Financial Reporting – from Responsibilities to the Quality Assurance Systems

Particularities of the financial reporting exigencies suppose realistic approaches which are under the sign of at least two targets: on the one hand the correct understanding of the role of a relevant and reliable financial reporting and of the accountability for financial statements preparing and presenting, and on the other hand the increase in the users interest in the quality of the financial information provided by the financial reporting. There is a specific inter-relationship between the two categories of factors which should impose for the possible lacks in the process of preparing the financial statements to be identified during the qualified reviews and of other forms of quality assurance of the accounting information quality so that when this becomes public, when reaching the users, to answer to their demands. Being aware of the existence of a national creativity area in the process of assimilating the European norms and the international standards in the area, the current study intends to point out the main benchmarks for the financial reporting exigencies.financial reporting, conformity, financial statements, quality assurance systems, financial reporting users.

Corporate governance –assessments and objectives regarding the implementation and assimilation process in Romania

At international level, corporate governance has been shown great interest – from governments, stock exchange authorities, investors, companies and public in general. This interest is natural, considering the fact that it is necessary to strengthen the way companies are managed, as a guarantee of economic growth and financial stability, and to increase trust in capital markets. This need is more acute in the countries that have recently entered the economic systems based on a market economy, as is the case of Romania. Implementing efficient mechanisms of corporate governance that lead to transparency and efficiency, that clearly define the responsibilities and the rights of the ones competent in managing, supervising and applying legal provisions requires the precise understanding of the corporate governance principles and of the key elements of a proper framework for the management entities. The present paper has as objective to assess the steps made by Romania in this field, starting with the issues regulated at national level related to the rights of the shareholders and their fair treatments, the responsibilities on organizing the internal control, the internal audit and the audit committee, as well as the issues related to offering reliable information and insuring transparency. At the same time, this paper aims at pointing out some limits of the regulating process and of the practical actions of the companies in this field, as well as certain objectives related to the implementation of corporate governance principles.audit committee, corporate governance, independent manager, internal audit, internal control, transparency.

Stress Management in the Police Work

According to the World Health Organization estimates, stress is one of the risk factors most frequently affecting human health, along with obesity, alcoholism, drugs and smoking, and thebsuicide due to work-related stress will be the main cause of death in 2025 (Turc, 2006). Given this, and the that the profession of police officer has been ranked in the top ten most stressful jobs the U.S. (by The American Institute of Stress) and categorized as one of the most stressful occupations in the world (by Michael Pittaro, executive director of The Council on Alcohol and Drug Abuse in 2008, in a study on occupational stress in police)1, both because of the nature of police work, and because of the multiple influences associated with the work environment, this article aims to briefly review the issue of stress in the field of police work, covering many aspects of it, such as sources of stress, forms of stress and its implications,  the prevention factors, strategies to reduce stress and combat its negative effects, so that workers in this field be able to recognize it when stress is present and what it was caused by, and be able to manage it effectively

High Prevalence of Hepatitis B Virus Markers in Romanian Adolescents With Human Immunodeficiency Virus Infection

<p>Abstract</p> <p>Background</p> <p>We evaluated the frequency of hepatitis coinfection in Romanian adolescents who were diagnosed with human immunodeficiency virus (HIV) infection prior to 1995.</p> <p>Methods</p> <p>One hundred sixty-one adolescents (13–18 years of age) with symptomatic HIV infection, but without signs of hepatic dysfunction, and 356 age-matched, HIV-uninfected controls underwent laboratory testing for markers of parenterally acquired hepatitis virus infection.</p> <p>Results</p> <p>Seventy-eight percent of HIV-infected adolescents had markers of past or present hepatitis B virus (HBV) infection, as compared with 32% of controls (<it>P </it>= .0001). The prevalence of HBV replicative markers was more than 5-fold higher in HIV-infected adolescents as compared with controls: 43.4% vs 7.9% (<it>P </it>= .0001), respectively, for hepatitis B surface antigen (HBsAg); and 11.2% vs 2.2% (<it>P </it>= .0001), respectively, for hepatitis B e antigen (HBeAg). The prevalence of HBsAg chronic carriers and the presence of HBV replicative markers was significantly higher in patients with immunologically defined AIDS (CD4+ cell counts < 200 cells/mcL): 59.6% vs 34.6% (<it>P </it>= .02) for HBsAg and 22.8% vs 5.7%, (<it>P </it>= .002) for HBV DNA. After 1 year of follow-up, the proportion of those who cleared the HBeAg was considerably lower in severely immunosuppressed coinfected patients: 4.7% vs 37.1% (<it>P </it>= .003). Four additional HIV-infected adolescents became HBsAg-positive over the term of follow-up (incidence rate, 24.9/1000 person-years), despite a record of immunization against hepatitis B.</p> <p>Conclusion</p> <p>A substantial percentage of HIV-infected and HIV-uninfected Romanian adolescents have evidence of past or present HBV infection. In HIV-infected adolescents, the degree of immunosuppression is correlated with persistence of HBV replicative markers, even in the absence of clinical or biochemical signs of liver disease.</p

High Prevalence of Hepatitis B Virus Markers in Romanian Adolescents With Human Immunodeficiency Virus Infection

