REFLECTIONS ON RISKS IN FIXED ASSETS AUDIT

In their audit mission, the auditor can not guarantee that their opinion is absolutely objective, there always exists a certain risk. In this article, the author proposes some solutions and indices about the risks of tangible assets audit. There have been studied several aspects regarding the risk of significant distortion while auditing tangible assets through the research of their components. The risks of non-detection were investigated in terms of tangible audit, also there have been identified and characterized other audit risks identified by the scientists in the field, such as the acceptable audit risk, the business risk or significant risks

REFLECȚII PRIVIND CONTABILITATEA COSTURILOR ULTERIOARE AFERENTE IMOBILIZĂRILOR CORPORALE

Contabilitatea costurilor ulterioare aferente imobilizărilor corporale are o importanță deosebită, în special pentru entitățile care dispun de imobilizări corporale, care necesită a fi reparate, inspectate, întreținute zilnic, pentru a le păstra calitățile inițiale sau pentru a le îmbunătăți calitățile de producție. În practica entităților au fost și mai pot fi întâlnite diferențe semnificative în ce privește tratamentul contabil al costurilor ulterioare aferente imobilizărilor corporale. În acest articol vom examina un șir de probleme ce apar din cauza legislației în continuă schimbare și a normelor neclare, prin preluarea experienței savanților autohtoni și străini, precum și prin analiza literaturii de specialitate.REFLECTIONS ON THE ACCOUNTING OF SUBSEQUENT COSTS OF FIXED ASSETSAccounting of subsequent costs related to tangible assets has a great importance particularly for entities that have tangible assets that require repairs, inspections, maintenance on a daily basis in order to maintain initial qualities or to improve their production qualities. Significant differences in the treatment of subsequent costs related to tangible assets were and can still be met in the practice of entities. In this article, the author examines a series of issues arising from continuous change of legislation and of unclear rules by taking into account the experience of the national and foreign scholars as well as by analyzing the specialized literature.</p

Theoretical and Practical Approaches Regarding Emotional Intelligence

We notice in everyday life at school, work, on the street, eminent people with special education who make remarkable efforts, while others that are less obvious qualities bloom. In most cases, the answer is closely related to the concept of “emotional intelligence”. Even if it is harder to measure and ascertain in comparison with accumulated experience or IQ, its force cannot be denied. Unfortunately, as a society, we continue to put more value on self-improvement, experience, intelligence and education. It would be great if among this things we an understanding of our emotions and those around us, but also to realize the major impact that emotions have on our lives every day. This paper aims to highlight the reasons why emotional intelligence is considered to be the most important basic competence that determine success in personal or professional life

The Productivity and Quality of Alfalfa (Medicago sativa L.) in Romanian Forest Steppe

Alternative use of alfalfa, for various purposes, including the production of biofuels or food supplement for human alimentation, is a study topic still in its early stages of research. Studying and understanding the biology of alfalfa and the factors with a major influence on it are very important activities. The productivity and quality of alfalfa are two indicators that help determine, in addition to economic value, the way in which alfalfa can be used. Evolution of alfalfa yield and quality depends on many factors, such as the growth stage of alfalfa plants at harvesting. It was observed over three years of vegetation the influence of alfalfa plant growth stage at harvest on plant height, leaves/stems ratio, production of leaves, stems and whole plant (DM - dry matter) per hectare and on quality indicators (CP - crude protein, NDF - neutral detergent fiber and ADF - acid detergent fiber). The results showed that, with the advancement of phenological phases, from early bud stage to complete flowering, the total biomass output raised from 2.79 Mg·ha-1 to 4.60 Mg·ha-1, the neutral detergent fiber raised from 48.4-50.6% to 62.0-67.7%, while crude protein content decreased from 21.2-24.0% to 13.3-16.5%. The parameter values were correlated with alfalfa growth stage during the harvesting (significant at the 0.05 and 0.01 probability levels)

Evaluation of implant-prosthetic treatment of patients with edentulous posterior areason the lower jaw, one year follow-up.

