Caracteristica si modul de aplicare a conturilor contabile


CLASA 1 “ACTIVE IMOBILIZATE”

Conturile din clasa 1 “Active imobilizate” sînt destinate generalizarii informatiei privind existenta si miscarea activelor imobilizate care cuprind: imobilizarile necorporale, imobilizarile corporale, active biologice imobilizate, investitiile financiare pe termen lung, investitiile imobiliare, creantele si avansurile pe termen lung si alte active imobilizate.

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Colesterolul - de obicei prea mult, niciodata prea putin

Boala coronariana, cu consecintele ei - infarct miocardic, tulburari de ritm cardiac si diminuarea miocardului functional - constituie principala cauza de deces în majoritatea tarilor industriale si, foarte curand, va deveni pricipala cauza de deces în toate tarile în curs de dezvoltare. În anul 2020, boala coronariana va ocupa primul loc al cauzelor de deces pe tot globul. Iar factorul de risc cel mai important pentru boala coronariana este concentratia colesterolului în sange. Exista o corelatie liniara între colesterolemie si riscul deceselor prin boala coronariana. Scaderea colesterolemiei cu 0,6 mmol/l, adica cu 23 mg/dl, scade mortalitatea la barbatii de varsta mijlocie cu 24%.

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Cerealele

De milenii, cerealele au constituit alimentul de baza al omenirii. Pacat ca omul modern tinde sa scoata din alimentatia lui aceasta sursa de hrana.

Cele cateva soiuri de cereale care se mai consuma sunt jefuite de majoritatea principiilor nutritive, prin procesele de rafinare. Comertul ofera preparate care nu reprezinta altceva decat calorii goale. Ele nu numai ca fura organismului propriile substante nutritive, dar strica si apetitul fata de hrana naturala, sanatoasa.

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Efectele acizilor grasi polinesaturati omega-6 asupra sanatatii

Acizii grasi omega-6 au doi sau mai multi atomi nesaturati CIS, primul fiind al 6-lea carbon, socotit de la capatul metilic al moleculei. Precursorul acestei familii este acidul linolic, care constituie aproximativ 70% din acizii grasi ai uleiului de floarea- soarelui. De fapt, acidul linolic este principalul acid gras din alimentatia vegetarienilor. Acidul linolic împreuna cu acidul alfa- linoleic sunt acizi grasi esentiali, adica nu pot fi sintetizati în organismul uman si trebuie obtinuti din surse externe, din alimente.

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Efectele acizilor grasi omega-3 asupra sanatatii

Acizii omega-3 sunt acizii grasi polinesaturati avand prima legatura la al 3-lea carbon de la capatul metilic al moleculei. Un astfel de acid este acidul linoleic (C18:3 n-3), care se gaseste mai ales în semintele de in, dar si în semintele de floarea-soarelui, dovleac, rapita, mac, nuci, soia, arahide si multe alte vegetale. În ultimii ani se face multa reclama acizilor grasi omega-3, în special pentru ca reduc riscul infarctului miocardic. Grasimea de la o serie de pesti contine lanturi lungi de acizi grasi polinesaturati omega-3, printre care si acidul eicosapentaenoic.

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Sa mancam peste?

Multi dintre cei care renunta la consumul de carne considera ca pestele ar constitui o alternativa sanatoasa. Aceasta si pentru ca se face reclama uleiului de peste, ca fiind util în prevenirea infarctului de miocard.

Care sunt datele stiintifice în legatura cu pestele?

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Efectele acizilor grasi mononesaturati asupra sanatatii

Acizii grasi sunt descrisi dupa doua caracteristici: lungimea lantului de atomi de carbon si gradul saturarii cu hidrogen.

Acizii grasi mononesaturati au o singura dubla legatura, ce se gaseste la al 9-lea atom de carbon, de la capatul metilic (omega). În alimente se gasesc patru acizi mononesaturati, cel mai frecvent întalnit fiind acidul oleic (18:1 n-9), care reprezinta 70-72% din uleiul de masline si din grasimea de avocado si aproximativ 50% din uleiul de rapita.

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Grasimile

În organismul uman, apa constituie mai mult de 75% din greutatea totala, restul fiind alcatuit din compusi organici si anorganici. Grasimile, inclusiv trigliceridele, fosfolipidele, steroizii etc., constituie majoritatea acestor compusi, adica aproximativ 15% din greutatea corpului, ceea ce înseamna 10-15 kg la o persoana de 70-75 kg.

