CHANGE – E-BUSINESS – THE MAJOR FACTORS FOR ADVANCED COMPETITIVE IN ROMANIAN TRAVEL AGENCIES

The Internet and e-business adoption are the most important issues of this century for travel agencies. Although, the Internet provides many opportunities to do business; therefore, in the near future the Romania travel agencies may lose their competitiveness. Redesigning the business processes of travel agencies to adapt them to e-business environment is aimed in this study. The present system is going to be analyzed and redesigned to make them able to utilize from technology efficiently.e-business, travel agencies, e-commerce

ACCOUNTING CONVERGENCE ON ECONOMIC CRISIS

If normalization accounting is the process of harmonizing the presentation of financial statements, accounting methods and terminology, accounting convergence is the process by which accounting standards are developed in a way that is able to lead to the same fact or purpose, by highlighting the similarity of national - regional - international. This paper put in light the importance of the normalization and harmonization process, what it's done in and what we have to do for that in Romania.accounting, globalization, convergence

ROMANIA AND THE KNOWLEDGE-BASED ECONOMY: INNOVATION THE SOURCE OF ECONOMIC GROWTH

The is already a vast literature on the role of knowledge in economic growth butthere is need to clarify the meaning and scope of this term and define the Romanianperspective on the relationship between knowledge-based economy and growth. This paper focuses on innovation systems in Romania as the key challenge and meanfor embracing growth based on knowledge-based economy.innovation, economic growth, knowledge

Efficacy of direct acting antiviral drugs in chronic hepatitis C treatment: prospective, randomized study

Introducere. Infecţia cu virus hepatic C este o maladie cu răspândire mondială. Numărul persoanelor nou-infectate este de 1,75 milioane/an. Riscul de cronicizare cu VHC este foarte înalt, 75% dintre pacienţi rămân ARN-VHC pozitivi după hepatita acută C, cu posibilitatea de evoluţie în ciroză hepatică şi hepatocarcinom. Tratamentul cu preparate antivirale cu acţiune directă contribuie la obţinerea răspunsului virusologic susţinut (RVS) în 90-95% de cazuri, ARN VHC fiind negativ 4-5 ani după finalizarea tratamentului, cu absenţa semnelor de hepatită. Material şi metode. Studiul a fost realizat pe un lot de 130 de pacienţi cu hepatită virală C cronică. Subiecţii au fost repartizaţi în două grupe a câte 65 de pacienţi. Pacienţii din I lot au urmat tratament antiviral cu Sofosbuvir 400 mg + Ledipasvir 80 mg, cei din lotul II – Sofosbuvir 400 mg + Daclatasvir 60 mg peroral, 1 dată pe zi, timp de 12 săptămâni. A fost evaluat nivelul viremiei ARN VHC, genotipul virusului C, gradul de fibroză hepatică prin Fibroscan, USG organelor abdomenului, indicatorii biochimici relevanţi şi hemoleucograma la iniţiere, la 1 lună de tratament, la finalizarea tratamentului şi peste 6 luni de la finalizarea tratamentului antiviral. Rezultate. Studiul nostru a demonstrat că schemele de tratament cu Sofosbuvir + Ledipasvir şi Sofosbuvir + Daclatasvir timp de 12 saptămâni la pacienţii cu HVC cronică au avut o eficacitate înaltă, înregistrând, la finele tratamentului, un răspuns virusologic la 88,5% din pacienţi, iar la 24 de săptămâni de la finalizarea tratamentului, 90% dintre subiecţi au înregistrat un răspuns virusologic susţinut. Mai eficientă s-a dovedit a fi schema cu Sofosbuvir + Ledipasvir, cu RVS 95,4% versus 84,6%, la cei trataţi cu Sofosbuvir + Daclatasvir. Tratamentul a fost eficient atât la pacienţii naivi, cât şi la cei care au urmat, anterior, tratamentul cu PEG/INF şi RBV fără succes. Pe parcursul tratamentului antiviral, s-au înregistrat reacţii adverse minore: prurit cutanat, astenie, cefalee, dereglarea somnului, greţuri, care nu au necesitat stoparea tratamentului. Concluzii. Studiul nostru a demonstrat că tratamentul cu preparate antivirale cu acţiune directă timp de 12 săptămâni a atins un răspuns virusologic susţinut înalt atât la pacienţii cu HVC cronică naivi, cât şi la cei pretrataţi cu PEG-INF şi Ribavirină.Introduction. Hepatitis C infection is a world wide spread infection. Each year, there are 1.75 million people infected. Risk of chronicization of HCV is very high, 75% of patients remain HCV-RNA positive after acute hepatitis C, with possible evolution of liver cirrhosis and liver carcinoma. Treatment with direct acting antivirals contributes to sustained virologic response (SVR) in 90-95% of cases, HCV RNA being negative 4-5 years after the treatment, without any hepatitis signs. Material and methods. The study included 130 patients with chronic hepatitis C. Subjects were divided into two groups, 65 patients each. Patients from the first study group received treatment with Sofosbuvir 400 mg + Ledipasvir 80 mg. Patients from study group II received Sofosbuvir 400 mg + Daclatasvir 60 mg PO, once a day for 12 weeks. The following tests were performed: levels of viremia, genotype of the virus, level of fibrosis (Fibroscan), abdominal ultrasound, relevant biochemical tests, general blood test (at the beginning, 1 month after the beginning of the treatment, and 6 months after the end of the treatment). Results. Our study demonstrated that treatment with Sofosbuvir + Ledipasvir and Sofosbuvir + Daclatasvir for 12 weeks had nigh efficacy in patients with hepatitis C, with a virologic response in 85.5% of patients, and after 24 weeks after the end of the treatment, 90% of patients had a sustained virologic response. Sofosbuvir + Ledipasvir proved to be more efficacious, with a SVR of 95.4% vs. 84.6% in patients treated with Sofosbuvir + Daclatasvir. Treatment was efficacious in both naïve patients and patients which had been previously treated with PEG/INF and RBV without any success. During the treatment, minor side effects were recorded: pruritus, asthenia, headache, sleep disturbance, nausea, which did not necessitate stopping the treatment. Conclusions. Our study demonstrated that treatment with direct acting antiviral drugs for a period of 12 weeks offered a sustained virologic response both in patients naïve patients with chronic hepatitis C, and in patients previously treated with PEG/INF and Ribavirine

