HISTORICAL COST VERSUS FAIR VALUE

The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. The increased importanhistorical cost, fair value, valuation, accounting system

Analysis of International Accounting Regulations with Regards to Fair Value

Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand. One of the coordinates of accounting globalization is the fair value based valuation system. This tendency arises from the contents of international accounting standards and from the progress of world-wide regulating practice. The economic and market events of the past years have highlighted the importance of fair value measurements used in financial statements and have emphasized the need for consistency and comparability in those measurements in financial statements prepared around the globe.fair value, harmonization, IASB, FASB, Accounting Directive, IFRS, FAS, Exposure Draft

CASE STUDY ON RE-ADJUSTMENTS DEPENDING ON PRICE MODIFICATION

Inflationary moments, characterized by significant price rises, have proved that accountingsystems based on historical costs provide a distorted image of the reality: the elements ofthe balance sheet are under-valuated, and the stock-related expenses and amortization in theprofit and loss account are also under-valuated. Under these circumstances, the result isover-valuated, and its distribution leads to allotments from the company’s capital. In thispaper we draw up a case study with regards to the methods used for adjusting pricemodification, clearly outlining, through a comparative analysis, the main differencesbetween the accounting system based on historical cost and inflation accounting

HISTORICAL COST VERSUS FAIR VALUE

The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. The increased importa

Хирургическое лечение одностороннего отека легкого вызванного острым инфарктом миокарда

Severe acute mitral regurgitation is among the common causes of a lesser-identified complication such as unilateral pulmonary edema. The presence of consolidation syndrome in the upper right lobe could be considered as a suggestion for possible unilateral pulmonary edema in a patient with acute coronary syndrome. We present a case with unilateral pulmonary edema caused by acute mitral regurgitation from myocardial infarction, resolved after valve replacement with a mechanical valve, being monitored during 4 years postoperativelyInsuficienţa severă de valvă mitrală instalată acut este printre cauzele frecvente ale unei complicaţii mai rar diagnosticate cum este edemul pulmonar unilateral, iar sindromul de consolidare localizat la nivelul lobului superior al plămânului drept, ar putea fi considerat un indiciu sugestiv la un pacient cu sindrom coronarian acut. Prezentăm cazul unei paciente care a dezvoltat edem pulmonar unilateral cauzat de regurgitare mitrală acută din infarct miocardic, rezolvat prin aplicare de proteză mecanică de valvă mitrală, monitorizat pe parcursul a 4 ani postintervenţieТяжелая острая недостаточность митрального клапана является одной из частых причин одностороннего отека легких, а выявление синдромa уплотнения легочной ткани, расположенный в верхней доле правого легкого, может быть подсказкой для правильного диагноза у пациента с острым коронарным синдромом. Представляем случай пациентки, у которой развился односторонний отек легких, вызванный острой митральной регургитацией из-за инфаркта миокарда. Хирургическое лечение с заменой митрального клапана был оптимальным хирургическим лечением его дисфункции и разрешил отек легких с улучшением состояния пациентки, которая наблюдалась 4 года после операци

Bioactive compounds of pumpkin juice assortments

The purpose of this study was to obtain and characterize of some fresh pumpkin juices with addition of water, walnuts, honey, cinnamon and fresh peppermint leaves. Total soluble content, vitamin C by titration with a 2,6-dichlorophenolindophenol sodium, antioxidant capacity by FRAP assay and total phenolic content by Folin-Ciocalteu method were analyzed. Vitamin C content ranged from 0.09 to 0.15 mg/mL, with 0.13 mg/mL in individual pumpkin juice; the juice assortment without walnuts has the lower vitamin C content. Among the investigated juices, the pumpkin juice assortment with all ingredients have the higher amount total polyphenol content (4.19 mM GAE/mL) and the total antioxidant capacity (2.53 mM Fe2+/mL). We observed that the fresh pumpkin juice assortments are a real source of bioactive compounds

Potenţialul unor microorganisme şi plante indigene de eliminare a metalelor grele din sol

Heavy metals found in soils from different industrial sources or mining activities are persistent inorganic pollutants able to bioaccumulate along the food chain and cause negative effects in theenvironment and for human health. Differentphysical, chemical and biological processes are applied for their removal from soil environments. Biological processes become more and more preferred, since bioremediation strategies have often proved to be more advantageous than the conventional remediation tools, mainly because these processes can be implemented directly onto the contaminated sites (in situ). In this context, the present paper examines the abilityof microorganisms and plants to remove heavy metals from soil, in terms of tolerance and bioaccumulation. A particular interest is given to the bioaccumulation processes of metals by proteobacteria, bacilli and actinobacteria, alone or in synergismwith indigenous plants. Also, some advances in the biosorption of highly toxic heavy metal ions as Cr(VI) and Cd(II) are just discussed,together with various strategies and practices to explore the synergism between microorganisms and plants as valuable biological resource for increasing tolerance against heavy metals and strengthening the bioremediation processes

Chemical composition of some flour mixtures with high nutritional value

The objectives of this study were to optimize high nutritional blends obtained by partial substitution of white wheat flour 550 (WWF) with rye flour (RF), oat flour (OF), quinoa flour (CF) and maize flour, respectively, and assessing the impact of using these mixtures on the sensory qualities of multigrain bread. WWF has been substituted by 5%, 10%, 15%, 20% and 25% RF, OF, QF and MF, respectively. As for flours and flours mixtures, the following determinations were carried out: moisture, protein content, ash content, fat content, fiber content, and total carbohydrate content. The resulting mixtures had high protein content (11.23% at M6 and 11.91% at M3), fiber (2.71% at M6 and 3.68% at M1), ash (1.28% at M6 and 1.70% at M3) fat (2.61% at M6 and 3.42% at M1) and low carbohydrates (65.74% at M1 and 68.02% at M6) and moisture ranged between 13.77% at M1 and 14.15% at M6. Based on the obtained results regarding the physic-chemical composition of the M1 ÷ M6 mixtures, it can be appreciated that all these mixtures are suitable for being used in obtaining bakery products (multigrain bread) according to the established substitution amounts, because all the results obtained for the nutritional and quality parameters had the values closest to the daily nutritional needs of the human body for good development and function