Keywords: financial statements; prices; taxes; temporary difference
In most of the countries data provided by the accounting activity through financial statements is based on historical cost. But when prices change, the users of the accounting data need to acknowledge the effects of price variation over the financial status and performances of the company. To this aim, the companies must provide information in response to the effects of price variation, and this can be achieved by using certain methodologies to adjust the elements of the financial statements so that they may quantify the effects of price changes.
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Keywords: minorities; language;
We would like to refer to the Romanians in Hungary, as a result of our research during 2000 and 2007. In the majority of the interviews we took to well-known Romanian and foreign linguists I discretely inserted the question: What do you know about the Romanians from Hungary? The native Romanian speakers from Hungary feel as forgotten Romanians. They continually mention the episode when an official from the mother-country, after 1990, confessed that he did not know about their existence (Please, forgive me, Gentlemen, but I did not know you existed!). The answers I got during the interviews made me think they were right. Two exceptions made me believe that the interest in this Romanian community existed, though. It is Lorenzo Renzi’s answer, from Padova and Coralia Ditvell’s answer, whom I consider, without risking to be wrong, a passionate ambassador of the Romanian culture in the Scandinavian countries as Lorenzo Renzi is in Italy. In their answers I found the grounds of my insistence on the main problems to be presented when talking about the Romanians from Hungary.
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Keywords: ROE; endogenous and exogenous factors; profitability; multiliniar regression; credit institution;
The research’s purpose is to study the credit institutions’ performance, from the shareholders’ point of view, through return on equity (ROE). It aims to identify a dependency relationship between return on equity (ROE) and endogenous factors (the growth rate of credit portfolio, the growth rate provisions, the solvency ratio), on the one hand and, on the other hand between ROE and the exogenous ones (GDP and inflation rate). The research was done over an horizon of 10 years (2004-2013) on the evolution of the return on equity indicator of two credit institutions listed on Bucharest Stock Exchange (Carpathian Commercial Bank SA and Banca Transilvania SA), highlights their vulnerability to economic conditions. The results obtained indicates, that in both credit institutions, the variation of return on capital is determined in a significant proportion by intern factors and it is conditioned in a insignificant share by the exogenous factors.
More...Keywords: multiliniar regression; inflation rate; default rate; rate of exchange; nonperforming loans; agricultural sector;
The study’s main objective is represented by the analysis of the reasons that lead to the appearance of an agricultural companies’ default risk, based on the failure rate model developed by Wilson. In the construction of the regression model were taken into consideration the evolution of the two macroe-conomic variables: the inflation rate and the variation of the exchange rate over a period of 4 years (2010-2013). The research’ results have shown that the variation of the bankruptcy rate registered by the agricultural sector is 99.99% explained by the variation of both of the macroeconomic explanatory variables.
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Keywords: Serbia; Croatia; Austrian; WWII; Diana Budisavljevic; documentary
Austrian woman pulled strings to help save thousands of children from Ustasa concentration camps.
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Keywords: unemployment; rate; evolution; analysis; factors
The paper presents an analysis of unemployment in Romania and ways of reducing the rate of unemployment.Unemployment constitutes in market economies, under the aspect of the psycho-social, a major risk, with multiple and sustainable development effects, the problem of unemployment has become intense when the transition toward a market economy has been chaotic and without social protection measures.The authors have presented important aspect concerning the issue of unemployment, the factors which influence growth rate of unemployment, forms of unemployment, unemployment situation in Romania, the evolution of the number of unemployed, the analysis of the unemployment rate female and male, analysis of unemployment at the European level, measures for the fall in the unemployment rate proposals to reduce to a minimum level of unemployment through the application of a macroeconomic policies and the use of transported in which will allow the absorption in the economy of unemployed persons.
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Keywords: ethics; informed consent; hearing loss; genetic; screening;
Speech development was one of the elements which determined the evolution of the human being as an individual and as a member of a society. Normal hearing at birth is a prerequisite to acquired speech. The paper discusses the ethical problems linked to the use of genetic screening in the diagnosis of hearing loss. To forbid or determine (at request) the birth of a deaf child, to consider deafness to be a culture or a disability, to require the informed agreement for genetic screening are the ethical dilemmas approached in this paper; it is also an analysis of these facts from the point of view of the deaf community and of the people with a normal sense of hearing. The present paper would like to open a debate concerning the recent opportunities which have made possible the early genetic diagnosis and the treatment of deafness with the cochlear implant, the use of cochlear implant leading to the eradication of deafness (as a disability) and therefore, to the disappearance of the deaf culture.
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Keywords: Giuleşti; XIXe siècle; propriétaires; la famille Hermeziu; la famille Scorţescu; transmission de la propriété; contentieux immobilier; listes de documents;
Cet ouvrage se propose de continuer les recherches commencées dans la première partie de notre étude, en présentant les aspects concernant l’historique de la terre de Giuleşti (district de Neamţ) et de ceux qui l’ont administree en tant que propriétaires jusqu’aux premières décennies du XIXe siècle. Comme on peut le voir en étudiant les documents de l’époque, la terre de Giuleşti suivi, en terme d’évolution de la structure de propriété, le destin de la plupart des domaines moldaves du XVe-XIXe siècles. Après presque deux siècles de la première attestation documentaire du village, il a commencé le processus de division de la succession entre les descendants d’Anghelina Plăcsoaia. Ce phénomène a conduit à l’émergence de la propriété commune du domaine. Les dons, les divisions, les héritages, les ventes de certaines parcelles de terre, tout cela a conduit, à partir du milieu du XVIIIe siècle, à l’apparition des premiers conflits entre les propriétaires, occasionnant des pétitions et des procès sans fin sur les violations réciproques des droits de propriété revendications. Impliquant en particulier les membres de la famille Scorţescu et de la famille Hermeziu, ces procès illustrent un aperçu de l’histoire agitée d’un domaine de la Moldavie jusqu’au milieu du XIXe siècle, basé sur les documents que nous publions en annexes.
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Keywords: Thomas Bernhard; Immanuel Kant; Hamlet; appearance; perception;
The present paper approaches Thomas Bernhard’s Immanuel Kant from the perspective of the relationship between perceptions and appearances. Starting from the model of the German philosopher Kant, the paradigms in which the Bernhardian character functions in the play are analyzed. The analysis places in juxtaposition the characters Kant and Hamlet in an attempt to suggest a different interpretation of the final scene of the play. At the same time, the paper includes some directorial ideas inspired by Bernhard’s play.
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Keywords: teacher; apostle; patriotism; sacredness; profession;
Romanian literature includes writings of remarkable artistic value, in which is appreciated beautiful and meritorious work of exceptional teachers, founders of human destines. At Mihail Sadoveanu and Gala Galaction, the teacher is viewed from the perspective of an apostle, which gives the individual a place between the holy and good.
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