Morality, Ethics and True Image in Business Accounting

By its nature, the accounting field is in a close connection with ethics, morality and religion. The concepts of morality, ethics and religion are closely connected to each other and at the same time they are complementary. How many bankrupts occurred in economy and how many human dramas could be avoided if morality should have been present? How many rich people could be aware of the sufferings of the majority if the ethics of business would have been known to them? In our everyday living, all over the world and maybe especially in our Romanian space, we very much need a “minima moralia” in the businesses field. The fiddle from the public money, the fiscal evasion, reprogrammed payments and payment exemptions represent main objectives when starting the serious campaign of the moral sanitation in the business field. The temptation of money appeared the same time as “scene” entering of this sign of value. The mirage of the fortune has the same age with “homo oeconomicus”. The true image, as a criterion of performance of the accounting field, is basal established on the concepts of ethical and moral nature: truth, honesty, regularity, reality, neutrality, continuity, permanency, etc. The achievement of the accounting truth claims, in equal parts, serious elements of professionalism. A real “fire test” for us is to prove through real facts the absolute governing of an unwritten law: we have to say what we think and, mostly, we must do what we say

Morality, Ethics and True Image in Business Accounting

By its nature, the accounting field is in a close connection with ethics, morality and religion. The concepts of morality, ethics and religion are closely connected to each other and at the same time they are complementary. How many bankrupts occurred in economy and how many human dramas could be avoided if morality should have been present? How many rich people could be aware of the sufferings of the majority if the ethics of business would have been known to them? In our everyday living, all over the world and maybe especially in our Romanian space, we very much need a “minima moralia” in the businesses field. The fiddle from the public money, the fiscal evasion, reprogrammed payments and payment exemptions represent main objectives when starting the serious campaign of the moral sanitation in the business field. The temptation of money appeared the same time as “scene” entering of this sign of value. The mirage of the fortune has the same age with “homo oeconomicus”. The true image, as a criterion of performance of the accounting field, is basal established on the concepts of ethical and moral nature: truth, honesty, regularity, reality, neutrality, continuity, permanency, etc. The achievement of the accounting truth claims, in equal parts, serious elements of professionalism. A real “fire test” for us is to prove through real facts the absolute governing of an unwritten law: we have to say what we think and, mostly, we must do what we say.morality; ethics; religion; true image; deontology; businesses.

Limiting Civil Liability in the Sphere of Business Auditing

The statutory audit of business entities is represented by the audit of annual financial accounts or consolidated financial accounts, according to the Community legislation transposed in national regulations. Negligence or imprudence in performing the activities related to this type of audit entail special consequences. It is to some of the elements derived from this context that we refer in this paper, especially as there is often the underlying risk for the auditor to be held liable. It is worth noting that one cannot claim several compensations for the same action. Then, the auditor is not jointly liable with the other authors of the illicit actions which have caused damages. On the other hand, limited liability does not apply to the situations when it has been proven that the auditor has breached his professional duties with direct intent

Limiting Civil Liability in the Sphere of Business Auditing

The statutory audit of business entities is represented by the audit of annual financial accounts or consolidated financial accounts, according to the Community legislation transposed in national regulations. Negligence or imprudence in performing the activities related to this type of audit entail special consequences. It is to some of the elements derived from this context that we refer in this paper, especially as there is often the underlying risk for the auditor to be held liable. It is worth noting that one cannot claim several compensations for the same action. Then, the auditor is not jointly liable with the other authors of the illicit actions which have caused damages. On the other hand, limited liability does not apply to the situations when it has been proven that the auditor has breached his professional duties with direct intent.auditing contract; insurance; negligence/imprudence in the performance of duties; civil liability; faults; offences; damages.

Ionomycin-induced Ca2+ overload is not accompanied by mitochondrial membrane potential dissipation in murine pro-B cells

There are extremely few data concerning the involvement of Ca2+ fluxes in the apoptosis of the pro-B cell type Ba/F3. Thus, we aimed the characterization of ionomycin-induced effects on Ba/F3 cells in vitro. Our obtained data show that cytosolic Ca2+ increased in Ba/F3 cells by 1 μM ionomycin in the presence of 1 mM Ca2+ for 24 hours did not induced significant effects on the mitochondrial membrane potential as compared with control cells. The same effects were also associated by the higher concentrations of ionomycin, e.g. 10 μM, in contrast with that induced by the treatment with staurosporine 10 μM. Thus, Ba/F3 cells are resistant toward the collapsing of mitochondrial membrane potential induced by cytosolic Ca2+ overload, as shown by the use of JC-1 fluorescent dye and laser confocal microscopy

BIOCHEMICAL EFFECTS OF TLRs, CXCL12, AND NECROSOME ACTIVATION ON PRO-B LYMPHOCYTE APOPTOSIS IN THE PRESENCE OF FIBROBLASTS

