Internal Audit Subordination Principles for Lithuanian Companies

Author(s): Rima Tamošiūnienė,Olga Savčuk / Language(s): Issue: 5 (55)/2007

Current business environment has experienced rapid and revolutionary change with far reaching consequences for companies worldwide. Management responses to fierce global competition include improved quality and risk management initiatives, reengineered structures and processes and greater accountability to ensure more timely, reliable and relevant information for decision-making and to secure confidence and trust of the investors. Over the last few years the importance to the strong corporate governance of managing risk has been increasingly acknowledged. Companies are under pressure to identify all the business risks they face: social, ethical and environmental as well as financial and operational, and to explain how they manage them to an acceptable level. Therefore in order to reach its objectives each company has to develop and implement an approach to assessing and managing the uncertainties and opportunities it faces in the pursuit of its business strategy, with the intention of maximizing shareholder value and performance, i.e. meeting the determined objectives. Shareholders are extremely demanding with respect to the activities of the management wanting an independent and objective assessment of the risk management and governance system the management is responsible for. In this radically changed business environment internal auditing gained an important role within companies. Over past sixty years internal audit developed from control function responsible for inspection of accounting and financial data to a strategic partner for the shareholders and the management of the company in improving governance processes. In current environment management of the company more and more rely on the internal audit to evaluate whether controls are sufficient to manage risks and uncertainties. This developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve company’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Only independent internal audit can perform its tasks properly. Independence of internal audit is influenced by functional subordination level which relates to the assurance activities of internal audit. Proper level of functional subordination influences independence and objectivity of internal audit. This article analyzes theoretical principles of functional subordination, which determines that internal audit must be subordinated to audit committee or independent board. However from the ownership structure perspective, which is analyzed in Lithuanian companies, internal audit functionally might be subordinated to the other management bodies, without hindering its independence.

Customer Satisfaction and its Importance for Long-Term Relationships with Service Provider: the Case of Odontology Services

Author(s): Žaneta Piligrimienė,Agnė Gadeikienė,Aistė Dovalienė / Language(s): Issue: 5 (55)/2007

Theoretical studies as well as practical evidence validate an opinion that solutions of customer retention and long-term relationships formation and maintenance have a positive effect on results of enterprise activities and play a crucial role in a competitive advantage development. The identification of antecedents of long-term relationships and evaluation of their predictors are becoming priority tasks of a service enterprise. Despite the abundance of scientific research, the identification of variables determining the development of relationships with customers still is a relevant object of scientific discussions. This article emphasizes that customer satisfaction is one of the antecedents of long-term relationships between customer and service provider. Therefore, in consideration of services nature and service provision peculiarities, cognition of factors that influence customer satisfaction becomes relevant for better understanding of customer needs and for the service delivery process improvement. Revealing the diversity of scientific approaches representing satisfaction drivers, it can be underlined that this issue is very important both for theoretical and empirical studies. Referring to a numerous researches on service quality and satisfaction we can maintain, that service quality is the main driver of customer satisfaction with the service provider. Furthermore, it is considered that service quality consists of such quality dimensions that could be named outcome quality, technical quality and functional quality. Considering all above mentioned and that service quality is the main predictor of customer satisfaction, this article aims to determine the relations between satisfaction and intentions to pursue long-term relationships with a service provider. Odontology services are selected for the empirical research. First of all service quality attributes are grouped using a factor analysis into six dimensions (factors). Using these results in this study one method of stated importance and three methods of derived importance were examined for identification of importance of attributes impacting customer satisfaction. Also results of correlation and regression analyses are presented showing relations between satisfaction, its predictors and customer behavioral intentions.

