Regulation of the Romanian Accountancy Profession – 100 Years Celebration. A History Lesson for Today’s Professionals

2021 ◽  
Vol 19 (164) ◽  
pp. 693-705
Author(s):  
Daniel Botez ◽  
Keyword(s):  
Education Reform ◽  
The Body ◽  
Official Journal ◽  
Public Authorities ◽  
Legal Personality ◽  
Business Graduates ◽  
Social Events ◽  
Before And After ◽  
The Law ◽  
Accounting Expertise

On July 15th 1921, the Official Journal of Romania witnessed the publication of the Law on the organization of the Body of Licensed and Expert Accountants. The longtime wish of higher school of business graduates thus became true, they established their first association in 1888. Since then, until the law was published, the regulation of the accountancy profession was the main topic of various discussions and attitudes, of several pleadings addressed to public authorities and debates held at the meetings of a multitude of institutes representing these graduates’ interests, grouped within the Union of Business Schools Graduates, subsequently the Body of Higher Schools of Business Graduates, which acquired legal personality in 1916. There were also other subjects, directly related to accountants’ activity, that drew the graduates’ attention, both before and after the law was published, such as: censors’ statute, accounting expertise, visas on trade registers; business education reform; the Body’s relations with authorities. A number of public figures linked their faith to asserting the accountancy profession, its regulation and the ongoing representation of its interests. We should mention here, among many other, Nicolae Butculescu, I. St. Rasidescu, Vasile M. Ioachim, Petru Drăgănescu-Brateş, Grigore Trancu-Iaşi, George Alesseanu, Spiridon Iacobescu, Alexandru Sorescu. An important activity of the Body was the organisation of congresses. They began taking place every two years, uninterruptedly, starting 1923 until 1939. The activity of the Body of Expert and Licensed Accountants was influenced by the political and social events of its time, especially since 1935. Beginning with 1940, its activity saw a significant decrease.

REQUIREMENTS FOR INCOMPATIBILITY OF A JUDGE POSITION WITH OTHER TYPES OF ACTIVITY: COMPARATIVE CONSTITUTIONAL AND LEGAL ASPECT

2021 ◽  
Author(s):  
Mariana Khmyz ◽  
Keyword(s):  
Human Rights ◽  
Local Governments ◽  
Legal Aspect ◽  
Supervisory Board ◽  
Criminal Court ◽  
The Body ◽  
Public Authorities ◽  
Professional Activities ◽  
The Law ◽  
The Right

The article reveals the requirements for the incompatibility of the position of a judge with other activities in the comparative constitutional and legal aspect. It is determined that the requirements for incompatibility of a judge's position with other activities in Ukraine are regulated by the Constitution of Ukraine, the Law of Ukraine «On the Judiciary and the Status of Judges», the Law of Ukraine «On Purification of Power», the Convention for the Protection of Human Rights and Fundamental Freedoms, Rules of Court adopted by the Council of Europe and the European Court of Human Rights, the Rome Statute of the International Criminal Court, the General (Universal) Charter of Judges. It is established that the legislative and constitutional requirements for judges stipulate that judges must meet high moral, ethical and professional standards. It has been established that persons may not engage in administrative, political or professional activities during their tenure as judges, which is incompatible with their impartiality, independence or the requirements for permanent performance of their duties. It is determined that while in the position of a judge, it is not allowed to engage in other activities, in particular, to carry out activities in other public authorities, local governments or activities related to the representative mandate. It has been proved that a judge cannot combine the activities defined by the position of a judge with advocacy and business activities. It was found that judges are prohibited by law from holding paid positions and performing paid work, except for teaching, research or creative work. It is established that a judge has no right to be a member of the governing of the body or supervisory board of an enterprise or organization whose main purpose is to make a profit. It is determined that a judge has no right to belong to a political party or trade union, as well as to show support for such a party or union. It has been proven that judges are prohibited from participating in election campaigns, political rallies, rallies or strikes. It was found that the judge is obliged to comply with the requirements for incompatibility established by the legislation of Ukraine in the direction of preventing and combating corruption. It is determined that a judge has the right to activities related to the administration of justice, to participate in judicial self-government, to membership in national or international associations, as well as in other organizations that operate to protect the interests of judges, increase the authority of the judiciary, in society or for the development of legal science and profession, for the formation of public associations, as well as for participation in the activities of such associations in order to protect their rights and interests, as well as to improve the level of professionalism and skills. It is proposed, in the future of the following studies, to reveal the grounds for dismissing a judge from office in a comparative constitutional and legal aspect.

