The aim of this paper is to analyse matters of truth, which is inherent issue of accounting (and therefore in reporting, as its part), which is reflected in the true and fair principle (TFV). The paper demonstrates the essence of the TFV principle and the evolution of its role and place among the set of qualitative characteristics of financial statements. After examining the changes in the development of the perception of TFV the paper makes an appraisal, gives the author’s comments and contribution by providing direct implications for regulators and the setters of standards. With respect to typical limitations regarding behavioural studies, the paper provides practical as well as social implications about understanding of the TFV concept and its effect on both the preparers and users of financial statement.
Vasile Septimiu Ormenisan, Maria Daniela Macra Osorhean, Paul Ovidiu Radu and Radu Adrian Rozsnyai
1. Cârstea, G. (2000). Teoria și metodica educației fizice și sportului , AN-DA, București, 103-108.
2. Prodea, C. (2016). Didactica educației fizice școlare, suport de curs , Cluj – Napoca, 97.
3. Chest band Polar H7. (2016, Noiembrie 15). Retrieved from http://www.gadgetway.ro/monitorizaresanatate/208-centura-pentru-ritm-cardiac-polarh7.html .
4. Polar M400 (2016, Noiembrie 15). Retrieved from https://www.wshop.ro/collections/smart-watchaccesorii/products/polar-m400-negru-www-wshopro .
Yusuke Ozaki, Takeshi Ueda, Tomohiro Fukuda, Tatsuya Inai, Eri Kido and Daiki Narisako
without hurdles. The ratio of 400 mHPB and 400 mPB was used as an indicator of the running technique of the 400 m‐H (400 m/400 mH; 0.94 ± 0.02), independent of the running ability of 400‐m distance. The index of the 400 m‐H technique in this study was slightly inferior to the value calculated from the world and European top athlete records (0.96 ± 0.01: n = 19) ( Iskra and Pietrzak, 2016 ). The participants were informed of the purpose and contents of this experiment, and the study was carried out after obtaining their consent.
The measurements were
Miran Kondrič, Ognjen Uljević, Goran Gabrilo, Dean Kontić and Damir Sekulić
General Anthropometric and Specific Physical Fitness Profile of High-Level Junior Water Polo Players
The aim of this study was to investigate the status and playing position differences in anthropometric measures and specific physical fitness in high-level junior water polo players.
The sample of subjects comprised 110 water polo players (17 to 18 years of age), including one of the world's best national junior teams for 2010. The subjects were divided according to their playing positions into: Centers (N = 16), Wings (N = 28), perimeter players (Drivers; N = 25), Points (N = 19), and Goalkeepers (N = 18). The variables included body height, body weight, body mass index, arm span, triceps- and subscapular-skinfold. Specific physical fitness tests comprised: four swimming tests, namely: 25m, 100m, 400m and a specific anaerobic 4×50m test (average result achieved in four 50m sprints with a 30 sec pause), vertical body jump (JUMP; maximal vertical jump from the water starting from a water polo defensive position) and a dynamometric power achieved in front crawl swimming (DYN).
ANOVA with post-hoc comparison revealed significant differences between positions for most of the anthropometrics, noting that the Centers were the heaviest and had the highest BMI and subscapular skinfold. The Points achieved the best results in most of the swimming capacities and JUMP test. No significant group differences were found for the 100m and 4×50m tests. The Goalkeepers achieved the lowest results for DYN.
Given the representativeness of the sample of subjects, the results of this study allow specific insights into the physical fitness and anthropometric features of high-level junior water polo players and allow coaches to design a specific training program aimed at achieving the physical fitness results presented for each playing position.
Myosotis Massidda, Laura Corrias, Marco Scorcu, Giuseppe Vona and Maria Carla Calò
The ACE I/D and the ACTN-3 R577X polymorphisms are the most studied genes associated with elite athlete status, even if this association has been often conflicting. The aim of the present study was to investigate the association between the ACE and the ACTN3 genotypes and elite performance in Italian male athletes. The ACTN-3 R577X and the ACE I/D genotype distributions of 59 elite male Italian athletes practicing gymnastics (G; n = 17), 100 m-400 m running (R; n = 12), and playing soccer (S; n= 30) were compared with controls from Italian (C; n = 31) populations. For ACE distribution, athletes did not differ from controls (G, χ2 = 0.37, df = 2, p = 0.82; R, χ2 = 1.90, df = 2, p = 0.45; S, χ2 = 1.48, df = 2, p = 0.47) and the DD genotype was at very high frequency in all groups (G = 53%, R= 50%, S = 60%, C = 45%). For ACTN-3 distribution, elite gymnasts showed a significant difference from controls (χ2 = 6.57, df = 2, p = 0.03), showing an absence of XX genotype. Soccer players and runners did not differ from controls in ACTN-3 genotype distribution (R, χ2 =0.43, df = 2, p = 0.80; S, χ2 = 1.25, df = 2, p = 0.53). Even if the ACE DD genotype is often positively associated with elite sprint/power athlete status, its high frequency in Italian populations eliminates the possibility of its exclusive association in Italian athletes. The results of ACTN3 genotypes suggest that RR genotype of ACTN-3 gene is a determinant of elite gymnasts status but it is not the key factor for achieving a top-level performance in soccer or track events.