RESEARCH RELATED TO THE PAST EXPLOITATION IMPACT OF CALIMANI SULPHUR ORE UPON THE ENVIRONMENT

This paper emphasizes an ascertainment over the pollution level on terrestrial and aquatic ecosystems within the past exploitation region of Calimani mountains sulphur ore. Experimental data are introduced here, concerning the transformation of the sulphur and sulphides into sulphuric acid, chemical changes that exist in the surface waters, on the refuse waste dumps and in the regions limitrophe to areas affected by the past exploitation of Calimani ore. Through the surface exploitation of materials including high quantities of sulphur and metallic sulphides, draining phenomena of the acid waters and solubilization phenomena of the heavy metals have been amplified

În grabă de a face bine, în memoria profesorului universitar, doctor habilitat în medicină Constantin Eţco, 22.07.1941-19.12.2017

Consiliului Naţional pentru Acreditare şi Atestar

The Critical Aspect on Using Fair Value for Financial Instruments

The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, can have a negative impact, not only on the companies’ ability in furnishing the needed and true financial information to the creditors and investors, but also on the capacity to analyze the future investment opportunities regarding the financial instruments, which are vital for the economic increment. Under the Accounting Standard for Financial Instruments, fair value measurement is required in certain circumstances similar to IFRS or US GAAP. There are also specialists who criticize the limited use of fair values in IFRS. However, those criticizing fair value accounting do not seem to provide any credible alternatives. Do we go back to historical cost accounting, wherein the financial assets are stated at outdated values and hence are not relevant or reliable? In the current crisis, a question that is raised is: Should financial instruments be marked down to their current throw away prices? This paper describes how the fair value is used under the Standard and purposes to decide whether fair value measurement is required or not based on the type of investment