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  1. Article ; Online: THE IMPACT OF DEPRECIATION ON COSTS

    MARIANA RADU

    Annals of the University of Petrosani: Economics, Vol XIII, Iss 1, Pp 251-

    2013  Volume 260

    Abstract: It is known that depreciation is calculated in financial accounting by regulated criteria, depending on a conventional fixed life. Excluding depreciation depending on units produced (applied to buildings and special construction of mines, salt mines, ... ...

    Abstract It is known that depreciation is calculated in financial accounting by regulated criteria, depending on a conventional fixed life. Excluding depreciation depending on units produced (applied to buildings and special construction of mines, salt mines, quarries) where it is calculated per unit based on the exploitable reserve of useful mineral substance, the other depreciation methods do not always lead to fair and justified calculation of production costs. In this paper I will show how to record depreciation expenses in management accounting in Romania, the influence of methods of depreciation on costs, which are the restatements that depreciation expenses should be subject to for an accurate determination of production costs.
    Keywords depreciation ; expenses ; costs ; assets ; restatement ; Economic theory. Demography ; HB1-3840 ; Economics as a science ; HB71-74
    Language English
    Publishing date 2013-10-01T00:00:00Z
    Publisher University of Petrosani
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

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  2. Article ; Online: THE BUDGETARY PROCESS – REASON FOR DISSATISFACTION

    MARIANA RADU

    Annals of the University of Petrosani: Economics, Vol XI, Iss 4, Pp 255-

    2011  Volume 262

    Abstract: The behavior of individuals within the organization does not always correspond with what is expected and what is defined by formal rules. The budget may be perceived as a source of oppression and can sometimes lead to the development of attitudes of ... ...

    Abstract The behavior of individuals within the organization does not always correspond with what is expected and what is defined by formal rules. The budget may be perceived as a source of oppression and can sometimes lead to the development of attitudes of resistance from employees. The success of the budget process and budget execution process is conditioned by how the leadership of the company, through its managerial policy, manages to contribute to the motivation of individuals. The budget must have the ability to mobilize members of the organization, must be built to be exciting. The purpose of this paper is to identify the causes of behavior problems from individuals in the budget process of the enterprise, and to propose measures to eliminate these causes.
    Keywords budget ; behavior ; communication ; management control ; participation/contribution ; budgetary process ; Economic theory. Demography ; HB1-3840 ; Economics as a science ; HB71-74
    Language English
    Publishing date 2011-01-01T00:00:00Z
    Publisher University of Petrosani
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

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  3. Article ; Online: HYDROGRAPHIC CHANGES IN THE LOWER BASIN OF DIMBOVITA (THE LUNGULEŢU AREA-JUNCTION WITH COLENTINA) IN THE XVIII-XX CENTURIES

    Mariana Radu

    Present Environment and Sustainable Development , Vol 2, Iss 1, Pp 366-

    2008  Volume 377

    Abstract: Les changements hydrographiques dans le bassin inférieur de la rivière Dâmboviţa (section Lunguleţu –confluence avec la rivière Colentina), pendant les siècles XVIIIème-XX ème. Pendant le temps, le bassin inférieur de Dâmboviţa (section Lunguleţu - ... ...

    Abstract Les changements hydrographiques dans le bassin inférieur de la rivière Dâmboviţa (section Lunguleţu –confluence avec la rivière Colentina), pendant les siècles XVIIIème-XX ème. Pendant le temps, le bassin inférieur de Dâmboviţa (section Lunguleţu - confluence avec la rivière Colentina ) a soutenu plusieurs changements ayant comme but la diminution de l’influence corrosive de grands débits dans la période des déluges dans la ville Bucarest. Par l’aménagement de la rivière Dâmboviţa, on a essayé résoudre les problèmes de la gestion quantitative et qualitative des eaux en Bucarest, une ville dans un permanent progrès et élévation sans envisager les changements interposés dans l’ecosystème constitutif de la région
    Keywords Vlăsiei Plain ; Dâmboviţa River ; water harnessing ; flood ; Environmental sciences ; GE1-350 ; Geography. Anthropology. Recreation ; G ; DOAJ:Environmental Sciences ; DOAJ:Earth and Environmental Sciences
    Language English
    Publishing date 2008-10-01T00:00:00Z
    Publisher Alexandru Ioan Cuza University of Iasi
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

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  4. Article ; Online: THE FLEXIBLE BUDGET– BASIC TOOL OF THE MANAGEMENT CONTROL IN THE ECONOMIC ENTITIES

    Mariana RADU / George Ciprian GIJU

    Scientific Bulletin : Economic Sciences, Vol 14, Iss 1, Pp 3-

    2015  Volume 10

    Abstract: In the content of this article we emphasize the importance of flexible budgeting of expenses for an economic entity. We focused on indirect costs of production, since they include both variable costs and fixed costs, and the way of their budgeting is ... ...

