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Background and Study Aim Dancesport significantly contributes to segmental coordination development in 6-8-year-old children through rhythmic movements and interaction with dance partner. The study aimed to investigate the impact of dancesport on segmental coordination development in children aged 6 to 8. Material and Methods The study involved a group of 14 children aged 6 to 8 from the National Children’s Palace in Bucharest. Research was conducted from February to June 2023. Segmental coordination assessment for upper limbs was done using Witty SEM, with 16 impulses of the smart semaphores (Lap L1-16) at 4 difficulty levels. Parameters measured: visual reaction time for each Lap (seconds), Lap mean (seconds), and total time (seconds). During the study period, a program with dancesport elements (Standard and Latino styles) was implemented for 36 hours, 2 hours per week. Comparative analysis between difficulty levels was done using ANOVA test, Single Factor Analysis of Variance, and Paired Comparison for Means. Statistical significance was set at p<0.05. Results Comparative analysis between difficulty levels in the initial and final tests reveals an increase in Lap mean from L1-2 (24.5%) in the final test to L2-3 (53.8%) and L3-4 (24.6%) in the initial test. Comparing the average results of difficulty levels between tests, a decrease in visual reaction time by 0.04 seconds at L1, an increase by 0.03 seconds at L2, a decrease by 0.08 seconds at L3, and a decrease by 0.19 seconds at L4 were observed. Comparative analysis results of segmental coordination between tests at each difficulty level show significant differences of 5.6% (p<0.05) and 22.2% (p<0.01). Negative differences, indicating better performance between tests, are also observed at L1 by 33.3%, at L2 by 55.5%, at L3 by 38.9%, and at L4 by 27.8%. Conclusions The study results reveal a significant increase in difficulty level among 6-8-year-old children, emphasizing the positive influence of dancesport elements on segmental coordination development. Comparative analysis of visual segmental reaction across different difficulty levels highlighted significant differences. Superior performances observed at lower difficulty levels comparing initial with final tests indicate an improvement in segmental coordination abilities. [ABSTRACT FROM AUTHOR]

The nature, opportunity and value of provisions should be disclosed in the explanatory notes to provide full information to interested parties. This work focused in particular on the analysis of provisions, because over time, provisions have been difficult to interpret due to their subjective and cashless nature, and these features describe their vulnerability to manipulation. The research objectives of the authors are aligned along the following lines: on the one hand, to present the aspects concerning the recognition and valuation of provisions, i.e., to detail the main peculiarities of provisions, according to IAS 37, and, on the other hand, to analyse the implementation of the international standard IAS 37 "Provisions, contingent liabilities and contingent assets" in entities listed on the BSE. Another objective is to detail the specifics of provisions, i.e. the recognition and measurement of environmental provisions under IAS 37. Thus, the authors aim to analyse the presence of provisions reported by entities listed on the BSE, as well as the areas in which these items are of significant importance. The part allocated to the research methodology aims at a three-year analysis, from 2019 to 2021, of BSE-listed entities on the implementation of IAS 37 "Provisions, Contingent Liabilities and Contingent Assets" by these entities, by presenting the values and reported elements of provisions. The subject under review is a topical one, of interest to all stakeholders, and has been extensively analysed, with different views expressed on the importance of provisions within a company, both nationally and internationally. [ABSTRACT FROM AUTHOR]

Given the current economic uncertainties in the capital market, there is a heightened need for quality audit engagements to maintain the credibility of financial statements and the trust of users. In these circumstances, it is important to use the best practices in order to carry out quality audit engagements, in accordance with professional standards. Aligned with the global push for accounting harmonization through IFRS adoption, our study evaluates how implementing IFRS impacts financial audit quality, focusing on auditor opinions and key audit matters. The research was carried out on a sample of companies listed on the Bucharest Stock Exchange, both in the main and AeRO segments, whose annual reports were studied for the period 2016-2022. Preliminary results reveal that the application of IFRS has a significant influence on the quality of financial audit in Romania in terms of audit opinion and key audit matters. [ABSTRACT FROM AUTHOR]

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It is known that, among the components of financial statements, a statement of profit and loss allows users to assess aspects of the company's performance through accounting result. But, with business development and expansion of multinationals, investors showed interest not only for accounting result, but for a comprehensive income or economic. At international level, issues concerning the determination of Comprehensive income are not recent. In Romania, however, with the application of International Financial Reporting Standards (IFRS) for the preparation of financial statements of listed companies, starting with the financial year ending at the end of 2012, the concept of comprehensive income acquires another dimension. In this context, we consider it necessary to analyze, through an econometric study, how to report Comprehensive income in the financial statements by a representative sample of companies listed on BSE, the frequency of elements Comprehensive income and the influence of individual components on whole. [ABSTRACT FROM AUTHOR]