Considerations Concerning the Sphere of the Activities of Internal Auditing

The internal audit has known a continuous evolution, the sphere of the specific activities being gradually extended from the financial and accounting area to the entity’s operational area. This aspect is significantly influenced, among others, by the subordination means of the department of internal audit within the entity, as well as by the range of services which could be offered to the decisional factors. In this sense, the present material debates the connection between the position of the function within the entity and the exigencies which are imposed as far as the assessment of the objectives for the internal auditors is concerned. In the same time, we will talk about the range of services which have been offered by the internal auditors both from the perspective of the needs for their beneficiaries, as well as of the independence which characterises this kind of services. In the same time, we have approached the range of the specific services for the missions of this nature. The approach concerning the positioning of the internal audit aims, on one side, at its role as a main instrument of the entity as far as the monitoring of the risks is concerned and the assurance of the quality for the internal control devices which have been instituted by the entity, and on the other side, the need to assure the adequate independence for the accomplishment of such desiderata. As far as the services which have been offered by the auditors are concerned, within this material, they are subjected to the analysis from the perspective of their beneficiaries, as well as under the aspect of the compatibility between the assurance services and the consultancy services.subordination, auditing committee, consultancy.

The particularities of the calculation and of the cost reduction in lignite production

In the market economy, the entities are, in an objective way, obliged to be preoccupied with the reduction of costs, taking into consideration the relationship of independence and indirect proportionality between the level of production costs and profit. The laws of competition oblige to the limitation of the waste channels, to the introduction of performant tehnological and tehnical solutions, to the systematic development of the work productivity. Because of this, we appreciated that is advisable that also in the extraction of lignite, we should determine a correct production cost, according to which should be possible the identification of the cost optimization possibilities. On the other hand, the effective cost of the lignite has a major importance because it represents the price which is registered in the accountancy, and, at the same time, through its size, concreted in stocks, it influences the total of the circulant actives and the net active, and the financial result of the exercise. These aspects can be arguments for the option of approaching this work’s theme, in which there are analised the following problems: the general structure and the particularities of the production cost in lignite extraction and the directions for the minimization of the effective production cost, including for the applying of the standard-cost method.lignite stocks, production costs, actual cost, standard cost, cost reduction.

POSSIBILITIES OF INITIAL ESTIMATION AND FURTHER VALIDATION OF INSIDE CONTROL RISK

The approach option of the theme of this essay had in mind the distinguished importance of the objective of inside control regarding the segmentation with maximum exigency of the risks which can disadvantageously influence the fulfillment of the entity objectives. We considered essential the use of adequate procedures regarding the estimation and documentary validation of inside control risk. Regarding the initial estimation we analyzed the phases that are justified to be followed (four) and the proper steps which are followed (ten), starting with the assessment of audit objectives on types of operations and ending with reporting to the competent institutions. Regarding initial risk validation we examined the subsequent circumstances of this operation which are influencing the forecasted risk level, like: adjourning of control mechanisms applications, the apparition of new legal procedures, the alterations of the entity’s politics, etc.critical; inside control, initial risk estimation, subsequent risk validation, risk estimation procedure.

Agricultural Intensification Reduces the Portfolio of Wetland Ecosystem Services: European Danube River Lowlands as a Global Biodiversity Hotspot

Anthropogenic landscape transformations have promoted the provision of ecosystem services (ES) at the expense of other ES, biodiversity, and human well-being. We analysed the transformation portfolios of ES provisions, the costs of transformation, and the rivalry between ES categories and biodiversity conservation during the pre-communist and communist eras. We also examined EU influences in Romania's Danube River lowlands. The environmental history of social-ecological systems was used to: (1) map transformations of natural environments; (2) analyse the outputs of human modes of production, including crops, fish, timber, and livestock, using economic valuation methods and by appropriating the primary means of production; and (3) describe ideologies and values as drivers of ES transformations. During the communist era, the surface area of the agricultural land increased at the expense of natural ecosystems. This resulted in increased provisions being made for crops and timber at the expense of the fish supply; it also caused a reduction in livestock. The costs of land reclamation, hydrotechnical works, and the use of fertilizers and pesticides, resulted in a net annual loss of EUR 36 million for the entire case study area, disregarding the losses of other ES. Achieving a balanced portfolio of ES requires a discussion about the need for nature restoration, transdisciplinary social-ecological research, and the identification of key leverage points

Agricultural Intensification Reduces the Portfolio of Wetland Ecosystem Services: European Danube River Lowlands as a Global Biodiversity Hotspot

