FISCAL AND ACCOUNTING IMPLICATIONS OF INCOME TAX IN ROMANIA

This paper presents some fiscal and accounting aspects of income tax like payers, applicability. It describe fiscal and accounting treatments of income tax and also IAS 12 treatment of tax income. Income taxes are an expense incurred in operating most businesses, and as such are to be reflected in the entity’s operating results. However, accounting for income taxes is complicated by the fact that, in most jurisdictions, the amounts of revenues and expenses recognized in a given period for taxation purposes will not fully correspond to what is reported in the financial statements

TONGUE MICROFLORA AND PERIODONTAL DISEASE

Aim of the study. To determine the role of bacteria on the dorsal surface of the tongue in periodontal disease. Material and methods. Fifthytwo patients aged 18 to 25 were enrolled in the study; the subjects had to complete a questionnaire on general health, diet and dental hygiene habits. Decay-missing- filled teeth index (DMFT), the periodontal screening index (PSI), bleeding on probing (BOP) and plaque index were recorded for all subjects. After clinical examination, samples from dental plaque and tongue microflora were harvested by swabbing with sterile cotton sticks. Results. Clinical data obtained correlate with tongue microflora. The microflora does not depend on age and sex of the pacient. The counts of S.mutans was found to be corelated with DMFT index and also, the BOP with P.gingivalis (p=0.0006). We found the presence of P.gingivalis in approximately 12% of the subjects. Conclusions. The tongue surface can be an important reservoir for pathogens bacteria which can have a direct influence in the development of dental caries, oral halitosis or periodontitis

Stemming the tide: Reducing health care cost inflation through eliminating waste

This paper examines the issue of rising health care costs in the United States It begins by analyzing the growth in health care spending over the last several decades, notes the drivers of costs, and identifies areas of waste. At the end, policy alternatives are compared, a recommendation of price transparency is made

The Digital Closet

An exploration of how heteronormative bias is deeply embedded in the internet, hidden in algorithms, keywords, content moderation, and more. In The Digital Closet, Alexander Monea argues provocatively that the internet became straight by suppressing everything that is not, forcing LGBTQIA+ content into increasingly narrow channels—rendering it invisible through opaque algorithms, automated and human content moderation, warped keywords, and other strategies of digital overreach. Monea explains how the United States' thirty-year “war on porn” has brought about the over-regulation of sexual content, which, in turn, has resulted in the censorship of much nonpornographic content—including material on sex education and LGBTQ+ activism. In this wide-ranging, enlightening account, Monea examines the cultural, technological, and political conditions that put LGBTQ+ content into the closet. Monea looks at the anti-porn activism of the alt-right, Christian conservatives, and anti-porn feminists, who became strange bedfellows in the politics of pornography; investigates the coders, code, and moderators whose work serves to reify heteronormativity; and explores the collateral damage in the ongoing war on porn—the censorship of LGBTQIA+ community resources, sex education materials, art, literature, and other content that engages with sexuality but would rarely be categorized as pornography by today's community standards. Finally, he examines the internet architectures responsible for the heteronormalization of porn: Google Safe Search and the data structures of tube sites and other porn platforms. Monea reveals the porn industry's deepest, darkest secret: porn is boring. Mainstream porn is stuck in a heteronormative filter bubble, limited to the same heteronormative tropes, tagged by the same heteronormative keywords. This heteronormativity is mirrored by the algorithms meant to filter pornographic content, increasingly filtering out all LGBTQIA+ content. Everyone suffers from this forced heteronormativity of the internet—suffering, Monea suggests, that could be alleviated by queering straightness and introducing feminism to dissipate the misogyny

Bulwark of Equality: The Jury in America

Many decry the state of societal inequality in modern America. Juries are not normally thought of as part of the solution, but history shows that they should be. It reveals that juries oftentimes advanced the interests of the poor and lowly when no one else would. It also reveals that powerful interests—government and corporate—have sought to disempower juries that rule in favor of marginalized groups. This Article examines four contexts throughout our history where juries have enhanced societal equality. (1) In early America, they resisted the British government and in the nascent republic were friends to debtors and farmers. (2) When Congress passed fugitive slave laws to enable slaveholders to haul accused runaways back into bondage, Northern juries effectively invalidated the laws. (3) During the Industrial Revolution and railroad boom, juries acted as a check on land seizures and compensated victims of grievous industrial injuries. And (4) throughout the labor movements of the last two centuries, juries tended to support workers agitating for better wages and conditions. Each time, those in power fought back by trying to eliminate or weaken juries in response. And each time, courts or legislatures brought juries to heel. Still, history teaches us the valuable role juries play in creating a more equal society

The Reprieve Power: May the Uniform Code of Military Justice Limit Executive Clemency?

Article 57 of the Uniform Code of Military Justice states the President may commute, remit, or suspend the sentence, or any part thereof, as the President sees fit. That part of the sentence providing for death may not be suspended. This seemingly contradicts Article 2 of the United States Constitution, which states that the President shall have the power to grant Reprieves and Pardons for Offenses against the United States, except in Cases of Impeachment. This Article looks at whether the power to reprieve offenses includes the power to suspend sentences, including military sentences, and concludes that it does. The historical definition of reprieve, historical practice of presidents, state court interpretations of similar language, and legislative history of Article 57 all indicate that the President may suspend sentences and Congress may not stop him. For practical reasons, challenging Article 57 would be difficult, but a court would likely declare it unconstitutional if a challenge was ever brought

Is the Contempt Power Obsolete?

Contempt power has been with us for as long as we’ve had courts in this country. Through summary contempt proceedings, judges may imprison any person they deem insufficiently respectful to the authority of the court—with significantly less due process than a person would be entitled to under any other criminal offense. In theory, this is necessary to maintain order in the court. But in practice, summary contempt power is serially and seriously abused. Judges use incarceration to deal with piddling offenses or for no real reason at all. This Article argues that the concept of allowing judges nearly unbridled discretion to jail people for rudeness is outdated and should be reformed

Disparities on Judicial Conduct Commissions

Every state has a judicial conduct commission responsible for investigating complaints against judges and issuing sanctions where appropriate. But the judicial disciplinary system needs fixing. This Article examines 466 cases of public discipline from five states to illustrate the shortcomings of the present system. The status quo hides judicial misconduct from the public, fails to punish judges who abuse their office, and gives judges greater protections than criminal defendants, even when the stakes are lower