USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS

One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology. In this regard SMEs are under stress of two major factors:implementation of accounting standards and revolution in IT technology. The purpose of thispaper is to define the web accounting, explain the implications of web accounting for IFRSand discuss the key features in implementing this form of accounting for Small and MediumEnterprises(SME‘s). Web accounting is accounting software based on XML technology thatstores records and processes accounting transactions using HTTP as its primarycommunications protocol, and delivers web based information in HTML format and thentranslated in other formats. Web based accounting, will provide the benefit of cost savingsand increasing efficiency. It also will allows employees and external users (suppliers,customers and investors) a real time access to accounting data, translating reports in XBRLformat and facilitate adoption of IFRS.Web Accounting, SMEs, Web Technology, XML, XBRL, IFRS

INVESTIGATING HOW MANAGERIAL COMMUNICATION INFLUENCES EMPLOYEE MOTIVATION

This paper aims to research the motivation of human resources, with a case study at CONEREPET SA PLОIЕȘTI[1], a Romanian crude oil products transport company.In the first part of the work, we dealt with the theoretical aspect of environmental pollution with petroleum products: polluting factors and methods of depollution. Then we presented theoretical aspects of human resource management, so that we can approach a research study in the second part of the paper. Also, we analyzed the CONEREPЕT SA company, and, like the research study, we dealt with the motivation of human resources within the company. We chose this topic due to the experience in the field.We concluded that human resources are primary among those needs and resources available to the organization in carrying out the activity to achieve its objectives and, consequently, it is logical to pay special attention to their management. At the center of all business are the people. All other resources, land, buildings, machinery, equipment, vehicles, or money are only of secondary importance. Business cannot be done without people. Businesses have no other purpose than to serve people's needs.[1] We will not divulge the name of the company where we conducted the case study for security reasons of the data and information provided. Thank you for understanding the situation

Metal–Ligand Interactions in Molecular Imprinting

Molecular imprinting enables the design of highly crosslinked polymeric materials that are able to mimic natural recognition processes. Molecularly imprinted polymers exhibit binding sites with tailored selectivity toward target structures ranging from inorganic ions to biomacromolecules and even viruses or living cells. The choice of the appropriate functional monomer, crosslinker, and the nature and specificity of template–monomer interactions are critical for a successful imprinting process. The use of a metal ion mediating the interaction between the monomer and template (acting as ligands) has proven to offer a higher fidelity of imprint, which modulates the molecularly imprinted polymers (MIPs) selectivity or to endow additional features to the polymer, such as stimuli-responsiveness, catalytic activity, etc. Furthermore, limitations in using nonpolar and aprotic solvents are overcome, allowing the use of more polar solvents and even aqueous solutions as imprinting media, opening new prospects toward the imprinting of biomacromolecules (proteins, DNA, RNA, antibodies, biological receptors, etc.). This chapter aims to outline the beneficial pairing of metal ions as coordination centers and various functional ligands in the molecular imprinting process, as well as to provide an up to date overview of the various applications in chemical sensing, separation processes (stationary phases and selective sorbents), drug delivery, and catalysis

Investigating the asymmetrical influence of foreign direct investment, remittances, reserves, and information and communication technology on Pakistan’s economic development

The study used an asymmetric ARDL model to analyse the asymmetric (positive and negative shocks) impact of foreign direct investment, personal remittances, total reserves, gross savings, and information and communication technology on economic growth in Pakistan from 1976 to 2019. The short-run and longrun results of the asymmetric autoregressive distributed lag approach show that total reserves have a negative and non-significant influence on Pakistan’s economic growth. Similarly, the results of asymmetric ARDL show that positive shocks in personal remittances have a positive and significant influence on Pakistan’s economic growth, but negative shocks have a negative and nonsignificant impact in both the long-run and short-run. The findings of the gross savings show that a positive shock has a favourable and non-significant impact on economic growth in both the long-run and short-run. The investigated outcomes of foreign direct investment show that positive shocks have a detrimental and considerable impact on the economy of Pakistan in both the long-run and short-run. Furthermore, information and communication technology has a negative impact on economic growth in both the long-run and short-run. The government of Pakistan may adopt better policies to build the country’s infrastructure by employing foreign investment more effectively

