APPROACHES OF ENVIRONMENTAL INFORMATION AUDIT IN ANNUAL REPORTS

Accountants and auditors have traditionally not been associated with theconservation or environmental movement. However, as providers of information,reports, and assurance on which business and government decision are frequentlybased, they have increasingly been drawn into the environmental arena. The influenceof accountants and auditors comes from their access to financial and performanceinformation. They analyze report and communicate information on which decisionsare based and performance is evaluated. They can encourage greater transparencyand informed decision about the application of resources and the impact of activitieson environmental outcomes without distorting existing accounting standard. Thus, inorder to ensure the provision of accurate information by annual reports, it isnecessary to involve the environmental audit. In this article, we approached thecarrying out of environmental audit, mainly underlining its necessity and importance.environmental auditing, annual report, environmental information, environmentalaccounting

Provocations et déceptions de l'utilisation du système e-learning pour l'assurance du qualité de l'éducation comptable

Si la technologie informationnelle a révolutionné l'économie, il est temps qu'elle révolutionne également la formation des professionnels comptables, dans le contexte plus large de la révolution du système éducationnel. Cela doit être la préoccupation de l'enseignement, en général, et de l'enseignement universitaire, en particulier. En même temps, l'activité de formation permanente du personnel doit représenter une des principales priorités des organisations, déterminée, d'une part, par la nécessité d'avoir le personnel le mieux qualifié du point de vue professionnel et, d'autre part, par le désir des employés d'être au courant des nouveautés dans leur domaine d'activité. Vu le développement spectaculaire des technologies informationnelles, le système e-learning apparaît comme une alternative moderne aux techniques d'enseignement traditionnelles.e-learning; formation; e-stagiaire; e-teaching; comptabilité

CHEMICAL CONTAMINATION OF BEE HONEY – IDENTIFYING SENSOR OF THE ENVIRONMENT POLLUTION

Changes in the quality of bee honey are also caused by the contamination with micro-polluting agents, toxic to consumers. This research is about chemical contamination of honey. The honey used in this study was harvested from beehives situated in Copşa Mica (Sibiu region), famous for the ecological unbalances induced by the non-ferrous metal industry through pollution produced by SC Sometra SA. The amount of Pb, Cd and Zn contained in the samples harvested in the area specifi ed above have been determined using an atomic absorption spectrometer AAS. Amounts of heavy metals above the admitted limit by the OMS 975/88 have been discovered. The results suggested that honey could be used to detect contaminating agents from the environment

Financial Performance - Organizational Sustainability Relationship. Literature Review

Organizational sustainability efforts focus on three main areas: people, profit, and the environment (Elkington, 1998). With an increasing emphasis on sustainable development, economic entities are concerned with achieving long-term performance, the capacity to create value and to meet the needs of interest groups (investors, employees, customers, communities, local development), but also on the development, promotion and implementation of concrete actions for environmental protection. This study aims to identify the current stage of the relationship between sustainable development and financial performance, in order to identify key elements, trends and research gaps. Based on these considerations, we performed a quantitative analysis of a sample of 62 articles from 3 databases (ScienceDirect, Scopus and Web of Science), which we subsequently studied qualitatively

Preliminary study for optimization of enzymatic hydrolysis of waste cellulosic materials

Lignocellulose is a generic term describing the main constituents in most plants, namely cellulose, hemicelluloses, and lignin. Cellulose is a glucose polysaccharide, hemicelluloses are polysaccharides with a backbone of different hexoses (glucose, mannose, galactose) and pentoses (xylan, arabinose), and lignin is a complex network of different phenyl propane units. The cellulosic materials are potential sources of ethanol. Steps of this process are saccharification of cellulose to reduce sugars, under enzymes action and to reduce sugars fermentation by yeast to obtain ethanol.The aim of this study is to examine the influence of substrateconcentration, temperature and pH upon enzymatic saccharification ofwaste cellulosic materials, based on office paper, newspaper andcardboard, in ratio of 1:1:1 (w/w) and reducing sugar accumulationdynamics in optimised conditions. The study has established optimalparameters: the ratio of enzyme:substrate as 0.5 EU/g substrate,temperature 48°C, pH 4.8 and addition of surfactant Tween 80 inproportion of 0.3 %, reported to the total volume of liquid. The reducing sugar yield was 35 mg reducing sugars/ g dry weight cellulosic waste

Modern leadership in business organisations during economic disruption

This paper represents a functional and global overview of what modern leadership is and what global leaders should be. Its purpose is to build the needed traits for achieving high performance, develop power traits for better insight in employee development and also understanding the ecosystem that represents a modern company’s growth process

Convolutional Neural Networks with Intermediate Loss for 3D Super-Resolution of CT and MRI Scans

CT scanners that are commonly-used in hospitals nowadays produce low-resolution images, up to 512 pixels in size. One pixel in the image corresponds to a one millimeter piece of tissue. In order to accurately segment tumors and make treatment plans, doctors need CT scans of higher resolution. The same problem appears in MRI. In this paper, we propose an approach for the single-image super-resolution of 3D CT or MRI scans. Our method is based on deep convolutional neural networks (CNNs) composed of 10 convolutional layers and an intermediate upscaling layer that is placed after the first 6 convolutional layers. Our first CNN, which increases the resolution on two axes (width and height), is followed by a second CNN, which increases the resolution on the third axis (depth). Different from other methods, we compute the loss with respect to the ground-truth high-resolution output right after the upscaling layer, in addition to computing the loss after the last convolutional layer. The intermediate loss forces our network to produce a better output, closer to the ground-truth. A widely-used approach to obtain sharp results is to add Gaussian blur using a fixed standard deviation. In order to avoid overfitting to a fixed standard deviation, we apply Gaussian smoothing with various standard deviations, unlike other approaches. We evaluate our method in the context of 2D and 3D super-resolution of CT and MRI scans from two databases, comparing it to relevant related works from the literature and baselines based on various interpolation schemes, using 2x and 4x scaling factors. The empirical results show that our approach attains superior results to all other methods. Moreover, our human annotation study reveals that both doctors and regular annotators chose our method in favor of Lanczos interpolation in 97.55% cases for 2x upscaling factor and in 96.69% cases for 4x upscaling factor.Comment: Accepted in IEEE Acces

CHEMICAL CONTAMINATION OF BEE HONEY – IDENTIFYING SENSOR OF THE ENVIRONMENT POLLUTION

Changes in the quality of bee honey are also caused by the contamination with micro-polluting agents, toxic to consumers. This research is about chemical contamination of honey. The honey used in this study was harvested from beehives situated in Copşa Mica (Sibiu region), famous for the ecological unbalances induced by the non-ferrous metal industry through pollution produced by SC Sometra SA. The amount of Pb, Cd and Zn contained in the samples harvested in the area specifi ed above have been determined using an atomic absorption spectrometer AAS. Amounts of heavy metals above the admitted limit by the OMS 975/88 have been discovered. The results suggested that honey could be used to detect contaminating agents from the environment