56 research outputs found

    The Social Media Addiction: What Have We Learned So Far? – A Review

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    In the last 20 years, computer technology has developed rapidly, and internet-based social networks (e.g. Facebook, Instagram, WeChat, or Twitter) have proliferated even faster, becoming a very important part of people's lives. But in recent years, a dependence to these sites has emerged, called by many authors social media addiction.In the present study, we aim to analyze if there really is an addiction to social media networks, what are its demographic aspects, which are the health problems that occur in these addicted people, and how to intervene therapeutically in these cases. Currently, social media addiction is not recognized as a disorder in the Diagnostic and Statistical Manual of Mental Disorders, but is considered more of a behavioral addiction or a subtype of Internet addiction.If we look at this matter from an anthropological and philosophical point of view, such type of addiction can originate in what is related to the specificity of man in the contemporary world.Symptoms of excessive use of SM networks may include decreased ability to concentrate and decreased academic performance, insomnia, altered self-perception, decreased self-esteem, anxiety, depressed mood, and psycho-emotional lability.SM addiction prevention strategies should be implemented based on behavioral risk factors and demographic characteristics. The goal of treatment for this type of addiction, unlike other addictions, is not total abstinence, but rather controlled use of social networks, and relapse prevention should use strategies based on cognitive-behavioral therapies.</em

    Behavioral Intervention Technologies – Historical, Medical, Philosophical, and Ethical Perspectives

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    In this study, we will analyze, from philosophical, medical and bioethical points of view, the genetic ways in which the biological foundations of human behavior can be identified, as well as the technologies that can contribute to the modification of certain human behaviors, especially aggressive ones.Ideas about the inheritance of a certain behavior have been identified since Greek antiquity, but in the 20th century, along with sequencing and mapping of all genes of the members of our species, the possibility of identifying possible genes for learning and memory has emerged and therefore the ability to act on them through “behavioral genetics” could develop. In the dawn of the 21st century, researchers begin to consider that abnormal behaviors had a certain genetic mutation located on the “X” chromosome or on the “Y” chromosome and the concept of “genetics of intellectual disability” was introduced in the medical literature. After the identification of the genes or the constellation of genes that underlie the occurrence of psychiatric disorders, the researchers developed genetic engineering to be performed on certain groups of neuronal cells, but these activities lead to the question: how useful or dangerous these new genome editing technologies will be, especially in terms of conservation and perpetuation of the human species.We conclude that the chimera-type people, whose genetic structure is artificially constructed, would raise issues primarily about their identity, their integration into traditional societies, but also about the need for a new legislation. However, the future society will have, at some point, to accept the reality of genetic interventions, the purpose of which is to achieve much more radical transformations in human nature.</p

    The impact of ias/ifrs on the romanian accounting rules

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    The accounting standardization process is in progress at international regional level, more and more countries have reached the same conclusion of enforcing high quality accounting standards like IAS/IFRS. At international level, on one hand it is thought to implement IASB's international standards and on the other hand, to converge American standards with IASB standards. There are various reasons for Romania adopting the IASB reference system, but most of them are subordinated to the central aim, respectively EU accession. There are also some secondary reasons required by the IAS/IFRS transition, which in our country is less present than in more economic developed countries. In our country accountancy is subordinated to the taxation system, financing still comes prevalent from banks and very few Romanian companies are listed on foreign capital markets. According to this, starting with 2006 the International Financial Reporting Standards (IFRS), as presented and published by the International Accounting Standards Board, shall be applied in Romania by the following categories of companies: trade companies applying OMF no. 94/2001, loan institutions, assurance and reassurance companies, institutions supervised by the National Commission for Movable Assets, independent public companies and other state owned companies, companies to be consolidated by a company applying IFRS standards, companies, which at the end of the previous year fulfilled two of the following three criteria: turnover exceeding EUR 7.3 Million, total assets over EUR 3.65 Million, average number of employees over 50, as well as other companies subject to the Finance Ministry’s approval.romanian accounting rules, IAS/IFRS, romanian accounting normalization body, capital market

    Secondary giant cell glioblastoma in a multiple drug abuser - simple association or ethiopathogenic correlation? Case presentation and literature review

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    Experimental investigations have shown that drug abuse initiates a cascade of pathophysiological events including toxic and hypoxic-ischemic injury on neurons, microglia and astrocytes, which finally lead to widespread disturbances in the brain. There are many reports about the psychiatric and neurologic effects of multiple drug abuse, but only a few clinical studies reporting possible correlation between recreational illicit drugs and gliomas. In this paper we present the case of a 40 years-old male patient, with a long history (almost ten years) of multiple drug abuse, including cocaine, heroin, marijuana, ethnobotanical drugs and nicotine, who was diagnosed and surgically treated for a supratentorial secondary giant cell glioblastoma (sgcGB) developed in a diffuse astrocytoma NOS. Depending on the type of the illicit drug used by the patient and the moment of life he used them, the morphological features identified in the histological samples of our patient confirmed the gliomagenesis effect of chronic multiple drug abuse, but also its inhibitory effects on tumour cells growth. This was due to the fact that although the tumour was large in size and caused brain sub-falcine herniation, the patient reported the onset of seizures only late in the evolution. In conclusion, the diagnosis of a brain tumour should take into consideration not only patient's clinical and imaging data, but also his lifestyle, especially his addiction to recreational drugs

