Considerations on the criteria, parameters and tax implications of depreciation

The literature presents several methods of depreciation. In Romania, not all depreciation methods are recommended by existing legislation. In this paper we propose to address through the income tax three methods of depreciation of assets, which are recommended by our country's legislation, and to highlight the tax benefits of their application within the entities. In the first part we propose to define what are the criteria for evaluating of a assets depreciation and accounting parameters of the assets depreciation. In the second part of the paper will be presented depreciation methods as linear, diminishing and accelerating with the tax implications

STUDY CONCERNING THE EFFICIENCY OF THE USE OF DYNAMIC GAMES IN PHYSICAL EDUCATION AND SPORTS LESSONS AT 8th CLASS

Problem statement: In this research, we want to present an experimental study demonstrating that dynamic games bring the lesson of physical education and sport a plus in terms of the results of the school curriculum control tests, but not only they have an important role in combating absenteeism at sports classes. The study was conducted during the first semester of the school year 2017-2018 at the “Mihai Viteazul” Campia-Turzii Secondary School, in the 8th grade, by introducing dynamic games of physical education and sport. The pupils’ evaluation was carried out with the help of compulsory control tests, in order to track the influence of the games on the results obtained. Objectives: The objectives are the implementation of dynamic games in physical education and sports lessons in the 8th grade, specific games for each subject of the lesson and quantification of the effectiveness resulting from their application by means of periodic verification. Materials and methods: school materials such as the meter, mattresses, milestones, the timer were used, and as a human resource, the two eighth grades were divided into the control class and the experiment class. Conclusions and recommendations: Following the experiment, positive results were recorded in both classes, specifying that the results of the experimental class had a higher improvement than the control class results. REZUMAT. Studiu privind eficiența folosirii jocurilor dinamice în lecția de educație fizică și sport la clasele a VIII-a. Introducere: În lucrarea de față, dorim să prezentăm un studiu experimental prin care să demonstrăm că jocurile dinamice aduc lecției de educație fizică și sport un plus din punct de vedere al rezultatelor probelor de control din programa școlară, dar nu numai, acestea având și un rol important în combaterea absenteismului la orele de sport. Situația problemei studiate: Studiul s-a realizat pe parcursul semestrului I, al anului școlar 2017-2018, la Școala Gimnazială „Mihai Viteazul” Câmpia-Turzii, la clasele a VIII-a, prin introducerea în lecțiile de educație fizică și sport a jocurilor dinamice. Evaluarea elevilor s-a realizat cu ajutorul probelor de control obligatorii, cu scopul de a urmări influența jocurilor în rezultatele obținute. Obiective: Obiectivele sunt implementarea jocurilor dinamice în lecțiile de educație fizică și sport la clasele a VIII-a, jocuri specifice pentru fiecare tematică a lecției și cuantificarea eficienței rezultate în urma aplicării acestora cu ajutorul verificării periodice. Materiale și metode: s-au folosit materiale din dotarea școlii precum metrul, saltelele, jaloane, cronometrul, iar ca resursă umană, cele două clase de a VIII-a au fost împărțite în clasa control și clasa experiment. Concluzii și recomandări: În urma experimentului efectuat s-au înregistrat rezultate pozitive la ambele clase cu precizarea că, rezultatele clasei experiment au o îmbunătățire mai mare față de rezultatele clasei control. Cuvinte cheie: educație fizică, jocuri dinamice, clasa a VIII-a

