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Cancer remains one of the leading causes for death worldwide. Palliative chemotherapy is vital for certain cancer patients, highlighting the critical need for treatment monitoring tools to prevent drug accumulation and mitigate the risk of high toxicity. Therefore, our aim was to evaluate the potential of screen-printed electrodes for the development of sensitive and accurate biosensors for the detection/quantification of antineoplastic drugs. To this purpose, we developed a cisplatin sensor. By functionalizing the gold electrode with human serum albumin and by collecting the electrochemical signal obtained in a H2O2 solution, through voltammetry measurements, we were able to correlate the current measured at 430 mV with the concentration of cisplatin present in human serum samples, with a correlation coefficient of R2 = 0.99. Also, a bleomycin biosensor was developed and proven functional, but further optimization steps were employed in order to improve the accuracy. The developed biosensors have a detection range of 0.0006–43.2 mg/mL for cisplatin and 0.23–7.56 μg/mL for bleomycin in the serum samples. Our preliminary results show that these biosensors can facilitate the real-time monitoring of cisplatin and bleomycin serum levels, allowing healthcare professionals to tailor treatment strategies based on individual patient responses. [ABSTRACT FROM AUTHOR]

The origin of the photoplethysmography (PPG) signal is a debatable topic, despite plausible models being addressed. One concern revolves around the correlation between the mechanical waveform's pulsatile nature and the associated biomechanism. The interface between these domains requires a clear mathematical or physical model that can explain physiological behavior. Describing the correct origin of the recorded optical waveform not only benefits the development of the next generation of biosensors but also defines novel health markers. In this study, the assumption of a pulsatile nature is based on the mechanism of blood microcirculation. At this level, two interconnected phenomena occur: variation in blood flow velocity through the capillary network and red blood cell (RBC) shape deformation. The latter effect was qualitatively investigated in synthetic capillaries to assess the experimental data needed for PPG model development. Erythrocytes passed through 10 µm and 6 µm microchannel widths with imposed velocities between 50 µm/s and 2000 µm/s, according to real scenarios. As a result, the length and area deformation of RBCs followed a logarithmic law function of the achieved traveling speeds. Applying radiometric expertise on top, mechanical-optical insights are obtained regarding PPG's pulsatile nature. The mathematical equations derived from experimental data correlate microcirculation physiologic with waveform behavior at a high confidence level. The transfer function between the biomechanics and the optical signal is primarily influenced by the vasomotor state, capillary network orientation, concentration, and deformation performance of erythrocytes. [ABSTRACT FROM AUTHOR]

Economic entities, irrespective of their legal status, show a permanent concern forcommunicating the financial information useful to their environment. Financial communication isachieved through a variety of means, but the most relevant and credible instruments are the annualfinancial statements. Annual financial statements are synthetic documents used to provide information on thefinancial position and performance of an economic entity. The balance sheet is an important component of the annual financial statements and is used asan accounting instrument that reflects the entity's patrimony and the results of its activity during afinancial year. The new accounting regulations consider the balance sheet a synthetic instrument thatsynthesizes the financial position of an economic entity, that is to say the balance sheet gives a trueimage of the entity’s entire patrimony at a given moment.

Quality is a term that generally expresses the synthesis of all essential qualities of things and products/services. Quality and organization of activities necessary to achieve a level of quality has evolved permanently over several centuries. Quality is used in all economic and social aspects of life, but it has a subjective character and has special significance for each specific field, sector, function or product/service. Quality is a generic term applied to the various traits or characteristics, either individual or generic, and has been defined by experts or consultants in quality in many ways, different meanings being assigned to this term. The satisfaction of suppliers/producers for the work “well done” has always been perceived as a sense of pride and raised at different levels, depending on the historical period.

The institutional funding is a major source of funding for the public universities in Romania, reason why its allocating mechanism is particularly significant. Romanian higher education funding has always been a sore spot and a highly controversial topic of debate for both members of the political class and of the civil society. For a long time they have been searching for the best solutions regarding the university funding, as a key lever for shaping and supporting a high quality academic education system. In this context, through this paper we propose to highlight the current mechanism for allocating the institutional funding to public universities in our country. Structurally, the paper begins with exposing the competences for the budgetary funding and the structure of the institutional funding for universities presentation, after which it focuses on the current model of allocating basic and additional financing. The end is intended to the conclusions, through which we aim to capture the impact of the state decisions regarding the funding methodology on academic education.

