Principles and rules of conduct in the internal audit activity

The purpose of the paper is to present the basic principles governing the internal audit mission, as well as the code of conduct which should be observed in exercising such mission. On the other hand, we sought to highlight the mechanisms used to apply such principles into practice and the compliance to certainrules of conduct leading to the increase in the efficiency of the internal audit activity. For the achievemnt of this purpose, we started from the basic concepts related to the problems of the principles and conduct in the internal audit, and we continued by exemplifying them by means of the applicable standards in force. We also sought to highlight the place and role of the two categories of elements in the process of conducting an internal audit mission, as well as their economic and social implications

State Institution’s Competence in Exercising the Control Activity

The purpose of the paper is to present state institutions that are competent in exercising control actions, tha basic principles governing these actions, and the action competences according to the legal provisions in force. On the other hand, we sought to highlight the methodology used for the application of these principles and competences according to a logical sequence of actual control actions. For this purpose, we starded from basic concepts related to the problems mentioned and we continued by exemplifying them according to the needs at entity level, and also according to the standards in force. On the other hand, we sought to highlight the place and role of the state institutions in the control activity process at professional level, as well as the implications of this activity on entities and on the economic and social life

Methods of Measuring the Students’ Results Obtained in the Teaching-Learning Process

The experimental implementation and the determination of the efficiency of multimedia teaching-learning technologies was done with the purpose of establishing the necessity of transformations that are paramount for the educational system, in order to synchronize it with the general development tendencies of contemporary society. In this article I shall present the results of an experiment made at the Faculty of Economics Sciences, specialization Finances Banks. In this scientific experiment we applied the technique of parallel groups which supposes the implication of 4 groups of second year students, 2 groups forming the experimental team for whom the multimedia courses for training process were used and 2 control groups for whom teaching was made in the traditional system. The application of the statistical methods of processing experimental data attested the hypotheses about the positive impact of the implementation of the multimedia courses in teaching- learning process in the experimental groups and the efficiency of the applied methods to the experimental groups, compared to traditional methods, applied to control groups. The research in question has tried to propose a new perspective for performing the learning-teaching process, corresponding to present requirements, which, by using information technology, offers new possibilities to stimulate interest, new ways for active involvement of the student in the knowledge process.traditional teaching-learning process, multimedia technology, knowledge acquiring coefficient, automation coefficient, efficiency coefficient

Methods of Measuring the Students’ Results Obtained in the Teaching-Learning Process

The experimental implementation and the determination of the efficiency of multimedia teaching-learning technologies was done with the purpose of establishing the necessity of transformations that are paramount for the educational system, in order to synchronize it with the general development tendencies of contemporary society. In this article I shall present the results of an experiment made at the Faculty of Economics Sciences, specialization Finances Banks. In this scientific experiment we applied the technique of parallel groups which supposes the implication of 4 groups of second year students, 2 groups forming the experimental team for whom the multimedia courses for training process were used and 2 control groups for whom teaching was made in the traditional system. The application of the statistical methods of processing experimental data attested the hypotheses about the positive impact of the implementation of the multimedia courses in teaching- learning process in the experimental groups and the efficiency of the applied methods to the experimental groups, compared to traditional methods, applied to control groups. The research in question has tried to propose a new perspective for performing the learning-teaching process, corresponding to present requirements, which, by using information technology, offers new possibilities to stimulate interest, new ways for active involvement of the student in the knowledge process

HEAVY METALS ACCUMULATION IN SOIL AND CELERY ROOT (APIUM GRAVEOLENS L.) HARVESTED FROM THE POLLUTED AREAS IN SIBIU COUNTY, CENTRAL ROMANIA

Heavy metals are harmful environmental contaminants that are mostly the result of human activities. Vegetable roots may easily absorb heavy metals, which can then accumulate up to high levels in the edible sections. The celery root is a vegetable that is frequently cultivated in individual gardens and its production in polluted soil might provide a risk to the consumer's health, not necessarily due to the amount ingested but rather due to the cumulative effect of long-term usage. The present study is aimed to estimate the bioaccumulation of heavy metals (cadmium, lead, copper, and zinc) from the soil in the celery root, harvested from 26 households located in the polluted areas (Axente Sever, Agârbiciu, Bazna, CopșaMică, Micăsasa, Șoala, and Târnava). Total soil (0-20 cm)  and celery root heavy metals contents varied as follows: for Cd (soil = 0.10 mg/kg – 14.80 mg/kg; celery root = 0.058 mg/kg – 1.254 mg/kg); for Pb (soil = 28 mg/kg – 326 mg/kg; celery root = 0.022 mg/kg – 0.620 mg/kg); for Cu (soil = 25 mg/kg – 163  mg/kg; celery root = 0.60 mg/kg – 2.51 mg/kg); for Zn (soil = 117 mg/kg – 1076 mg/kg; celery root = 3.1 mg/kg – 11.7 mg/kg). The highest values of correlation coefficients were obtained for the regression curves established for the estimation of Cd, Pb, and Zn accumulation in celery root (r = 0.788 for Cd, r = 0.796 for Pb, and r = 0.656 for Zn). In the case of copper, the linear correlation coefficient is relatively low (r = 0.092)

