Internal audit – an essential element for the success of a company

The report of the European Commission from October last year regarding Romania, has underlined a series of key domains in which the country still has to make progresses for the integration in the EU. The most important aspect continues to be the intensification need of the fight against corruption, which still affects numerous domains from the public life. Other important subjects underlined in the report were the harmonization request of the control mechanisms of the environment with the E.U. standards, as well as the improvement of the public purchase procedures and a better utilization of the informational technique concerning the receiving of incomes by the state.internal audit, corruption, EU standards, corporate governance

Present-day financial statement and the foundation of economic decisions

Nowadays we face a world-scale movement towards the privatization of public enterprise and liberalization of commerce, world-wide investments and monetary policies at a global level. These factors have progressively led to a substantial growth of commerce and international investments. The progress that has been achieved in information technology has determined the availability of financial and non-financial information in different parts of the world, using various means of communicating it.financial statement, economic decision, accounting, information technology

THE FINANCIAL ACCOUNTING INFORMATION SYSTEM CENTRAL BASE IN THE MANAGERIAL ACTIVITY OF AN ORGANIZATION

In the information system the development of processes is ensured by a component of the organizational structure in which specialists, scientific instruments, accounting technique and an information flow between information sources, system’s components and decision levels are involved. From the functional point of view, the information systems within an organization can be classified into: • Information system for production; • Information system for the commercial activity; • Financial accounting information system; • Information system for the human resources management. The financial accounting information system provides managers the financial accounting information on which policy formulation is based on, the development of business plans and the control of activities within the organization and has the purpose of answering legal external requirements and accounting standards. To satisfy the necessary conditions in order to benefit from a reliable financial accounting information system, the conditions that ensure the equity and viability of information must be observed (reality, versatility, concision, synthesis ability, opportunity, operability, precision and safety, efficiency, security, etc.) and eliminates the major deficiencies of the system in exploitation (distortion, filtering and redundancy of the information).decisional process, information system, financial accounting information system, informative system, managerial activity

INTERNAL AUDIT REGULATIONS IN ROMANIA AND THEIR CONVERGENCE TO EUROPEAN EXIGENCIES

The aim of our approach is to clarify the role and position of the internal audit in thefunctioning of the organizational systems within the present social and economic context.On the one hand, the research had in view a systematization and reassessment, and, on the otherhand, a synthesis and analysis of the opinions found in the specialty literature about the abovementioned subject and the regulations established by the various professional organizations andnational and international authorities existing in the field of research.The internal audit is a dynamic process that should evolve together with the society and should bestrongly connected with its economic stage.internal audit, corporative governance, management-audit relation.

EUROPEAN AND INTERNATIONAL APPROACH ON THE ACCOUNTING FOR INTANGIBLE ASSETS

The development of the competitiveness hasn’t been a priority for Romanian companies until the moment of the economical crisis. The difference can be seen in quality, services, innovation, image, knowledge, the approach to information, culture, etc. The companies that manage to differentiate from the others will resist in time and the economic advantage is made through intangible assets. The assessment of the intangible assets is the real description of the company wealth which is very well known to all balance sheet users, because it contains their fair value.intangible assets, assessment, reassessment, recognition, fair value

CONVERGENCES AND CONTROVERSY ON THE FINANCIAL STATEMENTS

The standardization issue starts with the accounting theories and the interface between them and accounting practices. The plural of accounting theories is explained by the fact that literature defines several theories, which differ both in their content and their origin and genesis . Although it seems an extravagant expression, the notion of accounting theory underlying the accounting literature, particularly the Anglo-Saxon one and less the Continental one, is true. The accounting theory is described by J. F. Imke as an organized group of knowledge, characterized by order, motivations, connections, objectives and methods used in accounting. A classification of accounting theories addresses the following classes: descriptive theories, regulatory theories and explanatory theories.financial statements, harmonization, convergences

Limb Bone Strains During Climbing in Green Iguanas: Testing Biomechanical Release as a Mechanism Promoting Morphological Transitions in Arboreal Vertebrates

Across vertebrate diversity, limb bone morphology is typically expected to reflect differences in the habitats and functional tasks with which species contend. Arboreal vertebrates are often recognized to have longer limbs than terrestrial relatives, a feature thought to help extend the reach of limbs across gaps between branches. Among terrestrial vertebrates, longer limbs can experience greater bending moments that might expose bones to a greater risk of failure. However, changes in habitat or behavior can impose changes in the forces that bones experience. If locomotion imposed lower loads in trees than on the ground, such a release from loading demands might have produced conditions under which potential constraints on the evolution of long limbs were removed, making it easier for them to evolve in arboreal species. We tested for such environmental differences in limb bone loading using the green iguana (Iguana iguana), a species that readily walks over ground and climbs trees. We implanted strain gauges on the humerus and femur, and then compared loads between treatments modeling substrate conditions of arboreal habitats. For hindlimbs, only surface angle indicated strain increases, whereas the forelimb lacked consistent evidence that treatments changed bone loading regimens directionally. In this system, biomechanical release seems to be an unlikely mechanism to have facilitated limb elongation; limb bone adaptations in arboreal habitats seem to be driven by selective pressures other than response to loading

