General Considerations on a Report of Research about the Company’s Risk Assessment and Forecast for Bankruptcy Evaluation and Prognosis

The research rapport is a synthesis concerning the conclusions of an already done research. This is a project laying at the basis of the theoretical, methodological and practical aspects of the process. The research project implies the existence of specific knowledge and skills acquired by means of personal experience. The research proposal has to include the stages as provided in the present paper. This plan is just an option which will be further improved in order to make an action schedule

General Considerations on a Report of Research about the Company’s Risk Assessment and Forecast for Bankruptcy Evaluation and Prognosis

The research rapport is a synthesis concerning the conclusions of an already done research. This is a project laying at the basis of the theoretical, methodological and practical aspects of the process. The research project implies the existence of specific knowledge and skills acquired by means of personal experience. The research proposal has to include the stages as provided in the present paper. This plan is just an option which will be further improved in order to make an action schedule

Mathematical model for identifying and quantifying the overall environmental cost

The paper deals with the environmental costs (EC) in the electrical equipment industry by using environmental accounting as a strategic instrument for controlling the economic entity (EE). The novelty of the study consists of integrating a mathematical model in environmental management accounting (EMA), starting from the identification of the types of waste generated by the production flow and the interaction between the production activity and the environment, which results in determining the EC per entity. The research also analyzes the dependence between the resulting waste and the volume of production by categories. The usefulness of determining these dependencies leads to the identification of the product categories with a significant influence on the EC. The study is useful for developing an environmentally sustainable accounting system within entities in the electrical equipment industry because based on the mathematical model, products that generate large quantities of waste can be identified, allowing the outline of managerial strategies to reviewing production technologies, in order to optimize the products and reduce the quantities of waste generated

Mast Cell Diseases in Practice and Research:Issues and Perspectives Raised by Patients and Their Recommendations to the Scientific Community and Beyond

Background: Since 2010, patients and physicians have collaborated to understand unmet needs of patients with mast cell diseases, incorporating mastocytosis and mast cell activation disorders, which include mast cell activation syndromes. Objective: This Open Innovation in Science project aims to expand understanding of the needs of patients affected by mast cell diseases, and encourage global communication among patient advocacy groups, physicians, researchers, industry, and government. A major aim is to support the scientific community's efforts to improve diagnosis, management, therapy, and patients’ quality of life by addressing unmet needs. Methods: In collaboration with mast cell disease specialists, 13 patient advocacy groups from 12 countries and regions developed lists of top patient needs. A core team of leaders from patient advocacy groups collected and analyzed the data and proposed possible actions to address patient needs. Results: Findings identified similarities and differences among participating countries in unmet needs between patients with mastocytosis and those with mast cell activation syndromes. Issues emphasized struggles relating to the nature and rarity of mast cell diseases, their impact on quality of life, the diagnostic process, access to appropriate care, more effective treatment, and the need for research. Conclusions: Solutions vary across countries because situations differ, in particular regarding the existence of and access to centers of excellence and reference centers. Multifaceted mast cell activation syndrome barriers necessitate innovative approaches to improve access to appropriate care. The outcomes of this project should greatly support scientists and clinicians in their efforts to improve diagnosis, management, and treatment of patients with mastocytosis and mast cell activation disorders

Design and baseline characteristics of the finerenone in reducing cardiovascular mortality and morbidity in diabetic kidney disease trial

Background: Among people with diabetes, those with kidney disease have exceptionally high rates of cardiovascular (CV) morbidity and mortality and progression of their underlying kidney disease. Finerenone is a novel, nonsteroidal, selective mineralocorticoid receptor antagonist that has shown to reduce albuminuria in type 2 diabetes (T2D) patients with chronic kidney disease (CKD) while revealing only a low risk of hyperkalemia. However, the effect of finerenone on CV and renal outcomes has not yet been investigated in long-term trials. Patients and Methods: The Finerenone in Reducing CV Mortality and Morbidity in Diabetic Kidney Disease (FIGARO-DKD) trial aims to assess the efficacy and safety of finerenone compared to placebo at reducing clinically important CV and renal outcomes in T2D patients with CKD. FIGARO-DKD is a randomized, double-blind, placebo-controlled, parallel-group, event-driven trial running in 47 countries with an expected duration of approximately 6 years. FIGARO-DKD randomized 7,437 patients with an estimated glomerular filtration rate >= 25 mL/min/1.73 m(2) and albuminuria (urinary albumin-to-creatinine ratio >= 30 to <= 5,000 mg/g). The study has at least 90% power to detect a 20% reduction in the risk of the primary outcome (overall two-sided significance level alpha = 0.05), the composite of time to first occurrence of CV death, nonfatal myocardial infarction, nonfatal stroke, or hospitalization for heart failure. Conclusions: FIGARO-DKD will determine whether an optimally treated cohort of T2D patients with CKD at high risk of CV and renal events will experience cardiorenal benefits with the addition of finerenone to their treatment regimen. Trial Registration: EudraCT number: 2015-000950-39; ClinicalTrials.gov identifier: NCT02545049

GENERAL CONCERNS REGARDING THE FISCAL POLICY IN ROMANIA

The fiscal policy represents an incentive and also an inhibition factor for certain activities with special impact over the development policy, as well as the taxation system plays a major role in investment decisions. In the present context, a reform of the taxation and billing system is required, due to the low efficiency of the system. In order to increase Romania`s competitiveness in the world hierarchy, it is necessary to implement a reduction in the number of taxes and the amount of the existing taxes, to encourage investments, create an honest and competitive taxation system, and properly computerize its entire fiscal management system

