THE MEDIATION IN THE MEDICAL MALPRAXIS

The conflict has been defined over time in many forms. Dispute, disagreement, fight, litigation, divergence are common terms that we hear every day and that talk about the existence of conflict situations. When there is a clash of interests, concepts or egos of people, we are dealing with a conflict.            The medical malpraxis is a topic that throughout the last years has raised many controversies

ACTUARIAL TECHNIQUES TO ASSESS THE FINANCIAL PERFORMANCE. INSURANCE APPLICATIONS

The XXI century was marked by the convergence and harmonization, this century is distinguished in that it lays the foundation of accounting actuarial, which is characterized by up to date values and actuarial calculations . Actuarial accounting is reflected best in insurance system. In the market economy, insurance system is on one hand a means of protecting the business and property of citizens, on the other hand a business that generates profits. From this context, we can say that the subject of actuarial accounting is the measurement and recognition of assets and result of the change in time value of money. Time is an important variable considered in any economic decision investing and financing

Fair value hedging, between opportunity and necessity

In the actual worldwide context the exposure of companies to various financial risks increased and the consequences are much worst than 10 years ago. That’s why hedging accounting has become a necessity. Derivative operations can be used to hedge: interest rate risks, foreign currency exchange rate risks, credit risks. Derivatives used to hedge these risks can be handled to cover fair value exposure, cash flow exposure and exposure to changes in the value of a net investment in a foreign operation. This paper proposes two models for fair value risk hedging using derivatives. Both examples are based on IAS 39, some of the most controversial accounting standards of the day. The proposed solutions can be used by the experts interested in applying hedging accounting in order to manage this particular type of risk and to limit the negative consequences of companies’ performances

Evolution and Tendencies Concerning the Romanian Insurance Accounting

The appearance and evolution of insurance were strongly connected to the development of the society. Each evolutional stage had a strong impact on insurance regardless of the activity field (life insurance, commodity insurance, and so on). Insurances and accounting have evolved simultaneously. This thesis points out the most important moments in their evolution, globally and locally. Nowadays, accounting has developed a new, specialized branch dedicated to insurance – actuarial accounting. In Romania, this branch adopted the IAS/IFRS.Insurances, accounting, IAS/IFRS perspectives

Increased Incidence of Type 1 Diabetes during the COVID-19 Pandemic in Romanian Children

Background and Objective: It is known that several viruses are involved in the pathogenesis of type 1 diabetes. Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) is a new worldwide spread virus that may act as a trigger for the autoimmune destruction of the β-cells, as well, and thus lead to an increase in the incidence of type 1 diabetes. Material and Methods: The Romanian National Organization for the Protection of Children and Adolescents with Diabetes (ONROCAD) has collected information regarding new cases of type 1 diabetes in children aged 0 to 14 years from all over the country since 1996 and has computed the incidence of type 1 diabetes in this age group. Results: We observed a marked increase in the incidence of type 1 diabetes in the first year of the COVID-19 pandemic, with 16.9%, from 11.4/100,000 in 2019 to 13.3/100,000 in 2020, much higher compared to previous years (mean yearly increase was 5.1% in the period 1996–2015 and 0.8% in the interval 2015–2019). The proportion of newly diagnosed cases was significantly higher in the second half of 2020 compared to the second half of the previous years (57.8 vs. 51%, p < 0.0001). Conclusions: All these aspects suggest the role that SARS-CoV-2 could have in triggering pancreatic autoimmunity. To confirm this, however, collecting information from larger populations from different geographical regions, monitoring the incidence curves over a period of several years, and gathering background information on COVID-19 and/or data on COVID-19 specific antibodies are needed

Increasing Permittivity and Mechanical Harvesting Response of PVDF-Based Flexible Composites by Using Ag Nanoparticles onto BaTiO3 Nanofillers