ORGANIZARE BISERICEASCĂ, CREDINŢE, SUPERSTIŢII ŞI OBICEIURI ÎN PRINCIPATELE ROMÂNE ÎN VIZIUNEA CONSULILOR ŞI CĂLĂTORILOR FRANCEZI PREPAŞOPTIŞTI

Author(s): Violeta-Anca Epure / Language(s): Issue: 33/2014

Avant la révolution de 1848, l’Eglise a joué un rôle essentiel sur le territoire les Principautés Roumaines dans les rapports entre la société et l’Etat. Le décalage culturel spécifique à cet espace-là concernant la civilisation occidentale, y inclus cell française, a influencé les opinions des consuls ou des voyageurs. Il est nécessaire de suivre et juger les textes que ceux-ci ont laissés sur les réalités de leur âge, pas seulement en tant que sources narratives, mais aussi comme exposantes des valeurs sociales, des traditions, des mentalités ou des options idéologiques de leurs auteurs. Les observateurs français, soient-ils des secrétaires, des précepteurs des princes régnants ou des boyards, des émissaires politiques ou “diplomates” itinérants ou accrédités aux offices consulaires de Bucarest ou Iaşi, des militaires, des publicistes, des immigrants, des gens avec des préoccupations scientifiques ou mercantiles, manifestant des différences de mentalité ou d’options politiques vis-à-vis les autochtones, ont surpris l’organisation ecclésiastique, les croyances, les superstitions et les coutumes des gens ordinaires. L’appartenance à l’orthodoxie et l’approche de la Russie a conduit, à leur avis, à une isolation des Principautés de l’Europe occidentale. Les observateurs français ont également surpris, la présence d’autres cultes: Juifs, arméniens, protestants, luthériens, catholiques; pourtant, les orthodoxes y étaient majoritaires.

MĂRTURII ARHEOLOGICE PROVENITE DIN DOUĂ AŞEZĂRI ALE DACILOR LIBERI AFLATE ÎN ZONA SUBCARPATICĂ A NEAMŢULUI

Author(s): Ioan Mitrea,Vasile Diaconu / Language(s): Issue: 33/2014

In this article, the authors present unpublished archaeological materials discovered in two settlements belonging to the free Dacians (2nd - 3Ird century A. D.) located in the submontane area of the Neamţ County (Eastern Romania). The two archaeological sites were investigated during the seventh decade of the 20th century, but the result of the researches, with the exception of some brief mentions, was never exploited in the specialized publications. Both of them are open settlements, placed on the low terraces of some water courses. The research of the settlement in Topoliţa was focused on a dwelling place; among the findings we identified local and imported ceramic materials, but also a series of iron objects. The imported pottery, of Roman origin, is represented by numerous amphora fragments attributed to the 2nd - 3rd century A. D. From the settlement in Războienii de Jos, there were gathered several complete or possible to restore ceramic recipients belonging to the local population. It is possible that these materials are from one single archaeological complex, probably a domestic pit. The Subcarpathian area of the Neamţ County was intensively inhabited by the communities of the free Dacians. The publication of the archaeological testimonies from the two settlements intends to complete the already known overview on this sector.

ARTA METALULUI ÎN A DOUA JUMĂTATE A SECOLULUI AL XIX-LEA: MEȘTERI, ATELIERE, OBIECTE DIN METALE PREȚIOASE ȘI COMUNE

Author(s): Liliana Condraticova / Language(s): Issue: 33/2014

The purpose of the present article is to introduce unpublished data in the scientific circuit concerning the activity of jewelry, watchmaking and ironmongery workshops in Bessarabia between the fifth and the eight decades of the 19th century. We should give special credit to the silverware workshop founded in Chisinău between 1854 and1858 reuniting ten silversmiths, goldsmiths and watchmakers, as well as to the workshop in Orhei, famous due to the buckles in the collection of the National Museum of the History of Moldova. And last but not least, we should mention the activity of artisans of Soroca (three silversmiths and goldsmiths, nine blacksmiths, five tinsmiths, three watchmakers). This information extends substantially the data referring to the evolution of metal art in Bessarabia during the 19th century.