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Iminenta pandemie de boli cardiovasculare

În ultimii 30 de ani, în unele tari apusene, mortalitatea prin boli cardiovasculare a scazut, în timp ce, în tarile în curs de dezvoltare, s-a observat o crestere substantiala. În deceniile viitoare, morbiditatea prematura si mortalitatea prin afectiuni cardiovasculare se va dubla, si 80% dintre victime vor fi în tarile în curs de dezvoltare.

Cu exceptia unor tari situate în sudul Saharei, toate regiunile globului prezinta o crestere marcanta a mortalitatii prin infarct miocardic. Între anii 1990 si 2000, rata infarctelor, în tarile care au apartinut lagarului socialist, a crescut cu 32% la barbati si cu 18% la femei.

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Consumul de grasimi si starile depresive

Ceea ce nimeni nu si-ar fi putut închipui în trecut, acum se pare ca e dovedit stiintific, si anume ca, în starile depresive, si alimentatia joaca un rol important.

Biochimistul si psihiatrul Joseph Hibbeln, de la Institutul National de Sanatate din Washington D.C., SUA, sustine ca exista primejdia înmultirii starilor depresive, prin consumul unor grasimi ce ar trebui evitate. Aceasta idee îndrazneata si radicala e acceptata de un numar din ce în ce mai mare de psihiatri si de biochimisti.

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Uleiul de masline, nucile si semintele uleioase

Ne întrebam cu totii de ce ne îngrasam, caci nu avem impresia ca mancam prea mult. Aceasta întrebare si-o pune cea mai mare parte a populatiei globului. Una dintre explicatii este cresterea consumului de grasimi. Pentru cei care nu sunt convinsi, doresc sa prezint o statistica din Germania.

În anul 1850, consumul de grasimi pe cap de locuitor era de 12,5 kg. În anul 1900, era de 17 kg, iar în prezent, consumul anual de grasimi pe cap de locuitor este de 30 kg, din care: 8 kg - margarina, 7 sau 8 kg - unt, 5 kg - ulei, iar restul - untura si alte grasimi.

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Uleiurile în alimentatie

În Romania, uleiul cel mai des folosit provine din semintele de floarea-soarelui. În paginile anterioare am aratat efectele acidului linolic, care reprezinta 70% din acizii grasi continuti în acest ulei.

Exista însa multe posibilitati de a obtine o masa gustoasa fara uleiuri rafinate, a caror utilizare se recomanda a fi redusa la minimum. Trebuie sa ne obisnuim sa consumam grasimile în forma lor naturala, adecvata necesitatilor organismului, pentru a nu dezechilibra procesele extrem de sensibile ale corpului.

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Aminele heterociclice

Studiile epidemiologice au aratat ca alimentatia constituie un factor important în aparitia bolilor canceroase.

Acum douazeci si cinci de ani, savantii japonezi au descoperit un grup nou de compusi, foarte mutageni sau cancerigeni, grupul aminelor aromatice heterociclice. Aminele heterociclice au fost gasite în produsele din carne si din peste, pregatite ca fripturi sau la gratar, în cuptor sau prajite în tigaie, la rotiserie sau la protap.

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Mai multe proteine?

Exista înca persoane care cred ca ar trebui sa consumam mai multa carne si mai putine produse cerealiere. Loren Cordain, biolog evolutionist, de la Universitatea de Stat Colorado, Fort Collins, SUA, e unul dintre cei mai înflacarati propagatori ai dietei cu mai multa carne. Iar doctorul Atkins, în cartea lui aparuta mai de mult, sustine ca omenirea nu e bine adaptata pentru glucide si ca, pentru a fi sanatosi, ar trebui sa consumam mai multa carne si grasimi.

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Hrana mileniului al treilea: carne sau cereale?

Zilnic, populatia globului creste cu 230.000 de suflete; în fiecare zi, 230.000 de guri în plus care cer hrana.

În anul 1800, populatia globului atingea cifra de 1 miliard. La începutul secolului XX, planeta noastra avea un miliard sase sute de milioane de locuitori. Acum, suntem peste 6 miliarde. si 98% din cresterea populatiei globului are loc în tarile sarace si în curs de dezvoltare. Care va fi hrana pentru mileniul al treilea? Carnea sau cerealele?

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Consumer price index – september 2016

The Consumer Price Index for All Urban Consumers (CPI-U) increased 0.3 percent in September on a seasonally adjusted basis, the U.S. Bureau of Labor Statistics reported today. Over the last 12 months, the all items index rose 1.5 percent before seasonal adjustment.

Increases in the shelter and gasoline indexes were the main causes of the rise in the all items index. The gasoline index rose 5.8 percent in September and accounted for more than half of the all items increase. The shelter index increased 0.4 percent, its largest increase since May.

