INTANGIBLE ASSETS WITH A HIGH DEGREE OF DIFFICULTY IN ESTIMATING THEIR VALUE

In the age of knowledge, intangible assets have a higher strategic importance than corporal assets. It was found that the market value of the entity is greater than its carrying amount, the difference being due to intangible items: Market Value - Book Value = Intangible Assets Intangible assets that are hard to recognize and evaluate are usually internally generated brands, customer lists, news headlines and magazines, trademarks, patents, trade secrets, goodwill, and so on. In fact, this type of asset can not be found in companies' financial statements. In this paper, we focused our attention on one of the elements listed above, namely the brand concept. In continuation are presented the most exhaustive ways to evaluate brands, the situations in which brand evaluation is useful, and the progress made in this field in Romania. In terms of intangible assets, measuring them, though subject to many scientific studies, is quite controversial. Thus, any evaluation methodology may, in some respects, be challenged

DEFINITIONS ATTRIBUTED TO GOODWILL IN THE ECONOMIC LITERATURE AND CONCEPTUAL DELIMITATIONS REGARDING THE WAY OF VALUATION AND EXPOSURE OF THIS PATRIMONIAL COMPONENT IN THE BALANCE SHEET

The purpose of this paper is to provide an exhaustive perspective on the evolution over time of the definition of the goodwill. The present paper is part of the research done in the doctoral thesis and we consider it very important to have a complete understanding of the concept studied to develop it further. In our demersal we used a chronological analysis and we revised definitions from the late 1800s to today. At the same time, it is desired to clarify and analyze the concept of goodwill both from the point of view of the accounting literature and the economic practice (regarding the evaluation and exposure of this patrimonial component in the balance sheet) and to a lesser extent in the legal aspect. Definitions are given by prominent researchers of time, published in magazines and books of a high rank or offered by international accounting commissions. In our opinion, this study is beneficial to researchers in the idea that it offers a complete picture of its concept and history, being a study focusing on the international accounting of goodwill in the past, present and future. In Romania, goodwill is treated as an asset, but does the market perceive goodwill in the same way as it sees other assets? To clarify this question, this paper first looks at the perception of the goodwill market as an asset in determining an entity's valuation

High Blood Pressure in Adolescents: particularities of a clinical case

Departamentul Pediatrie USMF „Nicolae TestemiţanuIn the recent years, cardiovascular diseases tend to rejuvenate both in Republic of Moldova and highly developed countries. This is a matter-of-course problem considering the stressful life people are living, increased incidence of harmful habits among teenagers, improper nutrition, and sedentariness. In spite of this, essential hypertension in children is a poorly monitored disease at all the stages of medical assistance in RM. Because of the absence of the organic substrate, this affection develops unobserved and remains undiagnosed till the appearance of hypertension crisis, target organ damage and rapid development of the chronic heart failure. În ultimii ani se observă o tendinţă de întinerire a afecţiunilor cardiovasculare atît în Republica Moldova cît şi în ţările înalt dezvoltate. Această problemă este firească luînd în consideraţie viaţa cotidiană stresantă, răspîndirea în masă a deprinderilor nocive în rîndul adolescenţilor, alimentaţia corectă neglijată precum şi sedentarismul. În pofida acestui fapt, hipertensiunea arterială esenţială la copii este o maladie monitorizată insuficient la orice etapă a asistenţei medicale din Republica Moldova. Datorită lipsei unui substrat organic declanşator, această afecţiune cu dezvoltare insidioasă rămîne nediagnosticată pînă în momentul apariţiei crizelor hipertensive, a afectării organelor ţintă şi a dezvoltării rapide a insuficienţei cardiace la copii

Hierarchical macro-nanoporous metals for leakage-free high-thermal conductivity shape-stabilized phase change materials