    Abstract In the content of this article we emphasize the importance of flexible budgeting of expenses for an economic entity. We focused on indirect costs of production, since they include both variable costs and fixed costs, and the way of their budgeting is different. In the first part of the paper we illustrate how to prepare a flexible budget for more predictable levels of activity, and in the second part, we show how to recalculate budgeted expenses for the actual volume of activity. The budget recalculated for the actual volume of activity allows the comparison, in the correct way, of expenditure forecast to those actually incurred, expenses that relate to the same volume of activity.
    Keywords budget ; deviations ; costs ; control ; levels of activity ; Economic theory. Demography ; HB1-3840 ; Social Sciences ; H
    Language English
    Publishing date 2015-06-01T00:00:00Z
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

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  5. Article ; Online: International Covenant on Civil and Political Rights

    Catalina Mititelu / Mariana Radu (Mitra)

    Journal of Danubian Studies and Research, Vol 3, Iss 2, Pp 47-

    2013  Volume 57

    Abstract: According to the Covenant on Civil and Political Rights adopted by the United Nations, in 1966, the human being who enjoy his civil and political rights, enjoy in fact that “humanitas dignitas” (human dignity), since these rights derive from this. That ... ...

    Abstract According to the Covenant on Civil and Political Rights adopted by the United Nations, in 1966, the human being who enjoy his civil and political rights, enjoy in fact that “humanitas dignitas” (human dignity), since these rights derive from this. That is why this Covenant stipulated that the States parties are obligated to assure both the recognitions of these rights and their exercise and juridical protection.
    Keywords political rights ; human dignity ; human rights ; juridical protection ; International relations ; JZ2-6530 ; Political science ; J ; DOAJ:Political Science ; DOAJ:Law and Political Science
    Language English
    Publishing date 2013-08-01T00:00:00Z
    Publisher Danubius University
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

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  6. Article ; Online: LANDSCAPE CHANGES IN COLENTINA RIVER BASIN (BETWEEN BUFTEA AND THE CONFLUENCE WITH DAMBOVITA) AS REFLECTED IN CARTOGRAPHIC DOCUMENTS (1791-2000)

    Mariana Radu / Robert-Cristian Stoiculescu

    Present Environment and Sustainable Development , Vol 4, Pp 299-

    2010  Volume 309

    Abstract: Over the last 150 years many changes took place in the lower basin of Colentina river (between Buftea and the confluence with Dâmboviţa), changes also noted in the "Charta României Meridionale" (n.t. Southern Romanian Map) (1864), and in the topographic ... ...

    Abstract Over the last 150 years many changes took place in the lower basin of Colentina river (between Buftea and the confluence with Dâmboviţa), changes also noted in the "Charta României Meridionale" (n.t. Southern Romanian Map) (1864), and in the topographic maps (scale 1: 100.000) published in 1906-1912, 1972, 1997, as well as in many auxiliary materials. For the processing of the maps was used the GIS program, the maps were geo-referenced in stereo projection version 1970, digitally superimposed on the same coordinates; then, from those maps the land surfaces were digitized. By means of overrimposing these maps we could highlight the effects of human pressure which were exerted differently over time.
    Keywords Bucharest ; Coletina river ; Gis ; Landscape. ; Environmental sciences ; GE1-350 ; Geography. Anthropology. Recreation ; G ; DOAJ:Environmental Sciences ; DOAJ:Earth and Environmental Sciences
    Language English
    Publishing date 2010-10-01T00:00:00Z
    Publisher Alexandru Ioan Cuza University of Iasi
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

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  7. Article ; Online: EVOLUTION OF COMMUNICATION ROUTES IN MUNTENIA REFLECTED ON CARTOGRAPHIC DOCUMENTS (CASE STUDY

    Mariana Radu / Robert Stoiculescu / Alina Huzui

    Present Environment and Sustainable Development , Vol 6, Iss 2, Pp 477-

    VLĂSIA PLAIN)

    2012  Volume 487

    Abstract: The complexity of the settlement network in Muntenia region transposed over time in the transport pattern. The communication network didn’t evolved randomly, but is intrinsically linked to the favorability or constraints of natural factors (e.g. presence ...

