Requirements for Audit Firms Regarding the Prevention and Combating of Money Laundering

Money laundering is a global problem, respectively, and the effort to combat it in order to ensure the integrity of financial systems is global. At the international level, there are anti-money laundering policies, encompassing a number of common regulations and requirements, some of which, however, vary by country and jurisdiction. The study is based on research focused on regulation in the field, emphasizing the role of audit entities. The investigation was supported by the legislative acts of the Republic of Moldova, as well as the international ones. The research methodology includes academic research methods, such as qualitative, dialectical and the methods inherent in economic disciplines. The qualitative method allowed the analysis of the research theme present in the published works, which can be found in the Web of Science, Scopus and EBSCO databases. The study constitutes a significant contribution to the specialized literature regarding the requirements for audit entities in combating money laundering

Ameloblastomas mimicking apical periodontitis:a case series

Ameloblastomas are benign odontogenic tumors that can eventually mimic the clinical and radiological features of apical periodontitis. The aim of the present study was to evaluate the clinical, radiological and histological characteristics from a series of ameloblastomas mimicking apical periodontitis diagnosed in a 14-year period. all cases histologically diagnosed as ameloblastomas from 2005 to 2018 presenting a clinical diagnosis of periapical lesion of endodontic origin were selected for the study. Clinical, radiological and histological characteristics from all cases were tabulated and descriptively and comparatively analyzed. Twenty cases composed the final sample, including 18 solid and 2 unicystic ameloblastomas. Mean age of the affected patients was in the fifth decade with predilection for males (72%). The most common anatomical location was the posterior mandible (55%) and most cases presented a radiolucent unilocular (80%) well-defined (95%) image. Most cases were asymptomatic, but the presence of local swelling and bone cortical rupture were common. Ameloblastomas mimicking periapical lesions of endodontic origin are mostly diagnosed in adult males as well-defined radiolucent unilocular lesions producing local swelling and bone cortical rupture

Dematerialization of the currency: a study of the possible impacts on portuguese society and sSibs's business

Over a long period of time, the expression “Cash is King” has been considered an undeniable fact. However, due to technological developments inrecent years, the payment industry has undergone major transformations, with the emergence of new payment methods such as Near Field Communication (NFC), mobile payment, or cryptocurrencies (i.e. bitcoin).This Work Project, conducted within a Direct Research Internship at SIBS SGPS, aims to propose an analysis of the dematerialization of currency, focusing on the impact created by this change in the payments industry, Portuguese society as well as onSIBS’s business

EXPORTING ECONOMIC SECURITY TOWARDS THE EUROPEAN UNION: EASTERN NEIGHBORHOOD IN CONTRAST TO SOUTHERN MEDITERRANEAN

A prosperous neighbourhood for a developing country is an undeniable fact. Among most eloquent examples serves the European Neighbourhood Policy (ENP) that is subject of large debates. In this context, we are used to get knowledge about the benefits that the ENP brings to Eastern and Southern Mediterranean partners. On the other hand, many studies criticize the European Union (EU) foreign policy as presenting weak incentives and conditionality. Nevertheless, this situation requires from our point of view a thorough analysis about the share of economic security that is “imported” by the EU due to the ENP implementation in its immediate vicinity. Thereby, an empirical analysis is going to be carried out in this article where the manoeuvre with some statistic data and macroeconomic indicators within economic security typologies is expected to generate useful insights in order to identify: Who generates more economic security gains for the EU? In more details, tracing the analytic parallel between economic measures within the European Neighbourhood Policy and contemporary approach to economic security, namely according to the European vision of security it enables the author to reach conclusions which of the EU's neighbours show more economic certainty and security. If this correlation generates positive results, then the author will assert that the EU offer regarding the Neighbourhood Policy is prospective for recipients but also for the EU in terms of economic security "import"

On the Economic and Cultural Coordinate of Globalization

This text represents a sequel to our demarche concerning the globalization phenomenon understood in the analytical theoretical perspective. The economic coordinate of globalization represents a highly important element for the theoretical outlining of the concept of globalization. The world’s markets, especially the financial ones, represent the best proof that globalization encompasses a powerful economic component. In this context, the issue of the nation-state represents a new challenge for the theorists of globalization. Welfare, the certainty of the workplace, related to the phenomenon of global unemployment, represent only a few problematic concepts which require reflection, resemantization and an authentic intellectual debate. The sovereignty of the nation-state is seriously shaken especially from an economic perspective. All the other conceptual components of globalization are directly influenced in that “multicausal logic” brought forth by Giddens, by this economic coordinate. The economic, as a semantic horizon which melts into the concept of globalization, may be related to another semantic horizon just as important, namely the cultural one. At a first superficial review, the two coordinates seem rather stuck in their strict specific identity, but, after a more profound analysis, the connections between them may be brought forth. Because we have mentioned the financial markets, which, at their turn, are instrumented by money, well, this economic instrument holds, in the first instance, a strong cultural charge. The most important forms of human behavior, namely the cultural ones, are directly influenced by the way the individual understands and interprets the concept called money. At the same time, we will not be able to overlook the fact that the most important states, from an economic point of view, the states initially making up G8, and then GX, are the states which “set the style” for the various cultural trends and courses at a global level. These two coordinates analyzed in this text are interconnected, making up a first semantic horizon of globalization

Collage sobre el cuento “El Sur” de J. L. Borges

Fil: Pezzarini, Manuela. Universidad de Buenos Aires. Facultad de Arquitectura, Diseño y Urbanismo; Argentina.Fil: Soimu, Agostina. Universidad de Buenos Aires. Facultad de Arquitectura, Diseño y Urbanismo; Argentina.Así como la narración de Borges transcurre en un ir y venir constante entre el terreno real y el virtual, la siguiente composición quiere generar un lenguaje metafórico en el cual se entrelacen hechos reales e imaginarios. Lo real supera la realidad en metáforas que elevan la experiencia hacia una ficción, entre lo verosímil y lo verdadero

The impact of cultural diversity on ecotourism – an opportunity for regional development

In Culture matter time, space, location, possibilities, needs, scarcity of goods, technologies, destination and the scope. By this article, authors begin from the hypothesis: how culture is linked to environment and ecology? As a result, keypoint ideas of the work suppose that this link (Ecotourism) defines a contribution to mutual understanding and respect between peoples and societies, a vehicle for individual and collective fulfillment, a user of the cultural heritage of mankind and contributor to its enhancement, a beneficial activity for host countries and communities obligations of stakeholders in tourism development. Likewise, “The International Ecotourism Society” states that Ecotourism activities imply the fulfillment of the following principles, to name some: - Minimize environmental negative impact, protecting the regional culture and environment. - Provide positive experience to visitors and hotel owners. - Economically benefit local inhabitants by enhancing their self-esteem. - Support human rights and labor agreements. Finally, main expectation from work are some proposals as matter to promote heritage conservation and environmental sustainability, to create an intellectually challenging and stimulating environment and provide educational benefits to local community. Such aim addresses to Republic of Moldova too. Also, authors notice that ecotourism development in Moldova is possible and would promote its easier and better integration in Euro-zones.cultural diversity, ecotourism, regional development