Impregnation of Phase Change Materials (PCMs) into a porous medium is a promising way to stabilize their shape and improve thermal conductivity which are essential for thermal energy storage and thermal management of small-size applications, such as electronic devices or batteries. However, in these composites a general understanding of how leakage is related to the characteristics of the porous material is still lacking. As a result, the energy density and the antileakage capability are often antagonistically coupled. In this work we overcome the current limitations, showing that a high energy density can be reached together with superior anti-leakage performance by using hierarchical macro-nanoporous metals for PCMs impregnation. By analyzing capillary phenomena and synthesizing a new type of material, it was demonstrated that a hierarchical trimodal macro-nanoporous metal (copper) provides superior antileakage capability (due to strong capillary forces of nanopores), high energy density (90vol% of PCM load due to macropores) and improves the charging/discharging kinetics, due to a three-fold enhancement of thermal conductivity. It was further demonstrated by CFD simulations that such a composite can be used for thermal management of a battery pack and unlike pure PCM it is capable of maintaining the maximum temperature below the safety limit. The present results pave the way for the application of hierarchical macro-nanoporous metals for high-energy density, leakage-free, and shape-stabilized PCMs with enhanced thermal conductivity. These innovative composites can significantly facilitate the thermal management of compact systems such as electronic devices or high-power batteries by improving their efficiency, durability and sustainabilit

Influenţa tratamentului cu statine asupra markerilor disfuncţiei endoteliale şi inflamatorii în tromboza venoasă profundă idiopatică

În acest articol au fost elucidate efectele pleiotrope a statinelor la pacienţii cu tromboză venoasă profundă (TVP) idiopatică. Tratamentul standard a TVP la un lot de pacienţi a fost suplinit cu statine. S-au analizat markerii infl amaţiei şi disfuncţiei endoteliale la ambele loturi iniţial, la a 14-a zi, 6 şi 12 luni. În fi nal au fost obţinute următoarele rezultate: Simvastatina (20 mg/zi) administrată în formula combinată cu warfarină pe o perioadă de 6 luni de zile a ameliorat mai evident disfuncţia endotelială: a crescut nivelul seric de NO cu 20%, a micşorat indicele grosimii intima-media cu 13% la 6 luni şi cu 18% la 12 luni, a majorat FMD cu 16% la 6 luni şi cu 25% la 12 luni, comparativ cu tratamentul standard cu warfarină. Administrarea combinată de simvastatină şi warfarină pe o perioadă de 6 luni de zile a ameliorat mai evident dinamica markerilor infl amaţiei faţă de utilizarea separată a anticoagulantului: a diminuat concentraţiile plasmatice a PCR cu 30% şi a IL-6 cu 24% la 6 luni, cu menţinerea efectului după sistarea terapiei anticoagulante, inclusiv până la 12 luni de supraveghere

The implications of the accounting harmonization process on EU countries : a case study of Greece and Romania

The progressive globalization of the financial and capital markets, the elimination of the national frontiers, the intensification and increase of the international transactions’ number, the spreading of the global companies, the increase of the global economy’s integration degree and the awareness of the fact that the values recorded in the financial statements are influenced by the accounting language adopted for expressing them are, altogether, the main factors that have determined the EU to choose the accounting harmonization way in making the financial statements of the communitarian companies. The main objective of this paper is to analyze the analogies and differences existent between the national accounting legislation and the international accounting practices, insisting on the implementing difficulties of these standards, varying with the economic culture of certain states, among which Greece and Romania. In the idea of the accounting unification Greece was also interested, in the same measure as the other member countries, but the authors will insist on the repercussions these accounting standards’ adoption had on the stakeholders categories, which were interested in the financial reports.peer-reviewe

From a Sequential to a Continuous Approach for LVV-h7 Preparation during Enzymatic Proteolysis in a Microfluidic- Based Extraction Process