    Abstract The complexity of the settlement network in Muntenia region transposed over time in the transport pattern. The communication network didn’t evolved randomly, but is intrinsically linked to the favorability or constraints of natural factors (e.g. presence of massive forests, the river system) and socio-economic ones. Vlăsia Plain represents a special case in this territorial context, through the configuration of a polarizing centre for the transport network, thus the accessibility was achieved through the positioningadvantage at the convergence of trade routes to and from Moldavia, Russia,Poland,Transylvania, Hungary and the Ottoman Empire. Traffic intensity has changed overtime in relation to the forces of attraction specific to neighboring regions or the supra-territorial context which led to a layered road network development, reflected on the cartographic material. In the context of territorial cohesion, cities face the challenge of linking economic development and accessibility to the quality of life and environmental protection. Territorial mobility is recognized as an important facilitator of growth and employment, with a strong effect on sustainable development.
    Keywords Bucharest ; historical maps ; transport network ; territorial connection ; Environmental sciences ; GE1-350 ; Geography. Anthropology. Recreation ; G ; DOAJ:Environmental Sciences ; DOAJ:Earth and Environmental Sciences
    Subject code 380
    Language English
    Publishing date 2012-10-01T00:00:00Z
    Publisher Alexandru Ioan Cuza University of Iasi
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

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  8. Article ; Online: Women and health professionals’ perspectives on a conditional cash transfer programme to improve pregnancy follow-up

    Celine Chauleur / Jacob Hannigsberg / Philippe Merviel / Marc Bardou / Franck Perrotin / Thomas Schmitz / Olivier Picone / Jeanne Sibiude / Karine Chemin / Dominique Dallay / Frédéric Coatleven / Loïc Sentilhes / Céline Brochot / Astrid Eckman-Lacroix / Elise Thellier / Frédérique Falchier / Philippe Deruelle / Muriel Doret / Xavier Carcopino-Tusoli /
    Nicolas Meunier-Beillard / Hervé Fernandez / Vincent Villefranque / Caroline Diguisto / Damien Subtil / Clémence Houssin / Philippe Gillard / Laurent Mandelbrot / Aurelie Godard-Marceau / Nathalie Lesavre / Claude Virtos / Elodie Debras / Aude Bourtembourg / Claire Toubin / Danièle Addes / Véronique Uguen / Cleo Tourbot / Caroline Lelievre / Christophe Tremouilhac / Anne-Hélène Saliou / Aurelie Derrieu / Stephanie Auget / Anne Legourrierec / Anne Leroux / Julie Fort-Jacquier / Marion Serclerat / Nathalie Laurenceau / Audrey Renouleau / Eliane Catteau / Julie Blanc / Candice Ronin / Laurence Piechon / Séverine Puppo / Fanny Greco / Sandrine Pettazzoni / Muriel Athlani / Amina Desvignes / Annie Petiteau / Amina El Yaakoubi / Valérie Bechadergue / Valérie Vaugirard / Marie-Emmanuelle Neveu / Caroline Geyl / Marie-Victoire Senat / Claire Colmant / Marie Houllier / Myriam Virlouet / Marion Mir / Yasmina Bejaoui / Hélène Le Cornu / Lauriane Nikel / Elodie Gustave / Amandine Stadler / Ahmad Mehdi / Tiphaine Barjat / Suzanne Lima / Thomas Corsini / Anne Genod / Charlotte Vermesch / Cécile Fanget / Marianne Perrot / Manuela Munoz / Sylvie Pitaval / Fanny Magand / Françoise Baldi / Stephanie Bret / Anne-Lise Verdier / Christelle Denis / Carine Arlicot / Jérôme Potin / Stéphanie Chretien / Julie Paternotte / Nathalie Trignol / Élisabeth Blin / Camille Mathieu / Anne Dubreuil / Anne Viallon Pelletier / Catherine Guerin / Chloé Arthuis / Christophe Vayssieres / Olivier Parant / Marion Groussolles / Maria Denis / M Mathieu Morin / Marie-Thérèse Bavoux / Juliette Pelloux / Anne-Claire Jambon / Madeleine Santraine / Veronique Lebuffe / Pascale Broux / Thierry Dzukou / Magloire Gnansounou / Didier Hubert / Claire Djazet / Ludivine Destoop / Marine Derue / Pierrick Theret / Dominique Delzenne / Stéphanie Daussin / Alice Fraissinet / Mélanie Vannerum / Cyril Faraguet / Laurence Landais / Mariana Radu / Anne Rouget / Sena Al Sudani / Bernard Guillon / Estelle Wucher / Véronique Selva / Sandrine Reviron / Francis Schwetterlé / Cécile Chassande / Véronique Grandin / Eliane Krtoliza / Patrick Becher / Marie Sarrau / Claire Lecoq / Elsa Lutringer / Denis Roux / Noémie Berge / Clémentine Barbier / Anne Heron / Audrey Farina-Bracquart / Marie-Paule Curtet / Evelyne Lefebure / Marie-Hélène Le Douarin / Hassan Al Rayes / Émilie Magne / Nathalie Destampes / Émilie Ricard / Pascale Ghezzi / Catherine Guillen / Fanny Alazard / Marie-Thé Campanaro / Florence Mojard / Magalie David-Reynard / Patricia Fuma / Remy De Montgolfier / Capucine Neel / Guillaume Legendre / Isabelle Andre / Sylvie Nordstrom / Brigitte Guionnet / Catherine Crenn Hebert / Chloé Dussaux / Karine Achaintre / Anne Wagner / Martine Werveake / Eloïse De Gouville / George Theresin / Marie Pierre Couetoux / Lydia Caillaud / Marie-Pierre Fernandez / Sabrina Bottet / M Alain Almodovar / Elisa Etienne / Véronique Guiteras / Angélique Torres / N. Roche / Myriam Nassef / Christine Abel-Faure / Marie Louvet / Carole Ettori / Guillaume Ducarme / Valérie Bonnenfant-Mezeray / Laurence Szezot-Renaudeau / Marie-Pierre Berte / Elodie Netier-Herault / Stéphanie Manson-Gallone / Franck Mauviel / Nathalie Agostini / Marine Mazeaud / Jean-Claude Dausset / Isabelle De Murcia / Emilie Alliot / Anne-Marie Bes / Magali Biferi Magali / Hélène Heckenroth / Sophie Morange / Gersende Chiuot / Audrey Gnisci / Annie Allegre / Laetitia Lecq / Eva Balenbois / Claire Tourette / Aude Figarella / Dio Andriamanjay / Pauline Vignoles / Catherine Cazelles / Véronique Lejeune Saada / Benafsheh Kashani / Isabelle Chevalier / Muriel Terrieres / Audrey Cointement / Valérie Benhaïm / Najat Lindoune / Anne-Sophie Maisonneuve / M Frédéric Daubercy / Guilia Mencattini / Vanessa Combaud / Isabelle Moya / Xavier-Côme Donato / Raoul Desbriere / Marie Lafon / Véronique Baudet

