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The importance of accounting in the modern economy is obvious. That is more elevated bodies of the European Union and elsewhere dealing with the organization and functioning of accounting as a fundamental component of business (Nistor C., 2009). The mission of the International Federation of Accountants (IFAC) is to serve the public interest, strengthen the worldwide accountancy profession and contribute to the development of strong international economies by initiating and encouraging the professional standards of high quality, the convergence process these international standards and to discuss issues of public interest which is extremely relevant international experience of (IFAC, 2011). Currently, the concepts related to financial reports in public sector are developed by IPSAS references. Many of today's IPSAS are based on international accounting standards (IAS / IFRS), to the extent that they are relevant to the requirements of the public sector. Therefore today's IPSAS are based on concepts and definitions of the IASB's conceptual framework, with changes where necessary for public sector specific approach. Thus this study present this brief draft statement under discussion by the leadership of IFAC in collaboration with other organizations and groups that develop financial reporting requirements of the public sector. Then, we highlight the importance and the degree of acceptance of the project which results from comments received. On the basis of combining qualitative with quantitative research seeks to demonstrate the necessity and usefulness of a common conceptual framework of the International Accounting Standards (in this case the Public Sector), starting from their emergence from presenting their bodies involved in the foundation, the content standards, experience of different countries. The results have direct implications on Romanian public accounting system, given that the reference of the international implementation and reporting is an actual goal. The study is primarily addressed to graduate, doctoral students, professors and researchers working in public sector accounting. The study aims at presenting the acceptance of the theme subject for discussion by the IPSASB. It is addressed also to all those interested to know the current evoltia development of International Public Sector Accounting.

Aim. Endodontic retreatment requires complete removal of contents from the root canal and the orthograde endodontical approach of the whole system. Restoring access to the entire length of the canal will allow the action of the irrigation solution and the intracanal medicaments , thus facilitating the success of this approach. Methods. For this in vitro study were selected 30 maxillary anterior teeth, with fully formed apices, no root defects and intact crowns . The teeth were instrumented and filled by cold lateral condensation and then retreated, according to the protocol established for this experiment. After the endodontic retreatment the working length was determined using direct and electronic methods, the values being recorded and compared. Were used the following electronic apex locators: Root ZX(J. MoritaCorp.FGM, Kyoto, Japan), Element Diagnostic Unit(SybronEndo, SybronDental, Anaheim, CA, USA), ProPex(Dentslpy MailleferSwitzerland), i-Pex(NSK, NakanishiInc., Japan). Results. To validate the results, the measurements were recorded by two independent observers, all the values being placed in a statistical analysis program. The working lenghts were analyzed aiming to evaluate the apex locators’s performances , reported to the initials values and the specific endodontic retreatment implications. Accuracy of determinations was 96.6% (n29) for Morita, EDU93,3% (n28), 90% (n26) for Propex and 86,66% (n27) for I-pex. Conclusions. The apex-locators can be used successfully to determine the working length in endodontic retreatment. Determinations were not influenced by root canal sealer or gutta-percha. The file used to determine the working length is preferable to have an ISO size closer to apical constriction diameter, in order to obtain an accurate determination. Desing’s display and individual scale models may affect the accuracy of the results till the practitioner get used to an apex-locator.

Scientific research is the cornerstone of the academic environment. Given this, it is interesting to establish the way in which economic research, especially accounting research, keeps up with the current reality both at the national and international lev

Maritime competitive companies are the ones that provide qualitative transport services at a lower price than competitors. High professional seafarers are the key success for competitiveness in maritime field. Professional and competitive seafarers are no

This paper approaches a frequently discussed subject in the context of the current global economic crisis, namely the fair value. The accounting concept, which implies that entities – in a different degree from one accounting system to another – should re

The contemporary migration is considered a phenomenon that proliferates rapidly, its main engine being the globalization. According to the United States Division of Population, the international migration currently includes approximately 200 million perso

INTRODUCTION: A parathyroid adenoma is a benign tumor of the parathyroid glands. Parathyroid glands are located in the neck, on the thyroid gland. It is the single most common cause of primary hyperparathyroidism. In adenoma, fat is displaced by a proliferation of cells arranged in sheets (sometimes trabecular or follicular patterns.) The absence of fat helps distinguish adenoma from normal gland. MATERIAL AND METHOD: We present the case of a 45 years-old female diagnosed with nodular goiter and parathyroid adenoma. After several endocrinology tests, which showed elevated levels of calcium and parathyroid hormones, and a thyroid gland ultrasound, which revealed multiple thyroid nodules and a right upper parathyroid adenoma, the patient was proposed for surgery in order to remove the thyroid and the parathyroid adenoma. RESULTS: Intraoperative we have identified the parathyroid adenoma. After complete surgical removal of the upper parathyroid gland and complete thyroidectomy, the patient was followed for the next several days. The calcium and parathyroid hormones level normalized during the first two postoperative days. The patient was discharged on the fifth postoperative day. Histology confirmed a benign parathyroid adenoma. CONCLUSIONS: Solitary parathyroid adenomas can be subtle and small. Appraisal of parathyroid disease at the operating table is not always straightforward. As more patients with hyperparathyroidism appear on routine calcium screening, we may expect to see increasing numbers of solitary parathyroid adenomas. [ABSTRACT FROM AUTHOR]