Cellular Expression of Smarca4 (Brg1)-regulated Genes in Zebrafish Retinas

<p>Abstract</p> <p>Background</p> <p>In a recent genomic study, Leung et al. used a factorial microarray analysis to identify Smarca4 (Brg1)-regulated genes in micro-dissected zebrafish retinas. Two hundred and fifty nine genes were grouped in three-way ANOVA models which carried the most specific retinal change. To validate the microarray results and to elucidate cellular expression patterns of the significant genes for further characterization, 32 known genes were randomly selected from this group. <it>In situ </it>hybridization of these genes was performed on the same types of samples (wild-type (WT) and <it>smarca4^a50/a50</it>(<it>yng</it>) mutant) at the same stages (36 and 52 hours post-fertilization (hpf)) as in the microarray study.</p> <p>Results</p> <p>Thirty out of 32 riboprobes showed a positive <it>in situ </it>staining signal. Twenty seven out of these 30 genes were originally further classified as Smarca4-regulated retinal genes, while the remaining three as retinal-specific expression independent of Smarca4 regulation. It was found that 90.32% of the significant microarray comparisons that were used to identify Smarca4-regulated retinal genes had a corresponding qualitative expression change in the <it>in situ </it>hybridization comparisons. This is highly concordant with the theoretical true discovery rate of 95%. Hierarchical clustering was used to investigate the similarity of the cellular expression patterns of 25 out of the 27 Smarca4-regulated retinal genes that had a sufficiently high expression signal for an unambiguous identification of retinal expression domains. Three broad groups of expression pattern were identified; including 1) photoreceptor layer/outer nuclear layer specific expression at 52 hpf, 2) ganglion cell layer (GCL) and/or inner nuclear layer (INL) specific expression at both 36 & 52 hpf, and 3) GCL and/or INL specific expression at 52 hpf only. Some of these genes have recently been demonstrated to play key roles in retinal cell-type specification, differentiation and lamination. For the remaining three retinal-specific genes that are independent of Smarca4 regulation, they all had a subtle expression difference between WT and <it>smarca4^a50/a50</it>retinas as detected by <it>in situ </it>hybridization. This subtle expression difference was also detected by the original microarray analysis. However, the difference was lower than the fold change cut-off used in that study and hence these genes were not inferred as Smarca4-regulated retinal genes.</p> <p>Conclusions</p> <p>This study has successfully investigated the expression pattern of 32 genes identified from the original factorial microarray analysis. The results have demonstrated that the true discovery rate for identifying Smarca4-regulated retinal genes is 90.3%. Hence, the significant genes from the microarray study are good candidates for cell-type specific markers and will aid further investigation of retinal differentiation.</p

A modal ambiguity in for-infinitival relative clauses

This squib presents two puzzles related to an ambiguity found in for-infinitival relative clauses (FIRs). FIRs invariably receive a modal interpretation even in the absence of any overt modal verb. The modal interpretation seems to come in two distinct types, which can be paraphrased by finite relative clauses employing the modal auxiliaries should and could. The two puzzles presented here arise because the availability of the two readings is constrained by factors that are not otherwise known to affect the interpretation of a relative clause. Specifically, we show, first, that “strong” determiners require the FIR to be interpreted as a SHOULD-relative while “weak” determiners allow both interpretations (the Determiner-Modal Generalization). Secondly, we observe that the COULD-interpretation requires a raising (internally headed) structure for the FIR, while the SHOULD-interpretation is compatible with either a raising or a more standard matching (externally headed) structure (the Raising/Matching Generalization)

Candida Infections in Severely Burned Patients: 1 Year Retrospective Study

Infections represent the most common complication occurring during the evolution of the severely burned patient, hence requiring closer study and targeted result analysis. The fungal infections are one of the most aggressive types of existing infections, their opportunistic character enabling them to cause invasive infections, ultimately leading to a higher morbidity and a higher rate of mortality. The present study focuses on the presence of Candida spp. in 19 out of a total of 70 patients admitted to the Critical Care Burn Unit in the Clinical Emergency Hospital Bucharest, between 01.01.2019-31.12.2019. No other fungal species, besides Candida spp., were identified in this patient lot. The aim of this study was to analyze the risk factors and the dynamics of the biological parameters of the patients presenting Candida spp. infections, in order to determine how these contribute to the prognostic and final outcome of these patients. We can conclude that a precise diagnostic and prompt treatment can make a significant difference in the outcome of severely burnt patients presenting with a fungal infection

Sex difference and intra-operative tidal volume: Insights from the LAS VEGAS study