Foaia de titlu

Author(s): Author Not Specified / Language(s): Issue: 33/2014

DISTRIBUIREA LOCURILOR DE CIMITIR LA ÎNCEPUTUL SECOLULUI AL XIX-LEA: IAŞI, CHIŞINĂU ŞI BUCUREŞTI

Author(s): Manole Brihunet / Language(s): Issue: 33/2014

The article deals with the issue of seats distribution at the main cemeteries in Iaşi, Chişinău and Bucharest. According to the 1810 correspondence of senator V. Krasno-Milaşevicias regarding the issue of placing cemeteries outside the habitation area, four places for setting cemeteries were assigned in Bucharest, while in Iasi four cemeteries were created outside the living space. After 1812, Gavriil Bănulescu-Bodoni had discussions with cadastral engineer and city architect Mihail Ozmidov on the issue of placing cemeteries in Chisinau, known today as the Central Cemetery. The examination of the funerary complexes is linked directly to the analysis of the documents concerning the establishment of cemeteries outside the city and further raising churches in the cemetery zone.

PARLAMENTUL ȘI POLITICA EXTERNĂ A ROMÂNIEI ÎN AJUNUL PRIMULUI RĂZBOI MONDIAL (FEBRUARIE-IUNIE 1914)

Author(s): Sebastian-Dragos Bunghez / Language(s): Issue: 33/2014

The Government leadership by Ionel Brătianu in 1914 changed Romania’s foreign policy. A symbol of this shift was the visit of Tsar Nicholas II in Constanta in June 1914. The Parliament sessions between February and June 1914 included discussions regarding the agrarian and electoral reforms. Conservatives like P. P. Car countered, arguing that it would divide the country, when it was actually necessary for Romania to strengthen its institutions, and exercise the preponderant role it had just won in the Balkan Peninsula. Liberals, like D. Șuculescu, argued that in order to do their duty, soldiers had to be ensured that in case of their death, their children would have means to live, underlying the necessity of reforms. After the Tsar’s visit in Constanta, Nicolae Iorga said that it was the sign of abandonment of the foreign policy of "masked vassalage" to date in favor of freedom of action that "may bring us hundredfold political benefit." The assassination in Sarajevo echoed in Parliament, the Conservative C. I. Argetoianu saying that after this even, in the Senate meeting he felt "a breath of highest patriotism" and all the senators seemed willing to forget what had divided them to unite them instead ”all around the higher idea of patriotism and nation”.

Abrevieri

Author(s): Author Not Specified / Language(s): Issue: 33/2014

FAMILIA BERINDEI.PORTRETUL UNOR ARISTOCRAȚI AI SPIRITULUI. CONVORBIRI CU ACADEMICIANUL DAN BERINDEI

Author(s): Narciș Dorin Ion / Language(s): Issue: 33/2014

The present article is merely a fragment from a larger paper, a book of interviews with the academician Dan Berindei to be published in 2015 at Oscar Print Publishing House in Bucharest.