Intensification of process is increasingly interesting in the context of recovery of industrial wastes. Among these compounds, animal blood is underexploited although it is an important source of bioactive peptides. LVV-h7 (LVVYPWTQRF) is one of these bioactive peptides from bovine haemoglobin hydrolysate. Our innovative approach consists of a continuous process involving at microfluidic scale for enzymatic proteolysis of bovine haemoglobin by pepsin, selective extraction of LVV-h7 to an organic solvent during the enzymatic reaction, followed by a second extraction to an aqueous phase for organic solvent recycling. Thus, the obtainment of pure LVV-h7 peptide with an efficient methodology of extraction and solvent recycling was proved

Mapping Future Trends in Integrated Reporting, CSR and Business Sustainability Research: A Cluster-based Approach

This paper aims to investigate the dependence and independence between the variables inferred in the bibliometric analysis of the literature on corporate social responsibility (CSR), business sustainability (BS), and integrated reporting (IR). In this paper, we undertook a bibliometric analysis with statistical analysis to fulfill the proposed goal, based on scientific papers from 1975 to 2021 indexed by ISI Web of Science and SCOPUS databases on the abovementioned topics. The results are the development of a model for mapping future research directions on IR, CSR, and BS issues using the clustering method. The bibliometric and statistical analysis can help researchers by providing clear guidelines for future studies, depending on the behaviour of research clusters on the IR topic. Previous studies didn’t attempt to analyze future research directions of IR from a bibliometric and statistical standpoint, which should be carefully tracked, because IR can offer support to companies by improving their communication with stakeholders

Особенности поперечного миелита: ретроспективное институциональное когортовое исследование.

