The role of accounting in the global financial crisis. Assumptions and realities

The financial crisis prompted some players to denounce the role of financial markets "fair value accounting" required by the accounting rules used by the major listed companies in the world, U.S. GAAPs in the U.S. and IFRSs in Europe. This paper is related to the link between accounting and the global financial crisis. As technical research, we use the procedure of reviewing the literature. The criticism of fair value accounting are considering in particular two problems: the lack of liquidity (as may be assessed on the balance sheet financial instruments not traded in the market) and the pro-cyclicality (emphasizing the economic phases of expansion and recession). These difficulties are real, but the solutions offered - temporary or permanent modification of existing rules in order to limit the scope of this method of accounting – are not at all convincing. Although it is easy to identify gaps in fair value is still more difficult to propose an alternative option to respond more effectively to the requirements of relevance, reliability, comparison and understanding necessary for financial accounting rules In particular, the reference to historic price, often raised, would provide more than comparable and much less relevant

Root Canal Stripping: Malpractice or Common Procedural Accident—An Ethical Dilemma in Endodontics

Root canal stripping is defined as an oblong, vertical perforation that appears especially in the middle section of curved root canals during endodontic treatments with nickel-titanium (Ni-Ti) instruments. Its occurrence may drastically affect the outcome of the treatment, transforming a common otherwise efficient endodontic procedure into a complication such as tooth extraction. In order to discuss the ethical and legal consequences, two cases of dental strip perforations are herewith presented. Due to the existence of risk factors for dental strip perforation, experience of the clinician and the use of magnification and modern imagistic methods (CBCT) may avoid or reduce the frequency of this type of accidents. Under correct working circumstances, dental stripping should not be regarded as a malpractice but as a procedural accident. However, the patient must always be informed, before and during the endodontic procedure, about the event and the possible complications that may occur

An Analysis of the Wind Parameters in the Western Side of the Black Sea

In the present research, an overview of the wind climate on the northwestern coast of the Black Sea basin is assessed, using a total of 6 years of data (2015–2020) provided by the National Institute of Marine Geology and Geoecology (GeoEcoMar). It is well known that the enclosed/semi-enclosed basins are complex environments and to accurately represent the features of wind and wave are necessary high resolution spatial fields. For the Black Sea, which is an enclosed basin with complicated regional geography, the main weather parameters reported (wind direction, wind speed, air temperature, air pressure) give a more comprehensive picture of how energetic the area of interest is, and represent the features of the Black Sea’s diversified marine environment. Finally, the results obtained in this paper cover a broad range of applications in marine studies, being useful for future research in the area of wind climate in the Black Sea

An Analysis of the Wind Parameters in the Western Side of the Black Sea

In the present research, an overview of the wind climate on the northwestern coast of the Black Sea basin is assessed, using a total of 6 years of data (2015–2020) provided by the National Institute of Marine Geology and Geoecology (GeoEcoMar). It is well known that the enclosed/semi-enclosed basins are complex environments and to accurately represent the features of wind and wave are necessary high resolution spatial fields. For the Black Sea, which is an enclosed basin with complicated regional geography, the main weather parameters reported (wind direction, wind speed, air temperature, air pressure) give a more comprehensive picture of how energetic the area of interest is, and represent the features of the Black Sea’s diversified marine environment. Finally, the results obtained in this paper cover a broad range of applications in marine studies, being useful for future research in the area of wind climate in the Black Sea

Research on the continuation of mining works in the license perimeter of the Peşteana Nord quarry

Exploitation works at the North Pesteana Quarry is located in areas with mineral energy resources, and contributes to ensuring the country’s energy security, based on an efficient system of supply of primary resources, production, transport, distribution and supply, to ensure food of all consumers in terms of accessibility, availability and affordability of prices, taking into account the evolution of the quality of the environment. The exploitation surface is isolated from the protected area Jiu Corridor ROSCI0045 through the neighborhoods from the eastern limit-the regularization channel of the river Jiu and the villages Balteni, Peșteana Jiu, Cocoreni, Olari and the neighborhoods from the western limit - the villages Valea cu Apa, Pesteana de Jos, Hotaroasa, Urdari. Lignite mining works do not affect the integrity of the protected natural area; by carrying out the works, the artificial barriers between the natural and the anthropic terrain are not created. The paper presents the results of the research undertaken in 2019 through the technical expertise in File no. 14666/3/2017*, Archive of the Bucharest Tribunal [1]. Measures are proposed to prevent, reduce and, where possible, offset significant adverse effects on the environment, including: measures for the protection of water quality, air quality, protection against noise and vibration, in the field of soil and subsoil quality, biodiversity and measures for the rehabilitation of the land for its subsequent use, etc

An Evaluation of the Wind Energy along the Romanian Black Sea Coast

The present study aims to outline a general overview of the wind energy potential along the Romanian coast of the Black Sea, using the weather data provided by the Maritime Hydrographic Directorate covering a 13-year time interval (2009–2021). The data obtained from seven automatic weather coastal stations distributed along the Romanian perimeter were used to evaluate the wind regime, highlighting the Black Sea’s complex marine environment. The analysis based on the evaluation of the wind parameters per each station registered on the total period revealed that the overall wind characteristics are similar, resulting in no significant variations depending on the station’s location. Moreover, the climatic picture of the Black Sea can be interpreted as two seasons, winter and summer, a conclusion based on the analysis made of the seasonal and monthly variation of the wind aspects. Subsequently, the outcomes obtained in this research imply that the Romanian Black Sea coast has the potential to be a good location for wind energy development due to the strong winds that blow in the region