Suchergebnisse

This paper presents the influence that the sustainable development strategy has over the economic environment and especially over the national accounting model. Generally, the strategies of the sustainable development are carefully monitored and the periodic evaluation of them is a defining element. The processes involved in the evolution of the economic activities support the pylons of sustainable development and it integrates in this process the future request and offer. The elaboration of these strategies in the long run represents a primordial objective of the economic entities. The function of foresight from within the accounting model is used to showcase the strategy and to establish the mission that the economic entity has. By actively involving the accounting model, the internal and external information is contained into one single process. A different reason for which the accounting model is headed towards this direction is the fact that the objectives established in the long run contain at least one of the different environmental, social and economic factors, achieving at least one specific pylon of the sustainable development. Discussing assumed objectives, organizing programs and strategies of education and improvement in the field of sustainable development are key elements. These can be analyzed carefully within the entity and can guide the economic activity towards planning the strategy starting from its own accounting model. Respecting everything that has been mentioned, the integration of the sustainable development's aspects needs to complete the process of sustainable development specific to the economic entity's objectives and the accounting model.

The issues approach in this research show the benefits of the implementation of ISO 9001 standard in different companies as well as the importance of certain criteria with respect to customer satisfaction and confidence. This standard specifies requirements for a quality management system and it is based on a number of quality management principles including a strong customer focus, the motivation and implication of top management, the process approach and continual improvement. The criteria taken into account help to improve the quality management system of the organization. The purpose of this paper is to identify the changes due to the implementation of a quality management system based on ISO 9001 standard in a porcelain factory, named S.C. Apulum S.A. and to analyse the customer satisfaction and confidence within the company considered through the implementation of the standard mentioned above. The analysis of customer satisfaction and confidence was achieved by taking into account certain measurable criteria established in the company considered, criteria that have been introduced into a formula. In conclusion, it is obvious that after the implementation of the requirements of ISO 9001 standard the situation regarding the quality process and product has been improved considerably. Also, the results show that there were several variations in the period considered (2010-2017).

Financial audit, by its object, is a mean of helping to stabilize the economy at national and international level, and a special concern is given to professional bodies, national and European authorities in developing regulations to improve, facilitate and, in at the same time, to standardize financial audit procedures. Each European country adopts laws, codes, ordinances, and practices that aim to comply with European standards. Drawing from this consideration, we conducted research on the basis of analyzing and comparing the financial audit legislation of two countries in the European geographical area, one member of the European Union (Romania) and one outside the EU area (Republic of Moldova), but with aspirations for integration in the European Union. The objective of this research is to identify and to analyze the convergences and divergences between the norms found in the two states in accordance with European directives.

Abstract
Background
Forcibly displaced people are at elevated risk of experiencing circumstances that can adversely impact on mental health. Culturally and contextually relevant tools to assess their mental health and psychosocial needs are essential to inform the development of appropriate interventions and investigate the effectiveness of such interventions.

Methods
We conducted two related studies: (1) to translate and contextually adapt the Patient Health Questionnaire (PHQ-9), a measure of depressive symptomatology, along with assessment instruments measuring levels of daily stress (Checklist for Daily & Environmental Stressors; CDES), social capital (Shortened and Adapted Social Capital Assessment Tool; SASCAT) and perceived social support (Multidimensional Scale of Perceived Social Support; MSPSS) for use with Congolese refugees; (2) to conduct pilot testing of the assessment instruments (including cognitive interviewing about participants' views of completing them) and a validation of the adapted PHQ-9 using a 'known group' approach by recruiting Congolese refugees from refugee settings in Rwanda (n = 100) and Uganda (n = 100).

Results
Study 1 resulted in the translation and adaptation of the assessment instruments. No substantive adaptations were made to the SASCAT or MSPSS, while notable linguistic and contextual adaptations were made in both sites to the CDES and the PHQ-9. The cognitive interviewing conducted in Study 2 indicated that the adapted assessment instruments were generally well received by members of the refugee communities. Participants recruited on the basis that local informants adjudged them to have high levels of depressive symptoms had significantly higher PHQ-9 scores (M = 11.02; SD = 5.84) compared to those in the group adjudged to have low levels of depressive symptoms (M = 5.66; SD = 5.04). In both sites, the adapted versions of the PHQ-9 demonstrated concurrent validity via significant positive correlations with levels of daily stressors. Each of the four adapted assessment instruments demonstrated at least adequate levels of internal consistency in both sites.

Conclusions
The adapted versions of the PHQ-9, CDES, SASCAT and MSPSS are appropriate for use amongst Congolese refugees in Rwanda and Uganda. We recommend further application of the approaches used in the current studies for contextually adapting other assessment instruments in humanitarian settings.