BACKGROUND: One key element of lung-protective ventilation is the use of a low tidal volume (VT). A sex difference in use of low tidal volume ventilation (LTVV) has been described in critically ill ICU patients.OBJECTIVES: The aim of this study was to determine whether a sex difference in use of LTVV also exists in operating room patients, and if present what factors drive this difference.DESIGN, PATIENTS AND SETTING: This is a posthoc analysis of LAS VEGAS, a 1-week worldwide observational study in adults requiring intra-operative ventilation during general anaesthesia for surgery in 146 hospitals in 29 countries.MAIN OUTCOME MEASURES: Women and men were compared with respect to use of LTVV, defined as VT of 8 ml kg-1 or less predicted bodyweight (PBW). A VT was deemed 'default' if the set VT was a round number. A mediation analysis assessed which factors may explain the sex difference in use of LTVV during intra-operative ventilation.RESULTS: This analysis includes 9864 patients, of whom 5425 (55%) were women. A default VT was often set, both in women and men; mode VT was 500 ml. Median [IQR] VT was higher in women than in men (8.6 [7.7 to 9.6] vs. 7.6 [6.8 to 8.4] ml kg-1 PBW, P &lt; 0.001). Compared with men, women were twice as likely not to receive LTVV [68.8 vs. 36.0%; relative risk ratio 2.1 (95% CI 1.9 to 2.1), P &lt; 0.001]. In the mediation analysis, patients' height and actual body weight (ABW) explained 81 and 18% of the sex difference in use of LTVV, respectively; it was not explained by the use of a default VT.CONCLUSION: In this worldwide cohort of patients receiving intra-operative ventilation during general anaesthesia for surgery, women received a higher VT than men during intra-operative ventilation. The risk for a female not to receive LTVV during surgery was double that of males. Height and ABW were the two mediators of the sex difference in use of LTVV.TRIAL REGISTRATION: The study was registered at Clinicaltrials.gov, NCT01601223

Global patient outcomes after elective surgery: prospective cohort study in 27 low-, middle- and high-income countries.

BACKGROUND: As global initiatives increase patient access to surgical treatments, there remains a need to understand the adverse effects of surgery and define appropriate levels of perioperative care. METHODS: We designed a prospective international 7-day cohort study of outcomes following elective adult inpatient surgery in 27 countries. The primary outcome was in-hospital complications. Secondary outcomes were death following a complication (failure to rescue) and death in hospital. Process measures were admission to critical care immediately after surgery or to treat a complication and duration of hospital stay. A single definition of critical care was used for all countries. RESULTS: A total of 474 hospitals in 19 high-, 7 middle- and 1 low-income country were included in the primary analysis. Data included 44 814 patients with a median hospital stay of 4 (range 2-7) days. A total of 7508 patients (16.8%) developed one or more postoperative complication and 207 died (0.5%). The overall mortality among patients who developed complications was 2.8%. Mortality following complications ranged from 2.4% for pulmonary embolism to 43.9% for cardiac arrest. A total of 4360 (9.7%) patients were admitted to a critical care unit as routine immediately after surgery, of whom 2198 (50.4%) developed a complication, with 105 (2.4%) deaths. A total of 1233 patients (16.4%) were admitted to a critical care unit to treat complications, with 119 (9.7%) deaths. Despite lower baseline risk, outcomes were similar in low- and middle-income compared with high-income countries. CONCLUSIONS: Poor patient outcomes are common after inpatient surgery. Global initiatives to increase access to surgical treatments should also address the need for safe perioperative care. STUDY REGISTRATION: ISRCTN5181700

Thorium Removal, Recovery and Recycling: A Membrane Challenge for Urban Mining

Although only a slightly radioactive element, thorium is considered extremely toxic because its various species, which reach the environment, can constitute an important problem for the health of the population. The present paper aims to expand the possibilities of using membrane processes in the removal, recovery and recycling of thorium from industrial residues reaching municipal waste-processing platforms. The paper includes a short introduction on the interest shown in this element, a weak radioactive metal, followed by highlighting some common (domestic) uses. In a distinct but concise section, the bio-medical impact of thorium is presented. The classic technologies for obtaining thorium are concentrated in a single schema, and the speciation of thorium is presented with an emphasis on the formation of hydroxo-complexes and complexes with common organic reagents. The determination of thorium is highlighted on the basis of its radioactivity, but especially through methods that call for extraction followed by an established electrochemical, spectral or chromatographic method. Membrane processes are presented based on the electrochemical potential difference, including barro-membrane processes, electrodialysis, liquid membranes and hybrid processes. A separate sub-chapter is devoted to proposals and recommendations for the use of membranes in order to achieve some progress in urban mining for the valorization of thorium

