Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future -

This paper work is making a comparison between current accounting system and cash and accrual accounting system type of the Public Treasury highlighting the main disadvantages and advantages of the application of accrual accounting.treasury; public treasury; cash accounting; advantages of cash type accounting; disadvantages of cash type accounting; Accrual Accounting.

Case study over the employee’s benefits and pension plan accounting

The study indicates in its introduction IAS 19’s and IAS 26’s objectives continued by a detailed presentation of the employee’s benefits and pension plans. The essay represents a study over the benefit-determined pension plans, emphasizing, as a result of a comparing analysis, the main differences between the two major pension plans categories. At the end of the essay one can observe the conclusions that have been drawn as a result of the conducted study regarding the obtained results.benefit-determined pension plans, contribution-determined pension plans, short-term employee benefits, long-term employee benefits, benefit-determined obligation’s actualized value.

Is the Bucharest Convention on the protection of the Black Sea against pollution still a matter of general concern? Has it reached its purpose?

If one takes into account the challenges that the Black Sea faces - eutrophication, chemical pollution, threats to biodiversity and dramatic reduction of living marine resources, mainly due to the inappropriate conservation measures regarding the fishing areas at the maritime basis - the question that arises is whether we can assert -after 20 years of application - that the Bucharest Convention on the protection of the Black Sea against pollution is still useful, that it has reached its purpose. The question is favored by the fact that the European Union seems more and more concerned with cooperation in the area, which also results from the former Communication of the Commission "Black Sea Synergy - a New Regional Cooperation Initiative", COM(2007)160.chemical pollution, threats to biodiversity

THE "CREDIBILITY CRISIS" OF AUDITING PROFFESION: AN EMPIRICAL STUDY IN ROMANIA

For decades the accountancy profession has responded to the "credibility crisis" by coining, reciting and hiding behind the phrase "audit expectation gap" - a phrase which denotes the differences between the public's and Auditors' perceptions of the role of an audit function. This paper reports the findings of a questionnaire survey on the audit expectation gap conducted in Romania. The aims of the study are to examine whether an expectation gap exists in Romania among the auditors, auditees and audit beneficiaries in relation to the auditors' duties The results proved the existence of an audit expectation gap in Romania. The study shows that the auditees and audit beneficiaries placed much higher expectations on the auditors' duties when compared with what auditors have perceived their duties to be. The analysis of the expectation gap indicated the existence of unreasonable expectations of the part of users.audit, audit expectation gap

Study on the use of mobile devices in schools: the case of Romania

The current dynamics of society is relevant also for the educational systems. The integration of mobile devices in education, as a bridge between inside and outside educational activities, is not fully exploited.  This paper will present a brief study regarding the mobile devices and ICT in Romanian educational system, and an analysis about teachers' skills and disponibility, to move to the next step of mobile-integrated educational system, the gap between the potential of the method BYOD/the schools' mobile devices, the practice of teaching using them, and the needs of students for their skills development, regarding of long life learning