scholarly journals Рeculiarities of legal regulation of tax authorities of public authorities in Ukraine

2021 ◽  
Vol 1 (1) ◽  
pp. 332-337
Author(s):  
Elvira Sydorova
Keyword(s):  
Local Governments ◽  
Direct Consequence ◽  
Legal Regulation ◽  
The State ◽  
The Body ◽  
Public Authorities ◽  
Legal Personality ◽  
General Competence ◽  
Ministry Of Finance ◽  
Functional Purpose

The article reveals the peculiarities of the legal regulation of tax powers of public authorities in Ukraine. It is noted that the tax legal personality of the state is a direct consequence of the implementation of the public territorial entity's own tax sovereignty. It is emphasized that one of the main classification criteria for the division of public authorities with tax powers is the functional purpose and nature of the body. On the grounds of functional purpose and the nature of powers in the field of taxation, the investigated bodies are divided into: 1) bodies of general competence (Verkhovna Rada of Ukraine, Cabinet of Ministers of Ukraine, local representative bodies); 2) bodies of special competence with the presence of part of the functions in the field of taxation (Ministry of Finance of Ukraine, State Treasury Service of Ukraine); 3) bodies of special tax competence (State Fiscal Service of Ukraine as a controlling body in the field of taxation). The content and structure of tax powers are considered. It is emphasized that the main distinguishing feature of the ratio of tax competence and tax powers is the possibility of delegating part of the powers, while the competence is not subject to delegation. Based on the analysis of the current legislation of Ukraine, the tax powers of public authorities and local governments are considered. The rights and responsibilities in the tax sphere of the Verkhovna Rada of Ukraine, the State Fiscal Service of Ukraine, the Cabinet of Ministers of Ukraine, the Ministry of Finance of Ukraine, the State Treasury Service of Ukraine, local councils are covered. In order to prevent violation of the principle of tax stability in the adoption of laws on taxes and fees, the Law of Ukraine "On the Rules of Procedure of the Verkhovna Rada of Ukraine" should provide for the implementation of laws defining taxes, fees and their elements. It is the direct duty of the parliament to strictly adhere to the requirement of stability in its interpretation, which is set out in the Tax Code of Ukraine. To bring the Regulation on the Ministry of Finance of Ukraine in terms of tax powers in accordance with the Tax Code of Ukraine, it is necessary to set out subparagraph 39 of paragraph 4 of the Regulation as follows: The Ministry of Finance of Ukraine fees for a period exceeding one budget year, if the amount declared for installment or deferral or the amount of deferred or deferred monetary obligations or tax debt in respect of which payment is deferred is 1 million hryvnias or more; makes a reasoned decision to grant installments or deferrals of monetary obligations or tax debt in respect of national and local taxes and fees, as well as to postpone the payment of deferred or deferred amounts, if the amount of previously granted installments or deferrals of monetary obligations or tax debt was not repaid».

Parathyroid gland before and after cisplatin treatment

1987 ◽  
Vol 45 ◽  
pp. 860-861
Author(s):  
S.K. Aggarwal ◽  
J.M. Fadool
Keyword(s):  
Parathyroid Gland ◽  
Wistar Rats ◽  
Antitumor Agent ◽  
The Body ◽  
Cross Linking ◽  
Limiting Factor ◽  
Hormonal Changes ◽  
Primary Mechanism ◽  
Before And After ◽  
Dna Strands

Cisplatin (CDDP) a potent antitumor agent suffers from severe toxic side effects with nephrotoxicity being the major dose-limiting factor, The primary mechanism of its action has been proposed to be through its cross-linking DNA strands. It has also been shown to inactivate various transport enzymes and induce hypocalcemia and hypomagnesemia that may be the underlying cause for some of its toxicities. The present is an effort to study its influence on the parathyroid gland for any hormonal changes that control calcium levels in the body.Male Swiss Wistar rats (Crl: (WI) BR) weighing 200-300 g and of 60 days in age were injected (ip) with cisplatin (7mg/kg in normal saline). The controls received saline injections only. The animals were injected (iv) with calcium (0.5 ml of 10% calcium gluconate/day) and were killed by decapitation on day 1 through 5. Trunk blood was collected in heparinized tubes.