Renal replacement therapy for chronic kidney disease in the Republic of Moldova

Catedra de urologie și nefrologie chirurgicală, USMF „NicolaeTestemițanu”, Secția de hemodializă și transplant renal, IMSP Spitalul Clinic Republican „Timofei Moșneaga”, Î.C.S. „BB Dializa” S.R.L., Al VII-lea Congres de Urologie, Dializă și Transplant Renal din Republica Moldova cu participare internațională 19-21 iunie 2019În urma deschiderii primei secții de hemodializă în 1981 și a implementării transplantului renal din 1982 pentru tratamentul insuficienței renale cronice terminale, terapia de substituție renală a progresat în Republica Moldova. Deschiderea de noi unități de dializă în țară, urmată de creșterea numărului de aparate de dializă, precum și progresele înregistrate în domeniul transplantului au contribuit la îmbunătățirea accesului la terapia renală de substituție, exprimată de creșterea incidenței și prevalenței pacienților care primesc tratament. Cea mai rapidă dezvoltare în domeniu s-a realizat în ultimul deceniu, după înființarea Agenției de Transplant în 2012 și demararea parteneriatului public-privat în dializă în 2015. Prevalența la dializă a stadiului terminal al bolii cronice de rinichi a crescut de la 120 la 1 mln locuitori în 2010, la 195,4 la 1 mln locuitori în 2018, iar prevalența pacienților cu transplant renal a crescut de la 9,5 la 27,1 la 1 mln locuitori în aceeași perioadă.Following the establishment of the first haemodialysis unit in 1981 and the first kidney transplantation in 1982 for the treatment of end stage kidney disease, the renal replacement therapy has undergone progressive improvements in the Republic of Moldova. The establishment of new dialysis units in the country, followed by the increase of dialysis machines number, as well as the progress in the field of transplantation led to improvement of access to RRT, expressed by the increase of the incidence and prevalence of patients receiving RRT. The fastest development in the field was achieved during the last decade, after the establishment of Transplant Agency in 2012 and the beginning of Public-Private Partnership in dialysis in 2015. The prevalence of dialysis treated end-stage kidney disease increased from 120 pmp in 2010 to 195,4 pmp in 2018, and the prevalence of kidney transplant patients increased from 9,5 pmp to 27,1 pmp in the same period

Kidney allograft allocation system in the Republic of Moldova – comparative analysis

Catedra de urologie și nefrologie chirurgicală USMF “Nicolae Testemițanu”, Secția de hemodializă și transplant renal, Spitalul Clinic Republican “Timofei Moșneaga”, Agenția de Transplant, Al VII-lea Congres de Urologie, Dializã si Transplant Renal din Republica Moldova cu participare internațională 19-21 iunie 2019În această lucrare am realizat o analiză comparativă a sistemului de alocare a grefelor renale pentru transplant în Republica Moldova și a altor sisteme internaționale de alocare. Schemele actuale de repartiție sunt multifactoriale și practic toate sistemele includ criterii minime cum ar i: compatibilitatea în sistemul HLA, statutul de hiperimunizat, timpul alării în lista de așteptare, cu variații în ponderea iecărui criteriu în formula de scor și prezența altor criterii speciice. Deși există diferențe, toate strategiile de alocare a grefelor renale pentru transplant sunt bazate pe aceleași principii ale transparenței, evidenței și echității accesului la transplant, iar sistemul nostru național de alocare respectă aceleași principii. In this paper we realized a comparative analysis of kidney allograft allocation system in the Republic of Moldova and other international allocation systems. The actual allocation schemes are multifactorial, all the systems include such minimum criteria as HLA mismatching, hypersensitisation status, waiting time with variations in the ration of each criteria and presence of other speciic criteria. Despite diferences in their speciic criteria, all the allocation policies strive for the same core principles of transparency, accountability, and equity of access to kidney transplantation, and our national system respect the same principles

Hepatic arterial variations detected at multidetector computer tomography angiography in the Romanian population