Aim of the study The accelerated development of the tumor mass in acute lymphoblastic leukemia depends not only on the proliferative rate of cells but also on the rate of apoptosis, with NR4A1 dually controlling both the survival and death of tumoral cells. Material and methods The experimental plan of the actual studies was represented by highlighting the effects of the activation of the NR4A1 orphan receptor, in the presence of exosomes released from gingival fibroblasts, on the apoptosis of tumor precursors of B lymphocytes, pro-B respectively, and also in the presence of toll-like receptors, CXCL12, and necrosome modulators. Results The obtained results demonstrate that between the apoptosis induced by cytosporone B in the case of exosomes+ pro-B cells, after 48 hours of diverse treatments, and the control cells, there are statistically significant differences (the averages being comparatively 71.84% for 1 µM lipopolysaccharide; 91.25% for 1 µM AMG9810; 63.14% for 1 µM necrostatin 2 racemate; 61.77% for 1 µM tannic acid; and, respectively, 10% for control ones). Conclusions The most important effects of enhancing apoptosis induced by cytosporone B in the presence of exosomes released from gingival fibroblasts were under the following treatments: lipopolysaccharide in chronic conditions; inhibition of the functioning of TLR4 receptors; reduction of RNA for the toll-like receptors TLR4 and TLR2; and inhibition of the CXCL12 pathway. Thus, it is demonstrated that the exosomes of the tumoral microenvironment (gingival fibroblasts in this case) greatly influence the development of tumoral cells, in balance with apoptosis

GINGIVAL FIBROBLAST EXOSOMES MODULATE PRO-B CELLS PROGRAMMED DEATH IN VARIOUS EXPERIMENTAL CONDITIONS

Aim of the study In cancer cells, NUR77/NR4A1 orphan receptors appear at the core of the functional picture as an oncogenic survival factor, however, it becomes a potent killer when certain activations of cell death phenomena occur. Material and methods The experimental studies we performed included the assessment of pro-B lymphocytes programmed death, induced as a result of activation of the NR4A1 orphan receptor, when treated with cytosporone A and gingival fibroblast-derived exosomes in the presence of apostatin 1, R-7050, and urolithin B. Results The real and distinguishable most important effects on apoptosis of pro-B lymphocytes, induced by cytosporone A, when also using exosomes liberated from gingival fibroblasts, were associated with the following reagents treatment: urolithin B, and R-7050. On the other hand, apostatin 1 had no significant effects when associated with cytospone A treatment. Conclusions So, inhibition of NF-κB pathway and of TNF-α receptors might increase the apoptotic degree induced by activation of NUR77/NR4A1 orphan receptors by cytosporone A, as well as the presence of exosomes derived from gingival fibroblasts. Moreover, the TRADD inhibition had no effects in the above conditions. The tumoral niche seems to be really of great importance when referring to the gingival tissue and leukemia precursors development

Evaluation Neutrophil Chemotaxis Disfunction to Aggressive and Chronic Periodontitis

Aim: In this study, we attempted to identify the proteins involved in aggressive periodontitis and chronic periodontitis associated with neutrophil chemotaxis dysfunction. Material and Methods: method were examined in neutrophils from four types of subjects using the real-time polymerase chain reaction: twenty patients suffering from aggressive periodontitis with or without the dysfunction, 15 patients with chronic periodontitis, and 15 controls. A two-dimensional fluorescence difference gel electrophoresis system was used to detect differences in protein expression between neutrophils from four patients suffering from aggressive periodontitis combined with neutrophil chemotaxis dysfunction and those from four controls. Results: Four proteins, displayed a higher protein expression level in the neutrophils from the patients suffering from aggressive periodontitis combined with the neutrophil dysfunction than in those from the control group. The caldesmon mRNA levels in the neutrophils from the patients suffering from aggressive periodontitis combined with the neutrophil dysfunction were high compared with those in the neutrophils from the patients suffering from the other two types of periodontitis and those from the control group. Conclusion: The levels of protein production in neutrophils from aggressive periodontitis patients with the dysfunction were higher than those in neutrophils from the control group. In particular, caldesmon is a candidate marker of aggressive periodontitis combined with neutrophil chemotaxis dysfunction

Janus kinases affect thrombopoietin receptor cell surface localization and stability.

The thrombopoietin receptor (TpoR) regulates hematopoietic stem cell renewal, megakaryocyte differentiation, and platelet formation. TpoR signals by activating Janus kinases JAK2 and Tyk2. Here we show that, in addition to signaling downstream from the activated TpoR, JAK2 and Tyk2 strongly promote cell surface localization and enhance total protein levels of the TpoR. This effect is caused by stabilization of the mature endoglycosidase H-resistant form of the receptor. Confocal microscopy indicates that TpoR colocalizes partially with recycling transferrin in Ba/F3 cells. The interaction with JAK2 or Tyk2 appears to protect the receptor from proteasome degradation. Sequences encompassing Box1 and Box2 regions of the receptor cytosolic domain and an intact JAK2 or Tyk2 FERM domain are required for these effects. We discuss the relevance of our results to the reported defects of TpoR processing in myeloproliferative diseases and to the mechanisms of Tpo signaling and clearance via the TpoR

EXPERIMENTAL TREATMENT INVOLVING APITHERAPY IN HEREDITARY HEMOLYTIC ANEMIA

Hemolytic anemia is a form of anemia in which red blood cells are destroyed and removed from the bloodstream before their usual lifespan is up. Anemia appears because the red blood cells are destroyed faster than the bone marrow can produce them. The etiology of premature erythrocyte destruction is diverse and can be due to conditions such as intrinsic membrane defects (hereditary spherocytosis, hereditary elliptocytosis), abnormal hemoglobins (sickle cell disease, thalassemia), erythrocyte enzymatic defects (G-6-PD deficiency, pyruvate kinase deficiency), immune destruction of erythrocytes, mechanical injury, and hypersplenism. Intrinsic hemolytic anemias are often inherited; these conditions produce red blood cells that do not live as long as normal red blood cells. Classical treatment of hereditary hemolytic anemia consists of corticosteroids, splenectomy, immunosuppressive drugs or plasmapheresis. The purpose of our study was to assess the effects of an experimental apitherapy treatment on a batch of mutant mice with hereditary hemolytic anemia