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A computerized environment may provide auditors with the opportunity for additional processing, by providing the information requested in formats required by the auditor, for interpretation or use as input for specialized computer-assisted audit programs. This way of working contributes to increasing the performance in performing background tests, by applying automated analytical procedures, as well as the performance of audit procedures, by using computer-assisted audit techniques. The audit of IT projects is an evaluation of IT systems in terms of optimizing the management of available IT resources (data, applications, technologies, facilities, human resources, etc.), in order to achieve the entity’s objectives, by ensuring specific criteria: efficiency, confidentiality, integrity , availability, operational safety and compliance with a frame of reference (standards, good practices, legislative framework).The main objective is to provide auditors with consistent information about the possibility of correlating the stages of the audit mission related to IT projects.

Recent research has shown that the corporate social responsibility system has a positive impact on consumer behavior regarding products or services that promote social responsibility. Thus, it can be stated that customer loyalty to a particular company derives not only from commercial benefits but also from the components of corporate social responsibilities practiced by the company. The vast majority of company managers in Romania do not understand what it means to be a socially responsible company, which is why they do not even agree with most of the definitions given to corporate social responsibility; secondly, when asked to explain what social responsibility means, they are not able to make logical arguments; I argue that the involvement of companies in social responsibility activities has a purely economic motivation and that it is related to the size of the company, rather large companies integrating the implementation of CSR activities in its vision. From a marketing perspective, corporate social responsibility has proven its ability to generate many benefits for companies, implementing and communicating specific policies and actions in this regard with the potential to improve satisfaction and loyalty, both among customers and of employees. The main objective of the article is to analyze the way in which consumers in Romania perceive the corporate social responsibility system of companies.

Dilated cardiomyopathy (DCM) is a myocardial disorder characterized by ventricular dilation (LV or biventricular) and systolic dysfunction, with a broad etiological spectrum, comprising numerous genetic and non-genetic causes. Cardiac magnetic resonance (CMR) has become an important tool in guiding the etiological diagnosis in DCM. We present the case of a 37-years old man admitted to our department in order to investigate the diagnosis of DCM using CMR. Cine imaging showed mild left ventricular (LV) dilatation and moderate systolic (LV ejection fraction = 42%) dysfunction, but also apical hypertrabeculation meeting the criteria for non-compaction and late gadolinium enhancement (LGE) images revealed mid-wall fibrosis in the basal and midventricular segments of the inferior interventricular septum (IVS) – typical of non-ischemic DCM. Complete family history revealed the diagnosis of DCM in the mother of the patient and in the maternal grandfather, who had died at 87. After genetic testing of the index patient showed a pathogenic mutation in the TTN (titin) gene (c.79273A>T), cascade genetic testing followed, for his mother, sister, uncle and two cousins who all came back positive for the same mutation. CMR examination of the mother done 6 years prior demonstrated severe LV dilatation and systolic dysfunction (LV ejection fraction = 23%), LV non-compaction and mid-wall IVS fibrosis. CMR examination was performed for the other members of the family and discovered pathological findings in the uncle (normal LV volume and function, but focal mid-wall fibrosis in the inferior IVS) and the male cousin (LV non-compaction), while the female cousin had a normal exam. Using CMR and genetic testing, this case report proves the phenotypic heterogenicity of a completely penetrant titin mutation in the same family. Moreover, CMR is shown to be essential in DCM evaluation, having the ability to guide etiologic diagnosis and to detect alterations such as fibrosis and non-compaction in the absence of LV dilation or dysfunction.

The organization's resources are limited, and the effects of poor strategic planning available to the organization are felt in a short period of time. Therefore, efficiency aims at saving these resources, in order to be valued in other activities. Knowledge of this analysis is the support for substantiating decisions at the level of an enterprise, and for managers, such an analysis is essential. The strategic planning process directly helps the people involved, by assuming the roles and responsibilities of each, teamwork, employees having the opportunity to create value for the organization, and in addition can create job stability. The key to an effective planning process is to build measures and steps that allow management to follow the results closely at certain intervals. The main purpose of the research study is to analyze managers' perceptions of the strategic planning process.

