SOME CONSIDERATIONS REGARDING LETTER OF CREDIT ACCOUNTING

Cash, as a means of money, is a mandatory component of the accounting system because accounting can only work with values, through which take place the generalization and expression of the reality of economic phenomena. From the point of view of cash classification, depending on the presentation, we identify the letter of credit, known as a financial instrument for securing payment, also illustrating its classification with the necessary example. The topicality of the article results from the consideration that researching the specialized literature for the last years, the authors noticed the absence of articles addressing this topic. The research methods used include such methods as the normative documentary method, induction and deduction, analytical study, etc. The purpose of this article is to highlight the main arguments of using the letter of credit in terms of literature, both national and international, in order to motivate economic agents in its use, because from the moment of issuance, the supplier is assured that all the provisions of the commercial contract will be observed by the buyer

EFFECT OF 12-MONTH RESISTANCE TRAINING ON PHYSICAL FUNCTION IN POSTMENOPAUSAL WOMEN WITH OSTEOPENIA OR OSTEOPOROSIS: A PILOT STUDY

Objective. The present study aimed to evaluate the effects of 12-month resistance training (6 reps x 70% of 1RM + 6 reps x 50% of 1RM) in physical performance in women with postmenopausal osteoporosis or osteopenia. Methods: Ten women with postmenopausal osteopenia/osteoporosis were divided into a exercise group (EX, n = 5) and control group (C, n = 5). The training program included exercises for upper and lower limb muscles with intensities of 50 – 70% of 1RM over a period of 12 months (twice weekly, 50 minutes training session). Physical performance was evaluated before and at the end of the study using the 30-second sit to stand test 30-second arm-curl test. Results: At the end of the study, the results of 10 patients were analyzed. A significant improvement was noted in physical performance for exercise group compared to control group: arm curl test (22.2±0.8 vs. 20.2±0.8, p = .014, r = -0.78) and chair stand test (19.8±0.8 vs. 17.6±1.7, p = .023, r = -0.72). Conclusion: Resistance training program improves physical performance among women with postmenopausal osteopenia/osteoporosis. REZUMAT. Efectele programului de antrenament cu rezistență pe o perioadă de 12 luni asupra performanțelor fizice la femeile cu osteopenie/osteoporoză postmenopauză: studiu pilot. Obiectiv: Studiul de față a urmărit să evalueze efectele antrenamentului de rezistență de 12 luni (6 repetări x 70% din 1RM + 6 repetări x 50% din 1RM) asupra performanțelor fizice la femeile cu osteoporoză sau osteopenie postmenopauză. Material și metode: Zece femei cu osteopenie / osteoporoză postmenopauză au fost împărțite într-o grupă experimentală (EX, n = 5) și grupă de control (C, n = 5). Programul de antrenament a inclus exerciții pentru mușchii membrelor superioare și inferioare, cu intensități de 50 - 70% din 1RM pe o perioadă de 12 luni (de două ori pe săptămână, 50 minute sesiunea de antrenament). Performanța fizică a fost evaluată înainte și la sfârșitul studiului, folosind testul de flexie a antebrațului pe brat în 30 de secunde cu o ganteră de 2 kg în mână (arm curl test) și testul de ridicare din așezat în stând în 30 de secunde (chair stand test). Rezultate: La sfârșitul studiului, au fost analizate rezultatele a 10 subiecți. S-a observat o îmbunătățire semnificativă a performanței fizice în cadrul grupei experimentale, în comparație cu grupa de control: testul de flexie a antebrațului pe braț (22.2 ± 0.8 vs. 20.2 ± 0.8, p = 0.014, r = -0.78) și testul de ridicare din așezat în stând (19.8 ± 0.8 vs. 17.6 ± 1.7, p = 0.023, r = -0.72). Concluzie: Programul de exerciții cu rezistență îmbunătățește performanța fizică în rândul femeilor cu osteopenie / osteoporoză postmenopauză. Cuvinte cheie: osteoporoză, osteopenie, antrenament de forță, postmenopauză, performanță fizică

