THE PARTICULARITIES OF PRODUCT COST CALCULATION AT THE ENTERPRISES WITH SEASONAL ACTIVITY

This article comprehends the problems of cost calculation at theenterprises with seasonal activity. The practical recommendations are based onorganizational and technological features corresponding to peculiarities of theseasonal production. Here we can mention: the creation and the accounting ofprovisions for certain types of costs for raw materials, for reparation of assets;calculation of depreciation of productive assets by the method of production using therecalculation of planned volume to factual volume of production; the reciprocalmethod using the proceeding of proper factual unit cost of the service department etc.cost, calculation of cost, correlation coefficient, services of interdependentsections, distribution basis, and method of cost calculation.

Consumul de pește în rândul populației Republicii Moldova

Organizația pentru Agricultură și Alimentație a Națiunilor Unite, Agenția Națională pentru Sănătate Publică, Chișinău, Republica Moldova, Catedra de igienă generală, USMF „Nicolae Testemiţanu”, Congresul consacrat aniversării a 75-a de la fondarea Universității de Stat de Medicină și Farmacie „Nicolae Testemițanu” din Republica Moldova, Ziua internațională a științei pentru pace și dezvoltareBackground. At present, very little is known about the consumption of different fish species at national level. The elucidation of this topic would be useful both for assessing the risk of exposure of the population to various chemical contaminants and for assessing the associated benefits. Objective of the study. The purpose of this study was to identify which fish species are consumed by the population of the Republic of Moldova. Material and Methods. FishStatJ v4.00.9 software was used to estimate fish species consumed nationally. The data extracted, per species, (annual series) for the period 2005-2017, in tons per year were converted into grams per day per capita. To exclude the inedible component conversion factors were applied. Results. The application of conversion factors decreased the average consumption by 34.7%. In the period 2005-2017 there was an increasing trend (y=0.4016x+16.88; R²=0.4036x) from 17.8g/day (2005) to 23.6g/day (2017), on average per capita was consumed 19.68g/day. 97.3% of the average consumption are: herring/sardines - 6.46g/day (32.8%), carp - 4.14g/day (21.0%), unspecified species - 3.09g/day (15.7%), mackerel - 1.61g/day (8.17% ), hake - 1.10g/day (5.6%), blue whiting - 0.953g/day (4.84%), salmon - 0.824g/day (4.19%), cod - 0.745g/day (3.78%), polak - 0.22g/day (1.14%), tuna - 0.09g/day (0.47%). During the analyzed period, 26 species of fish were consumed. Conclusion. The population consumes 26 different species of fish. Herring/sardines and carp are the most consumed species with a share of 32.8% and 21.0% respectively. Another 15.7% of average consumption remains uncertain because the species could not be identified. Introducere. La momentul actual, se cunoaște foarte puțin despre consumul diferitor specii de pești la nivel național. Elucidarea acestui subiect ar fi utilă atât pentru evaluarea riscului expunerii populației la diferiți contaminanți chimici, cât și pentru aprecierea beneficiilor asociate. Scopul lucrării. Scopul acestui studiu a fost de a identifica care sunt speciile de pești consumate de către populația din Republica Moldova. Material și Metode. Pentru estimarea speciilor de pești consumate la nivel național s-a utilizat softul FishStatJ v4.00.9. Datele extrase per specie (serii anuale) pentru perioada 2005-2017, în tone pe an s-au transformat în grame pe zi per capita. Pentru a exclude componenta necomestibilă s-au aplicat factori de conversie. Rezultate. Aplicarea factorilor de conversie a micșorat consumul în mediu cu 34.7%. În perioada 2005-2017 s-a înregistrat o tendință de creștere (y=0.4016x+16.88; R²=0.4036x) de la 17.8g/zi (2005) la 23.6g/zi (2017), în mediu per capita s-a consumat 19.68g/zi. 97.3% din consumul mediu constituie: hering/sardine - 6.46g/zi (32.8%), crap - 4.14g/zi (21.0%), specii nespecificate – 3.09g/zi (15.7%), macrou – 1.61g/zi (8.17%), merluciu – 1.10g/zi (5.6%), putasu – 0.953g/zi (4.84%), somon – 0.824g/zi (4.19%), batog – 0.745g/zi (3.78%), polac - 0.22g/zi (1.14%), ton – 0.09g/zi (0.47%). În perioada analizată s-au consumat 26 specii de pești. Concluzii. Populația consumă 26 specii diferite de pești. Hering/ sardinele și crapul sunt cele mai consumate specii cu o pondere de 32.8% și 21.0%, respectiv. Alte 15.7% din consumul mediu rămân a fi incerte deoarece nu s-a putut identifica speciile

Valorisation des granulats recyclés dans les bétons soumis au gel/dégel sans saturation (classes d’exposition F et R)