Coal stockpile systems are designed for a particular capacity and have equipment designed to achieve those rates. Where there is a change in the design parameters of the coal stockpile such as stockpile or reclaim capacity, or a change in the way the system is operated, there is a possibility that the change could result in a risk to people, equipment or the environment. A review of the hazards and risk control methods shall be conducted whenever coal stockpiles are significantly changed. Bulk material placed by tipping, discharge from overhead conveyors and trippers and dozing will contain areas of instability. Placement areas are not designed as engineered compacted fill and the degree of compaction, size and shape is constantly changing. In this paper are described methods that can be applied for reduction surface land affected of stockpile. [ABSTRACT FROM AUTHOR]

Many types of changes are distinguished as a result of mining: degradation of land and vegetation, change in the natural topography whith results in restrictions in the possibilities of using the land for othe purposes, changes in composition and quality of water causing water pollution, changes in air quality and finally changes in the geotechnical conditions of the rock. The impact varies with local conditions of the specific site of mining. The majority of mining methods have disadvantage removing of immense volumes of soil for mining mineral deposits. Because the materials disposed in refuse dumps are physical-chemically heterogeneous and extremely diverse in terms of mineralogical composition (sand, gravel, clay, marl), over time there have been many occurrences of instability phenomena. Moreover, in mining activity are produced numerous noises which may irreparably affect the environment. [ABSTRACT FROM AUTHOR]

The concept of sustainable development has crystallized gradually in the ninth decade of the last century, ecologists and environmental economists defining it, initially, as that form of society development based on both the use of renewable natural resources at rates below their regeneration capacity and the optimal use of non-renewable resources, taking into account their substitution provided by technological progress. Although the sustainable development of a region implies a type of development that satisfies the needs of the present generation, without compromising the opportunities (chances) of the next generations to satisfy their own needs, we consider that the closure of the mining exploitations in Jiu Valley does not answer to either of the two desires. As it is known, the process of "restructuring" the mining sector in Jiu Valley region started in the 90s continues today, so that only two mines (Livezeni and Vulcan) are expected to remain in operation after 2018. Invariably, any discussion related to energy resources is associated with the concept of sustainable development, so in the present paper, we analyzed from this perspective the situation in Jiu Valley. For this purpose we used one of the best known tools in the field for analizing a region from the point of view of its integration into the concept of sustainable development of the society, represented by the SWOT analysis (strengths-weaknesses-opportunities-threats). Starting from the definition of sustainable development and taking into account the available data, in the present paper, we analyzed the situation of coal mining industry in Jiu Valley (more precisely from the perspective of mine closure) and its implications on the "sustainable development" of this region. [ABSTRACT FROM AUTHOR]

INTRODUCTION The extension of non-small-cell lung cancer to contralateral mediastinal or hilar lymph nodes is classifi ed as N3 and usually forbids surgical resection. Nevertheless, few surgical series have reported encouraging results, and we sought starting this multimodal approach on selected patients. MATERIAL AND METHOD We present the case of a patient diagnosed with left lung non-small-cell lung cancer with contralateral hilar lymph nodes extension. The patient needed surgery for the fi rst-line treatment, as he presented with repeated episodes of hemoptysis, unresponding to hemostatic drug therapy. RESULTS The primary tumor was located on the left side and the nodal extension involved contralateral hilar lymph nodes. The surgical intervention performed was left pneumonectomy with ipsilateral mediastinal and contralateral hilar lymphadenectomy through a single approach. The postoperative course was encumbered by an atrial fi brillation, otherwise uneventful. After surgery the patient underwent chemotherapy, with no relapse for the moment. Radiotherapy was also advised. DISCUSSION Some patients with contralateral mediastinal or hilar lymph node extension (N3 disease) may benefi t from multimodality treatment including surgery. Several studies reported encouraging results after surgical management of some carefully selected patients with NSCLC and N3 involvment. These results may support further prospective studies for selected N3-patients. CONCLUSION We can conclude that this is an encouraging first step for a prospective study of a better management of NSCLC N3-patients. [ABSTRACT FROM AUTHOR]

