New Challenges of Financial Communication in the Context of Sustainability Standards

Companies face a diverse range of challenges and opportunities that have a significant impact on their long-term sustainability. This range includes factors such as climate change, resource limitations, urbanization and technological advances. Investors should evaluate the impact of these factors on companies to guide their investment choices. Stakeholders worldwide are looking to assess how companies manage sustainability risks and opportunities. They need access to standardized, comparable data, essential information in the decision-making process. The paper explores integrating sustainability standards in investment and governance, focusing on the ISSB's impact. Objectives include assessing their effectiveness for investor information, enhancing transparency, and promoting sustainable finance. The research analyzes the evolution, specific goals, and implications of these standards on decision-making and reporting

CONSIDERATIONS CONCERNING THE EVALUATION OF TOWING FORCES FOR ROAD TRANSPORTATION OF AGABARITICAL MECHANICAL EQUIPMENT

The full safety of operating industrial mechanical equipment, in particular the over-sized ones, with a complex structure, is ensured by compliance with all necessary requirements, starting with design, fabrication, transportation from the supplier to the recipient and operation within the working parameters. The present article that is continuing the analysis of transportation stages of over-sized and heavy equipment, as can be seen from the attached bibliography, takes into consideration the evaluation of the towing forces, in the case of two distant platforms. The masses of the transported components, the characteristics of the roadways, as well as the character of the movement and the influence of the wind loads are considered

CONSIDERATIONS CONCERNING THE EVALUATION OF TOWING FORCES FOR ROAD TRANSPORTATION OF AGABARITICAL MECHANICAL EQUIPMENT

The full safety of operating industrial mechanical equipment, in particular the over-sized ones, with a complex structure, is ensured by compliance with all necessary requirements, starting with design, fabrication, transportation from the supplier to the recipient and operation within the working parameters. The present article that is continuing the analysis of transportation stages of over-sized and heavy equipment, as can be seen from the attached bibliography, takes into consideration the evaluation of the towing forces, in the case of two distant platforms. The masses of the transported components, the characteristics of the roadways, as well as the character of the movement and the influence of the wind loads are considered

Volatile Compounds and Off-odors Analysis of PLA from Recycling Cycle for Biodegradable Packaging Applications: An Essential Factor for Ensuring Food Safety and Quality

Recent European guidelines support the use of recycled and biodegradable packaging for food applications that involve single-use materials. In this work, PLA pellets were submitted to post-consumer recycling cycle industry. HS-SPME-GC-MS and HS-SPME-GC-O-MS methods have been used to detect hazardous volatile compounds and off-ofors profiles.Recent European guidelines support the use of recycled and biodegradable packaging for food applications that involve single-use materials. In this work, PLA pellets were submitted to post-consumer recycling cycle industry. HS-SPME-GC-MS and HS-SPME-GC-O-MS methods have been used to detect hazardous volatile compounds and off-ofors profiles

Small and Medium-Sized Enterprises, Business Demography and European Socio-Economic Model: Does the Paradigm Really Converge?

Although the European business environment induces important premises and assures conditions in determining economic growth and social well-being, the determinant and existent connections between the evolution of small and medium-sized enterprises (SMEs), business demography characteristics and the European socio-economic model have been scarcely studied in recent years. The dimensions of the European socio-economic model design a very specific framework in developing business demography and assuring a favorable environment for future SME development. The main aim of the manuscript is to investigate the evolution of the European SMEs sector and the perspective of business demography evolution to converge with exigencies of the European socio-economic model. In order to argue the research objective, eight specific and representative business demography variables were employed, from 12 European Union member states (EU-MS), during 2009–2017. Further, the SMEs’ performances, determined by changing the economic functional paradigm, were assessed. For proving this, an econometric model was designed considering labor productivity as an endogenous variable. Our preliminary analysis shows considerable differences in business demography indicators and SMEs development among all five socio-economic sub-models of the main European socio-economic model, proving a tight connection between European socio-economic models and SMEs’ performance and arguing the necessity of a paradigm convergence. Within some sub-models, there is clear evidence of clustering and convergence in terms of business demography and SMEs future development