Cette étude consiste à analyser les propriétés du béton destiné aux applications résidentielles dans lesquelles une partie des granulats naturels (GN) sont remplacés par des granulats recyclés (GR). On analyse les impacts sur la résistance, la durabilité et la microstructure du béton en fonction du taux de remplacement. Trois différents types des GR sont étudiés. Les essais de caractérisation des granulats recyclés, tels que la densité, l’absorption, la granulométrie, la teneur en impuretés, en matières organiques et en ions chlorure sont effectués. Les essais réalisés sur les bétons se résument essentiellement aux essais de la résistance à la compression, du retrait de séchage, de la résistance aux cycles de gels-dégels, de la perméabilité aux ions chlorure et de la résistivité électrique. Dans le but d’identifier l’effet des granulats fins recyclés sur le comportement des bétons, les analyses thermogravimétriques (ATG) et le pH des mortiers à base des granulats recyclés sont également déterminés. Les bétons évalués dans le cadre de cette étude de classes d’exposition « F-2 » et « R » sont destinés pour la construction résidentielle et des petits bâtiments. Compte tenu de critère de résistance plus sévère, le béton choisi pour les essais est de classe F-2 selon la classification de la norme CSA A23.1-14 (annexe 1 et 40). La norme prévoit que le béton soit soumis aux cycles de gels-dégels dans des conditions non saturées, mais ne soit pas exposé aux ions chlorure. À titre d’exemples, on peut nommer les murs et les poteaux extérieurs. La norme CSA établit les propriétés minimales pour un béton de classe F-2 (annexe 2). Ainsi, la formulation vise un rapport eau/liant (E/L) de 0.55 et une teneur en air de 4 à 6% selon le diamètre maximal du gros granulat utilisé (annexe 3). Les formules des bétons sont déterminées par la méthode des volumes absolus (CAN-A23.1-94 et ACI 211.1-74). Dans cette étude, le liant utilisé est le ciment de type GU, le ciment binaire à base de laitier et les ciments ternaires à base de laitier et fumée de silice ou à base de cendres volantes et fumée de silice. Les GR sont composés de gros granulats et de granulats fins. Le remplacement du GN par le granulat recyclé est effectué de la manière suivante : une proportion des granulats fins recyclés remplace le sable et une partie des gros granulats recyclés remplace les gros granulats naturels. Les proportions massiques des granulats naturels dans le mélange sont effectuées suite à une optimisation granulaire des matériaux par rapport à la courbe visée de Fuller et Thompson (Gagné et Aïtcin, 2014). Bien que certaines propriétés des bétons aux GR et ciment GU soient plus faibles, comparativement aux propriétées des bétons aux granulats naturels, il est possible d’obtenir la résistance à la compression minimale de 25 MPa à 28 jours, recommandée par la norme CSA A23.1-14 (bétons de classe F2), en optimisant le taux de remplacement des granulats recyclés de 15% pour un béton formulé avec du ciment GU et de 45% pour un béton formulé avec du ciment binaire au laitier. Mots-clés : Béton résidentiel, ciment binaire, ciment de type GU, ciment ternaire, durabilité, granulats recyclés, méthode des volumes absolus, optimisation des granulats, résistance

Evaluation of nonsteroidal anti-inflammatory drugs use in the elderly

Department of Social Pharmacy Vasile Procopisin, Nicolae Testemitanu State University of Medicine and Pharmacy of the Republic of MoldovaIntroduction. According to National Bureau of statistics of the Republic of Moldova, 15,7% of chronic diseases in the geriatric population represent conditions of osteoarticular system. NSAIDs play a major role in the management of acute and chronic pain syndromes, they effectively relieve pain, but also these drugs are known to produce serious side-effects and can potentiate, increase or decrease the effect of many prescription and non-prescription drugs that elderly population takes. Tools and tips to monitor NSAIDs use provided by pharmacists can enhance understanding the benefits and the potential risks of pain relief medicines, help elderly patients be able to indentify typical side-effects and cautions, avoid complications and be aware of use them correctly. Aim of the study. The purpose of this study is to underscore how pharmacists appreciate NSAID drugs use in the elderly and to present tips for pharmacists that will help elderly patients to be aware of potential risks of NSAIDs inappropriate use. Materials and methods. It is a longitudinal study in which all the variables were collected from December to March 2018. A standardized questionnaire, with 8 closed-ended and 2 open-ended questions, was applied. Participants, drugs consumers, were visitors of community pharmacy. A descriptive analysis was performed; descriptive statistics such as mean, frequencies and percentages were used to describe and summarize the data. All analyses were performed using SPSS for Windows version 22.0. Results. Data suggest that current patient perception on NSAIDs is poor. In pharmacist’s point of view, elderly patients practice self-medication with NSAIDs (71%) and only 11% of pharmacists reported that the knowledge of elderly about NSAIDs are sufficient; additionally, in 75% of cases elderly didn’t reporte side effects caused by NSAIDs. The NSAIDs drugs requested by elderly are diclofenac and ibuprofen (80 responses), followed by paracetamol (34), nimesulid (29), desketoprofen (26), aspirin (22) and less than 20 responses – indomethacin, meloxicam, naproxen, metamizol and ketorolac. 66% of elderly patient return in particular pharmacy for counseling and select the NSAID drug according to pharmacist’s recommendation (82,7%). The majority of pharmacists listed such abilities as empathy, patience, amiability, simple language, and professionalism necessary to enhance communication with elderly. Conclusions. Before taking NSAIDs medication, elderly patients should be aware of the risks involved through detailed discussion with healthcare providers, including pharmacists. The community pharmacist can play an essential role in ensuring safe use of NSAID through regularly review pain relief medicines taken by older people, such as diclofenac, ibuprofen and paracetamol etc

