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Cristina-Petrina Drăguşin, Sorin Domnişoru and Magdalena Mihai

Abstract

The present paper is materialized in an empirical study concerning the impact of the internal audit on the accounting system and its reliability, in case of public universities in Romania. In order to achieve the study, it was necessary to know the different points of view of the representatives of the accounting departments of public institutions of academic education, using a statistical survey based on questionnaire. The research objectives were focused on obtaining conclusions regarding: the importance of internal auditing of the accounting system and its reliability; the extent to which the internal audit manages to provide reasonable assurances regarding the accounting and financial activity; the importance in auditing of the items related to the accounting activity; the assurance and the adequacy of the human resources allocated to the internal audit departments; the frequency with which the internal audit reports projects are modified in order to follow the audited structure recommendations; the extent to which the audit reports reflect the reality; the internal audit activity contribution in improving the accounting systems and their reliability in the Romanian universities.

Open access

Ovidiu Mitu, Florin Mitu, Maria-Magdalena Leon, Mihai Roca, Andreea Gherasim and Mariana Graur

Abstract

Background and Aims. Risk score questionnaires for the screening of type 2 diabetes mellitus (DM) present high accuracy, especially the Finnish Diabetes Risk Score (FINDRISC). The aim of the study was to assess the FINDRISC score and its correlations with multiple markers of subclinical atherosclerosis in an asymptomatic urban population.

Material and Methods. In the current prospective study, 111 randomized asymptomatic subjects, aged 35-75, were evaluated. FINDRISC score, the cardiovascular and metabolic risk profile were evaluated. Multiple markers of subclinical atherosclerosis were assessed including carotid intima-media thickness (IMT), ankle-brachial index (ABI), pulse wave velocity (PWV) and left ventricular mass index (LVMI).

Results. Mean age was 51.87 ± 10.64 years while FINDRISC score was 10.53 ± 4.53. 77% of the subjects were overweight and all parameters of obesity were well associated with FINDRISC score (p<0.001). This asymptomatic population was dyslipidemic (total cholesterol 212.79±44.99 mg/dl). DM risk correlated with age, blood pressure, fasting plasma glucose and glomerular filtration rate. Increased FINDRISC was associated with IMT (r=0.24, p=0.01), PWV (r=0.26, p=0.008) or LVMI (r=0.23, p=0.01).

Conclusions. This asymptomatic population was metabolically uncontrolled. Easily administered type 2 DM screening questionnaires should be routinely performed as increased risk score values are associated with subclinical atherosclerosis.

Open access

Adela-Gabriela Firănescu, Adina Popa, Maria-Magdalena Roşu, Diana Cristina Protasiewicz, Simona Georgiana Popa, Mihai Ioana and Maria Moța

Abstract

Worldwide, tuberculosis (TB) is a major cause of morbi-mortality, about 30% of the population having a Mycobacterium tuberculosis infection. Patients with diabetes mellitus (DM) have a threefold increased risk of developing the disease. The prevalence of DM is rapidly increasing, especially in countries with low and middle income, where TB incidence is also increased, thus baffling the efforts for TB control. The DM-TB co-epidemic is more frequent in married, older men, with reduced level of education, low income, without a steady job, with lifestyle habits such as alcohol consumption, smoking, sedentarism, living in an urban environment, in crowded areas, in insanitary conditions. These patients have a higher body mass index (BMI) compared with those without DM and frequently present family history of TB, family history of DM, longer duration of DM and reduced glycemic control. TB associated with DM is usually asymptomatic, more contagious, multidrug resistant and is significantly associated with an increased risk of therapy failure, relapse and even death. Thus, the DM-TB comorbidity represents a threat to public health and requires the implementation of urgent measures in order to both prevent and manage the two diseases.