Improving the Performance of Composite Hollow Fiber Membranes with Magnetic Field Generated Convection Application on pH Correction

The membranes and membrane processes have succeeded in the transition from major technological and biomedical applications to domestic applications: water recycling in washing machines, recycling of used cooking oil, recovery of gasoline vapors in the pumping stations or enrichment of air with oxygen. In this paper, the neutralization of condensation water and the retention of aluminum from thermal power plants is studied using ethylene propylene diene monomer sulfonated (EPDM-S) membranes containing magnetic particles impregnated in a microporous propylene hollow fiber (I-PPM) matrix. The obtained membranes were characterized from the morphological and structural points of view, using scanning electron microscopy (SEM), high resolution SEM (HR-SEM), energy dispersive spectroscopy analysis (EDAX) and thermal gravimetric analyzer. The process performances (flow, selectivity) were studied using a variable magnetic field generated by electric coils. The results show the possibility of correcting the pH and removing aluminum ions from the condensation water of heating plants, during a winter period, without the intervention of any operator for the maintenance of the process. The pH was raised from an acidic one (2–4), to a slightly basic one (8–8.5), and the concentration of aluminum ions was lowered to the level allowed for discharge. Magnetic convection of the permeation module improves the pH correction process, but especially prevents the deposition of aluminum hydroxide on hollow fibers membranes

pH and Design on n&ndash;Alkyl Alcohol Bulk Liquid Membranes for Improving Phenol Derivative Transport and Separation

Regardless of the type of liquid membrane (LM) (Bulk Liquid Membranes (BLM), Supported Liquid Membranes (SLM) or Emulsion Liquid Membranes (ELM)), transport and separation of chemical species are conditioned by the operational (OP) and constructive design parameters (DP) of the permeation module. In the present study, the pH of the aqueous source phase (SP) and receiving phase (RP) of the proposed membrane system were selected as operational parameters. The mode of contacting the phases was chosen as the convective transport generator. The experiments used BLM-type membranes with spheres in free rotation as film contact elements of the aqueous phases with the membrane. The target chemical species were selected in the range of phenol derivatives (PD), 4&ndash;nitrophenol (NP), 2,4&ndash;dichlorophenol (DCP) and 2,4&ndash;dinitrophenol (DNP), all being substances of technical-economic and environmental interest. Due to their acid character, they allow the evaluation of the influence of pH as a determining operational parameter of transport and separation through a membrane consisting of n&ndash;octanol or n&ndash;decanol (n&ndash;AlcM). The comparative study performed for the transport of 4&ndash;nitrophenol (NP) showed that the module based on spheres (Ms) was more performant than the one with phase dispersion under the form of droplets (Md). The sphere material influenced the transport of 4&ndash;nitrophenol (NP). The transport module with glass spheres (Gl) was superior to the one using copper spheres (Cu), but especially with the one with steel spheres (St). In all the studied cases, the sphere-based module (Ms) had superior transport results compared to the module with droplets (Md). The extraction efficiency (EE) and the transport of 2,4&ndash;dichlorophenol (DCP) and 2,4&ndash;dinitrophenol (DNP), studied in the module with glass spheres, showed that the two phenolic derivatives could be separated by adjusting the pH of the source phase. At the acidic pH of the source phase (pH = 2), the two derivatives were extracted with good results (EE &gt; 90%), while for pH values ranging from 4 to 6, they could be separated, with DCP having doubled separation efficiency compared to DNP. At a pH of 8 in the source phase, the extraction efficiency halved for both phenolic compounds