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

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

Septicemic Outbreak in A Rainbow Trout Intensive Aquaculture System: Clinical Finds, Etiological Agents, and Predisposing Factors

On the 23rd of September 2022, a small intensive aquaculture unit populated with rainbow trout (Oncorhynchus mykiss) reported increased mortality in adults and juvenile fish. The unit comprised 12 enclosed concrete basins with a capacity of ten cubic meters of water, populated with 150 kg of fish each. Fish were subjected to a clinical examination on the site, after which whole fish were harvested for a bacteriological and histopathological examination. Water quality parameters were examined using classic biochemical methods and Fourier Transform Infrared Spectroscopy in order to find out whether the environment in which the fish live is also a predisposing factor that could facilitate different pathogens and induce a state of disease in the fish. Real-time PCR was performed on strains of Aeromonas spp. sampled from the fish to accurately identify the pathogen species. The goal was to accurately identify the problems and predisposing factors that lead to disease outbreaks

THE STATEMENT OF CHANGES IN EQUITY – ENTITY PERFORMANCE FINANCIAL ANALYSIS REPORT

A tool used to assess entity performance is the statement of changes in equity, which is a component of the set of financial statements. The statement of changes in equity shows in detail all variations of equity throughout an accounting period (between its beginning and its end). Thus, we can notice if the equity item was maintained or whether it “eroded”, respectively, if we are talking about overall profit or loss. The results of our research highlighted a robust financial autonomy of the entity in the analyzed period, while its equity increased, which showed an improvement of its financial performanc

Influence of Guar Meal from Pig Compound Feed on Productive Performance, Nitrogen Metabolism, and Greenhouse Gas Emissions

Guar (Cyamopsis tetragonoloba) is an annual legume tolerant to drought. Guar meal (GM) is a protein- and carbohydrate-rich co-product generated after the mechanical separation of the endosperm from the germ and hull of guar seed. GM has received considerable interest in animal feed as an alternative to soybean meal (SM). In this study, we aimed to assess the nitrogen (N) balance indicators, performance, carcass traits, and main greenhouse gas (GHG) emissions resulting from enteric fermentation (E-CH4) and manure (M-CH4 and N2O). Two tests were performed: (i) a biological trial on 45 pigs (15 animals/group) and (ii) a digestibility test in metabolism cages (N = 15, 5 replicates/group). Three different diets were given to the pigs: one diet was based on 0% GM (SM diet); in the second, GM-50%, GM replaced 50% of the SM; and the third was GM-100%, in which GM fully replaced the SM. The GM and SM diets were analyzed for their proximate composition. A model based on prediction equations was used to estimate the GHGs. GM up to 10% in the diets of finishing pigs did not significantly impact growth performance or carcass traits, although a slight increase in neutral detergent fiber (NDF) was observed. GM up to 10% improved N digestibility (p p p = 0.11). A highly significant impact was noted for N2O and E-CH4 (for DM, p 4, expressed as g CO2 Eq (p = 0.007), and g CO2 Eq. LU (livestock unit, p = 0.005), also reported as ADG (p = 0.024). Manure, M-CH4, was not significantly influenced. In conclusion, GM can replace up to 100% SM and is thus a valuable byproduct that does not alter animal performance and can positively impact N2O and E-CH4