Human Resource Management is part of the process that helps the organization achieve its corporate governance goals. Once the general directions and strategy have been established, the next step is to set firm goals and develop them into action plans. Objectives cannot be achieved without the necessary resources, which include people. Human Resource Management should be part of the process of determining what people are needed, how to use them, how to get them, how to lead them. Human Resource Management is different from other areas of management in that it must serve not only management but must act within the implementation of corporate governance. The purpose of the research is to analyze the main types of management from the perspective of corporate governance.The main objectives of the article are represented by the correlations between the main types of management practiced and the hierarchical level.

Globalization incrеasеs thе complеxity of thе businеss world. A succеssful global businеss is challеngеd by this complеxity, which makеs it difficult to crеatе stratеgic plans for thе futurе. Corporatе govеrnancе thеrеforе involvеs thе rеlationship bеtwееn sеvеral playеrs (sharеholdеrs, managеrs and thе board of dirеctors) and thе company's objеctivеs. It is usеd to vеrify thе concordancе bеtwееn objеctivеs and rеsults and to motivatе thе organization to improvе its activity by aligning bеhaviors. Thе govеrnancе structurе consists of thе rulеs and procеdurеs that influеncе thе dеcision-making on corporatе affairs, rеprеsеnting thе way in which thе company's objеctivеs arе еstablishеd, as wеll as thе mеans to achiеvе and monitor thе pеrformancе of thosе objеctivеs. This articlе analyzеs thе main modеls of corporatе govеrnancе, practicеd by companiеs, rеspеctivеly arе idеntifiеd and prioritizеd еach componеnt of thе modеls.

Because of its impact on an institution's functionality and performance, organisational culture is one of the most discussed topics in management, organisational behaviour, and sociology. The majority of the debates centre on this organisational phenomenon's ability to significantly contribute to the entity's competitive evolution by mobilising its resources, particularly human resources. Even though there is still debate about the definition of organisational culture, experts agree that most of its components contain the fundamental values of any institution. Any institution considers a strong organisational culture to be an important resource for outstanding performance. This paper aims to highlight the concepts of organisational culture at the organisational level from the standpoint of modern economics. A questionnaire was used as a research tool, and the data collected from it was analysed using quantitative statistical-mathematical analysis. The non-implementation or functioning with deficiencies in organisational culture can raise concerns about the entity's functioning and the quality of the managerial act in terms of quality and efficiency., peer-reviewed

Human Resources, along with material resources, directly influence the company's activity in its attempt to achieve its objectives. Their quantity and quality, which an enterprise has at its disposal, decisively influence the productivity of the company. Ensuring, maintaining and developing the Human Resources of companies are major concerns in modern management. The way Human Resources work can make a difference when material resources are the same. The choice of high quality Human Resources is a necessary condition for improving the company's performance. However, emphasizing the role of Human Resources does not mean an underestimation of other resources. The systematic design of the company involves the interdependent approach of resources starting from the fundamental objectives to whose achievement they compete together, from the essential connections that exist between them. Motivation is one of the traditional problems of studying organizational behavior and for years has aroused the interest of managers and researchers. In modern organizations, motivation has become even more important. This is due to the need for high productivity in order to become globally competitive. Knowing how to capture the creative and productive energy of the people who make up the enterprise is, in fact, the deep essence of the management of the Human Resources of the enterprise. The basic problem of a leader, in this context, should be how to succeed in influencing the performance of the people who work in the enterprise he leads. The main purpose of this article is to identify the main actions and decisions that determine the nature and content of the relationship between the organization and its employees.