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Inflation: Causes, Costs, and Current Status

Since the end of World War II, the United States has experienced almost continuous inflation— the general rise in the price of goods and services. It would be difficult to find a similar period in American history before that war. Indeed, prior to World War II, the United States often experienced long periods of deflation. It is worth noting that the Consumer Price Index (CPI) in 1941 was virtually at the same level as in 1807.

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Economies of scale: the bigger the factory, the lower the cost

IN CONTEXT

FOCUS

Markets and firms

KEY THINKER

Alfred Marshall (1842–1924)

BEFORE

1776 Adam Smith explains how large firms can lower unit costs through labor division.

1848 John Stuart Mill suggests that only large firms can adapt successfully to certain business changes, and that this can lead to the creation of natural monopolies.

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Efficiency and fairness : make one person better off without hurting the others

IN CONTEXT:

FOCUS

Welfare economics

KEY THINKER

Vilfredo Pareto (1848–1923)

BEFORE

1776 Adam Smith’s The Wealth of Nations relates self-interest to social welfare.

1871 British economist William Jevons says that value depends entirely on utility.

1874 French economist Léon Walras uses equations to determine the overall equilibrium of an economy.

AFTER

1930–50 John Hicks, Paul Samuelson, and others use Pareto optimality as the basis of modern welfare economics.

1954 US economist Kenneth Arrow and French economist Gérard Debreu use mathematics to show a connection between free markets and Pareto optimality.

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Opportunity cost the cost of going to the movies is the fun you’d have had at the ice rink

KEY THINKER

Friedrich von Wieser (1851–1926)

BEFORE

1817 David Ricardo argues that the value of a commodity is determined by the amount of labor hours used to produce it.

AFTER

1920 Alfred Marshall argues in Principles of Economics that both supply and demand have a role in determining price.

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The competitive market: companies are price takers not price makers 2

The assumptions of Marshall’s model create certain consequences for firms in perfectly competitive industries. One of the most important of these is that firms have no power over the price that they can charge. This is because there are so many firms selling an identical product that if any one firm attempts to sell at a price higher than its competitors, it will sell nothing. This is virtually guaranteed because the consumer has perfect knowledge about the prices being asked by all firms. In this way the market price is determined by the collective interaction of all the firms and consumers, and each firm has to accept that one particular price is the price at which they can sell the product. They have to “take” the price, not make it.

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The competitive market: companies are price takers not price makers

In the late 18th century Adam Smith wrote about the impact of competition on firms’ abilities to set prices and make profits above a “natural” level.

However, there was no formal analysis of the situation until British economist Alfred Marshall published Economic Principles in 1890. The ideas in Marshall’s model remain a key part of mainstream economic theory, although the theory has been criticized as not representing the true nature of competition.

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Economic equilibrium : a system of free markets is stable

There has long been something appealing for economists about the idea that the economy may behave with the same mathematical predictability of scientific laws such as Newton’s laws of motion. Newton’s laws reduce the whole complex, teeming, physical universe to three simple, reliable mathematical relationships. Is it possible to find similar relationships in the complex, changing world of markets?

In 1851, a British professor named Francis Edgeworth published Mathematical Psychics, an early mathematical work on economics. He realized that economics deals with relationships between variables, which means that it can be translated into equations. Edgeworth thought about economic benefits in utilitarian terms. In other words believing that outcomes could be measured in terms of units of happiness, or pleasure.

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Elasticity of demand: if you get a pay raise, buy caviar not bread

The “elasticity” of demand is its responsiveness to changes in another factor, such as price. British economist Alfred Marshall is generally credited as the first economist to define the concept in 1890, but the German statistician Ernst Engel published a paper five years earlier, showing how changes in income alter the level of demand. The origins of the concept may be disputed, but its importance is not.

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An Economy Producing Consumption Goods: Model I

Figure 2.1 depicts Model I. Here, we imagine an economy that produces only consumption goods. To keep Model I as simple as possible we further suppose that the only consumption good is cars. These cars are produced by firms which are staffed by the households and owned by the households. To put it in the language of economics, the two factors of production are labor and capital, and the households own both of them. There is no role for government or for the rest-of-the-world in Model I, so these sectors are omitted.

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Robinson Crusoe's National Income

We all have an understanding of the concept of income on an individual level and what our own income is. But how should we measure the income of a whole economy? What is the relation between our income and the value of what we produce? To find the nation’s income do we just add up the incomes of the household, business, and government sectors? And how does the rest-of-the-world enter the picture? What does the nation spend its income on, and what does it save? How does savings relate to investment?

