PASSING FROM ACCOUNTING TO FISCAL DEPRECIATION

The perception and calculation of depreciation is an issue with taximplications. The terms under which such issue is settled are reflected in the ordinary usedurations, in the depreciation regimes opposable to economic agents, implicitly in the deductibilitydegree of depreciation in establishing the taxable income and the value considered upondepreciation calculation. From the fiscal viewpoint, decentralization in establishing the use duration imposes auauthorized control that should moderate the company policy in establishing reduced use durations,and, implicitly, reduced durations of asset depreciation. The durations applied by companies must befiscally approved. The depreciation durations approved by the tax authorities are in most cases fiscaldurations, which differ from accounting durations.depreciation, depreciation regime, ordinary use durations

Eco–Friendly Peelable Active Nanocomposite Films Designed for Biological and Chemical Warfare Agents Decontamination

In the context of imminent threats concerning biological and chemical warfare agents, the aim of this study was the development of a new method for biological and chemical decontamination, employing non-toxic, film-forming, water-based biodegradable solutions, using a nano sized reagent together with bentonite as trapping agents for the biological and chemical contaminants. Bentonite-supported nanoparticles of Cu, TiO2, and Ag were successfully synthesized and dispersed in a polyvinyl alcohol (PVA)/glycerol (GLY) aqueous solution. The decontamination effectiveness of the proposed solutions was evaluated by qualitative and quantitative analytical techniques on various micro-organisms, with sulfur mustard (HD) and dimethyl methylphosphonate (DMMP) as contaminants. The results indicate that the peelable active nanocomposite films can be successfully used on contaminated surfaces to neutralize and entrap the hazardous materials and their degradation products. Mechanical and thermal characterization of the polymeric films was also performed to validate the decontamination solution’s potential as peelable-film generating materials. The removal efficacy from the contaminated surfaces for the tested micro-organisms varied between 93% and 97%, while for the chemical agent HD, the highest decontamination factor obtained was 90.89%. DMMP was almost completely removed from the contaminated surfaces, and a decontamination factor of 99.97% was obtained