Evolution of the Morphology of Bottom Walking Turtles

Ecomorphology and functional morphology are two distinct disciplines within biology that are often conflated and erroneously used interchangeably. By investigating the morphological distinctiveness of bottom-walking turtles relative to aquatic swimmers and terrestrial walkers, we can disentangle the effects of ecology and performance. Shell morphology, tail length, digit length, webbing length, and integumental differences were examined using dry and wet preserved specimens. Bottom-walkers were hypothesized to be distinct in all measurements. Instead, bottom-walkers were typically distinct from terrestrial taxa but not aquatic taxa, although for integumentary structures, only bottom-walkers were found to have significantly more integumentary structures than terrestrial turtles. This demonstrates that, despite sometimes highly differential locomotor modes, ecology, defined as habitat type, can show a stronger morphological signal than function

Pulmonary changes associated with cutaneous melanin pigmentation

USMF ʺNicolae Testemițanuʺ, Departamentul de medicină internă, disciplina pneumologie/alergologie, Chișinău, Republica Moldov

The metachronic affectation – two malignant process. Clinical case

Universitatea de Stat de Medicină şi Farmacie „Nicolae Testemiţanu”, Chişinău, Republica MoldovaIntroducere. Cancerul mamar reprezintă al doilea cel mai frecvent tip de cancer întâlnit atât la nivel mondial, cât și în Republica Moldova. Pacienții cu cancer mamar au un risc de circa 20 de ori mai mare de afectare a sânului contralateral, cât și de apariție a altor tumori maligne la distanță de focarul primar. Scopul lucrării. Prezentarea unui caz clinic a unei paciente cu 2 procese maligne metacrone: cancer mamar și limfomul Hodgkin, morfologic confirmat, ce a fost tratată în cadrul secției de Mamologie și Hematologie a Institutului Oncologic. Material și metode. Datele anamnestice, clinice, paraclinice și de tratament au fost prelevate din fișa medicală. Pacientă, 58 de ani, la evidență la Institutul Oncologic din anul 2020 cu diagnosticul de Cancer mamar pe dreapta T1cN0M0, st. Ic. Stare după operație organomenajantă pe dreapta, radioterapie postoperatorie și hormonoterapie. În anul 2021, pe fon de hormonoterapie a fost confirmat diagnosticul de limfom Hodgkin. Rezultate. Diagnosticul de limfom Hodgkin a fost stabilit prin examen ultrasonografic, radiologic și imunohistochimic prin biopsia cu ac gros a ganglionilor limfatici axilari pe stânga, cu reacție pozitivă la: CD20, CD45, CD15, caracteristic pentru Limfomul Hodgkin clasic sclerozant nodular. Tratamentul standard cu polichimioterapie a fost cu o evoluție favorabilă, cu ameliorare clinică și biologică. Concluzii. Pacienții cu cancer primar diagnosticat și tratat, au o probabilitate mai mare de a dezvolta un alt tip de tumori maligne comparativ cu populația generală. Tratamentul standard polichimioterapic pentru cancerele metacrone a demonstrat eficiența scontată.Background. Breast cancer represents the second most common type of cancer worldwide, as well as in the Republic of Moldova. Patients with breast cancer have a risk approximately 20 times higher for contralateral breast involvement and the development of other distant malignant tumors apart from the primary focus. Objective of the study. Presentation of a clinical case of a patient with two metachronous malignant processes: breast cancer and Hodgkin’s lymphoma, morphologically confirmed, who was treated within the Department of Mamology and Hematology of the Institute of Oncology. Material and methods. Anamnestic, clinical, paraclinical, and treatment data were extracted from the medical record. A 58-year-old woman, has been under observation at the Institute of Oncology since 2020 with a diagnosis of right breast cancer, T1cN0M0 stage Ic. She underwent organ-conserving surgery on the right side, followed by postoperative radiotherapy and hormone therapy. In 2021, while on hormone therapy, the diagnosis of Hodgkin’s lymphoma was confirmed. Results. The diagnosis of Hodgkin’s lymphoma was established through ultrasound, radiological, and immunohistochemical examination of a thick needle biopsy of the left axillary lymph nodes, showing positive reactions to CD20, CD45, and CD15, which are characteristic for classical nodular sclerosing Hodgkin’s lymphoma. Standard treatment with chemotherapy had a favorable outcome, with clinical and biological improvement. Conclusion. Patients with a primary cancer diagnosis and treatment have a higher probability of developing another type of malignant tumor compared to the general population. Standard polychemotherapy treatment for metachronous cancers has demonstrated the expected effectiveness