INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION

In the context of the global economic crisis, small and medium enterprises are most affected. That is why the problem that arises more frequently is the harmonization of national legislation with the European legislation. The necessity to implement specific standards for SMEs appeared in order to provide them a beneficial framework for better economic and financial market positioning. In this respect, the International Accounting Standards Board issued in 2009 IFRS for SMEs, a referential aiming to the simplification of accounting procedures, reconciliation and increase of confidence of potential investors (stakeholders). The question of compatibility of these standards with the European Accounting Directives appears in situations where they may choose to use IFRS for SMEs. The aim of this paper is to evaluate the incompatibilities between IFRS for SMEs and the European Accounting Directives and to analyze the results concerning the implementation of the IFRS for SMEs in Europe. Through this article we want to contribute to the SME accounting area of knowledge.IFRS for SMEs, compatibility, European Accounting Directives, harmonization, reconciliation, implementation

PROBLEMS AND COSTS OF THE EUROPEAN UNION EXPANSION WITH OVER 27 STATES

Once on his way to enlargement, the European Union has taken a road of no return. History has shown that all candidate countries have become a point of EU Member States. The question thus is not where you go to the European Union enlargement, but how it will look after the enlargement of the Union politically, economically and socially. The objective of this paper is to analyze potential problems and costs of enlargement beyond the 27 states. Thus, we performed an analysis on the implications of enlargement to the Balkans to Asia Minor and even to the former Soviet bloc countries.EU enlargement candidate countries, potential candidate countries, the Balkans, Turkey

Study on Quality in the Accounting Profession in General, and in Audit, in particular, through the Perspective of Taking Responsibility

Although it is considered a present topic, we can nevertheless notice, after a close analysis of specialized literature, especially of foreign studies, that a lot has been written on the subject of audit and accounting quality, but things are far from being clarified. Even in our country, we could notice papers that dealt with the same issues, but which are not well supported practically. Nevertheless, we can see a diversity of approaches in foreign literature concerning this topic, including the wish to identify or even to suggest indicators, as well as models for quantifying quality in the accounting profession. For the considered studies, the results of statistical analyses reveal the interdependency between the time period when the articles were published, the typology of the examined studies, and their topics. The purpose of this study is to establish correspondences between a series of qualitative factors, which significantly influence both the quality of the financial-accounting information and the quality of the accounting profession. Through this approach, we will attempt to sketch a profile of the scientific level of the materials in the field of audit and accounting quality

Anti-staphylococcal activity and mode of action of thioridazine photoproducts

Antibiotic resistance became an increasing risk for population health threatening our ability to fight infectious diseases. The objective of this study was to evaluate the activity of laser irradiated thioridazine (TZ) against clinically-relevant bacteria in view to fight antibiotic resistance. TZ in ultrapure water solutions was irradiated (1–240 min) with 266 nm pulsed laser radiation. Irradiated solutions were characterized by UV–Vis and FTIR absorption spectroscopy, thin layer chromatography, laser-induced fluorescence, and dynamic surface tension measurements. Molecular docking studies were made to evaluate the molecular mechanisms of photoproducts action against Staphylococcus aureus and MRSA. More general, solutions were evaluated for their antimicrobial and efflux inhibitory activity against a panel of bacteria of clinical relevance. We observed an enhanced antimicrobial activity of TZ photoproducts against Gram-positive bacteria. This was higher than ciprofloxacin effects for methicillin- and ciprofloxacin-resistant Staphylococcus aureus. Molecular docking showed the Penicillin-binding proteins PBP3 and PBP2a inhibition by sulforidazine as a possible mechanism of action against Staphylococcus aureus and MRSA strains, respectively. Irradiated TZ reveals possible advantages in the treatment of infectious diseases produced by antibiotic-resistant Gram-positive bacteria. TZ repurposing and its photoproducts, obtained by laser irradiation, show accelerated and low-costs of development if compared to chemical synthesis.publishersversionpublishe

Biological Evaluation of Products Formed from the Irradiation of Chlorpromazine with a 266 nm Laser Beam