The influence of osteopathic correction on the rate of various rhythms of the body

2019 ◽  
pp. 64-71 ◽  
Author(s):  
A. E. Chernikova ◽  
Yu. P. Potekhina
Keyword(s):  
Heart Rate ◽  
Respiratory Rate ◽  
Age Groups ◽  
Biomechanical Properties ◽  
Dispersion Analysis ◽  
The Body ◽  
Body Tissues ◽  
Age Related ◽  
Significant Difference ◽  
Before And After

Introduction. An osteopathic examination determines the rate, the amplitude and the strength of the main rhythms (cardiac, respiratory and cranial). However, there are relatively few studies in the available literature dedicated to the influence of osteopathic correction (OC) on the characteristics of these rhythms.Goal of research — to study the influence of OC on the rate characteristics of various rhythms of the human body.Materials and methods. 88 adult osteopathic patients aged from 18 to 81 years were examined, among them 30 men and 58 women. All patients received general osteopathic examination. The rate of the cranial rhythm (RCR), respiratory rate (RR) heart rate (HR), the mobility of the nervous processes (MNP) and the connective tissue mobility (CTM) were assessed before and after the OC session.Results. Since age varied greatly in the examined group, a correlation analysis of age-related changes of the assessed rhythms was carried out. Only the CTM correlated with age (r=–0,28; p<0,05) in a statistically significant way. The rank dispersion analysis of Kruskal–Wallis also showed statistically significant difference in this indicator in different age groups (p=0,043). With the increase of years, the CTM decreases gradually. After the OC, the CTM, increased in a statistically significant way (p<0,0001). The RCR varied from 5 to 12 cycles/min in the examined group, which corresponded to the norm. After the OC, the RCR has increased in a statistically significant way (p<0,0001), the MNP has also increased (p<0,0001). The initial heart rate in the subjects varied from 56 to 94 beats/min, and in 15 % it exceeded the norm. After the OC the heart rate corresponded to the norm in all patients. The heart rate and the respiratory rate significantly decreased after the OC (р<0,0001).Conclusion. The described biorhythm changes after the OC session may be indicative of the improvement of the nervous regulation, of the normalization of the autonomic balance, of the improvement of the biomechanical properties of body tissues and of the increase of their mobility. The assessed parameters can be measured quickly without any additional equipment and can be used in order to study the results of the OC.

Body balance in a free-standing position in road and off-road cyclists

2014 ◽  
Vol 6 (4) ◽  
Author(s):  
Paulina Hebisz ◽  
Rafal Hebisz ◽  
Marek Zaton
Keyword(s):  
Sagittal Plane ◽  
Standing Position ◽  
The Body ◽  
Free Standing ◽  
Body Balance ◽  
Eyes Closed ◽  
Road Cycling ◽  
Progressive Exercise ◽  
Before And After ◽  
Road Cyclists

AbstractBackground: The purpose of this study was to compare body balance in road and off-road cyclists, immediately before and after the racing season.Material/Methods: Twenty individuals participated in the study and they were divided into two groups: specialists in road-cycling (n = 10) and in off-road cycling (n = 10). Immediately before and after the five-month racing season stabilographic trials were carried out (at rest and after progressive exercise). In assessing body balance the distance and velocity of the centre shifts (in the anterior-posterior and left-right direction) were analysed. The tests were performed with the cyclists’ eyes open, eyes closed, and in feedback.Results: After the racing season, in the off-road cyclists’ group, distance and velocity of the centre of pressure shifts increased after a progressive exercise.Conclusions: In the off-road cyclists’ group the balance of the body in the sagittal plane deteriorated after the racing season. Moreover, after the racing season off-road cyclists were characterized by a worse balance of the body, compared to road cyclists

Evaluation of the hormonal and biochemical changes in obese and non-obese PCOS Iraqi women before and after vitamin D supplementation

2019 ◽  
Vol 9 (o3) ◽  
Author(s):  
Suaad Muhssen Ghazi ◽  
Fatin Shallal Farhan
Keyword(s):  
Vitamin D ◽  
Serum Vitamin ◽  
Follicular Development ◽  
High Body Mass Index ◽  
Vitamin D Supplementation ◽  
The Body ◽  
Obese People ◽  
Serum Vitamin D ◽  
Before And After ◽  
Granulose Cells

Vitamin D deficiency is common in women with polycystic ovarian syndrome. Vitamin D plays an important physiologic role in reproductive functions of ovarian follicular development and luteinization through altering anti-müllerian hormone signaling, follicular stimulating hormone activity and progesterone production in human granulose cells. Vitamin D is precipitated in adipose fat tissues, making it notable to be used for the body as a result; obese people with high body mass index are already highly expected to have low levels of serum vitamin D.