Elena Valentina Stoian, Maria Cristiana Enescu, Vasile Bratu, Carmen Otilia Rusanescu and Florina Violeta Anghelina
Non/oriented electrical sheets are sheets tailored to produce specific properties and are produced from Fe-Si or Fe-Si-Al alloys. Non-oriented electrical steel sheets are incorporated into a wide range of equipment, from the simplest domestic appliances to hybrid and pure electric vehicles. In studying about the magnetic, there have a lot of method can be used for the different experiment requirement such as measuring magnetic flux, nominal loss and other objectives.
During electrical steel processing, there are usually small variations in both chemical composition and thickness in the hot-rolled material that may lead to different magnetic properties for the same steel grade. Therefore, it is of great importance to know the effects of such variations on the final microstructure and magnetic properties of these steels. The purpose of this work was to study microstructural changes of the bands investigated during processing occurring siliceous strips with non-oriented grains. The second aim was to study the influence of grain size on the total magnetic losses at 1.0 T and 1.5 T. Materials 10 rolls intended to be processed into quality electrical steel M400-50A (according to EN 100027-1) were analyzed with metallographic microscope Neophet 32 and the magnetic characteristics was made with Epstein frame according IEC 6040/4-2, with an exiting current frequency of 50Hz at 1.5T and 1.0T induction after aging treatment of 225°C for 24 hours. Sample for light microscopy observation were prepared by polishing and etching in 5% Nital.
Petros G. Botonis, Argyris G. Toubekis, Gerasimos D. Terzis, Nickos D. Geladas and Theodoros I. Platanou
The purpose of the study was to examine changes in performance and match-induced fatigue over a 27-week training period. Eight national-level water-polo players performed a 5 x 200 m swimming test to calculate velocities corresponding to blood lactate concentration of 4.0, 5.0 and 10.0 mmol.l-1 at three testing periods: i) baseline, ii) end of the pre-season (8 weeks of 4 x 4 min swimming bouts), iii) end of the in-season (8 weeks of 8 x 20 m swimming sprints). During each testing period, four competitive matches were played and repeated sprints (8 x 20 m), 400 m swimming, and shooting accuracy were evaluated at the pre- and post-match. Repeated sprint tests were also conducted at mid-game. Analysis of variance for repeated measures was used to detect changes among training periods and within games. Swimming velocities corresponding to 4.0, 5.0 and 10.0 mmol.l-1 were increased after the pre-season by 9%, 7.7%, and 6.7% (p < 0.01) and decreased following the in-season compared to the pre-season by 8.9%, 7.0% and 3.3% (p < 0.01), respectively. Pre-match repeated sprints and 400 m performance were improved after the pre-season by 4.3% and 3.8% (p < 0.01) and decreased by ~3% after the in-season compared to the pre-season (p < 0.01). Mid- and post-match repeated sprint performance was improved after the pre-season by 4.8 ± 1.4% and 4.4 ± 1.1% and remained unchanged after the in-season compared to the pre-season. Post-match 400 m speed was improved by 3.2% after the pre-season (p < 0.01) and decreased by 2.8% after the in-season (p = 0.04).Pre-season training improved players’ aerobic endurance and performance. Intensified in-season training decreased aerobic power, endurance, and pre-match performance while maintaining match repeated sprint performance.
 COGENT Surahammars Bruks AB. „Katalog wyrobów” [”Catalogue of goods”], 2009, Blacha SURA M400-50A.
 Idziak P., 2011, „Częstotliwości własne drgań wirnika silnika synchronicznego z magnesami trwałymi” [”Vibration natural frequencies of the synchronous motor’s rotor with permanent magnets”], Zeszyty Problemowe Maszyny Elektryczne [Electrical Machines – Transactions Journal] (92), pp. 157÷161.
 Podhajecki J., Szymaniec S., 2010, „Wyznaczanie drgań własnych wirnika silnika indukcyjnego” [”Determination of self vibration of
observed between the isokinetic variables and 100 m swimming velocity. Relative total work (J⋅kg -1 ) remained the only independent predictor of 400 m swimming velocity when the variables were included in the regression model (r 2 = 0.27, p = 0.044).
Correlations between swimming velocities and related variables in bivariate analysis
100 m400 m
Peak Torque IR Con 60
Peak Torque IR Con 240
Pantelis T. Nikolaidis, Thomas Rosemann and Beat Knechtle
relates to pacing, but has not been studied in cross-country skiers yet, is the effect of age, i.e. whether younger and older skiers differ in pacing. In other sports disciplines such as running and swimming, pacing of different age groups has been investigated. For 100 km ultra-marathoners, it has been shown that younger athletes (i.e. age group 18-24 years) were slower than older athletes and older athletes did not slow down more than younger athletes ( Rüst et al., 2015 ). In master swimmers competing in the 2014 FINA World Masters Championships in 100 m, 200 m, 400