The progress of advanced materials has invoked great interest in promising novel biosensing applications. Field-effect transistors (FETs) are excellent options for biosensing devices due to the variability of the utilized materials and the self-amplifying role of electrical signals. The focus on nanoelectronics and high-performance biosensors has also generated an increasing demand for easy fabrication methods, as well as for economical and revolutionary materials. One of the innovative materials used in biosensing applications is graphene, on account of its remarkable properties, such as high thermal and electrical conductivity, potent mechanical properties, and high surface area to immobilize the receptors in biosensors. Besides graphene, other competing graphene-derived materials (GDMs) have emerged in this field, with comparable properties and improved cost-efficiency and ease of fabrication. In this paper, a comparative experimental study is presented for the first time, for FETs having a channel fabricated from three different graphenic materials: single-layer graphene (SLG), graphene/graphite nanowalls (GNW), and bulk nanocrystalline graphite (bulk-NCG). The devices are investigated by scanning electron microscopy (SEM), Raman spectroscopy, and I-V measurements. An increased electrical conductance is observed for the bulk-NCG-based FET, despite its higher defect density, the channel displaying a transconductance of up to ≊ 4.9 × 10 − 3 A V − 1 , and a charge carrier mobility of ≊ 2.86 × 10 − 4 cm 2 V − 1 s − 1 , at a source-drain potential of 3 V. An improvement in sensitivity due to Au nanoparticle functionalization is also acknowledged, with an increase of the ON/OFF current ratio of over four times, from ≊ 178.95 to ≊ 746.43 , for the bulk-NCG FETs. [ABSTRACT FROM AUTHOR]

The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical) looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual) with practice perspective (empirical) analyzing the main contributions of various authors (Romanian and foreign) to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

Although pan-European universities became autonomous institutions, their governance structure is still organized under the laws of each state, which expressly states the functions and management structures together with their attributions. For the past two years, the Romanian academic environment experienced a consistent reform. The old ground of the educative system was reinforced by the new Law of National Education which represented, for our country, the starting of the modernization of the academic education. By modifying the regulation framework, certain key-objectives were envisaged, such as: the modernization of higher education institutions management, reinforcing university autonomy and the public liability, insuring quality in academic education, enforcing measures for stating university ethics, competition financing, supporting performant private education, developing trans-borders cooperation, both at the Community level and globally. In the university management, the changes followed: a review of governance structures and leaving behind the traditional self-governance model, focusing on the new models, which re-distribute the decision making power and responsibilities between stakeholders, internal and external. Now, Romanian academic education can be found in the middle of the crossroad since the reform is not completed but must go on in order to improve educational results.

Knowledge society assigns to the higher education an essential role, fully recognized both at EU level and globally. One of the latest challenges in the field of academic education aimed at reconsidering the role of universities in the society, together with improving and reshaping their boards’ organization, which means rethinking their internal order by optimizing the organization at all levels, but also by effectively coordinating the funding, administration and resources, education and research management. It seems that the optimal solution is given by the new paradigm, the governance, as an alternative model management system for higher education institutions. The governance is one of the most current approaches in the field and addresses issues related both to higher education institutions and State authorities involved in University education. A review of the university management systems on grounds of the model of corporate governance is a challenging topic of debate by the fact that currently and internally, the concept of governance in the higher education system is still considered difficult to understand and abstract, and its related issues and implications are rather complex and insufficiently treated, discussed and explained by the professional works and publications.

At the moment academic education is imperative for any society based on knowledge or which tends to it. Academic education can be treated as the "engine" of the society development as it contributes to the individual development of citizens and the development of the community as a whole. Therefore, the amounts for academic education should not be treated as burdensome expenses, but as true long-term investments for the community development. However, the Romanian academic education funding has always been a sore spot and a highly controversial topic of debate for members of the political class and civil society. For a long time it has been searching for the optimal solutions in university funding as an essential lever for shaping and sustaining a high quality education system. Over time, academic education has been funded from multiple sources: not only from public funds and financial resources from individuals or companies, but also from its own resources. Although efforts have always been made to sustain academic education from public funds, the recent research in higher education funding reveals a decrease of the amounts allocated by the state. The economic and financial crisis has clearly made its mark even on public funding of state universities. In this pessimistic context, in order to carry out their missions, universities have been forced to find new sources of funding. In this paper we propose, by a persuasive presentation from a theoretical perspective, to illustrate key aspects of current funding of academic education in Romania. In this purpose we will analyze the funding mechanism for state universities and private universities and we will try to provide answers for the following questions: To what extent could the current system of financing academic education in Romania be improved and what can we do to improve it? Could new sources of funding be identified as to support the educational process?

In our paper we shall try to present two mechanisms of fiscal fraud used by economical agents and also found in the control actions performed by the fiscal organs at different commercial societies from Romania. The presented mechanisms refer to the fiscal fraud resulted from fictitious acquisitions of goods and services done by Romanian firms which have as beneficiaries other commercial societies which are fiscally registered in Romania. Being empirically examined, the fiscal fraud will be presented through the use of some figures which will describe the detailed operations step by step.For the cases we have chosen to present we will describe the real circuit of goods and money according to the documents. We will also refer to the possibility of identifying the risk of fiscal fraud that results from the reports provided by the economic agents for different state institutions. We will also consider the information provide by the books of prime entry and bookkeeping, documents which have to be written by the commercial societies according to the Law accountancy nr. 82/199, with further modifications and completions. The mechanisms of fiscal fraud in use can be identical with the ones presented in this paper or they can be different as „new elements” can appear; these „new elements” depend on the type of activity performed, the modifications the legislative framework, the performers’ creativity or other external or internal factors which are not identified by the fiscal organs. By identifying the fiscal fraud mechanisms and the way in which they function, the fiscal organs will be given the opportunity to take the necessary measures so that the fiscal resources of the state consolidated budget should not be affected by such operations. It is will known that we can speak of fiscal fraud and shadow economy in any country but ,according to the reports and statistics published by different international institutions, Romania’s shadow economy represent almost 30% from the Gross Domestic Product. The Romanian authorities should carefully think about this phenomenon as it requires strict measures to reduced it.