Models that can predict consumer choices are essential technical support fordecision makers in many contexts. The focus of this thesis is to address predictionproblems in discrete choice models and to develop methods to increase the predictivepower of these models with application to car type choice. In this thesis we challengethe common practice of prediction that is using statistical inference to estimateand select the ‘best’ model and project the results to a future situation. We showthat while the inference approaches are powerful explanatory tools in validating theexisting theories, their restrictive theory-driven assumptions make them not tailormadefor predictions. We further explore how modeling considerations for inferenceand prediction are different.Different papers of this thesis present various aspects of the prediction problemand suggest approaches and solutions to each of them.In paper 1, the problem of aggregation over alternatives, and its effects on bothestimation and prediction, is discussed. The focus of paper 2 is the model selectionfor the purpose of improving the predictive power of discrete choice models. Inpaper 3, the problem of consistency when using disaggregate logit models for anaggregate prediction question is discussed, and a model combination is proposedas tool. In paper 4, an updated version of the Swedish car fleet model is appliedto assess a Bonus-Malus policy package. Finally, in the last paper, we present thereal world applications of the Swedish car fleet model where the sensitivity of logitmodels to the specification of choice set affects prediction accuracy.QC 20160115</p

Genetic diversity of NS5A protein from hepatitis C virus genotype 3a and its relationship to therapy response

<p>Abstract</p> <p>Background</p> <p>The quasispecies nature of HCV may have important implications for viral persistence, pathogenicity and resistance to antiviral agents. The variability of one of the viral proteins, NS5A, is believed to be related to the response to IFN therapy, the standard treatment for infection. In this study we analyzed the quasispecies composition of NS5A protein in patients infected with HCV genotype 3a, before IFN therapy.</p> <p>Methods</p> <p>Viral RNA was isolated from samples of 12 patients: four sustained virological responders (SVR), four non-responders (NR), and four end-of-treatment responders (ETR). cDNA was synthesized, the NS5A region was amplified and the fragments obtained were cloned. Fifteen clones from each patient were sequenced with eight primers, generating 179 contigs.</p> <p>Results</p> <p>Higher values for substitution (either synonymous or non-synonymous) and for distance were found in the SVR group. However, the NR group showed relatively more non-synonymous mutations than the other groups, owing to the higher values of dN/dS in complete NS5A and most specific regions. Overall, NS5A protein is undergoing purifying selection, since all dN/dS ratios values are below 0.5.</p> <p>Conclusions</p> <p>Our study provides an overview of the genetic variability of complete NS5A protein in HCV genotype 3a.</p

The 42nd Symposium Chromatographic Methods of Investigating Organic Compounds : Book of abstracts

The 42nd Symposium Chromatographic Methods of Investigating Organic Compounds : Book of abstracts. June 4-7, 2019, Szczyrk, Polan

ROLUL AUDITULUI INTERN ÎN OPTIMIZAREA GUVERNANłEI CORPORATIVE

In this paper, the debate of this subject is highly motivated by the importance of how acompany is managed in the context of recent changes that have occurred in the globaleconomy and, implicitly, in the context of the new trends of globalization, and the updatedof the concept of "corporate governance". In practice, the implementation and thedevelopment of corporate governance have influenced the nature and the evolution ofinternal audit witch has become increasingly important over the years. For the last 25 years,the interest in corporate governance has fueled the strength of internal audit all over theworld. Nowadays, the presence of internal auditors, in the context of a controversial world,where transparency is often absent, responsible for both "principles of corporategovernance" to ensure transparency of transactions organization and “management need tobring added safety to stakeholders and shareholders” enable the organization to have thecourage to implement the strategy into practice correctly and efficiently

PROBLEMS AND COSTS OF THE EUROPEAN UNION EXPANSION WITH OVER 27 STATES

Once on his way to enlargement, the European Union has taken a road of no return. History has shown that all candidate countries have become a point of EU Member States. The question thus is not where you go to the European Union enlargement, but how it will look after the enlargement of the Union politically, economically and socially. The objective of this paper is to analyze potential problems and costs of enlargement beyond the 27 states. Thus, we performed an analysis on the implications of enlargement to the Balkans to Asia Minor and even to the former Soviet bloc countries