New approach of measurement methods and forms of tax policy effects in Romania

The complexity of decision making on taxes, determined by the evolution of economic variables, government objectives and the diversity of fiscal techniques used vary from country to country, therefore we can not define general concepts that are universally accepted or acceptable, regarding the effects generated by them. The effects of fiscal policy are varied, depending on their expression are microeconomic and macroeconomic effects, which are interrelated in the formation and modification of behavior of economic agents, both economically and socially, leading to psychological, economic, social, political, environmental and other effects, on different time horizons. Therefore, achieving a classification of the effects of tax policy is based almost impossible and difficult, requiring a large amount of knowledge, scientific insight and sound impressive volume of comments. The aim of this paper is to give a new classification criteria of the effects of taxation, following strictly the direction of evolution of variables, namely: economic effects, socio-economic effects and political effects.tax policy, measurement methods, tax incidence

The self-adaptable energetic amplificator coeficient of the human personality, performance indicator in the investment eficiency evaluation

This article proposes to bring to the specialists’ attention to the necessity of a redefinition of some concepts and the introduction of new concepts, so that to be ensured a sharp, coherent and interdisciplinary understanding of any organisation as a natural system with complex self regulation. In the accessed present literature it isn’t treated the property of the holder of the post as self-adaptable energetic amplificator, either criteria of the efficiency investment evaluation, neither of the education efficiency. The self-adaptable energetic amplificator coeficient of the human personality (of the post holder) on the direct curle is a new indicator, which could help the educational manager to develope the evaluation of the investment efficiency in modern educational technologies (besides other consacrated indicators), and the economical manager to use efficiently the energetic potential of each employer.system, intellectual energy, human interpreter of information, investment efficiency, self-adaptable energetic amplificatory coefficient

Romanian Public Debt in Interwar Period and Between 1948-1989

In analyzing the public debt problem, there is an analytic presentation and also a historic presentation. The present project is a combination between the two modalities, emphasizing the institutional side, where the historic presentation is made by underlining the changing moments in history. The unitary characteristic of the public debt should be taken into account; also, there is the option between analyzing the public debt in the larger sense and in the unitary sense. In the larger sense, the public debt includes also the indebt of the country’s financial institutions and the local authorities. We will analyze, out of the larger public debt problematic, the ones regarding the loans contracted and managed by the Ministry of Finance, which are considered to be part of the public debt. For understanding the legislative environment of constituting and managing Romania’s public debt, some notes are necessary to be made. First, even the expression of legislative environment has to be understood starting from the premises that for the entire analyzed period, Romania had democratic institutions, which acted and manifested according to the modern world’s accepted rules. A problem involved by the analysis of the content regards the up to date theme, a discussion about the public debt in Romania. Initially we started from the idea that the thematic is up to date through the clarifications that can be brought by our own past experience to serve the present. There are also other arguments: we noticed the necessity of accuracy, the terminology precision, there being lots of gaps in understanding the public debt mechanism. The minimum explanation of public debt domain is necessary, being known that the terminology used has changed its meanings in time, and this era’s approach of the terminology gives us the opportunity to understand the public debt phenomenon in that period of time. Present governing works would be more efficient, more precise and more accurate if past experience would be considered.

The effect of socioeconomic factors on crime rates in Romania: a macro-level analysis

The article outlines the need to identify appropriate explanations for various acts of deviant behaviour, mental illness and violent reactions in Romanian contemporary society which is facing a crisis of values and character. The objective of the article is to provide empirical evidence and raise awareness regarding the relationship between crime and socioeconomic factors in Romania over the period 1990–2014, based on statistics for testing co-integration theory and causal relationships. Specifically, the proposed analysis intends to capture the complexity of socioeconomic pressures on individuals and to clarify the ways in which the vitiation of modern society represents a manifestation of implemented economic mechanisms. By using data related to income, unemployment, inflation, inequality, development, education and population density as socioeconomic factors and also data on crime divided by region and type, the article supports the hypothesis of significant causality between socioeconomic factors and crime. Two directions can be considered for revealing the general result of the proposed analysis: one is that an increase in income inequality has a strong and robust effect regarding crime rates rising, and the second reveals that the place of residence is essential, the urban agglomeration being a generating factor for crime