EFEKTIVITAS BOOKLET TERHADAP PENGETAHUAN DAN SIKAP PEMELIHARAAN KESEHATAN GIGI MULUT PADA IBU HAMIL

2019 ◽  
Vol 4 (1) ◽  
pp. 66
Author(s):  
Rahmaini Fitri
Keyword(s):  
Oral Health ◽  
Pregnant Women ◽  
The Body ◽  
Wilcoxon Test ◽  
Percentage Increase ◽  
Oral Diseases ◽  
Health Maintenance ◽  
Knowledge And Attitudes ◽  
Before And After ◽  
Knowledge And Attitude

Pregnancy causes physiological changes in the body and as well as in the oral cavity. Dental and oral diseases associated with pregnancy that is, gingivitis, periodontitis and pregnancy granuloma. Mouth dental disease during pregnancy is not only influenced by the pregnancy itself but rather the lack of knowledge about dental and oral health maintenance. Efforts to improve the knowledge of pregnant women about oral health is done by providing information, information necessary for health education media. In this case the media is created and used to improve the knowledge of pregnant women is the booklet. This study aimed to analyze the differences in knowledge and attitudes before and after maintenance booklet oral health in pregnant women. This study is a quasi experiment with one group pre  and post test design. The sample is the first trimester pregnant women who come to the health center in Sentosa Baru Medan as many as 34 people. Analysis of the data  forcompare the average difference in scores of knowledge and attitudes before and after the intervention used the Wilcoxon test. The results showed there is an increased knowledge and attitude maintenance of oral health in pregnant women after being given a booklet with a value of p < 0.001, a percentage increase of 30% knowledge and attitudes percentage of 37%. The conclusions of this study is increased knowledge and attitude maintenance of oral health in pregnant women after being given a booklet.

Pengaruh Pemberian Terapi Musik Terhadap Penurunan Kecemasan dan Tingkat Stress Mahasiswa Semester VII Keperawatan dalam Menghadapi Tugas Skripsi di STIKES ICSADA Bojonegoro

2015 ◽  
Vol 1 (1) ◽  
Author(s):  
Ferawati Ferawati ◽  
Siti Amiyakun
Keyword(s):  
Music Therapy ◽  
Physical Illness ◽  
The Body ◽  
Nursing Science ◽  
Before And After ◽  
Science College ◽  
Psychological Pressure ◽  
Therapy Interventions ◽  
Pressure Stress ◽  
Quasi Experiment

ABSTRAK Stress adalah suatu kondisi dimana tubuh terganggu karena tekanan psikologis. Stress dikaitkan bukan karena penyakit fisik lebih mengenai kejiwaan. Karena pengaruh stress tersebut maka penyakit fisik bisa muncul akibat lemahnya dan rendahnya daya tahan tubuh. Studi tentang kesehatan jiwa, telah menunjukkan terapi music sangat efektif dalam meredakan kegelisahan dan stress, mendorong perasaan rileks serta meredakan depresi. Tujuan dari penelitian ini adalah mengetahui pengaruh terapi music terhadap tingkat stress mahasiswa sebelum dan sesudah diberikan terapi musik.Penelitian ini merupakan penelitian Quasi Experiment dengan menggunakan rancangan one group pretest-posttest design. Sampel penelitian ini adalah 47 responden. Data dikumpulkan dengan mengisi kuesioner DASS. Pengolahan data dengan uji Wilcoxon Match Pairs Test. Hasil dari penelitian yaitu sebelum dilakukan pemberian terapi music didapatkan 7 mahasiswa atau (16,67%) mengalami stress berat. Setelah diberikan intervensi terapi music diketahui 7 orang mahasiswa (16,67%) mengalami penurunan tingkat stress. Kesimpulannya ada pengaruh pemberian terapi music terhadap tingkat stress pada mahasiswa Program Studi Ilmu Keperawatan Sekolah Tinggi Ilmu Kesehatan Insan Cendekia Husada Bojonegoro ( (0,000) dan nilai Z hitung – 6,557 sedangkan Z table 1,96 (Z hitung Z table) berarti Ho ditolak sehingga Ha diterima). Kata Kunci: Terapi Musik, Tingkat Stress. ABSTRACT Stress is a condition where the body is disrupted due to psychological pressure. Stress is associated not due to physical illness is more about the mental. Because of the influence of the stress then physical illness can arise due to the weakness and lack of endurance. The study of mental health, music therapy has shown very effective in relieving anxiety and stress, encourage relaxation and relieve feelings of depression. The purpose of this study was to determine the effect of music therapy on the stress level of students before and after therapy is given musik.Penelitian a Quasi Experiment study using a design one group pretest-posttest design. The sample was 47 respondents. Data were collected by filling out questionnaires DASS. Data processing by Wilcoxon Match Pairs Test. Results of the research that prior to giving music therapy students or obtained 7 (16.67%) experienced severe stress. After being given music In therapy interventions known 7 students (16.67%) decreased level of stress. In conclusion there is the effect of music therapy on the level of stress in students of Nursing Science College of Health Sciences Insan Scholar (0,000) and the Z count - 6.557 while the Z table  Husada Bojonegoro 1.96 (Z count Z table) means Ho is rejected so Ha is received). Key words: Music Therapy, Stress Levels.