Background: Our purpose was to determine the prevalence of normal hepatic vascularization and variations of the hepatic arteries using multidetector computed tomography (MDCT) angiography. These variants should be known before any surgery of the upper abdomen, the downside being that there aren't many studies on large groups of patients using high-specialized imaging. Materials and methods: This study was carried out on 4192 patients. We performed MDCT angiography on each one of the patients and had a specialized team observe the images. Results: Using Michels' classification, the normal anatomy (type I) was present in 3392 (80.91%) cases, while abnormal hepatic arteries were observed in 800 (19.08%) cases. The variations were distributed as follows: type II in 40 (0.95%) cases, type III in 442 (10.54%) cases, type IV in 13 (0.31%) cases, type V in 285 (6.79%) cases, type VI in 12 (0.28%) cases, type VII in 3 (0.07%) cases, type VIII in 108 (2.57%) cases, type IX in 6 (0.14%) cases and type X in one case (0.02%). 170 (4.05%) unclassified cases were observed. Using Hiatt’s classification, the variations were: type II in 325 (7.75%) cases, type III in 454 (10.83%) cases, type IV in 124 (2.95%) cases, type V in 6 cases (0.14%) and type VI in 69 (1.64%) cases. 102 (2.43%) unclassified cases were observed. Conclusions: We observed well-known variations of the hepatic arterial pattern and also found a large number of rare, unclassified cases

Invaginația intestinală la copil: protocol clinic național (ediția I) PCN-421

Protocolul a fost elaborat de un grup de lucru format din colaboratorii Catedrei de chirurgie, ortopedie şi anesteziologie pediatrică a USMF „Nicolae Testemiţanu”, Clinicii de Chirurgie Pediatrică şi Urologie Pediatrică a Centrului Naţional Ştiinţifico-Practic de Chirurgie Pediatrică „Acad. Natalia Gheorghiu”, LICC, IMSP ”V.Ignatenco”, USMF „Nicolae Testemiţanu”. Protocolul naţional este elaborat în conformitate cu ghidurile internaţionale actuale privind invaginatia intestinala la copii şi va servi drept bază pentru elaborarea Protocoalelor clinice instituţionale. La recomandarea MS pentru monitorizarea Protocoalelor clinice instituţionale pot fi folosite formulare suplimentare, care nu sunt incluse în Protocolul clinic naţional

Cerebral Veins and Dural Sinuses Thrombosis: State-of-the-Art Diagnosis

Cerebral veins and dural sinus thrombosis (CVT) represents a rare cause of stroke. In adults, CVT has a higher frequency among cases with inherited thrombophilia, mostly women, patients with malignancy, or infections. Two pathophysiological mechanisms contribute to their clinical presentation: diminution of cerebrospinal fluid absorption and increase of venular and capillary pressure. Four major syndromes have been described as isolated or in combination: intracranial hypertension, focal neurological deficits, seizures, and encephalopathy. Non-enhanced CT (NECT) of the head is the most frequently performed imaging study in the emergency department. Features of CVT on NECT can be divided into direct signs (detection of venous clot within a venous channel) and, more frequently, indirect signs (such as cerebral edema or cerebral venous infarct). CVT diagnosis is confirmed with CT venography, which can be performed immediately after NECT, and detects the venous clot as a filling defect, or magnetic resonance imaging (MRI)/MR venography. Different imaging techniques may need to be combined to avoid pitfalls. Conclusions: CVT is a relatively rare disorder in the general population and due to its wide clinical spectrum is frequently misdiagnosed upon initial examination. The knowledge of variable clinical aspects and imaging signs will be essential in providing a timely diagnosis

Intelligent Diagnosis of Thyroid Ultrasound Imaging Using an Ensemble of Deep Learning Methods

Background and Objectives: At present, thyroid disorders have a great incidence in the worldwide population, so the development of alternative methods for improving the diagnosis process is necessary. Materials and Methods: For this purpose, we developed an ensemble method that fused two deep learning models, one based on convolutional neural network and the other based on transfer learning. For the first model, called 5-CNN, we developed an efficient end-to-end trained model with five convolutional layers, while for the second model, the pre-trained VGG-19 architecture was repurposed, optimized and trained. We trained and validated our models using a dataset of ultrasound images consisting of four types of thyroidal images: autoimmune, nodular, micro-nodular, and normal. Results: Excellent results were obtained by the ensemble CNN-VGG method, which outperformed the 5-CNN and VGG-19 models: 97.35% for the overall test accuracy with an overall specificity of 98.43%, sensitivity of 95.75%, positive and negative predictive value of 95.41%, and 98.05%. The micro average areas under each receiver operating characteristic curves was 0.96. The results were also validated by two physicians: an endocrinologist and a pediatrician. Conclusions: We proposed a new deep learning study for classifying ultrasound thyroidal images to assist physicians in the diagnosis process