Vitamin D-Resistant Rickets and Cinacalcet—One More Favorable Experience

Hereditary vitamin D-resistant rickets (HVDRR) is an autosomal recessive disorder characterized by early onset of severe rickets, with a complete triad of clinical, biochemical and skeletal abnormalities. Homozygous or heterozygous mutations in the vitamin D receptor (VDR) gene leading to complete or partial target organ resistance to the action of 1α, 25-dihydroxyvitamin D3 (the active form of vitamin D) are responsible for HVDRR. Theoretically the therapeutic goal is to overcome this tissue resistance, and to normalize calcium and phosphate homeostasis. Practically, the treatment could be oriented to correct the secondary hyperparathyroidism to avoid long-term negative impact on bone health. The conventional therapeutic strategy (high-dose calcium plus active vitamin D metabolites) gives variable responses in magnitude and duration. We report a case of HVDRR with heterozygous mutation in the VDR gene, neonatal alopecia, and a severe clinical phenotype diagnosed at the age of 30 months who showed unsatisfactory response to traditional therapy. The short-term responsiveness to cinacalcet was encouraging, with adequate correction of phosphate-calcium homeostasis and significant improvement of clinical and radiological status at 6 months of treatment

Case Report Neonatal Pulmonary Hemosiderosis

Idiopathic pulmonary hemosiderosis (IPH) is a rare complex entity characterized clinically by acute or recurrent episodes of hemoptysis secondary to diffuse alveolar hemorrhage. The radiographic features are variable, including diffuse alveolar-type infiltrates, and interstitial reticular and micronodular patterns. We describe a 3-week-old infant presenting with hemoptysis and moderate respiratory distress. Idiopathic pulmonary hemosiderosis was the first working diagnosis at the Emergency Department and was confirmed, 2 weeks later, by histological studies (bronchoalveolar lavage). The immunosuppressive therapy by 1 mg/kg/d prednisone was immediately started, the baby returned home on steroid therapy at a dose of 0,5 mg/kg/d. The diagnosis of idiopathic pulmonary hemosiderosis should be evocated at any age, even in the neonate, when the clinical presentation (hemoptysis and abnormal radiological chest images) is strongly suggestive

Diabetes Mellitus in a Patient With Lafora Disease: Possible Links With Pancreatic β-Cell Dysfunction and Insulin Resistance

Lafora disease (LD) is a rare autosomal recessive disorder characterized by progressive myoclonic epilepsy followed by continuous neurological decline, culminating in death within 10 years. LD leads to accumulation of insoluble, abnormal, glycogen–like structures called Lafora bodies (LBs). It is caused by mutations in the gene encoding glycogen phosphatase (EPM2A) or the E3 ubiquitin ligase malin (EPM2B/NHLRC1). These two proteins are involved in an intricate, however, incompletely elucidated pathway governing glycogen metabolism. The formation of EPM2A and malin signaling complex promotes the ubiquitination of proteins participating in glycogen metabolism, where dysfunctional mutations lead to the formation of LBs. Herein, we describe a 13-years-old child with LD due to a NHLRC1 (c.386C > A, p.Pro129His) mutation, who has developed diabetes mellitus and was treated with metformin. We discuss how basic mechanisms of LD could be linked to β-cell dysfunction and insulin resistance

Modelling framework of the Tandem Supply Chain Efficiency and Sustainable Financial Performance in the Automotive Industry

