WAYS OF STRENGHTENING THE STATUTORY AUDIT EFFICIENCY

The integrity of the auditor’s opinion and the audit process conducting effectivenesshangs on the professional judgment applied on obtaining, processing and interpreting the internal andexternal information. Documentation is based on all the audit evidence collected through proceduressuch as: inspection, confirmation, documentation etc. Audit evidence is used to determine whether thefinancial statements present the economic reality of transactions and if they faithfully reflect thefinancial position of the company. To achieve a reasonable assurance, the auditor should gathersufficient and high quality audit evidence so that the view expressed in the report of the independentauditor should be based on a credible and relevant background.audit evidence, audit procedures, professional judgment, reasonable assurance.

THE EFFECT OF ATTRACTANTS ON PINE BARK BEETLES

Abstract We tested the effect of monoterpenes and aggregation pheromones on pine bark beetles in Romanian pine stands, from spring 2000 to 2005. We recorded the number of beetles captured in winged-funnel traps, and we compared the results by evaluating the intensity of attraction (number of insects captured per day per trap). Our results reveal that the primary attractants -monoterpenes by themselves or in combination -have an attractive effect on Tomicus sp., Trypodendron sp., Hylurgops sp. and Hylastes sp., while traps containing aggregation pheromones mostly captured the bark beetles Ips sexdentatus, I. acuminatus and I. typographus. These traps captured a higher number of the predator Thanasimus formicarius, than traps containing monoterpenes

New 2,4,6-substituted 1,3-dioxanes: synthesis, stereochemistry and thermodynamic data determinations by cis-trans isomers equilibrium

International audienc

PRELIMINARY STUDY ON THE USE OF INNOVATIVE DEVICES FOR STRENGTH BUILDING IN THE PERIOD OF RECOVERY FOLLOWING LUMBAR CONDITIONS

In this research, we started from the premise that for developing a strength building routine, adapted to patients with lumbar conditions, we can use innovative devices that combine elastic resistance with the resistance provided by weights. Such devices include a concentric barbell-extensor system and an extensor pulley bar. By using these devices, we demonstrated – on a sample of even healthy young people with a mean age of 22.5 – that three weeks of exercising on these devices, without significantly soliciting the spine, increase the strength more than the classical weight training. It is worth mentioning that the manner of performing the exercises and the muscle groups solicited in classical exercises versus when using innovative equipments were highly similar

A Comparative Analysis of the Chemical Composition, Anti-Inflammatory, and Antinociceptive Effects of the Essential Oils from Three Species of Mentha Cultivated in Romania

This work was aimed at correlating the chemotype of three Mentha species cultivated in Romania with an in vivo study of the anti-inflammatory and antinociceptive effects of essential oils. The selected species were Mentha piperita L. var. pallescens (white peppermint), Mentha spicata L. subsp. crispata (spearmint), and Mentha suaveolens Ehrh. (pineapple mint). Qualitative and quantitative analysis of the essential oils isolated from the selected Mentha species was performed by gas chromatography coupled with mass spectrometry (GC-MS). The anti-inflammatory activity of the essential oils was determined by the rat paw edema test induced by λ-carrageenan. The antinociceptive effect of the essential oils was evaluated by the writhing test in mice, using 1% (v/v) acetic acid solution administered intraperitonealy and by the hot plate test in mice. The results showed a menthol chemotype for M. piperita pallescens, a carvone chemotype for M. spicata, and a piperitenone oxide chemotype for M. suaveolens. The essential oil from M. spicata L. (EOMSP) produced statistically significant and dose-dependent anti-inflammatory and antinociceptive effects

Results regarding the chemical control of European cherry fruit fly (Rhagoletis cerasi L.) in cherry orchards from Cluj area

In neglected orchards the attack of European cherry fruit fly can affect the production by up to compromising. For framing in the regulations asked by market, it is often required that in cherry plantations to intervene with several strategies of pest control, in which frequently appears chemotherapy. To apply a reduced number of treatments we must know the biological reserve of species and its life cycle. The experiment was conducted over two years, 2013- 2014, in an orchard located near Cluj-Napoca city, Romania.To study the biological cycle of this species, we followed the dynamics of climatic factors, especially the accumulation of active degrees that were needed in going through several stages of development. In order to apply the treatments, we observed flight dynamics of Rhagoletis cerasi using sticky panels (provided by Institute of Chemistry "Raluca Ripan'' Cluj-Napoca). The treatments applyed in combating of the fly consisted in two applications of products belonging to synthetic pyrethroids group. In 2013, the first adults were recorded on 25 May, when the amount of active degrees accumulated was 410, 2 ° C. Frequency of fruits attacked by cherries worm this year was 1%. In 2014, the adults emergence took place on May 21, which corresponded to value of 343,8° C degrees acumulated. Although the population level was still high the frequency of attacked fruits was again 1%, which was mainly due to the possibility of migration of adults at distances over 100 m. In control variant, an untreated orchard, frequency of attacked fruits in both years exceeded 30%

Chiral enhancement via surface-confined supramolecular self-assembly at the electrified liquid/solid interface

A new simple and convenient strategy for boosting the enantioselectivity of cyclodextrins (CDs) as highly available homochiral macrocyclic hosts using the co-assembly of physisorbed propranolol (PRNL) enantiomers on gold nanoparticles (AuNPs) and different CDs was reported, exploiting the gainful effects of surface-confined supramolecular associations. All the experiments were conducted both in bulk enantiomer solution (unrestricted, homogenous system) and on the antipodes physisorbed at the gold-liquid interface (surface confined, heterogenous system), employing various electroanalytical techniques (differential pulse voltammetry, cyclic voltammetry and electrochemical impedance spectroscopy), isothermal titration calorimetry and computational modeling. In the unrestricted system, where the freedom of movement of PRNL molecules is not hampered, unassailable enantioselectivity may not be allocated to either of the tested CDs. However, by limiting the degrees of freedom of PRNL antipodes upon their adsorption to a non-chiral surface of electrochemically-generated AuNPs, a particular amplification of the conformational differences between the resulting supramolecular complexes with native CDs may arise. Molecular dynamics simulations of the supramolecular interactions on both homogenous and heterogenous system revealed important differences compared to the previously reported quantum chemical calculations performed in vacuo. Besides the advances of fundamental knowledge, this proof-of-concept data may offer an alternative strategy for the fast chiral probing of various analytes by interfacial supramolecular electrochemistry