INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES

This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean. It is also exposed a brief history about the emergence and development of internal audit and regulatory framework. I also plan to linking theory and practice by reference to documents used: both the evidence considered and especially those prepared by the auditors in connection with the performance audit and its use in the audit report.internal audit, efficiency, effectiveness, risk audit, system audit, performance audit, regularity audit

THE EMERGENCE OF MONEY – INSIGHT INTO THE MIDDLE AGES AND THE NEED OF BANKS

Money is the blood of the economy. Here is an aphorism validated by historical experience, a historical truth that transcends all ages and all economic and political systems. (Buzatu N., G. Popa, 2003). Since ancient times, people were forced to exchange goods and services, natural conditions, cultural and religious backgrounds, were abundant in some areas and partially or totally absent in others.As a consequence of certain historically determined relations of production, at a certain stage of social development money came as a necessary product of the change process. (Kiriþescu C. Costin, Emilian M. Dobrescu, 1998). The emergence of money required to create specialized institutions to deal with their management, institutions, known as banks. Timing banks can not be ascertained accurately due to the distant past. This article proposes not only an overview of historical events that have marked the emergence of money and banks or a definition of terms, but wants to make an incursion at a time "long forgotten in the mists of time, but so strongly anchored in reality because of the emergence of money and the banks accordingly.money, banks, merchant, usurer, bill

USURY VERSUS BANK CREDIT

Any individual, regardless of religion, social status, training or time of its existence in history was drawn like a magnet for money and power offered by them. The problem that is to be discussed briefly in the following pages has the purpose of obtaining money appealing to lenders or bankers. We do not intend to highlight the differences and similarities between the two precepts, trying to ignore the time factor, we present more a parallel between the two. An interesting parallel that highlights the origin of credit in times long forgotten, when the need of money urged you to knock at the usurer’s door.lenders, bankers, credit

How My Favorite Tool Supporting OCL Must Look Like

At this time, to decide on which tool supporting OCL to use, is a difficult task. This is influenced by a number of objective factors, including: the user's needs, knowledge of existing tools, knowledge of the Object Constraint Language and of the various possibilities of using it. Today, each tool maker states about implementing new features compared with the existent tools; moreover, different tools return different results when evaluating identical OCL specifications in the same context. A reason of this state of facts is due to the concepts which are incomplete or ambiguous specified in the standard. Therefore, before describing the criteria proposed for assessing tools supporting OCL, the following topics are examined: features that distinguish OCL within the modeling languages family, some aspects incomplet or ambiguous described in the OCL specification, main functionalities that a tool supporting OCL should implement, the universe of tools supporting OCL. In the end, five representative tools are characterized with respect to the functionalities proposed to be implemented by an ideal tool

Towards a Conceptual Framework Supporting Model Compilability

The ever-growing use of modeling languages today is largely due to a maturation of model-based development technologies. However, there is enough room for improving language specifications and consequently, the efficiency of their usage. The state of facts in specifying Well Formedness Rules is among the most important issues calling for improvements. Despite the fact that various papers have approached it, the topic is still open. To solve it, there is the need of a rigorous conceptual framework supporting the specification of modeling languages’ static semantics. This would stand as a basis for ensuring model compilability, a mandatory requirement in a model-driven context. Through this paper, we aim at providing core ideas that would contribute to the creation of such a framework. Our approach is testing-oriented and promotes the use of OCL specification patterns

JavaCompExt: Extracting Architectural Elements from Java Source Code

International audienceSoftware architecture erosion is a general problem in legacy software. To fight this trend, component models and languages are designed to try to make explicit, and automatically enforceable, the architectural decisions in terms of components, interfaces, and allowed communication channels between component interfaces. To help maintainers work on existing object-oriented systems, we explore the possibility of extracting architectural elements (components, communications, services, ...) from the source code. We designed a tool based on some heuristics for extracting component information from Java source code

Avoiding OCL specification pitfalls

This paper discusses about teaching software modeling by using OCL specifications, in the context in which the web represents the main source of information. The raise of the interest for models induced a higher need for clear and complete specifications. In case of models specified by means of MOF-based languages, adding OCL constraints proved to be an interesting answer to this need. Several OCL examples posted on web include hasty specifications, that are often dissuasive with respect to complementing models with OCL specification. OCL beginners, and not only, need to know how to avoid potential specification traps.Our proposal is based on a complete and unambiguous description of requirements, that represents the first step towards good OCL specifications. The work highlights several major aspects that need to be understood and complied with to produce meaningful and efficient OCL specifications. This approach was tested while teaching OCL at Babes-Bolyai University of Cluj-Napoca

Profile of smokers seeking a smoking cessation program

To evaluate the characteristics of smokers seeking treatment in public smoking cessation program ’’STOP FUMAT”. We made a retrospective evaluation of data collected during the interview for enrollment in the smoking cessation program. The participants completed questionnaires related to smoking history, history of psychiatric disorders, depression, anxiety and history of comorbidities; demographic variables (age, gender, ethnicity, education), body weight and measures of nicotine dependence were made. Between January of 2009 and January of 2010, 527 smokers were evaluated and received individual counseling. More than half of the subjects had high degree of nicotine level, comorbidities, were female with a mean age of 50 years. Smokers seeking assistance for smoking cessation were socially disadvantaged, presented a high degree of nicotine dependence and had previously made smoking-cessation attempts without the benefit of a structured program. Smoking control interventions should take into consideration the general characteristics of the smokers treated via the public health care system

Nonperturbative QED Processes at ELI-NP

The present paper analyses the current results and pursuits the main steps required for the design of SF-QED experiments at High-Power Laser System (HPLS) of ELI-NP in Magurele, Romania. After a brief analysis of the first experiment (E-144 SLAC), which confirmed the existence of non-linear QED interactions of the high energy electrons with the photons of a laser beam, we went on to present fundamental QED processes possible to be studied at ELI-NP in a multi-photon regime. The kinematics and characteristic parameters of the laser beam interacting with electrons were presented. In the preparation of an experiment at ELI-NP, the analysis of the kinematics and dynamics of the non-linear QED interaction processes with the physical vacuum are required. Initially, the linear QED processes and the corresponding Feynman diagrams that allow to determine the amplitude of these processes are reviewed. Based on these amplitudes, the cross sections of the processes can be obtained. For multi-photon interactions it is necessary to adapt the technique of Feynman diagrams from linear QED processes to the non-linear ones, by moving to the quantum field description with dressed Dirac-Volkov states, for particles in intense EM field. They then allow evaluation of the amplitude of the physical processes and ultimately the determination of the corresponding cross section. The SF-QED processes of multi-photon interactions with strong laser fields, can be done taking into account the characteristics of the existing facilities at ELI-NP in the context of the experimental production of electron-positron-pairs and of energetic gamma-rays. We show also some upcoming experiments similar to ours, in various stages of preparation.Comment: Presented at Bucharest University Meeting 2023 https://ssffb.fizica.unibuc.ro/SSFFB/Section.php?SectID=22

Probing the Structure of Halo Nuclei

Our understanding of halo nuclei has so far relied on high-energy scattering and reactions, but a number of uncertainties remain. I discuss in general terms the new range of observables which will be measured by experiments around the Coulomb barrier, and how some details of the reaction mechanisms still need to be clarified.Comment: Proceedings of FUSION97 conference (March 1997), South Durras, Australia. Submitted to J. Physics G: special issue `Heavy ion collisions at near barrier energies'. No figures; uses IOPConf.sty (included