Research on the heavy metal content in onion bulbs correlated with soil from private households located in the Copşa Mică area, Central Romania

Food safety and the high demand for food have represented worrisome problems worldwide in recent decades. It is well known that plants can accumulate metals from contaminated soil and through deposits from pollutant emissions released by contaminated sources. Cadmium, copper, zinc, and lead are poisonous elements. The accumulation of heavy metals in plants grown in polluted areas represents a major risk to human and animal health. Soil pollution with heavy metals is a global problem that has an unfavourable impact on the environment. For this study, data collected from 65 individual households located in the Copşa Mică area were used to estimate the bioaccumulation of four different heavy metals [cadmium (Cd), lead (Pb), zinc (Zn), and copper (Cu)] in onion bulbs in different scenarios, in correlation with the total metal content from the soil. The highest correlation coefficients were obtained for the regression curves established for the estimation of Cd (r = 0.648***), Zn (r = 0.592***), and Pb (r = 0.525***) in onion bulbs. In the case of copper (Cu), the linear correlation coefficient was insignificant (r = 0.088ns). The mean cadmium and lead values determined in the onion samples from the study area did not exceed the maximum stable levels for these contaminants in vegetables

RESEARCH ON THE HEAVY METAL CONTENT IN ONION BULBS CORRELATED WITH SOIL FROM PRIVATE HOUSEHOLDS LOCATED IN THE COPŞA MICĂ AREA, CENTRAL ROMANIA

Food safety and the high demand for food have represented worrisome problems worldwide in recent decades. It is well known that plants can accumulate metals from contaminated soil and through deposits from pollutant emissions released by contaminated sources. Cadmium, copper, zinc, and lead are poisonous elements. The accumulation of heavy metals in plants grown in polluted areas represents a major risk to human and animal health. Soil pollution with heavy metals is a global problem that has an unfavourable impact on the environment. For this study, data collected from 65 individual households located in the Copşa Mică area were used to estimate the bioaccumulation of four different heavy metals [cadmium (Cd), lead (Pb), zinc (Zn), and copper (Cu)] in onion bulbs in different scenarios, in correlation with the total metal content from the soil. The highest correlation coefficients were obtained for the regression curves established for the estimation of Cd (r = 0.648***), Zn (r = 0.592***), and Pb (r = 0.525***) in onion bulbs. In the case of copper (Cu), the linear correlation coefficient was insignificant (r = 0.088ns). The mean cadmium and lead values determined in the onion samples from the study area did not exceed the maximum stable levels for these contaminants in vegetables

Bioaccumulation of heavy metals in garlic bulbs (Allium sativum L.) in correlation with soil from private gardens in the Copșa Mică area, Romania

Heavy metal contamination of soil and plants is a worldwide concern. Copșa Mică in Romania is one of the areas in the country known to have a high level of pollution. Even if metallurgical activities have been reduced or stopped the soil is still polluted. This study aimed to estimate the bioaccumulation of heavy metals (Cd, Pb, Zn and Cu) in soil from garlic bulbs (Allium sativum L.) from individual gardens in the Copșa Mică polluted area, Romania. The bioaccumulation of heavy metals in garlic bulbs was estimated based on a data set collected from 44 individual gardens. The value of the linear correlation coefficient between the total cadmium content in the soil and that in the plant was significantly different from zero, indicating a close correlation between the two variables (r = 0.775***). In addition, for zinc (r = 0.649***) and lead (r = 0.423**), simple power-type regressions were found to be best for estimating the bioaccumulation of these elements in garlic bulbs. Only for copper, the value of the linear correlation coefficient was not significantly different from zero (r = 0.274ns), indicating that the estimation of copper accumulation in garlic cannot be described by simple power-type regressions. The results of this study are important for estimating the accumulation of heavy metals in garlic bulbs (head), which are often consumed by the population

Principles and Rules of Conduct in the Internal Audit Activity

The objectives of the paper are to present the basic principles governing the internal audit mission as well as the code of conduct that must be observed in exercising such a mission, because the completion of a professional audit mission implies precisely the compliance with the two category of elements. Consequently, this paper is meant to be added to the practice specific to this field as support in exercising the internal audit according to the market requirements. For this purpose, we analysed the above-mentioned elements, presenting brief examples in support of the importance of the approached topics. Thus, from the practical point of view, we can notice the mechanisms used to apply these principles and how the compliance with the audit specific audit conduct lead to a more efficient activity. For these reasons, we can say that the paper is an element of interest both for the academic field (as a starting point for the support of practical approaches) and also for the future researches in order to improve the specific audit activity

THE IMPACT OF THE COMMUNITY ACQUIS ON FINANCIAL CONTROL IN ROMANIA

When we refer to financial control, we talk, in fact, about the possibility to analyse a set of objectives and guide marks established by entities in order prevent, correct, and subsequently eliminate irregularities, errors, deviations, etc. The main objective is to highlight them in the future with the purpose of obtaining maximum performance with minimum effort. This activity was deemed representative as object of a separate chapter within the community acquis (we are talking about chapter 28 “Financial control”. The problems concern specialised bodies, the control procedure, the reports resulted following the control, and their legal and economic effects