Iron casting skin management in no-bake mould – Effects of magnesium residual level and mould coating

The relative performance of coatings for furan resin sand moulds [P-toluol sulphonic acid (PTSA) as hardener] [FRS-PTSA moulds], was compared by analyzing the surface layer for degenerated graphite in Mg treated iron with 0.020wt.% to 0.054wt.% Mgres. It was found that the iron nodularising potential (Mg, Ce, La content) and whether the mould coatings contained S, or were capable of desulphurizing were important factors. These moulds have S in the PTSA binder, which aggravates graphite degeneration in the surface layer, depending strongly on the Mgres with lower Mgres increasing the layer thickness. The application of a mould coating strongly influenced graphite deterioration in the surface layer of castings. It either promoted graphite degeneration to less compact morphologies when using S-bearing coatings, or conversely, limited the surface layer thickness using desulphurization type coatings. Independently of the S-source at the metal – mould interface, the presence of sulphur had an adverse effect on graphite quality at the surface of Mg-treated irons, but its negative effect could also reach the graphite phase within the casting section. If the coatings employed desulphurization materials, such as MgO, or a mixture (CaO + MgO + Talc) or Mg-bearing FeSi, they protected the graphite shape, improving graphite nodularity, at the metal – mould interface, and so decreased the average layer thickness in FRS-PTSA moulds. FeSiMg was highly efficient in minimizing the casting skin by improving graphite nodularity. It is presumed that the MgO or (MgO + CaO + Talc) based coatings acted to remove any S released by the mould media. The Mg-FeSi coatings also reacted with S from the mould but additionally supplemented the Mg nodularising potential prior to solidification. This dual activity is achievable with coatings containing active magnesium derived from fine Mg-FeSi materials

General Considerations on a Report of Research about the Company’s Risk Assessment and Forecast for Bankruptcy Evaluation and Prognosis

The research rapport is a synthesis concerning the conclusions of an already done research. This is a project laying at the basis of the theoretical, methodological and practical aspects of the process. The research project implies the existence of specific knowledge and skills acquired by means of personal experience. The research proposal has to include the stages as provided in the present paper. This plan is just an option which will be further improved in order to make an action schedule.bankruptcy; draft; risk; evaluation; forecast; investigation; report; strategy; analysis

Creative Education – a Variant to Improve Quality of Romanian Higher Education

It is undisputed that in the present world, we need a creative education, applied and applicable. Education must remain the foundation and theoretical basis of the evolutionary pyramid students and future graduates, but creative education should be top. Theoretical knowledge should be implemented even during years of study, so that the graduate to "see" concrete and applicability of what they learn, the only way he will be able to "give wings" to become an entrepreneur in the field of particular study. Innovation and entrepreneurship does not occur arbitrarily, but they must be developed at national level through major investments in technological education, creative education, research, policy and legislation and infrastructure support for business development. In this paper we try to characterize the socio-economic situation in the educational process is carried out to present, a series of fundamental issues on creative education and to identify its influence on the growth of the Romanian higher education quality. The main research methods used in the compilation of this material were: theoretical and practical scientific documentation, surveys and observations. In Romania, there are still enormous challenges in terms of overcoming obstacles to initiating and developing a business. Authorities, businesses, educational institutions and civil society are key actors who can shape their strategies, measures and actions for effective development of small business to start from considerations of minimum risk and should be developed gradually under the new self-financing business started

Effects of Cold Rolling Deformation and Solution Treatment on Microstructural, Mechanical, and Corrosion Properties of a Biocompatible Ti-Nb-Ta-Zr Alloy

One of the most important requirements for a metallic biomaterial is the mechanical biocompatibility, which means excellent mechanical properties&mdash;high strength and fatigue strength, but low elastic modulus, to be mechanically harmonized with hard tissues. In order to improve the mechanical and biocompatible performance of the Ti-25.5Nb-4.5Ta-8.0Zr wt% alloy, the influence of cold plastic deformation and solution treatment on its properties were investigated. The Ti-25.5Nb-4.5Ta-8.0Zr wt% alloy was fabricated by melting in a cold crucible furnace (in levitation) and then subjected to several treatment schemes, which include cold rolling and different solution treatments. Microstructural and mechanical characteristics of specimens in as-cast and thermo-mechanically processed condition were determined by SEM microscopy and tensile testing, for different structural states: initial as-cast/as-received, cold rolled and solution treated at different temperatures (800, 900, and 1000 &deg;C) and durations (5, 10, 15, and 20 min), with water quenching. It was concluded that both cold rolling and solution treatment have important positive effects on structural and mechanical properties of the biomaterial, increasing mechanical strength and decreasing the elastic modulus. Samples in different structural states were also corrosion tested and the results provided important information on determining the optimal processing scheme to obtain a high-performance biomaterial. The final processing route chosen consists of a cold rolling deformation with a total deformation degree of 60%, followed by a solution heat treatment at 900 &deg;C with maintenance duration of 5 min and water quenching. By applying this thermo-mechanical processing scheme, the Ti-25.5Nb-4.5Ta-8.0Zr wt% alloy showed an elastic modulus of 56 GPa (5% higher than in the as-cast state), an ultimate tensile strength of 1004 MPa (41.8% higher than in the as-cast state), a yield strength of 718 MPa (40.6% higher than in the as-cast state), and increased corrosion resistance (the corrosion rate decreased by 50% compared to the as-cast state)