Particularities of accounting for construction contracts

SUSTAINABLE ECONOMIC DEVELOPMENT: INTERNATIONAL AND NATIONAL ASPECTS (Novopolotsk, 25 - 26 October 2012) V.1 Turcanu L.Секция 1. АКТУАЛЬНЫЕ ПРОБЛЕМЫ УЧЕТА, АНАЛИЗА И КОНТРОЛЯ В КОНТЕКСТЕ УСТОЙЧИВОГО РАЗВИТИЯ: МЕЖДУНАРОДНЫЕ И НАЦИОНАЛЬНЫЕ АСПЕКТ

Risk behavior of pupils from rural areas in correlation with living in the house adults

State University of Medicine and Pharmacy Nicolae Testemitanu National Center of Public Health, Chisinau, Republic of Moldova The 6th International Medical Congress for Students and Young DoctorsYoung generation’s behavior can be influenced by adults who live in the same house

Integrated wireless access and networking to support floating car data collection in vehicular networks

Collecting data from a large number of agents scattered over a region of interest is becoming an increasingly appealing paradigm to feed big data archives that lay the ground for a vast array of applications. Vehicular Floating Car Data (FCD) collection, a major representative of this paradigm, is a key enabler for a wide range of Intelligent Transportation Systems (ITS) services and applications aiming at enhancing safety, efficiency and sustainability. Obtaining real time, high spacial and temporal resolution vehicular FCD information is becoming a reality thanks to the variety of communication platforms that are being deployed. Dedicated Short-Range Communication (DSRC) and Long Term Evolution (LTE) are the most prominent communication technologies able to support periodic and persistent FCD collection. DSRC technology was mainly proposed for safety applications and is specifically tailored for Vehicular Ad Hoc Networks (VANETs). The first parts of this work are dedicated to assessing the suitability of DSRC to support FCD collection in real urban scenarios. We first study the basic communication paradigm that takes place in VANETs to populate vehicles’ local data bases with FCD information, named beaconing, and the trade-off between the beaconing frequency and the congestion induced in the wireless shared channel used to exchange these beacons. The primary metric to measure the information freshness inside every vehicle’s local data base is the Age-of-Information (AoI). We define an analytical model to evaluate the AoI of a VANET, given the connectivity graph of the vehicles, and validate the model by comparing it with realistic simulations of an urban area. Then, we propose an integrated DSRC-based protocol that disseminates queries and collects FCD messages from vehicles roaming in a quite large city area efficiently and timely by using a single network structure, i.e., a multi-hop backbone network made up of only vehicle nodes. The proposed solution is distributed and adaptive to different traffic conditions, i.e., to different levels of vehicular traffic density. One of the main protocol advantages is that for the dissemination of queries it exploits an existing standardized data dissemination algorithm, namely the GeoNetworking Contention-Based Forwarding (CBF). The proposed protocol is evaluated with reference to a real urban environment. The main parameters are dimensioned and an insight into the protocol operation is given. One of the main outcomes of this part of the thesis is the confirmation of the fact that DSRC is suitable to support not only safety applications, but also periodic FCD collection. The main issue with DSRC is the low penetration rate. LTE on the other hand is pervasive and has been identified as a good candidate technology for non-safety applications. However, a high number of vehicles intermittently reporting their information via LTE can introduce a very high load on the LTE access network. The second part of this work addresses the design and performance evaluation of heterogeneous LTE-DSRC networking solutions to yield significant offloading of LTE – here, DSRC technology can support local data aggregation. We propose distributed clustering algorithms that use both LTE and DSRC networks in the cluster head selection process. We target robustness, optimizing the amount of data and the value of the collection period, keeping in mind the goals of autonomous node operation and minimal coordination effort. Our results clearly indicate that it is crucial to consider parameters drawn from both networking platforms for selecting the right forwarders. We demonstrate that our solutions are able to significantly reduce the LTE channel utilization with respect to other state-of-the-art approaches. The impact of the proposed protocols on the DSRC channels’ load is evaluated and proved to be quite small, so that it does not interfere with other VANET-specific messages