STOVE TILES ORNAMENTED WITH LESS KNOWN DECORATIVE MOTIFS: THE LION, THE DRAGON AND THE KNIGHT

Author(s): Rodica Popovici,Lucia-Minodora Mata / Language(s): Issue: 33/2014

Subiectul acestui articol îl reprezintă cahlele de sobă descoperite într-o aşezare rurală medievală de la Negreşti “Dolheşti”, judeţul Neamţ, care au ca motive decorative leul, dragonul şi cavalerul. Cele cinci cahle întregi şi câteva fragmentare provin din locuinţa II, datată la sfârşitul secolului al XVI-lea şi în prima parte a celui următor (Pl. 1/1-2; 2/1-2; 4/1, 4). Din aceeaşi sobă au făcut parte şi alte cahle fragmentare, decorate cu motive geometrice şi florale (Pl. 3/2, 4-5). Trei cahle păstrate integral au ca reprezentare centrală un cavaler îmbrăcat într-o tunică scurtă, încinsă la mijloc cu o centură din plăcuţe metalice, pe cap purtând un coif triunghiular cu un panaş bine individualizat. În mâna stângă, cavalerul ţine frâul calului la trap, iar în dreapta, o sabie cu lama curbă, la atac. Echipamentul cavalerului este completat cu pinteni cu tija scurtă şi rozeta cu cinci spini. Acţiunea se derulează sub un portal gotic, puternic schematizat (Pl. 1/1; 2/1). Celelalte două cahle întregi şi câteva piese fragmentare au ca personaj principal un leu rampant, cu trupul acoperit parţial cu solzi, imaginând o îmbrăcăminte de zale, şi coada cu aspect vegetal. Trupul zvelt este încins la mijloc cu o centură din plăcuţe metalice, similară cu cea a cavalerului. Sub leu apar două reprezentări animaliere de dimensiuni diferite, asemănătoare balaurului de pe binecunoscutele cahle cu imaginea Sfântului Gheorghe omorând monstrul (Pl. 1/2, 2/2; 4/1,4). Cahle decorate cu motive similare s-au găsit numai în Moldova, la Curtea domnească din Piatra Neamţ (Pl. 4/2-3). În Transilvania, cahle cu acelaşi subiect sunt cunoscute din descoperirile de la cetatea Făgăraşului şi castelul cardinalului Martinuzzi de la Vinţu de Jos. Cahlele de la Vinţu de Jos au fost puse în legătură cu reamenajările comandate de cardinalul Martinuzzi la castel, reamenajări care nu au putut fi făcute decât înainte de 1551, anul asasinării sale în aceeaşi localitate (Pl. 5/1-2). Cahlele fragmentare de la Alba Iulia au fost asociate ipotetic aceleiaşi serii (Pl. 5/4). O frumoasă ilustrare a temei apare şi pe o cahlă descoperită în Slovacia, la Velké Meziřiči (Pl. 5/5). Aceeaşi temă este cunoscută în Ungaria pe o cahlă descoperită la Buda (Pl. 6/3) şi pe plăci pavimentare din mănăstirea cisterciană de la Pilis (Pl. 6/1-2). Cahlele în discuţie ne edifică asupra scenelor care au existat odinioară pe fragmentele descoperite la Curtea domnească din Piatra Neamţ şi corectează, în acelaşi timp, încadrarea cronologică a acestora. Repertoriul decorativ al cahlelor din Moldova se îmbogăţeşte acum cu o nouă temă ‒ cavalerul şi leul în luptă cu dragonul, temă inspirată din vechi scrieri medievale ‒ Yvain Chevalier au Lion de Chrétien de Troyes. Ea se adaugă altor teme ilustrate pe cahlele din Moldova, cunoscute din fabule si povesti, istorioare si satire cu animale, cu subiecte diverse, ca tânărul transformat în cerb, Frumoasa şi bestia, motiv cu o largă răspândire în timp şi spaţiu

ANTON KAUFFMAN, UN PICTOR VIENEZ ÎN ŢĂRILE ROMÂNE (1840-1845)

Author(s): Sorin Iftimi / Language(s): Issue: 33/2014

Graduate of the Academy of Fine Arts in Vienna, around 1839, Anton Kauffman is known as a miniature painter, mainly between 1835 and 1850. The present study is the first of the kind dedicated exclusively to Anton Kauffman. The painter arrived in the Romanian Principalities, where he painted various paintings between 1840 and 1845. In Bucharest, he was the first painting teacher of Elena Ghica (Dora d’Istria), before the Viennese Felice Schiavoni. In the Wallachian capital, he painted the portrait of Prince Gheorghe Bibescu (1843), transmitted as lithography, embroidery and easel painting. In Moldavia, Kauffman painted the portraits of Metropolitan Veniamin Costache, before January 1842. He must have equally painted in Iasi “The Portrait of a Minister”, which resembles a lot “The Portrait of Iorgu Ghica”, painted by N. Livaditti, in 1845. In the Moldavian capital, Kauffman made especially drawings (portraits, “genre” scenes), printed by Gheorghe Asachi at “Albina” Institute. Transposing the drawing for the lithograph was done by the French J. Rey (1845). The image of Neamt fortress, attributed to Kauffman, resembles very well to the drawing made by M. Bouquet (1840 in Album Moldo-valaque (1848). Even though the artist was known as a miniature painter, the works preserved in the Romanian collections are more diversified (easel portraits, miniatures representing genre scenes, lithographs) revealing a complete artist whose activity deserves more interest from art historians.