SOME COMPARATIVE OPINIONS REGARDING THE EVALUATION OF MAXIMUM STRESSES IN LONG FIBER REINFORCED COMPOSITES

This paper falls within the scope of current concerns for scientific and technical research, relating to technical structures made of composite materials, recognized for their mechanical, thermal and chemical or erosive resistance characteristics. In this case, the study is characterized by the analysis of the bearing capacity of some composites: a) with fibers applied along them, b) in a certain direction, c) in a direction perpendicular to the fibers, d) the stability of the structure along the fibers, e) in a direction perpendicular to the fibers or f) combined stress

SOME COMPARATIVE OPINIONS REGARDING THE EVALUATION OF MAXIMUM STRESSES IN LONG FIBER REINFORCED COMPOSITES

This paper falls within the scope of current concerns for scientific and technical research, relating to technical structures made of composite materials, recognized for their mechanical, thermal and chemical or erosive resistance characteristics. In this case, the study is characterized by the analysis of the bearing capacity of some composites: a) with fibers applied along them, b) in a certain direction, c) in a direction perpendicular to the fibers, d) the stability of the structure along the fibers, e) in a direction perpendicular to the fibers or f) combined stress

Enoxaparin versus Unfractionated Heparin for the Perioperative Anticoagulant Therapy in Patients with Mechanical Prosthetic Heart Valve Undergoing Non-Cardiac Surgery

Background and Objectives: Immediate postoperative anticoagulation regimens in patients with mechanical prosthetic valves undergoing non-cardiac surgery are clear only for unfractionated heparin (UH), whereas the few low-molecular-weight heparin (LMWH) trials available to date concern the use of Enoxaparin in general/orthopedic surgery. We performed a single-center real-world data study comparing the efficacy and safety of LMWH—Enoxaparin (E)— and UH during the perioperative period in non-cardiac surgical procedures in patients with mechanical prosthetic valve replacement in the mitral, aortic, or tricuspid positions. Materials and Methods: We enrolled 380 patients, who received E or UH together with oral anticoagulation with antivitamin K (acenocoumarol) until they achieved an optimal International Normalized Ratio (INR). Objective assessment of E efficacy included the following: normal value for all the parameters of ultrasound prosthetic functioning, no early thrombosis of the prosthesis, and rapid achievement of target INR with a decreased period of subcutaneous anticoagulation. Subjective assessment included the following: clinical improvement with decreased immobilization and in-hospital stay, fewer gluteal ulcerations, and fewer postoperative depression and anxiety episodes. Results: Comparing with UH, anticoagulation with E was more effective (p p = 0.02). The probability of death was smaller in the E group compared with the UH group. No major hemorrhagic event was reported. Mild bleeding episodes and thrombocytopenia were more common in the UH group. Patient’s compliance and quality of life were better with E due to shortened hospitalization, decreased need for testing of coagulation (every 6 h for UH), better dosing (SC every 12 h for E versus continuous infusion for UH), shortened immobilization during the immediate postoperative period with subsequent improvement in the psychological status, as well as due to lack of significant side effects. Conclusions: Taking into consideration the improved efficiency and safety, as well as all the supplementary advantages, such as no need for anticoagulation monitoring, the ease of administration, and reduced duration of hospitalization, E should be seen as an attractive alternative for anticoagulation which deserves further investigation

Lung Damage in Rheumatoid Arthritis—A Retrospective Study

The current study aimed to evaluate rheumatoid arthritis (RA) patients with interstitial lung disease (ILD) in clinical practice and whether disease characteristics are associated with X-ray and high-resolution computed tomography (HR-CT) findings. Medical history of RA patients from a tertiary rheumatology clinic was retrieved from its electronic database starting from 1 January 2019 until the study date (8 August 2022) using International Classification of Disease version 10 codes for RA, ILD and exclusion criteria. The study included 78 RA patients (75.6% women, 15.4% active smokers), with average time from RA to ILD of 5.6 years. Regarding chest X-ray findings, men had a higher prevalence of nodules, combined fibrosis and nodules and combined bronchiectasis and nodules, rheumatoid factor (RF)-positive patients had a higher prevalence of fibrosis and anti-cyclic citrullinated peptide antibodies (ACPA)-positive patients had a higher prevalence of bronchiectasis. Regarding HR-CT findings, patients actively treated with methotrexate had a higher prevalence of nodules; a combination of fibrosis and nodules; combination of emphysema and nodules; and combination of fibrosis, emphysema and nodules. ILD develops within approximately 5 years from RA diagnosis, and ILD-associated imaging findings on chest X-rays and HR-CT are more prevalent among men with RA, among patients with positive RA serology (RF and/or ACPA) and RA patients on methotrexate