<p>Abstract</p> <p>Background</p> <p>We evaluated the frequency of hepatitis coinfection in Romanian adolescents who were diagnosed with human immunodeficiency virus (HIV) infection prior to 1995.</p> <p>Methods</p> <p>One hundred sixty-one adolescents (13–18 years of age) with symptomatic HIV infection, but without signs of hepatic dysfunction, and 356 age-matched, HIV-uninfected controls underwent laboratory testing for markers of parenterally acquired hepatitis virus infection.</p> <p>Results</p> <p>Seventy-eight percent of HIV-infected adolescents had markers of past or present hepatitis B virus (HBV) infection, as compared with 32% of controls (<it>P </it>= .0001). The prevalence of HBV replicative markers was more than 5-fold higher in HIV-infected adolescents as compared with controls: 43.4% vs 7.9% (<it>P </it>= .0001), respectively, for hepatitis B surface antigen (HBsAg); and 11.2% vs 2.2% (<it>P </it>= .0001), respectively, for hepatitis B e antigen (HBeAg). The prevalence of HBsAg chronic carriers and the presence of HBV replicative markers was significantly higher in patients with immunologically defined AIDS (CD4+ cell counts < 200 cells/mcL): 59.6% vs 34.6% (<it>P </it>= .02) for HBsAg and 22.8% vs 5.7%, (<it>P </it>= .002) for HBV DNA. After 1 year of follow-up, the proportion of those who cleared the HBeAg was considerably lower in severely immunosuppressed coinfected patients: 4.7% vs 37.1% (<it>P </it>= .003). Four additional HIV-infected adolescents became HBsAg-positive over the term of follow-up (incidence rate, 24.9/1000 person-years), despite a record of immunization against hepatitis B.</p> <p>Conclusion</p> <p>A substantial percentage of HIV-infected and HIV-uninfected Romanian adolescents have evidence of past or present HBV infection. In HIV-infected adolescents, the degree of immunosuppression is correlated with persistence of HBV replicative markers, even in the absence of clinical or biochemical signs of liver disease.</p

Sustenabilitatea educației doctorale în economie și afaceri

Volumul ”Sustenabilitatea educației doctorale în economie și afaceri” valorifică ideile și cercetările doctoranzilor de la Universitatea “Alexandru Ioan Cuza” din Iași, școala doctorală de economie și administrarea afacerilor. Lucrările au fost prezentate, prin postere sau în plen, în conferința finală a proiectului SESYR, finanțat prin programul european Jean Monnet. Structurarea volumului în patru subcapitole generice are ca scop valorificarea domeniilor considerate prin filosofia proiectului:managementul proiectelor, antreprenoriat si angajabilitate pentru tinerii cercetători. O colecție de 24 de articole având 35 de autori, oferă un mediu de dezbatere științifică provocatoare pentru publicul cititor din domeniul economic. Focalizarea subiectelor din articolele prezente pe motivațiile de cercetare ale doctoranzilor și postdoctoranzilor face ca acest volum să reprezinte un debut publicistic pentru unii autori iar pentru alții, o consolidare a vocației. Diseminarea pasiunilor în astfel de contexte consolidează colaborarea și deschiderea spre noi subiecte investigative. Volumul este destinat studenților, cercetătorilor și profesorilor și îl propunem ca reper bibliografic pentru dezvoltarea altor idei de cercetare și inovare în arealul nostru tematic

Insulin Promotes Glycogen Storage and Cell Proliferation in Primary Human Astrocytes

In the human brain, there are at least as many astrocytes as neurons. Astrocytes are known to modulate neuronal function in several ways. Thus, they may also contribute to cerebral insulin actions. Therefore, we examined whether primary human astrocytes are insulin-responsive and whether their metabolic functions are affected by the hormone.Commercially available Normal Human Astrocytes were grown in the recommended medium. Major players in the insulin signaling pathway were detected by real-time RT-PCR and Western blotting. Phosphorylation events were detected by phospho-specific antibodies. Glucose uptake and glycogen synthesis were assessed using radio-labeled glucose. Glycogen content was assessed by histochemistry. Lactate levels were measured enzymatically. Cell proliferation was assessed by WST-1 assay.We detected expression of key proteins for insulin signaling, such as insulin receptor β-subunit, insulin receptor substrat-1, Akt/protein kinase B and glycogen synthase kinase 3, in human astrocytes. Akt was phosphorylated and PI-3 kinase activity increased following insulin stimulation in a dose-dependent manner. Neither increased glucose uptake nor lactate secretion after insulin stimulation could be evidenced in this cell type. However, we found increased insulin-dependent glucose incorporation into glycogen. Furthermore, cell numbers increased dose-dependently upon insulin treatment.This study demonstrated that human astrocytes are insulin-responsive at the molecular level. We identified glycogen synthesis and cell proliferation as biological responses of insulin signaling in these brain cells. Hence, this cell type may contribute to the effects of insulin in the human brain

CMS physics technical design report : Addendum on high density QCD with heavy ions

Peer reviewe

Applications of the Motivation Theories in the Management of the Romanian Police

Currently, there is a world tendency to rejuvenate police units. This trend is compounded by thefact that this category of staff is subject to intensive fluctuations, which is an issue for the police system in theU.S., Canada and not only, even if this problem has varying degrees of severity from one country to anotheror from one unit to another. One of the reasons explaining the fluctuation of the staff is the lack of motivationin the police service employees (Brodeur, 2003, p 301). Given these issues, as well as the fact that meetingthe aims of the Romanian police is not possible without the management in this field laying the „foundations”of effective motivation strategies, this article aims to analyze the motivational theories and models applicablein the management of the Romanian police, their advantages and disadvantages, so as to provide thoseinterested a clear view of the phenomenon of motivation and the necessary elements to develop coherentprograms to motivate the special public servants of this institution