REPEATED LONG-TERM SPACE FLIGHTS: PROTEOMIC INVESTIGATIONS OF COSMONAUTS' BLOOD

2020 ◽  
Vol 54 (5) ◽  
pp. 15-22
Author(s):  
I.M. Larina ◽  
◽  
D.N. Kashirina ◽  
K.S. Kireev ◽  
A.I. Grigoriev ◽  
...  
Keyword(s):  
Bone Structure ◽  
Space Station ◽  
The Body ◽  
Coagulation Cascade ◽  
Chemical Components ◽  
Blood Proteins ◽  
Blood Indices ◽  
Before And After ◽  
Biochemical Indices

We performed the first ever comparative analysis of modifications in the proteome, ionogram and some other blood plasma biochemical indices of 18 male cosmonauts (44 ± 6 years of age) before and after maiden or repeated long-term missions to the Russian segment of the International space station (ISS RS). Levels of proteins, substrates and ions as well as chemical components were measured using the LC-MS-based proteomics and routine biochemical techniques. A total of 256 to 281 indices were investigated with the methods of descriptive statistic, regression analysis, and access to bioinformatics resources. It was shown that blood indices recovery from the maiden and repeated missions reflects changes in the body systems and goes at a various speed. The results of measurements made prior to launch and on day 7 after landing are dependent on the number of missions. The bioinformatics techniques showed that after maiden missions both the mediator proteins of alkaline phosphatase (AP) and blood proteins with reliably changing concentrations are associated with the bio-processes including stress, metabolism and DNA reparation, apoptosis, catabolism and proteolysis. During early re-adaptation from repeated missions the AP level was affected by bone remodeling, phosphorylation, angiogenesis and coagulation cascade suggesting a distinct and urgent trigger of the processes of bone structure and mineralization.

Effect of heightened interoceptive awareness among smokers on misinterpretation of emotional arousal

2020 ◽  
Vol 48 (2) ◽  
pp. 1-8
Author(s):  
Minseung Kim ◽  
Yeon-Ju Park ◽  
Kiho Kim ◽  
Jang-Han Lee
Keyword(s):  
Smoking Status ◽  
The Body ◽  
Interoceptive Awareness ◽  
Emotional Stimuli ◽  
High Arousal ◽  
Amplification Bias ◽  
Video Clips ◽  
Before And After ◽  
Positive Stimuli ◽  
Subjective Arousal

We investigated the differences in the emotional experiences of people who smoke and have damaged interoceptive awareness. Interoception is the sensation of the physiological condition of the body, and it has 2 biases: neglect and amplification of bodily feedback. We recruited 72 participants and divided them into 4 groups according to smoking status and interoceptive bias based on their scores on the Multidimensional Assessment of Interoceptive Awareness. All groups assessed their physiological and subjective arousal before and after watching video clips (positive–low arousal, positive–high arousal, negative–low arousal, negative–high arousal, neutral). The results indicated that people with amplification (vs. neglect) bias who smoked showed stronger subjective arousal to neutral stimuli. In contrast, people with amplification (vs. neglect) bias who did not smoke showed stronger subjective arousal to positive stimuli. These findings suggest that people who smoke and have an amplification bias could be more likely to misinterpret neutral emotional stimuli, leading to an increased craving for smoking.

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