Search results for: Nicoleta Coman

Authors: Paul Diaconu, Nicoleta Coman

Abstract:

This paper explores the idea of globalisation and considers accounting-s role in that process in order to develop new spaces for accounting research. That-s why in this paper we are looking for questions not necessary for answers. Adopting an 'alternative' view of accounting it-s related to the fact that we sees accounting as social and evolutionist process, that pays heed to those voices arguing for greater social and environmental justice, and that draws attention to the role of accounting researchers in the process of globalisation. The paper defines globalisation and expands the globalisation and accounting research agenda introducing in this context the harmonization process in accounting. There are the two main systems which are disputing the first stage of being the benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the selected one. Due to this fact a convergence of the two, joining the advantages and disadvantages of the two should be the solution for an unique international accounting solution. Is this idea realizable, what steps has been made until now, what should be done in the future. The paper is emphasising the role of the cultural differences in the process of imposing of an unique international accounting system by the global organizations..

Keywords: Investors, capital markets, international accounting.

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Authors: Xiang Liu, Ciprian Coman

Abstract:

The wrinkling of a thin elastic bi-annular plate with piecewise-constant mechanical properties, subjected to radial stretching, is considered. The critical wrinkling stretching loading and the corresponding wrinkling patterns are extensively investigated, together with the roles played by both the geometrical and mechanical parameters.

Keywords: bi-annular plate, wrinkling pattern, critical stretching loading.

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Authors: Mihai Brânzei, Tudor Coman

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.

Keywords: aluminothermic rail welding, modifier, Thermit.

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Authors: Anca E. Gurzau, Alexandru Coman, Eugen S. Gurzau, Marinela Penes, Daniela Dumitrescu, DorinMarchean, Ioan Chera

Abstract:

The environment pollution with pesticides and heavy metals is a recognized problem nowadays, with extension to the global scale the tendency of amplification. Even with all the progress in the environmental field, both in the emphasize of the effect of the pollutants upon health, the linked studies environment-health are insufficient, not only in Romania but all over the world also. We aim to describe the particular situation in Romania regarding the uncontrolled use of pesticides, to identify and evaluate the risk zones for health and the environment in Romania, with the final goal of designing adequate programs for reduction and control of the risk sources. An exploratory study was conducted to determine the magnitude of the pesticide use problem in a population living in Saliste, a rural setting in Transylvania, Romania. The significant stakeholders in Saliste region were interviewed and a sample from the population living in Saliste area was selected to fill in a designed questionnaire. All the selected participants declared that they used pesticides in their activities for more than one purpose. They declared they annually applied pesticides for a period of time between 11 and 30 years, from 5 to 9 days per year on average, mainly on crops situated at some distance from the houses but high risk behavior was identified as the volunteers declared the use of pesticides in the backyard gardens, near their homes, where children were playing. The pesticide applicators did not have the necessary knowledge about safety and exposure. The health data must be correlated with exposure biomarkers in attempt to identify the possible health effects of the pesticides exposure. Future plans include educational campaigns to raise the awareness of the population on the danger of uncontrolled use of pesticides.

Keywords: Pesticides, health effects, Romania, Saliste.

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Authors: Lorena Antonovici, Maria Nicoleta Turliuc

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The process of becoming a vegetarian involves changes in several life aspects, including health. Despite its relevance, however, little research has been carried out to analyze vegetarians' self-perceived health, and even less empirical attention has received in the Romanian population. This study aimed to assess health-related beliefs and practices among vegetarian adults in a Romanian sample. We have undertaken 20 semi-structured interviews (10 males, 10 females) based on a snowball sample with a mean age of 31 years. The interview guide was divided into three sections: causes of adopting the diet, general aspects (beliefs, practices, tensions, and conflicts) and consequences of adopting the diet (significant changes, positive aspects, and difficulties, physical and mental health). Additional anamnestic data were reported by means of a questionnaire. Data analyses were performed using Tropes text analysis software (v. 8.2) and SPSS software (v. 24.0.) Findings showed that most of the participants considered a vegetarian diet as a natural and healthy choice as opposed to meat-eating, which is not healthy, and its consumption should be moderated among omnivores. A higher proportion of participants (65%) had an average body mass index (BMI), and several women even assumed having certain affections that no longer occur after following a vegetarian diet. Moreover, participants admitted having better moods and mental health status, given their self-contentment with the dietary choice. Relatives were perceived as more skeptical about their practices than others, and especially women had this view. This study provides a valuable insight into health-related beliefs and practices and how a vegetarian diet might interact.

Keywords: Health-related beliefs, health, practices, vegetarians.

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Authors: Dina Tamazin, Nicoleta Tipi, Sahar Validi

Abstract:

The oil refining industry plays vital role in the world economy. Oil refining companies operate in a more complex and dynamic environment than ever before. In addition, oil refining companies and the public are becoming more conscious of crude oil scarcity and climate changes. Hence, sustainability in the oil refining industry is becoming increasingly critical to the industry's long-term viability and to the environmental sustainability. Mainly, it is relevant to the measurement and evaluation of the company's sustainable performance to support the company in understanding their performance and its implication more objectively and establishing sustainability development plans. Consequently, the oil refining companies attempt to re-engineer their supply chain to meet the sustainable goals and standards. On the other hand, this research realized that previous research in oil refining sustainable supply chain performance measurements reveals that there is a lack of studies that consider the integration of sustainability in the supply chain performance measurement practices in the oil refining industry. Therefore, there is a need for research that provides performance guidance, which can be used to measure sustainability and assist in setting sustainable goals for oil refining supply chains. Accordingly, this paper aims to present a comprehensive oil refining sustainable supply chain performance measurement theoretical framework. In development of this theoretical framework, the main characteristics of oil refining industry have been identified. For this purpose, a thorough review of relevant literature on performance measurement models and sustainable supply chain performance measurement models has been conducted. The comprehensive oil refining sustainable supply chain performance measurement theoretical framework introduced in this paper aims to assist oil refining companies in measuring and evaluating their performance from a sustainability aspect to achieve sustainable operational excellence.

Keywords: Oil refining industry, oil refining sustainable supply chain performance measurements, performance measurements, sustainability.

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