Recenzii. Note de lectura

Author(s): Loredana Solcan,Ioan Oprea,Vasile Diaconu / Language(s): Issue: 33/2014

Constantin Preoteasa, Ciprian-Dorin Nicola (eds.), L’impact anthropique sur l’environnement durant le néo-énéolithique du sud-est de l’Europe // In honorem Dr. Gheorghe Dumitroaia, Bibliotheca Memoriae Antiquitatis, XXXI, Piatra-Neamţ, 2014, 314 p.; Sławomir Kadrow (ed.), with the editorial cooperation of Elżbieta Trela-Kieferling, Bilcze Złote. Materials of the Tripolye Culture from the Werteba and the Ogród Sites, Biblioteka Muzeum Archeologicznego w Krakowie, tom V, Cracovia, 2013, 324 p.; Mirela Vernescu, Bărăganul în preistorie (circa 3500-1200 a. Chr.). Perioada de tranziţie de la eneolitic la epoca bronzului şi epoca bronzului, Editura Istros, Brăila, 2013, 304 p.; Radu Ota, De la canabele legiunii a XIII-a Gemina la municipium Septimium Apulense, Editura Altip, Alba Iulia, 2012, 255 p.

CEREMONIA FEUDALĂ DE LA COLOMEEA/KOLOMYJA (12 SEPTEMBRIE 1485). NOTE ASUPRA HERALDICII ȘI VEXILOLOGIEI MOLDOVENEȘTI

Author(s): Lucian-Valeriu Lefter,Tudor-Radu Tiron / Language(s): Issue: 33/2014

Venind în completarea unui studiu mai vechi al lui Victor Eskenasy, contribuţia de faţă trece în revistă evoluţia relaţiilor moldo-polone, de la cele mai vechi menţiuni până în timpul domniei lui Ştefan cel Mare, culminând cu actul omagial de la Colomeea (1485). În continuare, este analizată semnificaţia simbolică a steagului Moldovei, alături de alte însemne asociate instituţiei Domniei. În baza izvoarelor de tip documentar şi iconografic, autorii au pus în evidenţă mai multe aspecte de ordin formal, referitoare la utilizarea steagului domnesc şi a steagurilor boiereşti, în cadrul ceremoniilor din 1415, 1436 şi 1485.

THE MUSIC-NOTE LINEAR POTTERY CULTURE IN EASTERN ROMANIA: PROPOSAL FOR A RELATIVE CHRONOLOGY

Author(s): Julia Braungart / Language(s): Issue: 33/2014

Prin această lucrare se încearcă stabilirea unei cronologii pentru cultura ceramicii liniare cu capete de note muzicale (Notenkopfkeramik) în România cu ajutorul serierilor şi analizei corespondenţelor fragmentelor ceramice. Pe baza acestora se încearcă expunerea procesului de ocupare a teritoriilor. Cercetarea s-a bazat pe fragmentele descoperite în 22 de situri arheologice din estul României ce prezintă mai mult de două caracteristici semnificative. În privinţa caracteristicilor au fost considerate atât forma vaselor cât şi decorul, care a fost separat în funcţie de dispunere (pe buză şi decorul principal). În funcţie de rezultatul analizei corespondenţelor, se pot crea grupuri diferite ce pot fi apoi legate de analogiile materialelor aparţinând culturii ceramicii liniare cu capete de note muzicale din Slovacia, Moravia, sudul Poloniei şi vestul Ucrainei. Astfel, a devenit evident faptul că numărul diferit de linii de pe partea superioară a vasului este motivul principal pentru care decorul se desparte şi se grupează în jurul axei, în timp ce motivele decorative principale par să nu aibă o relevanţă cronologică. Astfel, cultura ceramicii liniare cu note muzicale din România poate fi împărţită, pe baza decorului de pe buza vasului, în trei faze ce pot fi comparate cu schema cronologică locală pentru sud-vestul Slovaciei întocmită de către J. Pavúk.

Музыка в поэзии (певучесть речи)

Author(s): Květuše Lepilová / Language(s): Issue: 1/2009

Music in poetry, singing in speech. „Words? Music? No: everything beyonds this“, wrote James Joyce.This paper follows the genesis of poetry and music as a dichotomy and a precedent of literature. Rhythm and the intonation of words were a musical component in many texts and songs. Although today’s public no longer read verse poetry, people as spec-tators/singers like to hear and to sing the texts with the music, especially as a musical expression with the unity between word and music.