Department of Orthopedic Dentistry „Ilarion Postolachi”, Nicolae Testemitanu State University of Medicine and Pharmacy, Chisinau, Republic of Moldova, The 6th International Medical Congress for Students and Young Doctors, May 12-14, 2016Introduction: Advancement of technologies in implantology permits rehabilitation of edentulous patients restoring esthetics, function and lost confort, meanwhile, increasing the quality of life for these patients. One of the factors that are considered during implant placement is the area where the surgery should be done. These areas differ in bone quality and quantity, vascularisation degree, presence of adjacent anatomical features, masticatory forces, inclination degree of teeth, etc. Posterior mandibular areas exhibit dificulties for implant placement caused by the presence of mandibular canal, submandibular fossae, poor vascularisation and high masticatory forces. The aim of this study was to evaluate the succes of implant-prosthetic treatment in posterior mandibular areas after one year of functional loading. Materials and methods: The study was based on the literature data and clinical results of 33 two-stage dental implants inserted in the posterior areas of lower jaw in 9 patients (aged between 39-51 years) applying the standard Branemark protocol. Patients had no general and local health problems that could jeopardise the treatment success. Only short edentulous spans have been included in the study from which 4 were single unit spans. Inserted implants were mainly of 3.75-10 mm and were loaded in conventional terms ( >2 months) evaluating further the early success (1-3 years) applying the Albreksson succes criteria. The bone-implant resorbtion was evaluated after 12.2 months using the radiological method proposed by Topalo V. and Mostovei A. Soft tissue status was clinically evaluated through probing and determination inflamatory signs arround implants. Results: During the follow-up period there have been noticed no signs of inflamation in soft tissues. Probing showed a firm gingival attachemnt with no exudate. Patients had no sings of pain, discomfort or tooth mobility. Bone resorption during the flolow-up period was 0,35±0.05mm mesially and 0.22±0.04 distally. Conclusions: Despite the poor conditions which limits the surgery field in the lateral mandibular areas with poor vascularization in elder patients, implant-prosthetic treatment in this areas however has a predictable and stable result after one year restoring lost function of the masticatory system

The Social Impact of Digital Transformation at the European Level

The profound societal effects resulting from the digital revolution in Europe have completely reshaped the fabric of everyday life. This revolution is characterized by the seamless integration of digital technology into all aspects of society, influencing the way people interact, businesses function, and governments operate. Notably, it has greatly improved connectivity and access to information, fostering both innovation and economic growth. The objective of this paper is to explore the complex connection between the Digital Society and Economy Index (DSEI) and the Social Progress Index (SPI), which together provide a holistic representation of societal progress. The main aim is to establish the correlation between these indices, shedding light on how digitalization impacts different dimensions of social advancement in European countries. Through this examination, the study aims to offer valuable insights into the implications of digital transformation on the well-being of society, economic stability, and overall social development throughout Europe

The Impact of Tax Avoidance in the European Union

In the context of contemporary debates on fiscal and economic policy, the impact of tax avoidance in the European Union was a frequently discussed topic at the negotiating table. In this paper, we followed the inflows of foreign direct investments and corporate tax collected to the state budget, trying to find out if a state with a high tax rate from the European Union could have an amortized impact of profit shifting, due to foreign direct investment inflows, also tracking how the corporate tax collected at the state budget changes, as the respective state reduces taxes. Following the research, we found out that paradoxically, as the state decreased the tax rate, corporate tax collected increased and also in certain years, the level of foreign direct investment exceeded corporate tax collected, which would indicate an amortized impact of tax avoidance

The Stability of the Revenues to the Budget of the European Union

A new European Union own resource based on non-recycled plastic packaging has been introduced. Each Member State must contribute on a national level in proportion to the amount of "plastic packaging waste" that is not recycled. This new policy raises several issues from a political, monetary, and legal perspective. The purpose of the paper is to study the sustainability of this revenue to the budget of the European Union taking into account that it's still unclear if this "EU plastic contribution" is a budgetary tool with an environmental spin or the other way around. While the fiscal and environmental goals might initially seem to be complementary