Keywords: texturalism; texture; sound mass; Varèse; Xenakis; Ligeti.
Although identifying and defining texture as a specific sound organization in sound mass compositions comes about frequently in contemporary musicology, only a handful of researchers regard this as a tendency of what turns out to be a large number of composers towards an aesthetic with underlying principles of composition. A delimitation of a notion that includes such a diversity of compositional methods into a stylistic unity still tapped into by composers is achieved by analysing some particular characteristics of a few textural pieces and other attributes that are common to various other pieces. The suggested theory of texturalism thus systemizes an important part of the 20th century music in which compositional techniques of other style defining musical practices are grouped together with singular technical features.
More...Keywords: valuation; fixed assets; national accounting regulations; international accounting standards.
The accounting practice uses value expressions to record, centralize and generalize data, which requires a correct utilization of valuation as procedure of the accounting method. In this article, I have provided a comparison between the national accounting regulations and the international accounting standards, in an attempt to bring to light the main differences existing between the two accounting reference systems in that which concerns the valuation of fixed assets.
More...Keywords: financial statements; IPSAS; national norms; public sector.
Harmonization is the process by which rules or national accounting standards that differ from country to country, sometimes divergent, are improved to be comparable and such way getting uniform interpretation in those countries. The result of harmonization is ensuring comparability of national accounting systems on regional and/or international level by total or partial application of common rules. Financial statements are public institutions using public funds mirror. By a positivist research, we present in parallel the specific content of IPSAS - IAS financial statements, compared with national norms. The results will be useful for both theorists, who will assess the closeness between the two referential, and practitioners who can find solutions to specific problems of their business.
More...Keywords: arbre généalogique; Giuleşti; propriétaire; transmission de la propriété; village
Cet ouvrage se propose de présenter quelques aspects concernant l'historique de la terre de Giuleşti (district de Neamţ) et de ceux qui l'ont administré¬e en tant que propriétaires jusqu'aux premières décennies du XIXe siècle. Cette recherche est fondée sur l'arbre généalogique élaboré le 1 mai 1828, à la suite d'une demande faite par Chira Maria, appartenant à la famille Urecheanu, qui possédait des parties des terres dans les villages de Giuleşti, Munteni, Sârbi, Sohodol (district de Neamţ) et Baba Ră (district de Vaslui), et qui sollicitait la délimitation des frontières de ces terres. A partir des données fournies par cette ce document le présent ouvrage tente de clarifier certains éléments concernant la manière dont la propriété s'est déroulée dans le village de Giuleşti, à partir Ieremia, vistiernic (trésorier) pendant le règne d'Etienne le Grand, jusqu'aux propriétaires des siècles suivants, appartenant aux familles Bogza, Galiţă, Giuncu, Gorovei, Hermeziu, Scorţescu et Urecheanu. Les résultats de cette recherche sont susceptibles de contribuer à enrichir les données concernant la transmission de la propriété et l'historique de quelques familles de la petite et moyenne noblesse de la Moldavie médiévale.
More...Keywords: inflation; re – valuation; fixed assets; accounting legislation
A partial solution for obtaining a correct image in the financial statements under inflation conditions stands in the re-valuation of the company assets. The dramatic inflationist process that was a characteristic of our national economy after 1998, although it showed a tendency to improve over the past few years, has imposed the need to create a legal framework required for the application of procedures that may correct the incidence of inflation over financial statements, and thus the solution of re-valuation was adopted by the Romanian accounting legislation also.
More...Keywords: mineriads; manipulation; solidarity
Book review - Rus, Alin. (2007) The mineriads: between political manipulation and workers’ solidarity – foreword by Ruxandra Cesereanu, introduction by John Glendhill, Bucharest, Curtea Veche
More...Keywords: multiculturalism; public space; European identity; citizenship.
