Textile and apparel production patterns:The apparel industry is one ofthelabor intensive industries, which generally takes place inthe earlier times ofthe developing countries . In time, the production type changes and the low value added production shifts to the other developing and least developed countries having the advantage of lower/lowest wages . China is stated not to be able to maintain its competitive advantage because of increasing costs. Thelabor cost advantage will face with problems that rise costs because of weak financial systems, embryonic capital markets, high levels of crime, etc. . The region ofthe shift is actually related with three main concepts which are cost, lead time and quality. For instance, US companies work with the Mexico, Dr CAFTA and CBI countries when the lead time has the most important contribution; and with the Asian countries when lead time is not so important or the cost can compensate the delay in lead time. Low cost apparel production is highly related with material and shipping costs. Although many African nations such as Madagascar and Kenya are among the cheapest labor providers, they cannot compete in US market with Mexico that has raw material advantage . The apparel industry is usually located in places with strong input conditions in order to form transportation clusters such as Guangdong in China, Chinese cluster. The activities in these regions are even supported by the government like establishment of special economic zones, execution ofthe favorable economic regulations and low taxes as inthe case of Guangdong . This means that the clusters formed as collaborations of manufacturers which are geographically close to each other will serve as exporting hubs . For this reason, the low cost countries may try to improve their distribution channels and seek new distribution solutions.
Inthe past 50 years Romanian experts have equated the notion of property relations between spouses with the notion of matrimonial regime. TheRomanian contemporary doctrine regardingthe notions of matrimonial regimes and property relations between spouses is more nuanced than inthe past, claiming that the two notions are closely linked, but not identical. Thus, the matrimonial regime should designate a systemoflegal rules that govern the property consequences of marriage, but not of any consequences (there are some pecuniary reports that are not of interest for the matrimonial regimes for example the obligation of maintenance between spouses, as well as those have in relation to other people: children, relatives, etc.). Consequence: matrimonial regime is part ofthe rules that systematize the "patrimonial relations between spouses”, relationships which are the subject matter of more disciplines: property right ofthe family, inheritance law etc.. . As such, the concept of matrimonial regime may be perceived in a narrow sense, as it may also have wider significance. In a narrow sense –the sense preferred by the author - the matrimonial regime is a set oflegal rules governing the relations between spouses regardingthe pecuniary rights and obligations of conjugal life and the relations concerning their management . In a wider sense, the matrimonial regimes (Vasilescu, 2003) also refer to the pecuniary relations between spouses and third parties, whether they are people completely foreign from marriage or people with specificlegal ties to it (Vasilescu, 2003).
Abstract: This study, theoretically and practically, presents the accounting system for forestry special purpose funds in Romania. In addition, the main problems Romanian forestry faces nowadays are highlighted inthe content, given the legislative changes expected inthe near future. Accounting treatments specific to Romanian forestry regarding special funds, namely the conservation and regeneration fund, the accessibility fund, the environmental fund and the improvement fund are governed inthe current law, mainly by the Forestry Code in Romania - Law 46/2008 supplemented by other specialized works used within the National Forest Directorate in Romania. Among thespecific forestry regulations, special purpose funds are an area of interest inthe current economic crisis being presented under several aspects: establishing the Fund, its utility and calculation method, its recording into accounting, or its specific tax implications. The main objective of this paper is to provide both a framework for analysis and presentation ofthe problems faced by forestry activity in Romania, and the accounting treatments specific to forestry activities, by illustrating the main entries made through financial and accounting documents. Given that we fully realize the environment’s importance in our lives, we understand the very close relationship between the forestry business’ enactment, its financing and its supervision. Special funds are the basis for financing forestry projects. Their study covers a gap inthe specialized literature, providing specialists, practitioners and other stakeholders a framework. Inthe current economic and political context, the forestry problems, environmental issues in general are perceived to be more stringent. The solutions identified as a firm response to the existing problems are therefore of major importance, of which, in this study, we have identified and proposed several solutions. Practical examples have as grounds real data extracted from invoices, and the accounting items correspond to the National Forest Directorate.
