MICROMORPHOLOGICAL ASPECTS REGARDING THE LEAVES ON SOME ROSES WITH EMPHASIS ON SECRETORY GLANDS

The multicellular glands, the epicuticular wax and the tector hairs observed on the leaves are influenced usually by genetic constitution.The paper investigating 8 genetically related varieties: ‘Foc de Tabara’, ’Luchian’ ‘Paprika’, ‘Coup De Foudre’, ‘Independence’, ‘M-me A. Meilland’, ‘Cocktail’, ‘Laminuette’.The micromorphological studies evidencing some characters with a certain value for diagnosis. These may be used in investigation concerning to the identification when the flower is absent. Our study underlines micromorphology aspects of glands, epicuticular wax and tector hairs. All of them were been examinating through scanning electron microscopy method

The accounting and fiscal treatment of provisions

GROSU, Veronica, ADUMITRESEI, Elena Lacrimioara. The accounting and fiscal treatment of provisions. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 79-85. ISBN 978-9975-75-895-6.This paper treats the issue of establishment.by entities of litigation provisions, customer guarantees, restructuring, taxes or other provisions. The reason we have chosen as a subject of debate the constitution of provisions, results in the importance that they have in the activity of the economic entity. The purpose of our research is to demonstrate, from the perspective of practice, the importance of calculating and recording in the accounting of provisions under national and international law. The provisioning should take into account the principle of prudence, according to which "depreciation is recognized, regardless of whether the result of the financial year is loss or profit. Registration of impairment adjustments or loss of value is perform on the expense account regardless of their impact on the profit and loss account ". JEL: M 41, M 4

OBSERVATIONS ON THE FOLIAR ASSIMILATING PIGMENTS CONTENT FOR WILD AND GARDEN ROSES

The study of foliar assimilating pigments (chlorophyll a and b, carotenoid pigments) during the ontogenetic development for the wild and the cultivar species of roses indicate from interesting aspects on the ratio chlorophyll a and b, which is more than a unit in the case of species and in most cases, less than a unit for the cultivars. The ratio chlorophyll and carotenoid pigments, reaches thousands in the case of species and units (tenths) for cultivars.We mention here that the cultivars are the result of multiple and introgressive hybridizations conducted for hundreds of years [ADUMITRESEI & STĂNESCU, 2009; KRÜSMAN, 1986]

MORPHO-ANATOMICAL CONSIDERATIONS UPON THE SHOOT OF SOME ROSA L. CULTIVARS FROM THE BOTANIC GARDEN OF IASI (1ST NOTE)

The paper presents the results of a comparative study regarding shoot morphology and anatomy of two climbing rose cultivars from the Botanic Garden of Iasi: ‘Paul’s Scarlet Climber’ and ‘Veichenblau’

ANATOMICAL CONSIDERATIONS ON THE ANNUAL SHOOT IN SOME WILD ROSES

The observations aim a comparative study of the anatomical structure of the stem and leaf, during anthesis, in some Rosa species and varieties (sports), in order to complete the data from the specialized literature because the morphological information is more numerous than the anatomical ones. Moreover, sometimes they are even inconsistent, as in the case of the glands/glandular trichomes on the leaves and stem. A series of similarities are highlighted, which can be considered conservative characteristics of the Rosa genus, as for instance: the rapid transition to the secondary structure, the disposition of the vascular bundles (of collateral type) on a circle, the absence of the phelloderm’s activity in the first year, the presence of the crystal idioblasts and the bifacial structure of the leaf. Also, a series of characteristics of each species is highlighted: disposition of the secondary xylem vessels, quantity of libriform fibres, the nature of the walls of the cells from the medullar rays, the thickness of the walls of the sclerenchyma fibres and the presence of the crystal idioblasts in various tissues

MORPHOLOGICAL AND MICROMORPHOLOGICAL INVESTIGATIONS REGARDING THE LEAVES OF SEVERAL ROSA L. SPECIES

Multicellular secretory glands are present on Rosa L. species, at least on the stipellae edge; some of them have a larger number and different particularities. The researches have been made on leaves of the following species: Rosa agrestis, R. x damascena, R. multibracteata, R. pimpinellifolia and R. rubiginosa. Micromorphological studies emphasized a large number of cells which forming both terminal secretory part and foot, even though their dimensions are small. These researches highlight the micromorphological aspect of these glands, tector hairs and epicuticular wax. All of them were examined through scanning electron microscopy method

PHYSIOLOGICAL REACTION OF BRASSICA RAPA L. VAR. PERVIRIDIS L. H. BAILEY PLANTS CULTIVATED ON SALINIZED SOIL WITH ZEOLITIC TUFF AND PEAT

Our observations target the physiological response of plants with a short vegetation period like Brassica rapa var. perviridis L. H. Bailey to saline stress. The experiment uses white alkali soil amended with zeolitic tuff and peat as a substrate. There has been noticed a better behavior of the plants grown on cultivated soil amended with 15% zeolitic tuff and neutral peat. The chlorophyll content index was higher in plants grown on cultivated soil amended with 15% zeolitic tuff both when combined with neutral peat (14.0 and 30.6) or acidic peat (18.9 and 26.2) than in plants grown in soils that were amended with 20% zeolitic tuff. Regarding uncultivated soils previously, they are less favorable to plants than soils which had been included in the agricultural circuit. This proves once again that the non-use of salty lands accentuates the salinization process

PHYSIOLOGICAL REACTION OF THE SPECIES BRASSICA JUNCEA (L.) CZERN. ON SALINIZED SOILS AMELIORATED WITH ZEOLITIC TUFF, PEAT AND PERLITE

The physiological reaction of saline stress which Brassica juncea (L.) Czern. plants undergo shows a greater growth and fresh substance gain process on previously cultivated soils that were fined with 20% zeolitic tuff and 5.09 g of neutral peat than the ones that had a substrate which hasn’t been cultivated on before that was fined with 5% zeolitic tuff and 1.39 g of perlite. The dry substance values obtained present a positive correlation with the values of fresh substance. Analysis of stomatal conductance enhances the hydric stress of plants which respond to saline stress with osmotic adjustment, accumulating high quantities of water comparing to the witness plant, which induces lower values of stomatal conductance and implicitly values are decreasing for photosynthesis, determining a low productivity. Higher values of stomatal conductance are reached at plants grown on previously cultivated soils fined with 20% zeolitic tuff and peat, and also at the ones grown on uncultivated soils fined with peat (29.45, respectively 30.05 mmol/m2/s)