    BMJ Open, Vol 13, Iss

    a qualitative analysis of the NAITRE randomised controlled study

    2023  Volume 3

    Abstract: Objectives Women of low socioeconomic status have been described as having suboptimal prenatal care, which in turn has been associated with poor pregnancy outcomes. Many types of conditional cash transfer (CCT) programmes have been developed, including ... ...

    Abstract Objectives Women of low socioeconomic status have been described as having suboptimal prenatal care, which in turn has been associated with poor pregnancy outcomes. Many types of conditional cash transfer (CCT) programmes have been developed, including programmes to improve prenatal care or smoking cessation during pregnancy, and their effects demonstrated. However, ethical critiques have included paternalism and lack of informed choice. Our objective was to determine if women and healthcare professionals (HPs) shared these concerns.Design Prospective qualitative research.Setting We included economically disadvantaged women, as defined by health insurance data, who participated in the French NAITRE randomised trial assessing a CCT programme during prenatal follow-up to improve pregnancy outcomes. The HP worked in some maternities participating in this trial.Participants 26 women, 14 who received CCT and 12 who did not, mostly unemployed (20/26), and - 7 HPs.Interventions We conducted a multicentre cross-sectional qualitative study among women and HPs who participated in the NAITRE Study to assess their views on CCT. The women were interviewed after childbirth.Results Women did not perceive CCT negatively. They did not mention feeling stigmatised. They described CCT as a significant source of aid for women with limited financial resources. HP described the CCT in less positive terms, for example, expressing concern about discussing cash transfer at their first medical consultation with women. Though they emphasised ethical concerns about the basis of the trial, they recognised the importance of evaluating CCT.Conclusions In France, a high-income country where prenatal follow-up is free, HPs were concerned that the CCT programme would change their relationship with patients and wondered if it was the best use of funding. However, women who received a cash incentive said they did not feel stigmatised and indicated that these payments helped them prepare for their baby’s birth.Trial registration number NCT02402855
    Keywords Medicine ; R
    Subject code 300
    Language English
    Publishing date 2023-03-01T00:00:00Z
    Publisher BMJ Publishing Group
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

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