Transverse myelitis (TM) is a clinical syndrome in which an inflammatory process causes neuronal damage to the spinal cord, leading to varying degrees of muscle weakness, sensory changes, and autonomic dysfunction. MT can be a form of presentation of a multi-focal CNS disease, multi-systemic, infectious, paraneoplastic, demyelinating, autoimmune or idiopathic disease.The purpose of the research was to analyze the cases of transverse myelitis codes in patients treated and hospitalized in the “Diomid Gherman” Institute of Neurology and Neurosurgery.Material and method: 22905 medical records of patients treated in the Institute of Neurology and Neurosurgery between February 2018 and April 2022 were analyzed, 53 patients diagnosed with transverse myelitis were selected and 44 records were eligible, analyzed and included in the study. Results: The average age of the subjects included in the research was 50.9±11.7 years, they were on treatment for an average of 11.2±8.04 days. Neurological manifestations were presented in 43 people. The clinical presentation included: sensitivity disorders (75%), sphincteric disorders (61.4%), limb paresthesia (40.9%), motility disorders (95.5%), fever (4.5%), depression (6.8%), headache (15.9%), back pain (15.9%). The most frequent investigations performed on patients in the study group was CT/MRI thoracic, cervical, lumbo-sacral, cerebral, EMG. Lumbar puncture was performed in 32 patients (72.7%) with CSF examination. Laboratory analyzes showed signs of inflammation - 54.5%, elevated blood sugar - 40.8%, dyslipidemia - 38.6% and anemia - 25%. Corticosteroid treatment was performed in 25 subjects (56.8%) with improvement in most cases (80%). Frequent complications were urinary infection (52.3%), pneumonia (9.1%), 2 deaths (4.5%). Conclusion: The analysis of the institutional cohort of patients with transverse myelitis confirmed that the diagnosis of MT continues to present a challenge and requires a complex approach, correct both clinical and paraclinical.Introducere: Mielita transversă (MT) este un sindrom clinic în care un proces inflamator provoacă leziuni neuronale ale măduvei spinării, ducând la diferite grade de slăbiciune musculară, modificări senzoriale și disfuncție autonomă. MT poate fi o formă de prezentare a unei boli multi-focale ale SNC, boli multi-sistemice, infecțioase, paraneoplazice, demielinizante, autoimune sau idiopatică. Scopul cercetării: analiza cazurilor clinice de mielită transversă la pacienții tratați și spitalizați în Institutul de Neurologie și Neurochirurgie „ Diomid Gherman”. Material și metodă: Au fost analizate 22905 de fișe medicale ale pacienților tratați în Institutul de Neurologie și Neurochirurgie în perioada februarie 2018 - aprilie 2022, au fost selectați 53 de pacienți diagnosticați cu mielită transversă iar 44 fișe au fost eligibile, analizate și incluse în studiu. Rezultate: Vârsta medie a subiecților incluși în cercetare a fost 50,9±11,7 ani, s-au aflat la tratament în mediu 11,2± 8,04 zile. Manifestările neurologice au fost principalele fenomene de debut la 43 persoane. Tabloul clinic a inclus: dereglări de sensibilitate (75%), sfincteriene (61,4%), parestezii în membre (40,9%), tulburări de motilitate (95,5%), febră (4,5%), depresie (6,8%), cefalee (15,9%), dureri la nivelul coloanei vertebrale (15,9%). Cele mai frecvente investigații efectuate la pacienții din lotul de studiu: CT/IRM toracal, cervical, lombo-sacral, cerebral, EMG. Puncția lombară a fost efectuată la 32 pacienți (72,7%) cu examinarea LCR. Analizele de laborator au prezentat semne de inflamație - 54,5%, glicemia crescută - 40,8%, dislipidemie - 38,6% și anemie - 25%. Tratamentul cu corticosteroizi a fost efectuată la 25 subiecți (56,8%) cu ameliorarea în majoritatea cazurilor (80%). Patologia a evaluat cu complicații: infecție urinară (52,3%), pneumonie (9,1%), 2 decese (4,5%).Concluzie: Analiza cohortei instituționale a pacienților cu mielită transversă a confirmat faptul că diagnosticul de MT continuă să prezinte o provocare și necesită o abordare complexă, corectă atât clinică și paraclinică.Поперечный миелит (ПМ) представляет собой клинический синдром, при котором воспалительный процесс вызывает поражение нейронов спинного мозга, что приводит к различной степени мышечной слабости, сенсорным изменениям и вегетативной дисфункции. ПМ может быть формой проявления многоочагового заболевания ЦНС, мультисистемного, инфекционного, паранеопластического, демиелинизирующего, аутоиммунного или идиопатического заболевания.Цель исследования: анализ клинических случаев поперечного миелита у больных, находившихся на лечении в НИИ неврологии и нейрохирургии им. Диомида Германа. Материал и метод: было проанализировано 22905 медицинских карт пациентов, проходивших лечение в Институте неврологии и нейрохирургии в период с февраля 2018 г. по апрель 2022 г., были отобраны 53 пациента с диагнозом поперечный миелит, 44 карты были отобраны, проанализированы и включены в исследование. Результаты. Средний возраст обследуемых, включенных в исследование, составил 50,9±11,7 года, они находились на лечении в среднем 11,2±8,04 дня. Неврологические проявления были основными начальными явлениями у 43 человек. Клиническая картина включала: нарушения чувствительности (75%), сфинктерные расстройства (61,4%), парестезии конечностей (40,9%), нарушения моторики (95,5%), лихорадку (4,5%), депрессию (6,8%), головную боль (15,9%)., боль в позвоночнике (15,9%). Наиболее частые исследования, проводимые пациентам основной группы: КТ/МРТ грудного, шейного, пояснично-крестцового, головного мозга, ЭМГ. Люмбальная пункция выполнена 32 пациентам (72,7%) с исследованием ЦСЖ. Лабораторные анализы выявили признаки воспаления - 54,5%, повышенный уровень сахара в крови - 40,8%, дислипидемию - 38,6% и анемию - 25%. Лечение кортикостероидами было проведено 25 пациентам (56,8%) с улучшением в большинстве случаев (80%). Патологию оценивали с осложнениями: мочевая инфекция (52,3%), пневмония (9,1%), 2 летальных исхода (4,5%). Заключение. Анализ институционной когорты больных с поперечным миелитом подтвердил, что диагностика ПМ продолжает представлять сложность и требует комплексного подхода, корректного как клинического, так и параклинического