Risk assessment study on bridge foundation in deep overlying stratum

Based on the analysis about the hydrogeological conditions and engineering geological conditions, this paper makes analysis on the possible risks of the deep overlying stratum foundation and establishes the risk evaluation index system during the foundation operating period. Such methods as analytic hierarchy process （AHP） , Delphi method and fuzzy comprehensive evaluation method are adopted to make the quantitative analysis on the risk factors and establish the risk judgment model. According to the actual engineering of Taizhou Bridge, the paper evaluates the risk of the foundation during the operating period at the condition of deep overlying stratum. The evaluation results can provide the reference for the risk management of the bridge foundation durin~ the ooerating period.

The Impact of Unrealized Foreign Exchange Differences for Accounting and Taxation

The present study is intended to be an analysis of the main Romanian legal provision in what concerns the impact of foreign exchange differences and potential consequences at the level of financial statements for companies. In Romanian legislation, the issue of the foreign exchange differences is treated at a general level： these are recognized as a profit and loss item and as a consequence, they are included in the taxable base when booked in the accounting. Our legislation does not provide for specific treatments depending on the ＇realization momenf＇ of these differences or depending on the conditions for recognizing a gain/loss from foreign exchange differences. For the unrealized exchange differences arising from the application of accounting rules on monthly assessment of foreign currency monetary items, there is not a specific event or transaction to determine income or expenditure. This monthly review depending on the National Bank of Romania [BNR] foreign exchange rate valid on the last day of the month aims to bring closer to reality the financial position of an entity. The exchange rate is a monetary policy item set by the central bank and may be influenced by various factors such as： monetary policy of the BNR; inflation target objectives and rate of exchange stabilization or reduction efforts, as is the case of BNR in the last years to fulfill EU criteria for adoption of the EURO; periodical influences of speculative capitals on the exchange rate level; economic status and especially exports and imports. However, a taxpayer should not be charged unless there is evidence of the ＂economic enrichment＂ thereof. However, this enrichment, seen as a rising economic value of the company, depends on the perspective from which is seen： the owner of the company or the tax authorities. The exchange differences impact also the value of the owners＇ equity for which a minimum level is requested under the commercial company law. In case of negative values, this triggers various risks at the level of the continuity principle or even endangers the existence of the company.

Legal Impediments to Proper Cultural Heritage Management in Ethiopia： An Assessment on Three Proclamations

This article examines the legal impediments to proper cultural heritage management in Ethiopia in light of three successive Ethiopian governments’ proclamations on cultural heritage conservation. It provides a brief overview of the meaning and types of cultural heritages as well as the evolution of the concept and practice of the protection and preservation of cultural heritages. Having critically analyzed the basic essences of the legal provisions of the cultural heritage conservation proclamations of the Imperial, the Military （Derg）, and the reigning governments, the article argues that the decrees issued mainly reflect the political philosophy of the three respective regimes. As a result, the second legal provision is not better than the first one, and within the same logic, the third is more expected to mitigate the problems related to cultural heritage management than the second one. Nevertheless, it is an open secret that the destruction and loss of cultural heritages in Ethiopia are increasing from time to time. Finally, the article provides conclusions consisting of recommendations to address the legal impediments to proper cultural heritage management in Ethiopia.

Black Pine Afforestations in Abruzzo （Central Italy）： Perspectives and Management

In Italy, the hydro-geological protection of the Apennine territories is a well-known issue. For this reason, at the end of the 19th century, a new reforestation technique was proposed by the Inspector of Forest Service, Pietro Montanari to cope with difficult soil conditions of the mountain areas. This new approach was the first application of the so-called ＂gradoni＂ （small terraces） method of soil preparation. Each ＂gradone＂ was 100-120 cm wide and made with a slight counter slope （ca 10-15 degrees） to promote the accumulation of water and organic matter. Along each ＂gradone＂, bare root black pine seedlings （Pinus nigra Am.） were planted at a distance of 1 m from each other with a density of more than 3,000/ha. Nowadays, 19,158 hectares of black pine forests are growing in the Apennine of the Abruzzi region, largely resulting from those reforestation projects realized since the beginning of the 20th century. A case study of Monte Plaia （42°00′ 12″ N 13°53′39″ E）, that illustrates the situation after 70-110 years in consequence of lacking of silvicultural treatment and the application of aforest restoration method is presented.

Condition evaluation of a unique mining site

The primary objective of this study was to evaluate the existing conditions and the stability of a mining site in which the unique features of seismicity, mining activity, hydrological conditions, geological conditions, environmental conditions, and future development plans were considered. In particular, the potential subsidence locations near the proposed construction site, the effects of mining boundary profile,and the influence scope of the mining activity on the neighboring areas were investigated using the finite element method. The study results indicate:(1) the overlying sandstone layer to the coal layer is the key to the stability of the mining roof;(2) the broken boundary has the most effect, followed by the arc boundary and linear boundary;(3) the safe distance from the mining boundary should be at least400 m if the proposed structure is to be built near an active mining site. Other relevant engineering recommendations are also proposed. The concluded results from this study may serve as a guide to other similar sites in the world.