While the political aspect, the border region is classified as vulnerable to political conflicts with neighboring countries due to the intersection of territorial and jurisdictional boundaries, especially inthe segment of border that have not been agreed. The issue of border actually starts to rise along with the emergence of waters and fisheries department in 2000 as it continued to release the border policy through the Decree of President (Perpres) No. 78 of 2005 concern the Management ofthe Outermost Small Islands. As we know there are 11 (eleven) cases in both borders sea and land, as follow: First, the case of Sipadan and Ligitan islands (two our leading islands) by the International Court has decided to belong to Malaysia since 2002. Secondly, the case of Ambalat as an effort of Malaysia to claim the waters territory called Ambalat block occur vagueness in maritime boundary so that this neighboring country tries to take advantage of this vagueness and at last Indonesia set a new base point from Karang Ungaran, until now negotiation has not been completed. Third, Jemur island in Riau province were ever claimed by Malaysia but actually the island is behind our leading island inthe area. Fourth, the hostage of supervisory personnel of marine and fishery resources of our borders by Malaysia in response to the arrest of Malaysian fishermen that entering Indonesian waters illegally. These facts indicate that almost each year occur borderline cases experienced by Indonesia. Certainly, it has been a restriction on the importance ofthe Indonesia sovereignty as a maritime country to be developed and considered as one ofthe forms ofthe sovereignty ofthe Republic of Indonesia relating to the international sea, archipelagic and deepness waters as well as the air space over the territorial sea, archipelagic waters and inland as well seabed and land including natural resources contained therein. Given the importance of maritime areas handling related to the waters, islands and fisheries, it is necessary for specially the management of area with regard to the coastal areas and small islands which are also regulated in Act No. 1 of 2014 concern the Amendment of Act No. 27 of 2007 concern the Management of Coastal Areas and Small Islands. Inthe Act is understood that the coastal areas and small islands are vulnerable damaged by the activities of people inthe use of resources or due to natural disasters and exploitation, so that the need for security measures inthe area. Based on this case, it is needed a strategic policies that _________________________
Women also provide most ofthe labour for harvesting and post-harvest activities (FAO, 1996). Cassava is important, not only as a food crop but even more as a major source of income for rural households (Davies et al., 2008). As a cash crop, cassava generates cash income for the largest number of households in comparison with other staples. However the sustainability of this staple crop depends on the enormous availability of land for its cultivation. Land is the foundation of all human, social and economic activities that lie at the heart of social, political, or economic life of most nations especially African nations. Land is recognized as a primary source of wealth, social status and power, the basis for shelter, food, and economic activities and significantly provides employment opportunities inthe rural areas. Land is fundamental to agriculture, yet the different challenges women face in accessing them are rarely fully addressed. For women, it is often particularly difficult to access, own or control land due to legal or cultural restrictions ( Emeasoba, 2012). This problem is widespread; women hold title to approximately two percent of land globally and are frequently denied the right to inherit property (World Bank, 2005). The wealth obtainable from cassava production, processing and marketing as a result of gender inequality remains under serious threat if nothing is done to improve the operating environmental and socio- economic conditions ofthe farmers in terms of asset holding, welfare and credit availability. The broad objective ofthe study is to analyze male and female access to land for cassava production in Abia state and specifically to describe the socio-economic characteristics ofthe respondents and the difference in quantity of cassava produced by both male and female respondents.
a cause of relief when the Member, through its organs, authorizes an employee to carry out actions that have the effect of reducing unit heritage. However, unlike the order of service that can emanate from any hierarchical superior, if the employer's agreement, consent can be given only by a person who is an organ ofthelegal person. The agreement is a declaration, when the service order requires the execution of (see, in this regard, A. iclea, op.cit., p. 898-899).
The process of harmonization and convergence of IFRS – U.S. GAAP represents a significant advance inthe approach of internationally recognized accounting referential frames, context where the accounting systemin our country – undergoing internationalization and Europeanization – also experiences the assimilation of harmonization and convergence products between the two accounting standardizations worldwide. Looking from this perspective, we can say that no nation has the right to be considered superior in accounting, as several steps need to be taken in different countries in order to reach a level of compliance on a global scale – desirable. Because companies have expanded their boundaries and tus increasing the importance of managerial communication and the increasingly deeper globalization of capital markets requires and imposes the global use of a single accounting language, we deemed it useful to conduct a study regardingthe main differences between the national accounting regulations and the provisions ofthe international reference frame on stocks, as the users of information from the financial statements seek to evaluate the profitability ofthe company in general, but also in terms of its risk of illiquidity, as stocks are an important component of an entity's assets. In this respect, we will address the stocks in terms ofthe main differences between the national accounting regulations, the provisions ofthe international reference frame, and the economic and financial indicators – expression of different accounting treatments.
The ILS has five subscales (Memory-orientation; Managing money; Managing home and transportation; Healthy and Safety; Social Adjustment) and two domains observed in factor analysis ofthe subscales. These domains are performance-information and problem solving. The problem-solving factor subscale comprises 33 items across all subscales that evaluate abstract reasoning and judgment required for daily living. An example sample item is, “What would you do if your lights and television cut out simulta- neously?” The scales take 20 to 25 minutes to administer. 33
In addition, some Romanian authors consider that theRomanian Constitution defines local autonomy superficially and summarily. So, they sustain that in a future constitutional review the financial autonomy should be guaranteed, also indicating explicitly that any transfer of powers from central government towards administrative- territorial units (tiers) must be accompanied by the necessary resources, equivalent to those previously used by central government ( Dănişor, 2011, p.27). We find the same idea inthe article 9 ofthe European Charter of Local Self-Government, which says that “Local authorities' financial resources shall be commensurate with the responsibilities provided for by the constitution and the law”.