TREATMENT OF WASTEWATER FROM SWINE AND POULTRY SLAUGHTERHOUSES

The meat processing industry produces large volumes of slaughterhouse wastewater (SWW). For this reason, water and wastewater treatment has become crucial for the continuing development of the society. The present study reveals the water pollution degree from poultry and the swine slaughterhouses from Bacau (Romania). The possibility of reducing the quantity of pollutants by the active sludge treatment method is also presented. The efficiency of this treatment processes was evaluated through the following parameters: biochemical oxygen demand (BOD5), chemical oxygen demand (COD), total suspended solids (TSS), turbidity, both before and after the active sludge treatment

TREATMENT OF WASTEWATER FROM SWINE AND POULTRY SLAUGHTERHOUSES

The meat processing industry produces large volumes of slaughterhouse wastewater (SWW). For this reason, water and wastewater treatment has become crucial for the continuing development of the society. The present study reveals the water pollution degree from poultry and the swine slaughterhouses from Bacau (Romania). The possibility of reducing the quantity of pollutants by the active sludge treatment method is also presented. The efficiency of this treatment processes was evaluated through the following parameters: biochemical oxygen demand (BOD5), chemical oxygen demand (COD), total suspended solids (TSS), turbidity, both before and after the active sludge treatment

Water quality assessment in a river-sea transition zone. Recent results from distinct aquatic environments of the danube delta biosphere reserve area, Romania

This study aims to compare the water quality in distinct aquatic systems, situated in different representative areas of the Danube Delta Biosphere Reserve, Romania - a unique natural area of national and international importance. These areas are largely populated by a vast diversity of aquatic organisms, including rare species of plants, animals, aquatic birds and fish, many of them being endangered species. Any imbalances in these ecosystems, owing to natural and human-induced changes in the water quality may affect aquatic life. In this sense, water samples were collected from the surface layer of a freshwater environment (i.e., Babina, Rădăcinoasele and Ciorticuț lakes), as well as from mixed environments (i.e., Musura and Sahalin Bays) during August 2018. The following water quality indicators were considered: temperature, pH, dissolved oxygen, nitrite-nitrogen, nitrate-nitrogen, ammonium-nitrogen, orthophosphates, chlorophyll a, total organic carbon, silica, electrical conductivity, total dissolved solids, sulphates, turbidity, total suspended solids, transparency and oxido-reduction potential. These parameters were analysed and discussed in relation to national and international environmental standards. Maps of spatial distribution of some quality parameters were obtained, showing variation as a result of local specific environmental circumstances, which change in time and space. These results suggest that the environmental indicators measured in drought conditions and low water levels showed generally good to moderate water quality status, in spite of many local triggers associated with natural and anthropogenic causes that can alter or impair the quality of the water. After this investigation performed during August 2018, it can be appreciated that the analysed water samples maintain appropriate levels that are suitable for the ecological status of the investigated aquatic systems, and, as expected, the aquatic habitats are ecologically balanced environments. The paper recommends the routine monitoring and periodical testing of the water quality to create and develop a database to reflect the natural variation and human related implications for water quality within these areas, and their short, medium and long-term evolution trends. The present work is important for water quality assessment to detect changes in water quality under human pressures and climate change and to protect and conserve these natural water resources