INTRODUCTION: Pulmonary hypoplasia is defined as an incomplete development of the lungs; a bronchopulmonary anomaly characterized by a decreased number of alveoli and decreased alveolar air space. This congenital malformation most often occurs secondary to other fetal abnormalities that interfere with normal development of the lungs. Primary pulmonary hypoplasia is very rare and usually is not associated with other abnormalities. MATERIAL AND METHOD: We discuss the case of a 35 years-old male, ex-smoker, admitted in our service with complaints of recurrent chest infections since childhood. Clinical examination showed diminished respiratory movements of left hemithorax and left diffuse crepitation on auscultation. The rest of the systems were within normal limits. Because of recurrent chest infections, not responsive to antibiotic medication, after several investigations, we proposed a surgical intervention - left pneumonectomy. RESULTS: The patient underwent thoracic surgery, removing the left lung, which was the cause of his recurrent pneumonia. Intraoperative we observed a small left pleural cavity with a hypo plastic, not ventilated left lung. After surgery, the patient had a favorable outcome, with no postoperative chest infection. Three months after surgery the patient is still negative for lung bacterial infection. CONCLUSION: We consider the surgical intervention as the most appropriate treatment for this patient because of his recurrent pseudomonas aeruginosa pneumonias since childhood, not responsive to antibiotic drug therapy. Three months postoperative, the patient is negative for pseudomonas aeruginosa pulmonary infection. [ABSTRACT FROM AUTHOR]

The study aimed an evaluation of body size and growth performance in the Mangalita breed which were compared with results obtained in different old pig breeds in Europe. The experimental group included 30 individuals, divided into 2 groups of 15 individuals, castrated males and females. The following characteristics were determined: body length, height at withers, live weight, age at slaughter weight, average daily gain, carcass weight and yield at slaughter. The results were compared with literature data from the East-Balkan Pigs, Iberic Pigs and Nero Siciliano breeds. The highest average weight and the largest body lengthwas recorded in Mangalita males with 141.2 kg respectively (115.2 cm). The highest carcass weight was recorded at Iberic pigs (108.1kg).Although the production performances are not very high, the very good organic resistance, the great adaptability to various growing conditions and the excellent qualities of the meat are arguments in favor of the further growth of these two breeds. [ABSTRACT FROM AUTHOR]

The aim of the paper is to present the traditional technological flow utilised for goat milk yogurt obtained into a small range unit from Iaşi County, Romania and also to effectuate a physicochemical analyse for this product. From physicochemical analysis view point, the aims of the current paper were focused on the following parameters: fat content, protein content, acidity and dry matter content. At the end of the study we can affirm that the goat milk yogurt obtained fulfilled the technological demands and flow, being a traditionally made product. The quality of the product is a very good one, being recorded superior values for all the analysed physicochemical indicators which had superior values to those imposed by nowadays legislation. [ABSTRACT FROM AUTHOR]

After establishment of milk fat content we obtain a mean value for this parameter of 3.42±0.21%, this one being with 0.22% higher than the one imposed by firm's standard. Milk acidity was inside the limits imposed by the same standard, respectively 15-19oT, being with 2.5oT higher than the accepted minimum. As mean, the established value for this quality physical parameter was 17.5±1.98oT. The product "Telemea cow cheese" was appreciated also through its physical-chemical characteristics, observing that these ones were into product's standard. Regarding dry matter rate, was observed that this one was very close to the one imposed by standard (min. 43%), being of 43.37±2.44%. Salt content was situated at the inferior limit for the value imposed by standard (2.5-4.0), mean determined value being 3.11±0.48%. The fat rate reported to dry matter, recorded a calculated mean value of only 41.50±1.86%, inferior, to the demands imposed by standard (42%) with 0.50%. The product "Fresh cow cheese" presented sensorial characteristics in conformity with product standard, having a white to a white-yellowish colour, with compact mass and a soft consistency. Dry matter rate determined into final product overcome the minimum imposed by standard (20%), being 21.2±2.08%. Content in protein substances for fresh cow cheese was, in mean, of 17.6±1.27%, with +0.6% higher than the minimum accepted value. Acidity of fresh cow cheese was into the limits imposed by product standard (210-220oT), being obtained a mean value of 215.31±10.14oT. [ABSTRACT FROM AUTHOR]

This study is conducted for the period 2014 - 2018 with the purpose of monitoring the quantity and quality of the swine carcases that are classified with SEUROP system in Romania. For determining the thickness of the Longissimus dorsis and the thickness of the dorsal fat there were used the equipments OptiGrade-Pro, Fat-O-Meat'er and Ruler. The data regarding the swine livestock evolution, abatorizations and classifications performed Romania came from the reports of the Commission of Carcass Classification transmitet towards European Commission. Through the study it was found, for the year 2018, that the swine livestock decreased by over 500,000 heads. This decrease of the livestock is placed on the base of the occurrence and spread of African swine fever in most counties of the country. The study also highlighted some constant factors of the 5 years such as: increase of the average carcass weight from 80.6 to 84.2 kg and the quantity of lean meat in the carcass from 47.2 to 49.56 kg. [ABSTRACT FROM AUTHOR]

Pressed cheese is a superior way of valorification on milk and it is one of the most widespread and consumed types of cheese, especially in Europe. The production of this type of cheese has been done since ancient times, in the most varied areas of the world. In our country, the historical documents mentioned that, since 1374, pressed cheese has been produced in the mountain area of Wallachia. If in the past pressed cheese was made from sheep's milk, now it is made from cow's milk. The aim of the paper is to emphasize the old cheese producers in Romania being an important document, especially for processors who want to apply on the quality scheme at European level (PDO, PGI or TSG). [ABSTRACT FROM AUTHOR]