The success of an eID middleware depends on several criteria. One ofthe most important is the degree of acceptance that is shown to the provided solution by the users. The acceptance itself depends mainly on a relation between functionality and cost. In this case, cost can be seen as the number of steps required for a user to install and run the middleware on his machine. Being so, these steps shouldn’t depend on the browser or operating system that is being used by someone, and although Microsoft Windows based operating systems are widely spread throughout the entire world, there are a number of alternative platforms that have to be supported in order not to discriminate a certain group of citizens. So, besides Microsoft based systems, support for at least the most significant competitors must be present (i.e. for MacOS and UNIX based systems). Also, for the di fferent Operating Systems there are a variety of browsers, which usually differ inthe features they actually
At the same time, comparing with a guarantee, which implies only a right to enforce the asset (in case of default) the fiduciary has also the obligation and can be held responsible as regards the assets held under fiduciary operation. Similar to the obligations mentioned above, in case of fiduciary guarantee this may give raise to various issues in practice. For example, one ofthe envisaged issues is the relation between the client and the bank, which (in case of a fiduciary guarantee) will be extended beyond the simple loan agreement, to a more complex relation regardingthe potential management ofthe assets (this will require specific agreements containing the rules applicable to this situation). Another example is thespecific, highly regulated environment in which the banks operate and the limitations inthe object of activity ofthe banks. This should be analyzed by the banks, on a case by case basis, from a regulatory perspective and, also, in order to assess whether they have the required resources to undertake this activity. In addition, special attention should be paid to the potential obligations and responsibilities (including penalties) ofthe banks towards their clients, as the banks have strict risk management rules, internal controls, audits, and they are generally risk adverse when it comes to activities outside their core business.
This study is focused on the concept of company competitiveness, on the relevant factors in order to analyze and explain the advantage of competitiveness for a company in regard to another, as well as the dimension and intensity which it uses the sponsors’ capital, the organizational capital, the human capital, the innovational capital and the capital represented by the customers portfolio. Secondly, using the questionnaire method as a research method, the objective of this paper is to provide some empirical evidences designed to assess the factors determining theRomanian company competitiveness on the competitive market. By using an initial dataset of 300 companies, which are part ofthe 14 fields of activity provided inthe activity classification ofthe national economy, Reviewed NACE 2, we have made their classification on size classes, taking into account as classification criteria the number of employees, the annual net turnover and the value ofthe total assets held, then testing the opinions ofthe managers from the selected sample concerning the factors determining the competitiveness ofthe companies they manage. According to the results, the analysis ofthe sample structure reflects the control of microenterprises followed by the small and medium sized enterprises. The manner of administration and organization and the quality ofthe employed human factor are influenced by the company dimension and position held on the market. We consider that the managers ofthe small size companies, as well as the ones from the provided sample, rely on a preponderant intuitive management, they deal the administered businesses based on the spur ofthe moment inspiration, make decisions subjectively not starting from objective economic criteria, being concerned only with the management ofthe current problems. Since they aren’t the beneficiaries of a managerial education, they don’t possess the necessary competences to focus on the elaboration of certain strategies by which to provide competitiveness and performance on the long-term. However, the managers’ training and competence influence on the identification and use ofthe factors which are able to provide the company development.
This paper evaluates the impact ofthe 2007 expansion ofthe Bolsa Família program to families with youths aged 16 to 17 years (entitled Benefício Variável Jovem) on the time allocation of youths and on thelabor supply of their parents. A differences-in-differences intention to treat estimator was used to compare households among the poorest 20 per cent with 16 years old youths with households inthe same income bracket with 15 years old adolescents before and after the expansion. The results show that granting the benefit had a positive and significant impact on school attendance, helping bridge 25% ofthe gap in school attendance between rich and poor households, and on the decision of young people to study and work at the same time. The effects on school attendance were stronger for males and when the child was the youngest inthe household. No impacts were found on the parents ’ labor supply.
A first approach addresses the dynamic equilibrium ofthe economy. This is based on the fact that, irrespective ofthe production function at a time, its performance will be affected by the restriction of certain factors (such as active population, physical capital, available technologies, raw materials, and so on). To accelerate economic growth, such a restriction can be overcome by inflows from outside thesystem (immigration, foreign loans etc.) by the overexploitation of production capacity, labor force and natural resources, and all these methods involve offsetting future expenses. Consequently, the amplification and limitation of restrictions generate effects that trigger a certain oscillation ofthe rate and level of production.
area live under constant pressure and scrutiny. Even more than it happens in other professions, there are doubts, awereness and afflictions, given the possibility of making an mistake in any clinical procedures or behavioral conduct. In dentists’ case, while they are concerned with protecting the patients from an error in dental procedures, they can’t forget the human side. A conviction for malpractice, itself, not only deteriorates the professional image in society, but also the very person who, after several years devoting themselves exclusively to that task can sometimes have their professional life ended prematurely.
