L.) and winter
wheat (Triticum aestivum L.) in a three years crop rotation. A
research has been conducted at the University of Agricultural
Sciences and Veterinary Medicine Cluj-Napoca, Romania. The use of
minimum soil tillage systems within a three years rotation: maize,
soya-bean, wheat favorites the rise of the aggregates hydro stability
with 5.6-7.5% on a 0-20 cm depth and 5-11% on 20-30 cm depth.
The minimum soil tillage systems – paraplow, chisel or rotary grape
– are polyvalent alternatives for basic preparation, germination bed
preparation and sowing, for fields and crops with moderate loose
requirements being optimized technologies for: soil natural fertility
activation and rationalization, reduction of erosion, increasing the
accumulation capacity for water and realization of sowing in the
optimal period. The soil tillage system influences the productivity
elements of cultivated species and finally the productions thus
obtained. Thus, related to conventional working system, the
productions registered in minimum tillage working represented 89-
97% in maize, 103-112% in soya-bean, 93-99% in winter-wheat. The
results of investigations showed that the yield is a conclusion soil
tillage systems influence on soil properties, plant density assurance
and on weed control. Under minimum tillage systems in the case of
winter weat as an option for replacing classic ploughing, the best
results in terms of quality indices were obtained from version worked
with paraplow, followed by rotary harrow and chisel. At variants
worked with paraplow were obtained quality indices close to those of
the variant worked with plow, and protein and gluten content was
even higher. At Ariesan variety, highest protein content, 12.50% and
gluten, 28.6% was obtained for the variant paraplow.