A theme that appears frequently in public debate, in recent years, concerns the future and destiny of a united Europe, from the cultural approach of the European integration, the relationship between national and European level, the relationship between the national cultures in the European space and the possibility of the emergence of a European cultural identity with supranational character. Therefore, the present paper starts from Giovanni Sartori’s assertion according to whom, Europe is faced with the dilemma of multiculturalism versus pluralism aiming to examine whether the model of multiculturalism can be viable given that European public space became a geopolitical environment that is experiencing a new institutional arrangement between nation states and a new paradigm of coexistence of the cultural differences.There are analysed, in chronological perspective, the evolution of the European integration process focusing on the fourth level, the cultural one. Thus, the construction of a common European cultural space that, deeply, closes the citizens, the nations, the ethnicities, the societies and the regions proves to be the most difficult task that removes more and more European Union
More...Keywords: heritage and education;Moldova;
More...Keywords: career guidance; ICT applications; parents; students; teachers; virtual career centres;
The present article analysis and poses an important question concerning school counsellors’ knowledge regarding the use of virtual career centres in the practice of counselling and guidance. The design of the paper is based on theoretical analyses on the basis that these virtual career centres are needed to ensure a better practice. Several types of ICT applications and Internet-based services have emerged since the last decades of the previous century: for example, email, chat, newsgroup, websites, SMS (text messaging), telephone, software (CD-ROM and free-standing computer programs) and video-conferencing (Watts & Offer, 2006). Thus, these new technology enables the use of such resources at a wide range, but at the same time, it also poses other challenges ahead. The documentary analysis concerning these virtual career centres developed and how these technologies are being used to assist different school actors (students, parents and even teachers) in developing their career management skills and making informed and realistic decisions about occupational, educational, training and employment choices will be investigated throughout the paper. The results of our theoretical analysis obtained from different studies (national and international) will bring into light a theoretical imagine on the one hand, how is it beneficial and if it is being used and on the other hand in guidance practice (advantages/disadvantages, school level, teachers’ implication etc.) are just some of the issues being analysed throughout this paper. Furthermore, the paper will emphasizes the role of the school counsellors and the role of teachers regarding the use of virtual career guidance centres in Romanian schools (advantages, limits, opportunities, threats, strengths etc.).
More...Keywords: musical preparation; a cappella; personal contribution; analysis; collaboration;
Maybe the most provocative personal experience regarding the musical training of the actors, certainly the most interesting, the composing of the "Jungle Book" show directed by Răzvan Mazilu, required the total involvement of the director and close collaboration with the musical producer concerning the instrumental part recorded on tape. The analysis of "The Song of the Eagles" reflects the personal contribution in the organic dramaturgy of the show.
More...Keywords: Hungary; Athos; Orthodoxy; Romanian; Priest
„Church and nationality. Case study: the Romanian Orthodox in Hungary and the Athonite area”. This study submits to the reader an analysis of two cases: the denationalisation of the Romanians in Hungary, and the relation between Romanian ethnics with the different ethnic groups on Mount Athos. We believe that by reading the material the reader will understand the similarity between the two cases.
More...Keywords: marriage; divorce; Orthodox Church; holy canons;
Divorce continues to be a crucial point of controversy between Orthodox and Catholics. Thus, the genesis of this research stems from the affirmations about the divorceist character of the Orthodox Church versus the still rigid attitude of the Catholic Church on this matter. The article aims to clarify some terminological issues and shed light on how the civil practice of divorce entered the ancient Church. An essential point of discussion is the presentation of two main theories of divorce in the Orthodox Church today. The article is based on documentary and canonical-juridical sources and uses a historical and critical methodology.
More...Keywords: reforms; theatrical studies; mask; actor; commedia dell’arte; Cluj;
The Article defends the actor’s mask training from the reformist trends that consider the mask study to be no longer necessary or topical. The author identifies one of the causes of this attitude in the purpose of higher education in Europe that has changed in the recent years. Students are unfortunately encouraged to have employment-focused consumer behaviours, therefore are more concerned with the results than with the process of learning and personal development. Specifically, the question arises whether academic studies, theatre, in this case, are intended only for the training of future employees or, without excluding, of course, this goal, they are rather ways to model behaviours, to (in)-form the spirit, to educate critical thinking and, last but not least, to endow students with an ethos that will allow them to be, as future theatre artists, spokesmen of free expression, the “mirror of the times”? The study continues with a brief exposition of the principles, themes and benefits of mask training. In the final part, the author presents the results of a mini-survey among graduates of the Cluj theatre school, questioned about the role of mask studies in their professional careers.
More...Keywords: pet food; work; purchasing behaviour; COVID-19 pandemic; Romania;
The pet food industry faced changes recently determining important market growth. During the COVID-19 pandemic the pets’ popularity increased as many people wanted to adopt or buy a pet during this period. Also, in respect with the workplace, the COVID-19 pandemic divided the pets’ owners in those who worked from home or hybrid and those who worked from the workplace. The main goals of the research are to analyze the factors that pet owners consider when they are purchasing pet food products, and the budget allocated for pet food products according to how pets’ owners worked in this period. Based on descriptive research, the study revealed that those who worked from home/ hybrid during the pandemic period put more emphasis on product quality and brand awareness and less on price. Those who have worked at workplace more emphasis on price and less on the quality of pet food.
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