Despite a move towards convergence between principles-based International Financial Reporting Standards (IFRS) and rules-based U.S. GAAP, and the likelihood that many foreign affiliates of U.S. firms use IFRS, little research has examined whether United States financial managers appropriately record and summarize transactions in accordance with IFRS. This paper investigates the ability of 176 U.S. financial managers to appropriately apply the revenue recognition standard under IFRS when given the relevant guidance. About half of the participants selected the U.S. GAAP answer, and only 40 percent identified the correct answer under IFRS. More experienced financial managers, and financial managers with relevant industry experience were more likely to appropriately apply the standard, but a substantial percentage of them still selected the GAAP choice rather than the correct choice under IFRS. This suggests that more IFRS training in the U.S. is needed prior to IFRS adoption.

This study aimed to determine the effects of dietary supplementation with vitamin C (l-ascorbic acid, AsA) on lead (Pb) accumulation and toxicity in sea cucumber, Apostichopus japonicus. Three hundred sea cucumbers (10.02±0.02 g) fed a basal diet containing 100 mg Pb/kg were subjected to 5 levels of l-ascorbate-2-polyphosphate (LAPP) supplementation to achieve 5 AsA treatment levels of 0, 2727, 4630, 9171, 13,893 mg AsA/kg. After 30 days, specific growth rate (SGR) and body weight gain (BWG) of supplementation groups were significantly (P<0.05) higher than the control group. Pb contents of the intestine significantly (P<0.05) decreased from 20 days to 30 days in all supplementation groups. Pb contents of the respiratory tree in sea cucumbers in the 2727 and 4630 mg AsA/kg treatment groups significantly (P<0.05) decreased from 10 days to 30 days. Superoxide dismutase (SOD) activity, glutathione peroxidase (GSH-Px) activity and total antioxidant capacity (T-AOC) of the sea cucumber body wall in supplementation groups increased after 30 days. Malondialdehyde (MDA) content of the body wall significantly (P<0.05) declined with increasing AsA level. Therefore, it can be demonstrated that vitamin C could mitigate the effects of Pb on sea cucumber and the optimum levels ranged from 2727 mg AsA/kg to 4630 mg AsA/kg when Pb levels were 100 mg/kg.

Summary Nowadays, due to the housing restrictions generated by certain species, the aquarium became an alternative of transferring a part of nature to an urban habitat. This paper brings to the attention of those interested in exotic fish the issues caused by the water chemical features on Pterophillum scalare ornamental fish. In three tanks populated with scalares there have been used different concentrations of the following water quality parameters: hardness, dissolved oxygen, CO 2 , Mg, Ca, NH 3 , NO 2- , NO 3- , Fe, Cl, Cu. Water quality parameters have been assessed by using the Kit-Sera test and NOVA 60 spectrophotometer. For each water quality parameter taken into account, it has been established the fish' survival rate. Also, there has been followed fish' behavior related to the concentration of the assessed parameters. The study led to the conclusion that it should be paid a special attention in assessing aquarium water physical chemical parameters. Though distinctive, some quality parameters are interacting and are affecting each other. When one parameter changes, the others should be monitored in order to observe the dynamics. Certain quality parameters recording overvalues affect fish normal behavior.

Biochemical profile is, along with water quality, an indicator for fish welfare assessment, revealing their level of stress. For establishing blood biochemical profile there were taken blood samples from female and male sturgeons by caudal vein puncture with ventral point of election. Determinations were made with 8008 Vettest device and interpretation of results was done according to reference values in the literature. The obtained results (increased alanin aminotransferase - ALT and alkaline phosphatase, decreased glucose and magnesium), shows that sturgeon welfare in the farm is medium.

Sturgeons can both make upriver migrations for spawning and downriver for developing and wintering. The importance is related to their meat, roe and the use for Danube Delta repopulation. From a sturgeon farm are harvested water samples from three checkpoints. From the samples there were analyzed physical chemical parameters and microbiological ones. The physical chemical parameters are determined by using Spectroquant Nova 60 photocolorimeter and the micriobiological parameters by cultivation on dehydrated (dry) media. The results interpretation was done according to reference values from literatures for sturgeons and to provisions of the 161/2006 Order of the Environment and Water Resources Management Ministry. Following the researches can be concluded that the fish welfare in the assessed farm are medium, because of the water high micriobial load and of the exceeding of the nitrates and sul fates among the chemical parameters.

From two fish farms in the southern part of the country (Ulmu and Ciocanesti) there were collected water samples from rearing fish ponds at different depths and there were assessed physical chemical parameters by using Nova-60 device. The obtained results were compared with de admitted limits provided by Order no. 161/2006 regarding surface waters quality and for the fish with the limits provided by Schlotfeldt H. J. Following the researches, there were revealed conclusions from two points of view: water quality in the ponds as surface water and water quality related with recommendations for fish rearing. Thus, the pH, the solved oxygen and residual chlorine in the two farms ranged within the admitted limits for both approaches: as surface waters (Ist quality) and as water used for carp rearing. The nitrates and the nitrites have values, which range them within the IInd quality class as surface water and values within the admitted limits for carp farming. The quality classes in which the waters from the two farms are ranging regarding total ferrum concentration are the IIIrd one at Ciocanesti and the IVth one at Ulmu, for carp rearing all values being appropriate. The phosphates concentrations are ranging the waters in the two farms within the Vth quality class. Regarding carp breeding, the phosphates concentrations revealed following the assessment had exceeded the admitted limits by 2 times in the samples collected from the surface, and by 3 times in the ones collected from 1.5 m depth.

In order to exist, fish need an appropriate environment, which satisfy its biological necessities. The physical-chemical water conditions play an important role in aquatic organisms' evolution. In Fundulea-Frunzareni fish farm there were harvested water and blood samples. From water samples there were established the physical-chemical parameters as: pH, dissolved oxygen, ammonia, nitrates, nitrites, phosphates, residual chlorine, total ferrum, sulphates and detergents and from serum samples: blood urea nitrogen, creatinine, phosphorum, calcium, albumins, alanine transaminase, cholesterol, tryglicerids, glucose, lactate dehydrogenase. The samples, both water and blood serum, were processed in the Animal welfare discipline laboratory-Faculty of Veterinary Medicine Bucharest, using Nova 60 device for water samples and Vettest 8008 biochemistry analyzer for serum samples. Regarding water quality in Fundulea-Frunzareni fish farm it was found that water pH, dissolved oxygen, ammonia, nitrites, total ferrum and copper recorded values within the admitted limits for carp rearing. Phosphates exceeded the admitted limits provided for carp rearing by 1.5 times in the samples harvested from 3 m depth at the water supplying sector of the pond and by 4 times in rejection sector. Residual chlorine exceeded admitted limits by 6-13 times, depending on the sampling point and depth.