Acute pulmonary edema is an often encountered medical emergency characterized by sever shortness of breath, orthopnea and pulmonary overload caused by left ventricular failure. The specific pharmacological and nonpharmacological therapies should be administered rapidly and their objective is to correct the hypoxemia and reduce the left ventricular afterload. Although the symptoms often regress quickly, the in-hospital and short-term mortality remain high. To improve the prognosis of these patients, long-term management is as important as the one in the acute setting, and includes the patient education, the correct and complete medical treatment of the subjacent heart disease and the prevention of risk factors.

Objective By using a multiparametric two-dimensional speckle tracking analysis we aimed at investigating whether high performance sport induces changes in the left and right ventricular mechanics in young subjects.Methods and results Young elite athletes (n = 37, mean age 17.5 ± 3.7 years) divided by type of activity in endurance athletes [EAs] (n = 30) and strength athletes [SAs] (n = 7) and sedentary subjects (n = 22, mean age 20.1 ± 4.6 years) were prospectively enrolled. The subjects were analysed using standard two-dimensional echocardiography and two-dimensional speckle tracking echocardiography. Left ventricle (LV) deformation measurements included global peak systolic (GLPSS) and maximum longitudinal strain (GLMS), circumferential (GCMS) and radial strain (GRMS). Additionally, LV postsystolic index (PSI) and rotational components were investigated. Right ventricle (RV) deformation evaluation consisted of mean longitudinal peak systolic strain (LPSS). Athletes presented increased LV mass (P

There are extensive records which have included patients with acute heart failure (AHF), but specific studies about prognosis in acute pulmonary edema (PE) are scarce and have enrolled a small number of patients. The objectives of this study were to evaluate the predictive factors of short-term evolution in patients with PE.This was a prospective, two-center survey of 70 consecutive patients admitted for acute cardiogenic PE. The follow-up was performed one month after discharge. The composite endpoint was in-hospital death, and death of any cause or readmission for heart failure (HF) at one month after discharge. Heart and lung tissue analysis was performed postmortem to identify morphological features of PE.In-hospital mortality was 4.2%, another 14.2% died in the first month, and an additional 10% required rehospitalization for HF. The characteristics significantly associated with end-point occurrence were: history of kidney disease, anemia, diabetes mellitus, lack of prior angiotensin-converting enzyme inhibitor÷angiotensin-receptor blocker treatment, lower systolic blood pressure (BP) at admission, lower diastolic BP at admission, creatinine at admission and at discharge, an increase in creatinine during stay, glomerular filtration rate at admission, serum sodium at admission, decrease in serum sodium during hospitalization, N-terminal prohormone of brain natriuretic peptide (NT-proBNP) at discharge, right ventricle fractional area change, left atrium volume index. We created a multiple logistic regression model and identified five prognostic factors: age, diabetes, creatinine, diastolic BP, serum sodium. This model correctly classified 48 (96%) patients without worsening and 13 (65%) patients with worsening, providing an overall accuracy of 87.1%. Necropsy was performed on five patients and fragments of left ventricle myocardium and lung were harvested for histopathological and immunohistochemical studies. The myocardium exhibited fibrosis areas where the myocytes were completely or partially replaced by collagen fibers. Lung tissue analysis revealed some case-to-case differences, but the common finding was alveoli size larger than normal, with the lumen completely or almost completely covered by an eosinophilic liquid.The factors that best predicted the short-term outcome in PE were age, diabetes, diastolic BP, creatinine, serum sodium.

The treatment of angina has gone a long way and has taken many turns. Procedures like coronary artery bypass grafting (CABG) and percutaneous coronary intervention (PCI) have proven themselves as viable solutions for many, but not all. A growing number of patients are unable to be treated by these methods primarily because of the diffuse nature of their disease. It is for these end-stage coronary disease patients, that transmyocardial laser revascularization (TMLR) was developed. This chapter will explore the influence of specific laser parameters on laser-tissue interactions, the results of studies involving TMLR or TMLR in conjunction with CABG, and finally will analyze the possible mechanisms of TMLR.