IN VITRO EFFICACY OF SELECTED LAB STRAINS AGAINST AFLATOXIGENIC FUNGI

Aflatoxins are secondary metabolites produced by various species of Aspergillus and are responsible for toxic effects on farm animals. The limitation of the mycotoxin contamination of food and feed could be achieved by specific methods that inhibit the fungal growth. The aim of our work was the evaluation the effects of different lactic acid bacteria strains (as potential biocontrol agents) on Aspergillus flavus growth and aflatoxin biosynthesis. Two toxigenic isolates of A. flavus were selected as high aflatoxin producers, based on in vitro observations (fluorescence on coconut medium, after exposure to UV light, and large opaque ring surrounding the fungal colonies cultivated on PDA medium with β-cyclodextrine and sodium deoxycholate). As inhibitory microorganisms were used strains of lactic acid bacteria. Significant morphological effects of lactic acid bacteria on A. flavus mycelium were observed microscopically. For separation of aflatoxins from samples, was used thin-layer chromatography (TLC). Lactobacilus plantarum 58, 35, 45 had inhibitory effects both on fungal growth and aflatoxin level

The Impact of Dietary Grape Seed Meal on Healthy and Aflatoxin B1 Afflicted Microbiota of Pigs after Weaning

The study investigated the effect of grape seed (GS) meal, aflatoxin (AFB1), or their combination on the large intestine microbiota of weanling piglets. Twenty-four piglets were allocated into four groups based on diet composition: (1) Control group; (2) AFB1 (320 g/kg feed) group; (3) GS group (8% inclusion in the diet); (4) AFB1 + GS group. After 30 days of experiment, the colon content was used for microbiota analyses; after isolation of total bacterial genomic DNA, V3/V4 regions of the 16S rRNA amplicons were sequenced using the Illumina MiSeq platform. The raw sequences were analyzed using the v.1.9.1 QIIME pipeline software. 157 numbers of OTUs were identified among all four dietary groups with 26 of them being prevalent above 0.05% in the total relative abundance. GS and AFB1 increase the relative abundance of phylum Bacteroidetes and Proteobacteria, while decreasing the Firmicutes abundance in a synergic manner as compared with the individual treatments. An additive or synergistic action of the two treatments was identified for Lactobacillus, Prevotella and Campylobacter, while rather an antagonistic effect was observed on Lachnospira. The action mechanisms of aflatoxin B1 and grape seed meal that drive the large intestine microbiota to these changes are not known and need further investigations

The investigation of the water quality and bed-sediment conditions in Cutetchi Lake, Danube Delta, Romania

Danube Delta includes many ecosystems functioning in a dynamic environment that could be considered, each of them, as ”natural laboratories”. In this sense, Cutetchi Lake was chosen for conducting practical investigations (August 2016) and the obtained data will be used to evaluate the impacts associated with natural factors or human-related activities. Water samples were investigated for physical parameters and water-quality constituents. Bed-sediments samples were analyzed for the main lithological components and trace elements to identify the levels, distribution and the potential sources of heavy metals in surficial accumulations. Related environmental standards were used to evaluate the water and sediment quality. Results indicate that, in the surface water the mean concentration of the environmental indicators ranged mainly in line with sampling points and generally agreed with reference standard: transparency (0.94 m), dissolved oxygen (8.98 mg/l), temperature (22.39 oC), conductivity (392.2 µS/cm), total dissolved solids (196.1 mg/l), pH (7.91), Eh (22 mV), turbidity (5.06 NTU), total suspended solids (9.25 mg/l), nitrite-nitrogen (0.01 mg/l), nitrate-nitrogen (0,02 mg/l), soluble orthophosphates (0.17 mg/l), sulphates (25,5 mg/l), silica (6,8 mg/l). The mean sediment parameter values were: moisture (23.13 %), dry sediment content (76.87 %), total organic matter (73.53 %), total carbonates (7.48 %) and minerogenic fraction (18.98 %). In the bed-sediment, the average metal content was: Zn (102.17 mg/kg), Ni (44.77 mg/kg), Cr (73.23 mg/kg), V (75.30 mg/kg), Co (9.38 mg/kg), Pb (24.83 mg/kg), Cu (58.70 mg/kg), Cd (0.82 mg/kg) etc., and individual values only incidentally exceed the maximum recommended level. This work could be a basis for the ongoing evaluation processes of water and sediment quality