    Aspects regarding cross-border cooperation program Romania Hungary

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    Between 2007 and 2013, Romania and Hungary participates in the conduct of some programs related to European Territorial Cooperation objective. CBC (Cross Border Cooperation) programs funds accessibility projects environment and risk prevention, economic and social development and "people to people" actions. The eligible area covers the south-eastern border of Hungary and north-western part of Romania. The number of people exceeds 4 million, half of Romania's territory and half in Hungary. It is obvious that the border area has a multiethnic population, and therefore rich multicultural traditions. This is reflected by regular crossborder interaction of local communities, providing a solid foundation for strengthening relations and promoting integrated development of border area. On the other hand, however, the existence of state borders limits the possible areas of cooperation

    Analysing the homogeneity of air temperature, relative air humidity, precipitation and wind data series using ‘Climatol’ and meteorological metadata

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    Errors are inherent in all measurement activity, and meteorology is no exception. Homogenization of climatological series to eliminate disturbances often contained in them, due to changes in the conditions of observations, is a mandatory process to increase the reliability of studies of climate variability derived from their analysis. The “Climatol” R package is devoted to the problem of homogenizing climatological data series in order to remove the perturbations produced e.g. by changes in the conditions of observation or in the nearby environment, to allow the series to reflect the climatic variations. As it is known, changes in the location of meteorological observatories, changes in instrumentation (from classic equipment to automated sensors) or in shelters intended to protect sensors from solar radiation, or even changes in the environment (land uses, new constructions, etc.) are alterations that can not be attributed to changes in the climate. Such information regarding this changes are known as “metadata”. In this paper the “Climatol” method was used for air temperature, relative air humidity, precipitation and wind daily data homogenization for the period since 1961 till 2015 at Cluj-Napoca, Oradea, Satu Mare and Vlădeasa 1800 meteorological stations. With the help of metadata, the results were validated and changes in statistical parameters of meteorological data string were identified, for the analysed meteorological parameters, due to the relocation of the meteorological platforms, changes of the meteorological equipment and changes of the measuring methodology

    Auditors’ perceptions on work adaptability in remote audit: a COVID-19 perspective

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    In the context of COVID-19, adoption of teleworking challenges companies’ culture and social interaction to foster a creative and innovative workplace. The article aims to identify the auditors’ perception of different factors that influence work adaptability in remote audit activity. The research method is based on multivariate data analysis that consist of correspondence analysis, exploratory factor analysis, confirmatory factor analysis and generalised linear ordinal regression. On one hand, findings emphasise that auditors’ perception on the work efficiency of auditors in remote audits is significantly influenced by the digitalization degree of audit activities. On the other hand, the research outlines the main threats and opportunities of remote auditing in the context of the current pandemic restrictions. Where auditors perceive the benefits of remote audit, they appreciate positively the degree of adaptability and work efficiency as regards teleworking. Opportunities perceived lead to enhanced audit activity outcome if audit companies embrace emergent technologies in the new digital workplace. Nevertheless, as transition to remote audit determines increased auditors’ liability and audit risks, auditors are more cautious and sometimes reluctant about future scenarios of remote audit, if innovative emerging audit technologies and integrated GRCs are not used or are not properly implemented. Whatever the future holds for the new digital audit workplace, it is obvious that auditors working from home face specific challenges, because what they earn in efficiency, they lose in benefits that are harder to quantify, such as innovative thinking and creativity

    The accounting profession and professionist in romania

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    An overview of the accounting profession’s evolution in Romania can only be a cause for reflection. As far as Romania is concerned, the accounting profession’s development rhythm followed the pace of the economic, social and political development of the country: first, formally speaking, as an association of graduates, subsequently organized as an association of public interest. The character of a liberal profession could occur whenever the market economy worked. The political and social changes of the mid-20th century generated a decrease of the economic importance of professional accounting mechanisms, as well as its position within the socialist system, especially in view of achieving accounting regulation expertise. Actually, the political events of 1989 led to a return to a period interrupted, about 50 years before. But the size and economic specificities were much different. This caused a rethinking of the accounting expert’s position, divisions in the accounting profession (Romanian Body of Experts and Chartered Accountants, Romanian Chamber of Auditors, the Chamber of Tax Consultants, etc.)

    The accounting profession and professionist in romania

    Get PDF
    An overview of the accounting profession’s evolution in Romania can only be a cause for reflection. As far as Romania is concerned, the accounting profession’s development rhythm followed the pace of the economic, social and political development of the country: first, formally speaking, as an association of graduates, subsequently organized as an association of public interest. The character of a liberal profession could occur whenever the market economy worked. The political and social changes of the mid-20th century generated a decrease of the economic importance of professional accounting mechanisms, as well as its position within the socialist system, especially in view of achieving accounting regulation expertise. Actually, the political events of 1989 led to a return to a period interrupted, about 50 years before. But the size and economic specificities were much different. This caused a rethinking of the accounting expert’s position, divisions in the accounting profession (Romanian Body of Experts and Chartered Accountants, Romanian Chamber of Auditors, the Chamber of Tax Consultants, etc.)
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