U ovom radu istražuje se uzročna veza između učinkovitosti opskrbnog lanca i održivog financijskog rezultata na temelju dokaza iz literature koja se bavi prijelazom s financijskog odlučivanja na temelju financijskog ishoda, uključujući financijsku podlogu za oblikovanje opskrbnog lanca, poslovanje i upravljanje. Studija slučaja obuhvatila je 100 tvrtki odabranih iz sektora proizvodnje automobila tijekom deset godina, od 2010. do 2019. godine. Metodološki, studija primjenjuje statistički fiksne modele i modele slučajnih učinaka, uzimajući u obzir parametre modela kao zavisne varijable odnosa imovine i učinkovitosti te kao nezavisne varijable omjera financijske uspješnosti koje se odnose na povrat na imovinu, kapital, kapitalne troškove i prodaju. Odabir modela s fiksnim ili slučajnim efektima postiže se provođenjem Hausmanovog testa. Rezultati panel analize ukazuju na uzročnu vezu za predložene modele, naglašavajući važnost omjera učinkovitosti kao što su omjer obrta dugotrajne imovine, omjer ukupnog obrta imovine i obrta dugotrajne imovine. Iz perspektive praktičara, konstrukcija modela i rezultati rada stječu uvid u strateška područja opskrbnog lanca kojima se može dati prioritet za povećanje učinkovitosti i korporativne konkurentnosti, promicanje održivog financijskog rezultata kroz strukturu imovine, učinkovitost imovine i upravljanje zalihama.The research examines the causal relationship between supply chain efficiency and sustainable financial performance based on the evidence from the literature dealing with a transition from financial decision-making based on the financial outcome, including financial rationale in supply chain design, operations, and management. The case study has included 100 companies selected from the automotive production sector over ten years, from 2010 to 2019. Methodologically, the study includes statistically fixed and random effects models, considering within the model parameters as dependent variables asset and efficiency-based ratios and as independent variables financial performance ratios related to returns on assets, equity, capital expenses, and sales. The selection of the fixed or randomeffects model is accomplished by performing the Hausman test. The results of panel analysis indicate a causal relationship for the proposed models, highlighting the importance of efficiency ratios such as Fixed Assets Turnover Ratio, Total Assets Turnover Ratio, and Fixed Assets Turnover. From practitioners` perspective, the models` construction and the paper’s results gain insight into strategic supply chain areas that can be prioritised for increased efficiency and corporate competitiveness, promoting sustainable financial performance through asset structure, asset efficiency, and inventory management

Catch-Up Growth Following Fetal Growth Restriction Promotes Rapid Restoration of Fat Mass but Without Metabolic Consequences at One Year of Age

BACKGROUND: Fetal growth restriction (FGR) followed by rapid weight gain during early life has been suggested to be the initial sequence promoting central adiposity and insulin resistance. However, the link between fetal and early postnatal growth and the associated anthropometric and metabolic changes have been poorly studied. METHODOLOGY/PRINCIPAL FINDINGS: Over the first year of post-natal life, changes in body mass index, skinfold thickness and hormonal concentrations were prospectively monitored in 94 infants in whom the fetal growth velocity had previously been measured using a repeated standardized procedure of ultrasound fetal measurements. 45 infants, thinner at birth, had experienced previous FGR (FGR+) regardless of birth weight. Growth pattern in the first four months of life was characterized by greater change in BMI z-score in FGR+ (+1.26+/-1.2 vs +0.58 +/-1.17 SD in FGR-) resulting in the restoration of BMI and of fat mass to values similar to FGR-, independently of caloric intakes. Growth velocity after 4 months was similar and BMI z-score and fat mass remained similar at 12 months of age. At both time-points, fetal growth velocity was an independent predictor of fat mass in FGR+. At one year, fasting insulin levels were not different but leptin was significantly higher in the FGR+ (4.43+/-1.41 vs 2.63+/-1 ng/ml in FGR-). CONCLUSION: Early catch-up growth is related to the fetal growth pattern itself, irrespective of birth weight, and is associated with higher insulin sensitivity and lower leptin levels after birth. Catch-up growth promotes the restoration of body size and fat stores without detrimental consequences at one year of age on body composition or metabolic profile. The higher leptin concentration at one year may reflect a positive energy balance in children who previously faced fetal growth restriction