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Business Cycle Theory

It has frequently been observed that interest in business or trade cycle theory is itself cyclical (e.g. Zarnowitz 1985, p.524). In periods of sustained prosperity interest wanes, as it did in the 1960s and early 1970s when research into macroeconomic dynamics concentrated on growth theory. At the end of the 1960s the continued existence of business cycles was questioned. The experiences of the 1970s and early 1980s, especially following the 1973 and 1979 oil price shocks, brought a resurgence of interest in business cycles. In this introductory section, the main themes in business cycle research in the 1980s will be reviewed. In section: Equilibrium Business Cycle (EBC) Modelling, the equilibrium approach to business cycle modelling, which has been dominant in the 1980s, will be discussed in more detail. In section: Nonlinear Cycle Theory, recent contributions by economists who do not accept that the business cycle can be adequately modelled using the linear Frisch-Slutsky approach, and that nonlinearities must be introduced, will be surveyed in order to update the survey of nonlinear business cycle models in Mullineux (1984,). This chapter does not seek to provide a comprehensive survey of the vast literature on business cycles. Zarnowitz (1985) has recently made a Herculean attempt at this.

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Elements of geoeconomics

The historical method has been largely discredited since the Second World War. Part of the reason is that people have been learning less history since then, so the phenomenon becomes a self-fulfilling prophecy, a downward spiral. The disciplines of history and geography have been systematically neglected, in the USA and indeed in the West more generally, right up to university level. If we knew more history, this would strengthen our ability to draw historical parallels, and thus to make more accurate predictions about future events. Instead it is often wrongly assumed that we know as much as there is to know about history. The field of economics suffers greatly as a consequence.

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Investing: Taking Risks With Your Savings

People keep their savings in banks and savings and loan associations because they want a safe rate of interest. If people are willing to take a chance on earning a higher rate of return, however, they can invest their savings in other ways. Stocks and bonds offer investors greater returns, but, at least for stocks, with more risk. As you read this section, you’ll learn hat stocks and bonds are, and why they carry a risk.

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Global Supply Chain Operations

To date, our world market is dominated mostly by many well established global brands. Over the last three decades, there have been a steady trend of global market convergence – the tendency that indigenous markets start converge on a set of similar products or services across the world. The end-result of the global market convergence is that companies have succeeded on their products or services now have the whole wide world to embrace for their marketing as well as sourcing.

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Definition and trends within Purchasing Management

The aim of this chapter is to provide the reader with an introduction to Purchasing Management in order to fully appreciate the book. The chapter presents the book's definition of Purchasing Management as well as briefly presenting the potential benefits with working at a strategic level with purchasing activities for a corporation.

Furthermore trends and historical developments within the area of Purchasing Management will be presented.

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Purchasing Organization

The structure of the purchasing department is especially important in external and internal networks. The organizational model must facilitate activities in different strategic levels as well as cope with changes in external environment. By adjusting formalization and centralization levels, the organization can be positioned to best support the organization. However, no universal solution exists, as the right structure is highly company specific and dynamic over time. Therefore, this is one of the major challenges that Purchasing Management confronts within business networks.

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The Market Economy

Economics is the study of the market economy.The market economy refers to an abstract image of interaction among purposeful, "normal human beings," or actors, under a given set of conditions. The set of conditions are four:

  • a system of private property rights,

  • specialization,

  • the use of money

  • free enterprise .

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The Future Challenges supply chain management

What’s the future holds for supply chain management? The future of supply chain management is the future of the business management when there will be no business that is not part of a supply chain. The paradigm of business management will soon be converged to the paradigm of supply chain management. To precisely fortune-tell the future of supply chains is meaningless. But what’s useful is to identify and explore some challenges that we better prepare ourselves for. Three key challenges have been identified and discussed here.

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An Overview of Economics

Economics is one of the oldest and most influential of intellectual disciplines. Practically all of the great thinkers, from Aristotle to Einstein, have tried their hand at it, and the great economists like Adam Smith, Thomas Malthus, David Ricardo, John Maynard Keynes and Milton Friedman rank among the most influential minds in our history. The economic paradigm permeates our thinking about practically every area of human activity. Military analysts talk in terms of “assets” and “trade offs” while theologians quote economic statistics. Adam Smith’s ideas about competition had a strong influence on Charles Darwin’s study of biology. Insect colonies are said to “invest” in nest building. Our thinking about politics and social behavior draws heavily on ideas about incentives, trading, and maximization that come from economics.

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