К вопросу трех словацких переводов Евгения Онегина А. С. Пушкина

Author(s): Anton Eliáš / Language(s): Issue: 1/2009

The author of the present study analyzes the three Slovak translations of Pushkin‘s “novel in verse“ Eugene Onegin going back to second half of the 20th century. He pays attention, above all, to their correspondence with the author‘s intention, with the degree of informational satiation in relation to the translation of the Russian life and institutions, with the respect for the author‘s irony on the stylistic level and with the character of the resulting aesthetic effect. He then comes to the conclusion that Ivan Kupec‘s translation – due to the analysed aspects – differs from the original most of all. Jesenský’s translation - in spite of its archaic lexical character and the monotony in the rhythmic substitution of Pushkin‘s iambic tetrameter - does not cease to be interesting from the point of view of the reader and convincing from the translator’s aspect. Štrasser‘s translation corresponds with the author’s intention in the most convincing way as well as with Pushkin’s perception and projection of reality. At the same time, his updating inventiveness and spontaneity gives new life to this classical text.

К традиции брненского стиховедения и спецификe русской поэзии

Author(s): Ivo Pospíšil / Language(s): Issue: 1/2009

At the beginning of his contribution the author mentions the two conferences dealing with verse theory held in Brno towards the end od the 1960s. He accentuates the global, complex character of the conferences taking place in the period of the increasing interest in immanent, quantitative methods connected in the Czechoslovakia of that time with the name of Jiří Levý, an expert in English and Czech studies, theorist of verse and translation as well as of the methods of literary criticism. The conferences declared the interest of literary scholars, linguists, literary historians, specialists in poetology etc. While this tradition continued in the world, in the Czech cultural environment it was gradually disappearing. The aim of the new Brno regular workshops focused on Russian poetry does not consist in the complex analysis of formal aspects of poetry in general and the verse theory in particular, but the entire problem of Russian poetry observed from different angles including the subjekt, genre, poetics, and others. The specific features of Russian poetry are demonstrated on the example of the two language strata in spoken and written Russian and in the poetic Russian language which thus preserved its multidimensional quality that has rare paralles in other national poetries - the presence of Old Church Slavonic giving birth to ambiguity of Russian verse in general.

From Consensus to Mutual Distrust and Back: The Shifting Boundaries of Free Europe in the Twentieth Century

Author(s): Valentina Gadea,Lucian Bogdan / Language(s): Issue: 11/2011

In this paper, we analyze the concept of a “Free Europe” as it has evolved throughout the 20th century, with its ups and downs – ranging from the first realistic plans for devising a continental edifice, continuing through the bleakest moments of Europe’s history, when liberty was under siege and had all but receded from the Easternmost part of the continent. We begin with the ideas of Aristide Briand, the first major political figure to advance a concrete concept of federal European integration. Although his initial approach only addressed economic principles, Briand’s design increasingly incorporated political considerations as well. The economic and political woes of the period, however, caused its eventual failure. Finally, we focus on the onslaught on liberty in postwar Eastern Europe, highlighting the ways in which the events there were perceived by American diplomats who constantly warned of the security risks to Western Europe and the U.S., once Eastern Europe succumbed entirely to totalitarian rule. American diplomats also offered recommendations for what should be done once communism was rolled back, as we have lately seen.

The Jews of Romania and their Immigration to Israel. 1948-1953.

Author(s): Anca Oltean / Language(s): Issue: 11/2011

The Jews of Romania had to bear difficult times within the communist Romania. The Romanian communist state tried to assimilate the minorities and to erase all differences. Emigration was possible after the Second World War, but the Jews who immigrated to Israel lost their jobs when they decided to leave Romania, together with their properties. The diplomatic relations between Romania and Israel were influenced by the emigration problem of the Romanian Jews. The persecutions of Zionist leaders in Romania together with the periods when emigration was prevented constituted moments of tension in the Romanian – Israeli relations. Often, the Israeli diplomats reminded their Romanian counterpart that the process of emigration had to continue. The process of emigration of Romanian Jews depended closely on the development of Romanian – Israeli economic relations. Almost all Romanian Jews emigrated from Romania during the communist years.