127 research outputs found
AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS
Full text linkThis paper deals with issues of how to take on the responsibility of the auditor, especiallyin this time of crisis that hits the whole society. Significant role of financial auditor and the lies that theauditor is unable to give reasonable assurance that financial statement are not tainted by fraud andmaterial errors. This results from International Standards on Auditing, which indicated that manyusers rely on financial statements as their primary source of information because they are unable toobtain additional information to meet specific information needs.economic crisis, responsibility, economy, financial statements, error, fraud
WAYS OF STRENGHTENING THE STATUTORY AUDIT EFFICIENCY
Full text linkThe 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.
STUDY REGARDING QUALITY FOOD PRODUCTS ON THE ZLATNA MARKETPLACE (ALBA COUNTY)
Full text linkThe present work approaches a few problems related to the quality parameters of the food products starting from the present demands of the market economy. We have included in our study a large range of products that are permanently present market place, in a industrialized area. Some of them are vegetable products like: corn, potatoes, cabbage, carrot, spinach, together with other products. The study results highlight the degree of heavy metals contamination of these goods.vegetable products, heavy metals contaminations
Theological Valorization of the Other from an Orthodox Christian Perspective: Dorin Oancea’s Model of Theology of Religions in Relation to Social and Theological Developments of Modernity
No full textThis paper analyzes the model of theology of religions elaborated by the Romanian Orthodox theologian Dorin Oancea and highlights the possibilities for openness towards other religious realms and for real theological validation of non-Christian religions. It focuses both on the modern premises of this model and on the ways in which the author ensures its continuity inside the Tradition and its acceptance within the Orthodox-Christian world. Dorin Oancea’s construct, a unique system of pluralistic inclusivism, elaborated by an Orthodox theologian who wants to remain aligned with the Eastern Orthodox patristic and traditional theological thinking while still addressing current topics by means of contemporary instruments and present-day language, is a valuable example of religious change that takes place within Orthodoxy, which is regarded as a traditional branch of Christianity. This paper identifies forms of theological newness in Dorin Oancea’s manner of addressing the challenges of present times in relation to the dynamics of the field of theology of religions and of Orthodox theology
The impact of EAES Fellowship Programme:a five-year review and evaluation
Full text linkBackground: The European Association of Endoscopic Surgery (EAES) fellowship programme was established in 2014, allowing nine surgeons annually to obtain experience and skills in minimally invasive surgery (MIS) from specialist centres across the Europe and United States. It aligns with the strategic focus of EAES Education and Training Committee on enabling Learning Mobility opportunities. To assess the impact of the programme, a survey was conducted aiming to evaluate the experience and impact of the programme and receive feedback for improvements.Methods: A survey using a 5-point Likert scale was used to evaluate clinical, education and research experience. The impact on acquisition of new technical skills, change in clinical practice and ongoing collaboration with the host institute was assessed. The fellows selected between 2014 and 2018 were included. Ratings were analysed in percentage; thematic analysis was applied to the free-text feedbacks using qualitative analysis.Results: All the fellows had good access to observing in operating theatres and 70.6% were able to assist. 91.2% participated in educational activities and 23.5% were able to contribute through teaching. 44.1% participated in research activities and 41.2% became an author/co-author of a publication from the host. 97.1% of fellows stated that their operative competency had increased, 94.3% gained new surgical skills and 85.7% was able to introduce new techniques in their hospitals. 74.29% agreed that the clinical experience led to a change in their practices. The most commonly suggested improvements were setting realistic target in clinical and research areas, increasing fellowship duration, and maximising theatre assisting opportunities. Nevertheless, 100% of fellows would recommend the fellowship to their peers.Conclusion: EAES fellowship programme has shown a positive impact on acquiring and adopting new MIS techniques. To further refine the programme, an individualised approach should be adopted to set achievable learning objectives in clinical skills, education and research.</p
Bicycle Rental System
Full text linkFişierul ataşat conţine: Rezumat, Abstract, Contents, Introduction, References.Această teză este dedicată studiului si cercetării unui sistem de închiriere de biciclete in contextul infrastructurii curente, domeniile ce necesita a fi atinse pentru realizarea unui asemenea sistem, costurile efective pentru realizarea sistemului, consecinţele implementării unui asemenea sistem si desigur analiza si implementarea scheletului acestui sistem de închiriere de biciclete.This thesis is dedicated to the study and research of a bicycle rental system in the context of current infrastructure, the areas that need to be addressed to achieve such a system, the actual costs for the implementation of the system, the consequences of implementing such a system, the skeleton of this bicycle rental system and of course the analysis and implementation of the framework of this bicycle rental system
Researches on the quick method of sugar productivity evaluation
Full text linkIn a sugar factory it is necessary to be able to calculate very quickly the sugar productivity possible to obtain by processing the beet having a certain technological quality. That is the reason why, in the following lines, it is presented a very quick method used by the Institute of Alimentary Chemistry, the laboratory for sugar research and engineering, for such kind of quick calculations, but with a high theoretical and practical precision
Exploring Advanced Topological Metamaterials for Elastic Wave Manipulation
No full textElastic metamaterials enable control over the propagation of vibrations and elastic waves in mechanical structures, a useful feature that has been employed in numerous applications, such as energy harvesting, seismic mitigation, vibration and noise mitigation, sensing and imaging, and information processing. Recently, researchers have incorporated topological phase theory from condensed matter physics into elastic metamaterials to attain new functionality and robustness. Elastic wave control with these so-called topological metamaterials is immune to unwanted performance degradation in the presence of structural imperfections. Topological metamaterials also facilitate the manipulation of elastic wave energy in nearly arbitrary directions and serve as excellent macroscale platforms to investigate quantum transport physics.