Knowledge management and data mining are still inthe development phase and they represent interest- ing areas for researchers. Although there is an inte- grative framework for knowledge management inthe context of marketing, there are critical research chal- lenges that should be devoted considerable attention. More information about data mining for marketing can be seen in (Berry & Linoﬀ , 2004). Some of them are connected to data mining techniques and knowl- edge discovery process, while others are related to knowledge management. Data research through data mining techniques is an interactive process of learning similar to other processes of acquiring knowledge, like scientii c research. Selection of data mining al- gorithms, hypothesis forming, model evaluation and remodeling are the key components ofthe research process. Since the cycle of attempts and failures for progressive adopting are made ofthe most valuable knowledge through data mining, the aspect of learn- ing through experiments can be suitable for that. One ofthe research challenges is to make sure that this process is multi-structured, and therefore to increase the productivity of data mining trials. Furthermore, it is needed to manage the knowledge inthe sense that it outlines organizational borders and further distributes towards the other partners.
In order to estimate the sample size, a confi- dence coefficient of 95%, a prevalence of 50% for vaginal deliveries, and a maximum allowed sam- pling error of 5% were used. Using the calculation for a finite population, a minimum sample of 154 participants was obtained, the total sample was equal to 155 women after adopting the inclusion criteria: primiparous women, regardless of age (with the appropriate authorization ofthe person responsible, if under 18); who delivered through the pelvic-genital canal; and who had their partner as companion inthe parturition process (labor, deliv- ery and immediate postpartum). Women who had newborns (NB) hospitalized inthe Neonatal Inpa- tient Unit (NIU), or those whose fetus or newborn died were excluded, since these situations could influence the responses related to the satisfaction regardingthe experience ofthe childbirth.
During this financial crisis, banks considered “too big to fail” asked for help, but the American government refused to stabilise all of them. International Monetary Fund declared in January the sum of $2.2 trillions for toxic assets inthe United States, an amount that rose with $0.8 trillion in two months. The domino effect created after the collapse of a particular organisation depends not so much on the firm’s size, but on its role inthe market on that specific time. Therefore, the government helped Fannie Mae and Freddie Mac because the bank supported 80% ofthe new mortgages and the process either continues or the housing market would be in even more difficulty. Their holders kept $5.4 trillions in bonds, which needed to be reassured. Otherwise, Freddie and Fannie would have increased the mortgage interest rates or even reduce the mortgages loans. If government would not have get involved in Freddie and Fannie situation, lower estate prices would affect the fiscal position deepening the recession. By August 2009, the government promised to keep Fannie Mae and Freddie Mac solvent. At that time, Fannie stated its losses for the second quarter – $14.8 billions – and asked for $10.6 billions more. Freddie had $64 billions of net losses since 2007 and used $50 billions from the government aid (Scholtes, 2009). At the end ofthe same month, the shares ofthe two companies “burst into flames” because the US housing market stabilised and the short sellers bought shares to minimize their losses (Stacey &Scholtes, 2009). At the beginning of November, Fannie Mae declared $19.8 billions loss, the ninth consecutive deficient quarter and said that even more is expected. The company said it needs another $15 billions, but the Treasury did not agree because the effect on tax receipts would have been too big compared to Fannie results.
The Galois encoder generates the encrypted data that can be used for transmitting the Galois encrypted message. At the receiver 4 bit of encrypted data is decoded using the Galois decoder .Multiplier as private key & look up table at the Rx end is used for decryption ofthe original message signal. The same pseudo random algorithms used at the Galois transmitter side are used at the Galois receiver side to find the M and E, which are the pixels used for matching the data and embedding the 2BCs based on password. The location where the first bit ofthe 2BC is embedded in E can be obtained from the password. Then, depending on the technique used to embed the second bit ofthe 2BC, the second bit can be read directly, read from position 3, or read from different positions in a particular order according to techniques 1, 2and 3, respectively. The extracted bits are then combined to obtain the different 2BCs. The data bits are extracted from the M pixels based on the locations obtained from the 2BC‟s. When the location is „5‟, the receiver will check if the bits in locations 8, 7, 6 and 5 are the same. If they are the same, then this case corresponds to a “no match” and hence the complement ofthe bit in position 5 is taken as the data bit, else the same bit is