AGRIMONY AND CICHORY - SOURCES OF SAPONINS

Universitatea de Stat de Medicină şi Farmacie „Nicolae Testemiţanu”, Chişinău, Republica MoldovaIntroducere. Saponozidele sunt produși ai metabolismului secundar care se remarcă prin multiple activități farmacologice: antimicrobiene, antivirale, antioxidante, imunomodulatoare, iar plantele pot servi ca surse de materie primă locală pentru noi produse farmaceutice. Scopul lucrării. Identificarea și dozarea saponozidelor din produsele vegetale: Agrimoniae herba și Cichorii herba. Material și Metode. Părțile aeriene de turiță (Agrimonia eupatoria L.) și cicoare (Cichorium intybus L.) au fost recoltate în perioada de înflorire, din colecția Centrului Științifico Practic în Domeniul Plantelor Medicinale a USMF ”Nicolae Testemițanu”. Dozarea saponozidelor s-a realizat cu ajutorul spectrofotometrului Metertech UV/VIS SP 8001 la lungimea de undă λ = 540, conform metodei cu vanilină-acid sulfuric. Rezultate. Prezența saponozidelor în părțile aeriene ale produselor vegetale menționate a fost determinată prin cromatografia pe strat subțire, cu un Rf=0,32, comparativ cu saponina standard. Din saponozide, în produsul vegetal Agrimoniae herba se conțin acizii euscapic, ursolic și tormentic, iar în Cichorii herba au fost identificate α-amirina, α-lactucerolul și taraxerona. Analiza fitochimică realizată prin metoda spectrofotometrică conform testului vanilină-acid sulfuric a evidențiat prezența saponozidelor cu o concentrație de 371,053 mg/L pentru Agrimoniae herba și 216,191 mg/L pentru Cichorii herba. Concluzii. Produsele vegetale recoltate de la speciile: A. eupatoria și C. intybus din colecția CȘPDPM pot fi utilizate ca surse de saponozide și de noi forme farmaceutice.Background. Saponosides are products of secondary metabolism that are noted for their multiple pharmacological activities: antimicrobial, antiviral, antioxidant and immunomodulatory, and the plants can serve as local raw material sources for new pharmaceutical products. Objective of the study. Identification and dosage of saponosides in the vegetal products: Agrimoniae herba and Cichorii herba. Material and Methods. The aerial parts of agrimony (Agrimonia eupatoria L.), and cichory (Cichorium intybus L.) were collected in the flowering period, from the collection of Scientific and Practical Centre for Medicinal Plants of the „Nicolae Testemițanu” SUMPh. Dosage of saponosides was realized by Metertech UV/VIS SP 8001 Spectrophotometer, at wavelength of λ = 540, according to the vanillin-sulphuric acid method. Results. By thin layer chromatography, the presence of saponosides in the aerial parts of the mentioned vegetal products was determined with an Rf = 0.32, compared to standard saponin. From saponosides, in Agrimoniae herba vegetal product are contained ursolic, euscapic and tormentic acids, and in Cichorii herba were identified α-amyrin, α-lactucerol and taraxerone. Phytochemical analysis realized by the spectrophotometric method according to the vanillin-sulphuric acid test revealed the presence of saponosides with a concentration of 371.053 mg/L for Agrimoniae herba and 216.191 mg/L for Cichorii herba. Conclusion. Vegetal products harvested from species: A. eupatoria and C. intybus from the collection of SPCMP can be used as sources of saponosides and new pharmaceutical forms

Turița și cicoarea – surse de saponozide

Background. Saponosides are products of secondary metabolism that are noted for their multiple pharmacological activities: antimicrobial, antiviral, antioxidant and immunomodulatory, and the plants can serve as local raw material sources for new pharmaceutical products. Objective of the study. Identification and dosage of saponosides in the vegetal products: Agrimoniae herba and Cichorii herba. Material and Methods. The aerial parts of agrimony (Agrimonia eupatoria L.), and cichory (Cichorium intybus L.) were collected in the flowering period, from the collection of Scientific and Practical Centre for Medicinal Plants of the „Nicolae Testemițanu” SUMPh. Dosage of saponosides was realized by Metertech UV/VIS SP 8001 Spectrophotometer, at wavelength of λ = 540, according to the vanillin-sulphuric acid method. Results. By thin layer chromatography, the presence of saponosides in the aerial parts of the mentioned vegetal products was determined with an Rf = 0.32, compared to standard saponin. From saponosides, in Agrimoniae herba vegetal product are contained ursolic, euscapic and tormentic acids, and in Cichorii herba were identified α-amyrin, α-lactucerol and taraxerone. Phytochemical analysis realized by the spectrophotometric method according to the vanillin- sulphuric acid test revealed the presence of saponosides with a concentration of 371.053 mg/L for Agrimoniae herba and 216.191 mg/L for Cichorii herba. Conclusion. Vegetal products harvested from species: A. eupatoria and C. intybus from the collection of SPCMP can be used as sources of saponosides and new pharmaceutical forms.Study carried out with the support of the project 20.80009.8007.24 “Biological and phytochemical study of medicinal plants with antioxidant, antimicrobial and hepatoprotective action” within the State Program (2020-2023), project manager Ciobanu Nicolae, Ph.D. farm., associate professor, contracting authority: National Agency for Research and Development.Introducere. Saponozidele sunt produși ai metabolismului secundar care se remarcă prin multiple activități farmacologice: antimicrobiene, antivirale, antioxidante, imunomodulatoare, iar plantele pot servi ca surse de materie primă locală pentru noi produse farmaceutice. Scopul lucrării. Identificarea și dozarea saponozidelor din produsele vegetale: Agrimoniae herba și Cichorii herba. Material și Metode. Părțile aeriene de turiță (Agrimonia eupatoria L.) și cicoare (Cichorium intybus L.) au fost recoltate în perioada de înflorire, din colecția Centrului Științifico Practic în Domeniul Plantelor Medicinale a USMF ”Nicolae Testemițanu”. Dozarea saponozidelor s-a realizat cu ajutorul spectrofotometrului Metertech UV/VIS SP 8001 la lungimea de undă λ = 540, conform metodei cu vanilină-acid sulfuric. Rezultate. Prezența saponozidelor în părțile aeriene ale produselor vegetale menționate a fost determinată prin cromatografia pe strat subțire, cu un Rf=0,32, comparativ cu saponina standard. Din saponozide, în produsul vegetal Agrimoniae herba se conțin acizii euscapic, ursolic și tormentic, iar în Cichorii herba au fost identificate α-amirina, α-lactucerolul și taraxerona. Analiza fitochimică realizată prin metoda spectrofotometrică conform testului vanilină-acid sulfuric a evidențiat prezența saponozidelor cu o concentrație de 371,053 mg/L pentru Agrimoniae herba și 216,191 mg/L pentru Cichorii herba. Concluzii. Produsele vegetale recoltate de la speciile: A. eupatoria și C. intybus din colecția CȘPDPM pot fi utilizate ca surse de saponozide și de noi forme farmaceutice.Studiu realizat cu suportul proiectului 20.80009.8007.24„ Studiul biologic și fitochimic al plantelor medicinale cu acțiune antioxidantă, antimicrobiană și hepatoprotectoare” din cadrul Programului de Stat (2020-2023), conducător de proiect Ciobanu Nicolae, dr. șt. farm., conf. univ., autoritatea contractantă: Agenția Națională pentru Cercetare și Dezvoltare