The annual financial situations represent the main source of information regarding the financial situation andthe performance of any entity. The public character of the financial situations allows the presentation of theinformation to both the internal users and to the stakeholders too. This piece of information refers to the financialdiagnosis of the entity , the evolution in time and space (as the reports are written and designed for each stage) of thepatrimonial elements presented in the balance sheet, the evolution of the income, expenses and the results mentioned inthe profit and loss account.The stakeholders in the private sector (shareholders, investors, clients, suppliers, creditors, banking financialinstitutions) and those in the private sector (government, central and local administration) analyze the financialsituations published, in a simplified s form, in the Official Monitor before taking any decisions.The general research field of this paper refers to the presentation of the role and structure of the financialsituations as well as a contrastive analysis of the annual financial situations realized by small and medium-sizedcompanies as compared to the one realized by bigger companies.The authors use the theoretical approach to present the structure of the annual financial situations and to provetheir importance in the process of Europeanization and globalization of the economy. The empirical approach has beenchosen in order to compare the two categories of annual financial situations established according to different criteriasuch as size and national legislation.

In recent research, 3D printing has become a powerful technique and has been applied in the last few years to carbon-based materials. A new generation of 3D-printed electrodes, more affordable and easier to obtain due to rapid prototyping techniques, has emerged. We propose a customizable fabrication process for flexible (and rigid) carbon-based biosensors, from biosensor design to printable conductive inks. The electrochemical biosensors were obtained on a 50 µm Kapton® (polyimide) substrate and transferred to a 500 µm PDMS substrate, using a 3D-extrusion-based printing method. The main features of our fabrication process consist of short-time customization implementation, fast small-to-medium batch production, ease of electrochemical spectroscopy measurements, and very good resolution for an extrusion-based printing method (100 µm). The sensors were designed for future integration into a smart wound dressing for wound monitoring and other biomedical applications. We increased their sensibility with electro-deposited gold nanoparticles. To assess the biosensors' functionality, we performed surface functionalization with specific anti-N-protein antibodies for SARS-CoV 2 virus, with promising preliminary results. [ABSTRACT FROM AUTHOR]

Financial auditors, members of the recognized national professional bodies, provide independent services such as statutory audit of the annual financial statements published by economic entities and other financial audit services, out of which an important category is represented by the financial audit of projects financed through European funds. In this paper, we present a comparative study of the way these two activities are undertaken in Romania, from the point of view of the aspects concerning the regulatory and the transparency status of the audit services delivered. Following our analysis, we will present the common elements that have been identified between the two audit fields, the most important being the significant public interest presented by the audited information, the verification of the accounting of some complex economic transactions, the possibility of the appearance of errors and frauds in the process of the preparation and presentation of the audited information and the specific financial audit procedures that are applied by financial auditors in their audit work. Further, we will highlight the main differences existing between the two fields, respectively the legislative regulation as opposed to performing the audits based on the options of the management authorities or of the beneficiaries of the European funding, the different audit supervising bodies (ASPAAS - The Authority for Public Supervision of the Statutory Audit Activity and, respectively, CAFR - The Chamber of Financial Auditors of Romania) and the situation regarding the ensuring of the transparency of the audit activities performed. As a result of this research, we draw conclusions about the necessity and the means through which the financial audit of EU-funded projects can be better organized, monitored and exploited in order to support the protection of the financial interests of the European Union and implicitly of the European citizens. [ABSTRACT FROM AUTHOR]

Financial auditors, members of the Romanian Chamber of Financial Auditors, are involved in the activity of verifying that the implementation of EU-funded projects is compliant with the relevant national and European legislation. They conclude audit contracts with the beneficiaries of European funds, perform external financial audit services upon the projects’ implementation activities and provide audit reports which are presented by beneficiaries to the management authorities in order to certify the eligibility of projects’ expenses for reimbursement. In this paper, our aim is to perform a study upon this specific segment of the financial audit services market in Romania, by collecting and analysing data related to the financial audit contracts which have been awarded through the national public procurement electronic system in the time period 2013-2021. Our research results will respond to some specific objectives. Firstly, this study establishes how the number of audit contracts is spread over the main operational programs implemented in Romania and through which the audited projects have been financed. Further, we aim to discover if the market concentration to a small number of local audit firms involved in this field, which has been proved in a previous study covering the period 2011-2012, maintained or not from year 2013 to date. Finally, we will obtain an overview of the main audit firms acting in this market segment, based on researching which firms gained the biggest number of audit contracts and performed most of the required audit engagements in the analysed period. [ABSTRACT FROM AUTHOR]