While topological metamaterials have demonstrated extraordinary control over elastic wave propagation, research gaps exist that are hindering their implementation in technical applications and provide opportunities for advancement. Easily integrated (i.e., compact) topological metamaterials that provide comprehensively adaptable wave control have yet to be developed. Furthermore, the topological metamaterials studied to date are often constrained to function over a fixed, singular, and narrow frequency bandwidth. Finally, despite plenty of studies on 1D and 2D topological metamaterials, topological phases in 3D and fractal mechanical systems have yet to be fully explored. To address the research gaps and advance the state of the art, this thesis explores a new class of advanced topological metamaterials that achieve responsive, broadband, easily integrated, and multidimensional elastic wave control and uncover new knowledge in topological and elastic wave physics. To achieve the research vision, the suite of novel topological metamaterials presented in this dissertation is synthesized through the understanding and harnessing of comprehensive on-demand adaptivity, local resonance, higher-order topological phases, and the rich dimensionality of 3D mechanical structures.
Four novel topological metamaterials are created and investigated in this dissertation. First, a 2D topological metamaterial is synthesized that harnesses resonant piezoelectric circuitry for comprehensively tunable elastic wave control. This innovative metamaterial unlocks the capability to concurrently adjust the path, shape, and frequency of topological states, operates over a broad and subwavelength frequency bandwidth, and facilitates a new understanding of adaptive topological wave control. Next, a 3D topological metamaterial is proposed that can be tuned on-line through metastable elements. By taking advantage of the adaptivity of this 3D metastable metamaterial, the path of 2D topological surface states is on-demand controlled for the first time, a bilayer-locked topological state is discovered, and 3D elastic wave networks with unprecedented dimension-switching, filtering, and splitting capabilities are realized. Taking inspiration from the first two studies, a novel 3D topological metamaterial is created that exploits multimodal local resonance to achieve wave control that is low-frequency, multiband, and polarization-dependent. Outcomes from this work include the first full-field experimental measurements of a 2D topological state and multi-polarized waveguides in a 3D mechanical structure. Finally, higher-order topological phases and multimodal resonance are used to synthesize a 2D topological metamaterial that attains 0D and 1D topological waveguides across multiple frequency bands. The unique capabilities of this novel metamaterial are employed to investigate topological wave control in fractal geometries and realize wave-based mechanical logic gates. Overall, this thesis presents groundbreaking results in elastic wave control, establishing unprecedented capabilities that hold promise for a diverse set of engineering applications. Moreover, this research uncovers new fundamental insights into the interplay between topological and elastic wave physics, with implications across multiple disciplines in the physical sciences.PhDMechanical EngineeringUniversity of Michigan, Horace H. Rackham School of Graduate Studieshttp://deepblue.lib.umich.edu/bitstream/2027.42/192426/1/pdorin_1.pd
Research on seeding agents to effect the sugar crystallization
Full text linkThe quality of sugar is the decisive factor in ensuring the sugar commercializing through the conservation of old markets and expansion towards new markets. The sugar quality is also the key element which determines the price maintenance in according with the expenditures performed or even the diminution of the price as a consequence of the quality lessening
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