Anthropogenic landscape transformations have promoted the provision of ecosystem services (ES) at the expense of other ES, biodiversity, and human well-being. We analysed the transformation portfolios of ES provisions, the costs of transformation, and the rivalry between ES categories and biodiversity conservation during the pre-communist and communist eras. We also examined EU influences in Romania’s Danube River lowlands. The environmental history of socialecological systems was used to: (1) map transformations of natural environments; (2) analyse the outputs of human modes of production, including crops, fish, timber, and livestock, using economic valuation methods and by appropriating the primary means of production; and (3) describe ideologies and values as drivers of ES transformations. During the communist era, the surface area of the agricultural land increased at the expense of natural ecosystems. This resulted in increased provisions being made for crops and timber at the expense of the fish supply; it also caused a reduction in livestock. The costs of land reclamation, hydrotechnical works, and the use of fertilizers and pesticides, resulted in a net annual loss of EUR 36 million for the entire case study area, disregarding the losses of other ES. Achieving a balanced portfolio of ES requires a discussion about the need for nature restoration, transdisciplinary social-ecological research, and the identification of key leverage points.publishedVersio

The Stretching Effect on the Anisotropy of Poly (Vinyl) Alcohol (PVA) Foils

The polymer foils, obtained from pure and coloured (with cycloimmonium ylids) poly (vinyl

High-resolution nerve ultrasound abnormalities in POEMS syndrome: a comparative study

Background: High-resolution nerve ultrasound (HRUS) has been proven to be a valuable tool in the diagnosis of immune-mediated neuropathies, such as chronic inflammatory demyelinating polyradiculoneuropathy (CIDP). POEMS syndrome (polyneuropathy, organomegaly, endocrinopathy, M-protein, skin changes) is an important differential diagnosis of CIDP. Until now, there have been no studies that could identify specific HRUS abnormalities in POEMS syndrome patients. Thus, the aim of this study was to assess possible changes and compare findings with CIDP patients. Methods: We retrospectively analyzed HRUS findings in three POEMS syndrome and ten CIDP patients by evaluating cross-sectional nerve area (CSA), echogenicity and additionally calculating ultrasound pattern scores (UPSA, UPSB, UPSC and UPSS) and homogeneity scores (HS). Results: CIDP patients showed greater CSA enlargement and higher UPSS (median 14 vs. 11), UPSA (median 11.5 vs. 8) and HS (median 5 vs. 3) compared with POEMS syndrome patients. However, every POEMS syndrome patient illustrated enlarged nerves exceeding reference values, which were not restricted to entrapment sites. In CIDP and POEMS syndrome, heterogeneous enlargement patterns could be identified, such as inhomogeneous, homogeneous and regional nerve enlargement. HRUS in CIDP patients visualized both increased and decreased echointensity, while POEMS syndrome patients pictured hypoechoic nerves with hyperechoic intraneural connective tissue. Discussion: This is the first study to demonstrate HRUS abnormalities in POEMS syndrome outside of common entrapment sites. Although nerve enlargement was more prominent in CIDP, POEMS syndrome patients revealed distinct echogenicity patterns, which might aid in its differentiation from CIDP. Future studies should consider HRUS and its possible role in determining diagnosis, prognosis and treatment response in POEMS syndrome

Stress-induced traps in multilayered structures

The trap parameters of defects in Si/CaF2 multilayered structures were determined from the analysis of optical charging spectroscopy measurements. Two kinds of maxima were observed. Some of them were rather broad, corresponding to "normal" traps, while the others, very sharp, were attributed to stress-induced traps. A procedure of optimal linear smoothing the noisy experimental data has been developed and applied. This procedure is based on finding the minimal value of the relative error with respect to the value of the smoothing window. In order to obtain a better accuracy for the description of the trapping-detrapping process, a Gaussian temperature dependence of the capture crosssections characterizing the stress-induced traps was introduced. Both the normal and the stress-induced traps have been characterized, including some previously considered as only noise features.Comment: 37 pages, 9 figure

Management of biliary lithiasis in pregnancy – an updated overview

It is estimated that 2% of pregnant women develop gallstones during pregnancy. Symptoms of biliary lithiasis may vary during pregnancy, from a slight added digestive discomfort to biliary colic of varying intensity, acute cholecystitis, or acute pancreatitis. Ultrasonography is the gold standard for diagnosis of sludge and gallstones, being both highly sensitive and specific. Initial management overlaps with the out-of-pregnancy management, initiating conservative, supportive care, as well as an adequate diet. Laparoscopic cholecystectomy is considered a safe intervention in pregnancy, being the second most common surgery after appendicectomy. If open laparoscopy is preferred, the major risk - perforation of the uterus - is avoided. Important complications of gallstones in pregnancy, jaundice and acute pancreatitis can be resolved safely and quickly by cholangiopancreatography (ERCP) techniques, with stone removal, sphincterotomy or stent mounting. After remission of pancreatic symptoms, laparoscopic cholecystectomy can be performed. Recent scientific data and current practice suggest an increase of biliopancreatic emergencies during pregnancy (probably due to rising incidence of obesity, age of gravida, prolonged use of oral combined contraceptives, dyslipidemia, etc.). Surgeons, as well as obstetricians, should be aware of the prompt modern management of these cases