The role of Ag addition on the structural, dielectric, and mechanical harvesting response of 20%(xAg − (1 − x)BaTiO3) − 80%PVDF (x = 0, 2, 5, 7 and 27 vol.%) flexible composites is investigated. The inorganic fillers were realized by precipitating fine (~3 nm) silver nanoparticles onto BaTiO3 nanoparticles (~60 nm average size). The hybrid admixtures with a total filling factor of 20 vol.% were embedded into the PVDF matrix. The presence of filler enhances the amount of β-PVDF polar phase and the BaTiO3 filler induces an increase of the permittivity from 11 to 18 (1 kHz) in the flexible composites. The addition of increasing amounts of Ag is further beneficial for permittivity increase; with the maximum amount (x = 27 vol.%), permittivity is three times larger than in pure PVDF (εr ~ 33 at 1 kHz) with a similar level of tangent losses. This result is due to the local field enhancement in the regions close to the filler-PVDF interfaces which are additionally intensified by the presence of silver nanoparticles. The metallic addition is also beneficial for the mechanical harvesting ability of such composites: the amplitude of the maximum piezoelectric-triboelectric combined output collected in open circuit conditions increases from 0.2 V/cm2 (PVDF) to 30 V/cm2 for x = 27 vol.% Ag in a capacitive configuration. The role of ferroelectric and metallic nanoparticles on the increasing mechanical-electric conversion response is also been explained

Lead-Free BiFeO₃ Thin Film: Ferroelectric and Pyroelectric Properties

The ferroelectric and pyroelectric properties of bismuth ferrite (BFO) epitaxial thin film have been investigated. The ferroelectric epitaxial thin layer has been deposited on strontium titanate (STO) (001) substrate by pulsed laser deposition, in a capacitor geometry using as top and bottom electrode a conductive oxide of strontium ruthenate (SRO). The structural characterizations performed by X-ray diffraction and atomic force microscopy demonstrate the epitaxial character of the ferroelectric thin film. The macroscopic ferroelectric characterization of BFO revealed a rectangular shape of a polarization-voltage loop with a remnant polarization of 30 μC/c m2 and a coercive electric field of 633 KV/cm at room temperature. Due to low leakage current, the BFO capacitor structure could be totally pooled despite large coercive fields. A strong variation of polarization is obtained in 80–400 K range which determines a large pyroelectric coefficient of about 10−4 C/m2 K deduced both by an indirect and also by a direct method

Lead-Free BiFeO3 Thin Film: Ferroelectric and Pyroelectric Properties

The ferroelectric and pyroelectric properties of bismuth ferrite (BFO) epitaxial thin film have been investigated. The ferroelectric epitaxial thin layer has been deposited on strontium titanate (STO) (001) substrate by pulsed laser deposition, in a capacitor geometry using as top and bottom electrode a conductive oxide of strontium ruthenate (SRO). The structural characterizations performed by X-ray diffraction and atomic force microscopy demonstrate the epitaxial character of the ferroelectric thin film. The macroscopic ferroelectric characterization of BFO revealed a rectangular shape of a polarization-voltage loop with a remnant polarization of 30 μC/c m2 and a coercive electric field of 633 KV/cm at room temperature. Due to low leakage current, the BFO capacitor structure could be totally pooled despite large coercive fields. A strong variation of polarization is obtained in 80–400 K range which determines a large pyroelectric coefficient of about 10−4 C/m2 K deduced both by an indirect and also by a direct method

Laser Therapy in Perianal Fistulas

(1) Background: Perianal fistula represents a chronic local suppuration, and recurrent or incorrectly treated, this pathology has a negative effect on the life of patients. (2) Methods: A 12-month prospective study was conducted with a study group (patients at the second presentation) and a control group (patients at the first presentation). The BTL-6000 brand laser has 50 times the maximum power of conventional laser devices with an unmatched wavelength of 1064 nm and a tissue penetration power of up to 10 cm. It is highly effective in speeding up healing and pain management (3) Results: Transcutaneous high-intensity laser therapy of perianal fistulas proved effective with a promising positive impact on both symptomatology and local signs in the study group. As for the patients in the control group, 37 of them required a second hospitalization due to the recurrence of symptoms and to whom the same laser therapy was applied. (4) Conclusions: A beneficial and positive effect was observed in our study, mainly on the symptoms determined by the appearance of the perianal fistula, both in the short- and long-term. High-frequency laser therapy is of major importance, considering the lower costs compared to surgery as well as the discomfort created during local treatments