FRAUD AND ERROR. AUDITORS' RESPONSIBILITY LEVELS

Are auditors responsible for detecting fraud in the companies they inspect? Most ofthe public thinks they are. Auditors often demur. The auditors' duties for the prevention, detectionand reporting of fraud, other illegal acts and errors is one of the most controversial issues inauditing. This paper reports the findings of a survey that explores the financial report users’perceptions on the extent of fraud in Romania and their perceptions of auditors’ responsibilities indetecting fraud and the related audit procedures. This study also finds that there is a widely heldmisperception of the objective of an audit. This is because, among respondents, a much higherexpectation has been placed on the auditors' duties in detecting and reporting fraud than statute oraudit standards require. The results of the study show unquestionably the existence, with respect todetection of fraud, of a gap between the perception of the respondents and the present statutoryrequirements of auditors.fraud; auditors’ responsibilities; audit expectation gap

Pedological study regarding the ecological reconstruction of pastures soils from the lower Chineja basin, Galaţi county

The present paper aims the assessment of the edaphic potential of the pastures soils located in the lower basin of the Chineja river, in the out-of-town of Tuluceşti commune, thus emphasizing the factors that led to their degradation, the current productive potential of the soils and several ecological rehabilitation measures of the pastures to increase their productivity. For each sample, the following parameters were determined: pH, CaCO3 content (%), total content of soluble salts; humus content (%); total nitrogen concentration (%); mobile phosphorus and mobile potassium content (ppm); soil texture; base cations sum, hydrolytic acidity; the degree of basic cations saturation; volumetric weight and nitrogen index (NI%). The processed data that were included in the soil analysis reports consisted of a physical and chemical assessment of the mentioned ecopedological and agrochemical indicators values, the delimitation of land units, the land classification and the reliability classes concerning the pasture use. After the results were obtained, a series of recommendations were proposed on the ecological improvement of pastures. In the studied area, there is a chernozems predominance with different degrees of surface erosion and also affected by current geomorphological processes, erodic anthrosols and aluviosols. Overall, the areas occupied by pasture in the outof-town of Tuluceşti commune are characterized by a quality class and a suitability with severe limitations, which leads to appreciable systematic decreases of production, hence requiring intensive improvement and amelioration measures. From an ecological and economical point of view, in order to obtain a rich vegetation that provides the farmer with the right amount of animal fodder and at the same time to improve the geographic landscape, through the applied measures, it is necessary to raise the awareness of the pasture users concerning the sustainable management of natural pastures