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 comp...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.展开更多
The acrylamide level of some commercial bread assortments have been evaluated. The influence of several flour types on the content of acrylamide in 14 samples of bread, purchased from 5 different suppliers from the ma...The acrylamide level of some commercial bread assortments have been evaluated. The influence of several flour types on the content of acrylamide in 14 samples of bread, purchased from 5 different suppliers from the market in Bucharest, Romania was studied. For all bread assortments which have been analyzed for acrylamide, the International Commission of Illumination （CIELab） parameters, L＊, a＊ and b＊ have been also measured in an attempt to correlate the colour of the final product with its acrylamide content. Determination of acrylamide in bread samples was performed by Gas Chromatography coupled with tandem Mass Spectrometry （GC-MS/MS）, using isotope dillution calibration after derivatization （bromination）. The results revealed that the acrylamide level vary between bread assortments of different brands and bread assortments of same brand, but different lots. In the case of commercial bread samples, the use of whole wheat flours lead to formation of higher quantity in acrylamide （165.53 μg/kg）, compared to the use of white wheat flours （28.02μg/kg）.展开更多
A correct assessment of the landslide susceptibility component is extremely useful for the diminution of associated potential risks to local economic development, particularly in regard to land use planning and soil c...A correct assessment of the landslide susceptibility component is extremely useful for the diminution of associated potential risks to local economic development, particularly in regard to land use planning and soil conservation. The purpose of the present study was to compare the usefulness of two methods, i.e., binary logistic regression(BLR) and analytical hierarchy process(AHP), for the assessment of landslide susceptibility over a 130-km^2 area in the Moldavian Plateau(eastern Romania) region, where landslides affect large areas and render them unsuitable for agriculture. A large scale inventory mapping of all types of landslides(covering 13.7% of the total area) was performed using orthophoto images, topographical maps, and field surveys. A geographic information system database was created, comprising the nine potential factors considered as most relevant for the landsliding process. Five factors(altitude, slope angle, slope aspect, surface lithology, and land use) were further selected for analysis through the application of a tolerance test and the stepwise filtering procedure of BLR. For each predictor, a corresponding raster layer was built and a dense grid of equally spaced points was generated, with an approximately equal number of points inside and outside the landslide area, in order to extract the values of the predictors from raster layers. Approximately half of the total number of points was used for model computation, while the other half was used for validation. Analytical hierarchy process was employed to derive factor weights, with several pair-wise comparison matrices being tested for this purpose. The class weights, on a scale of 0 to 1, were taken as normalized landslide densities. A comparison of results achieved through these two approaches showed that BLR was better suited for mapping landslide susceptibility, with 82.8% of the landslide area falling into the high and very high susceptibility classes. The susceptibility class separation using standard deviation was superior to either the equal interval or the natural break method. Results from the study area suggest that the statistical model achieved by BLR could be successfully extrapolated to the entire area of the Moldavian Plateau.展开更多
文摘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.
文摘The acrylamide level of some commercial bread assortments have been evaluated. The influence of several flour types on the content of acrylamide in 14 samples of bread, purchased from 5 different suppliers from the market in Bucharest, Romania was studied. For all bread assortments which have been analyzed for acrylamide, the International Commission of Illumination （CIELab） parameters, L＊, a＊ and b＊ have been also measured in an attempt to correlate the colour of the final product with its acrylamide content. Determination of acrylamide in bread samples was performed by Gas Chromatography coupled with tandem Mass Spectrometry （GC-MS/MS）, using isotope dillution calibration after derivatization （bromination）. The results revealed that the acrylamide level vary between bread assortments of different brands and bread assortments of same brand, but different lots. In the case of commercial bread samples, the use of whole wheat flours lead to formation of higher quantity in acrylamide （165.53 μg/kg）, compared to the use of white wheat flours （28.02μg/kg）.
文摘A correct assessment of the landslide susceptibility component is extremely useful for the diminution of associated potential risks to local economic development, particularly in regard to land use planning and soil conservation. The purpose of the present study was to compare the usefulness of two methods, i.e., binary logistic regression(BLR) and analytical hierarchy process(AHP), for the assessment of landslide susceptibility over a 130-km^2 area in the Moldavian Plateau(eastern Romania) region, where landslides affect large areas and render them unsuitable for agriculture. A large scale inventory mapping of all types of landslides(covering 13.7% of the total area) was performed using orthophoto images, topographical maps, and field surveys. A geographic information system database was created, comprising the nine potential factors considered as most relevant for the landsliding process. Five factors(altitude, slope angle, slope aspect, surface lithology, and land use) were further selected for analysis through the application of a tolerance test and the stepwise filtering procedure of BLR. For each predictor, a corresponding raster layer was built and a dense grid of equally spaced points was generated, with an approximately equal number of points inside and outside the landslide area, in order to extract the values of the predictors from raster layers. Approximately half of the total number of points was used for model computation, while the other half was used for validation. Analytical hierarchy process was employed to derive factor weights, with several pair-wise comparison matrices being tested for this purpose. The class weights, on a scale of 0 to 1, were taken as normalized landslide densities. A comparison of results achieved through these two approaches showed that BLR was better suited for mapping landslide susceptibility, with 82.8% of the landslide area falling into the high and very high susceptibility classes. The susceptibility class separation using standard deviation was superior to either the equal interval or the natural break method. Results from the study area suggest that the statistical model achieved by BLR could be successfully extrapolated to the entire area of the Moldavian Plateau.
