Pharma Sector under the Influence of the Parafiscal Mechanism: Clawback Tax

The authors of this paper address the issue of the „Clawback Tax” in the context of the desire to ensure an efficient and sustainable public health care system, but without affecting the legitimate interests of the Romanian Pharma Sector. Knowing what is meant by taxation and parafiscality, the penetration of the Clawback Tax substrata certainly requires a double approach: a legal one and an economic one (fiscal- budgetary). We consider the circumstances that led to the introduction of the Clawback Tax, the effects generated along the way and any changes that may be necessary, giving our work the following structure: Introduction; Theoretical Background;Research methodology focusing on the adoption of the Clawback Tax in Romania; Size and evolution regarding the financial source for the Single National Health Insurance Fund (FNUASS), based on the collection of the Clawback Tax; Adaptation of the regulatory framework on the Clawback Tax to the requirements of the Treaty on the Functioning of the European Union and Conclusions

HEALTH FUNDS: RECENT COMPLIANCE AUDIT FINDINGS

Auditing – in all its forms – is of particular importance to ensure efficient, transparent and accountable management of health funds and to ensure the provision of quality medical services to patients. The authors, through the present work, reveal - based on the study of specialized literature and reports issued by some specialized institutions - that both internal and external public audit is intended to prevent fraud, thus protecting resources and ensuring the provision of medical services of quality for patients, but also to help identify errors in the funds management process, so that they can be properly corrected and thus ensure an efficient management of resources intended for health insurance in Romania. Equally important is the fact that the audit contributes to increasing transparency in the use of health funds, improving the performance of the health system and ensuring compliance with the rules and regulations in force regarding the management of health funds, so as to avoid unnecessary expenses and ensure the provision of quality medical services. The structure of this paper includes, following this introductory part (1): Management of health insurance funds and ensuring the financing of medical services in Romania (2); Findings of the external public audit regarding the management of health insurance funds (3) and Conclusions (4)

MEDICAL RESIDENCY – NATIONAL REGULATORY FRAMEWORK AND DYNAMICS OF HUMAN AND FINANCIAL RESOURCES

In the context of the particular importance of residency in medicine, aimed at ensuring the selection of the best candidates for specialization programs and guaranteeing the existence of an optimal number of medical specialists to provide quality medical services, we will insist in this paper on the particular dynamics of the resources of human and financial order, amplified in the last period, referring to the normative framework applicable to this matter. The system under discussion is a vast one, only if we think only of the number of resident doctors and pharmacists in training in 2022, which is 30,250, of which 21,882 in the field of Medicine. Also, the institutional framework applicable to it is one of the most complex. The structure of this paper includes, following this introductory part (1): Theoretical background (2), Research methodology (3), Approach regarding the status of the resident doctor based on the legislation applicable to medical residency (4), Dynamics of the number of places and resources of a financial-budgetary nature allocated annually to medical residency in the recent period. Effects obtained (5) and Conclusions (6)

The DUNE Far Detector Vertical Drift Technology, Technical Design Report

International audienceDUNE is an international experiment dedicated to addressing some of the questions at the forefront of particle physics and astrophysics, including the mystifying preponderance of matter over antimatter in the early universe. The dual-site experiment will employ an intense neutrino beam focused on a near and a far detector as it aims to determine the neutrino mass hierarchy and to make high-precision measurements of the PMNS matrix parameters, including the CP-violating phase. It will also stand ready to observe supernova neutrino bursts, and seeks to observe nucleon decay as a signature of a grand unified theory underlying the standard model. The DUNE far detector implements liquid argon time-projection chamber (LArTPC) technology, and combines the many tens-of-kiloton fiducial mass necessary for rare event searches with the sub-centimeter spatial resolution required to image those events with high precision. The addition of a photon detection system enhances physics capabilities for all DUNE physics drivers and opens prospects for further physics explorations. Given its size, the far detector will be implemented as a set of modules, with LArTPC designs that differ from one another as newer technologies arise. In the vertical drift LArTPC design, a horizontal cathode bisects the detector, creating two stacked drift volumes in which ionization charges drift towards anodes at either the top or bottom. The anodes are composed of perforated PCB layers with conductive strips, enabling reconstruction in 3D. Light-trap-style photon detection modules are placed both on the cryostat's side walls and on the central cathode where they are optically powered. This Technical Design Report describes in detail the technical implementations of each subsystem of this LArTPC that, together with the other far detector modules and the near detector, will enable DUNE to achieve its physics goals

The DUNE Far Detector Vertical Drift Technology, Technical Design Report

International audienceDUNE is an international experiment dedicated to addressing some of the questions at the forefront of particle physics and astrophysics, including the mystifying preponderance of matter over antimatter in the early universe. The dual-site experiment will employ an intense neutrino beam focused on a near and a far detector as it aims to determine the neutrino mass hierarchy and to make high-precision measurements of the PMNS matrix parameters, including the CP-violating phase. It will also stand ready to observe supernova neutrino bursts, and seeks to observe nucleon decay as a signature of a grand unified theory underlying the standard model. The DUNE far detector implements liquid argon time-projection chamber (LArTPC) technology, and combines the many tens-of-kiloton fiducial mass necessary for rare event searches with the sub-centimeter spatial resolution required to image those events with high precision. The addition of a photon detection system enhances physics capabilities for all DUNE physics drivers and opens prospects for further physics explorations. Given its size, the far detector will be implemented as a set of modules, with LArTPC designs that differ from one another as newer technologies arise. In the vertical drift LArTPC design, a horizontal cathode bisects the detector, creating two stacked drift volumes in which ionization charges drift towards anodes at either the top or bottom. The anodes are composed of perforated PCB layers with conductive strips, enabling reconstruction in 3D. Light-trap-style photon detection modules are placed both on the cryostat's side walls and on the central cathode where they are optically powered. This Technical Design Report describes in detail the technical implementations of each subsystem of this LArTPC that, together with the other far detector modules and the near detector, will enable DUNE to achieve its physics goals

The DUNE Far Detector Vertical Drift Technology, Technical Design Report

DUNE is an international experiment dedicated to addressing some of the questions at the forefront of particle physics and astrophysics, including the mystifying preponderance of matter over antimatter in the early universe. The dual-site experiment will employ an intense neutrino beam focused on a near and a far detector as it aims to determine the neutrino mass hierarchy and to make high-precision measurements of the PMNS matrix parameters, including the CP-violating phase. It will also stand ready to observe supernova neutrino bursts, and seeks to observe nucleon decay as a signature of a grand unified theory underlying the standard model. The DUNE far detector implements liquid argon time-projection chamber (LArTPC) technology, and combines the many tens-of-kiloton fiducial mass necessary for rare event searches with the sub-centimeter spatial resolution required to image those events with high precision. The addition of a photon detection system enhances physics capabilities for all DUNE physics drivers and opens prospects for further physics explorations. Given its size, the far detector will be implemented as a set of modules, with LArTPC designs that differ from one another as newer technologies arise. In the vertical drift LArTPC design, a horizontal cathode bisects the detector, creating two stacked drift volumes in which ionization charges drift towards anodes at either the top or bottom. The anodes are composed of perforated PCB layers with conductive strips, enabling reconstruction in 3D. Light-trap-style photon detection modules are placed both on the cryostat's side walls and on the central cathode where they are optically powered. This Technical Design Report describes in detail the technical implementations of each subsystem of this LArTPC that, together with the other far detector modules and the near detector, will enable DUNE to achieve its physics goals