ASSESSING GOING CONCERN ASSUMPTION BY USING RATING VALUATION MODELS BASED UPON ANALYTICAL PROCEDURES IN CASE OF FINANCIAL INVESTMENT COMPANIES

Designing and performing analytical procedures aimed to assess the rating of theFinancial Investment Companies are essential activities both in the phase of planning a financialaudit mission and in the phase of issuing conclusions regarding the suitability of using by themanagement and other persons responsible for governance of going concern, as the basis forpreparation and disclosure of financial statements. The paper aims to examine the usefulness ofrecognized models used in the practice of financial standing, for the purpose of designing andapplying analytical procedures specific to financial audit missions performed within FinancialInvestment Companies. This approach can serve as a basis in designing and developing specificfinancial audit programs for capital investments.audit planning, Financial Investment Companies, analytical procedures, rating valuation, ratingmodels, going concern.

Scleroderma in children: clinical, evolutive and treatment particularities

Material si metode. Studiul retrospectiv a fost efectuat pe un lot de 31 de pacienţi (vârste 1-18 ani; fetiţe/băieţi – 24/10) cu sclerodermie circumscrisă (morfee), observaţi în secţia copii a Spitalului Dermatologie și Maladii Comunicabile, în perioada 2011-2015. S-au luat în consideraţie datele clinico-evolutive, paraclinice și cele de tratament. Rezultate. S-au observat următoarele forme clinice: morfeea în plăci – 25 de cazuri; atrofodermia Passini-Pierini – 4 cazuri; morfeea liniară (în bandă) și lichen scleroatrofi c Zumbush – câte 1 caz. Durata maladiei a oscilat în limitele de la 1-2 luni la 2 ani. Maladiile concomitente raportate: boala Lyme – 2 cazuri; sacroileită bilaterală, amigdalită cronică, alopecie areată, vitiligo diseminat, cheloizi multipli, nev pigmentar diseminat, pitiriazis versicolor – câte 1 caz. Leziuni cutanate multiple (2-6) la bolnavii cu morfee în plăci au fost semnalate în 24 de cazuri, dimensiunile fi ind, în 21 de cazuri, până la 5-12 cm. Localizarea erupţiilor: regiunile laterale ale toracelui și abdomen – 12 cazuri; extremităţi – 10 cazuri (membre inferioare – 7; membre superioare – 3); extremitate cefalică – 3 cazuri. Toate stadiile evolutive de morfee în plăci erau prezente în 7 cazuri și anume: în centru – o arie atrofi că, la mijloc – o zonă scleroasă și periferic – o bordură eritematoasă. Procesul cutanat s-a limitat la stadiul de induraţie în 11 cazuri, cel eritemato-edematos – 5 cazuri și de atrofi e – 2 cazuri. Forma liniară de morfee s-a localizat unilateral, la nivelul toracelui anterior, cu extindere pe membrul inferior drept. Lichenul scleroatrofi c Zumbush (sclerodermia în picături) s-a manifestat prin macule multiple, de 3-5 mm, rotund-ovalare, bine delimitate, alb-sidefi i, ușor deprimate, pe alocuri grupate, având localizări pe coapsă și gamba stângă. Leziunile cutanate, la bolnavii cu atrofodermie Passini-Pierini, au fost diseminate pe torace, abdomen, membre superioare/inferioare, prezentând plăci hipercromice, bine delimitate, 5-12 cm în diametru, cu o netă depresiune a tegumentului și lipsa semnelor infl amatorii, respectiv de scleroză. S-a efectuat un tratament general, topic, fi zioterapeutic în cure (3-8), în dependenţă de stadiul evolutiv (antibiotice, vasodilatatoare, ung. heparină, ung. tacrolimus, ultrasunete cu vasodilatatoare, enzime proteolitice, parafi noterapie etc.). Rezultatele tratamentului, la 15 bolnavi cu morfee în plăci, au fost bune după 2-4 cure și la 10 bolnavi – după 5-8 cure consecutive de tratament. Rezultate mult mai modeste au fost obţinute la pacienţii cu morfee liniară, observându-se o stabilizare a procesului abia după 3-5 cure de tratament. Bolnavii cu atrofodermie Passini-Pierini și lichen scleroatrofic Zumbush, practic, nu au răspuns la tratament. Concluzie. Studiul efectuat relevă o frecvenţă majoră a morfeei circumscrise în plăci multiple la copii, fi ind de 2 ori mai des întâlnită la sexul feminin și având un răspuns bun la tratament combinat în cure repetate consecutive. De mentionat, o asociere a morfeei circumscrise cu boala Lyme și diverse maladii autoimune.Material and methods. Th is retrospective study was made on 31 patients (aged 1-18; girls/boys – 24/10) with circumscribed scleroderma treated in the children’s department of the Hospital of Dermatology and Communicable Diseases during 2011-2015. Clinical, evolutive, paraclinical and treatment data were taken into consideration. Results. Th e following clinical types of scleroderma were observed: scleroderma in plaques – 25 cases, Passini-Pierini atrophic scleroderma – 4 cases; linear scleroderma – 1 case; Zumbush lichen sclerosus et atrophicus – 1 case. The duration of the disease ranged between 1-2 months to 2 years. The following concomitant diseases were reported: Lyme disease – 2 cases; bilateral sacroiliitis, chronic tonsillitis, alopecia areata, disseminated vitiligo, multiple keloids, disseminated pigmented nevus, pityriasis versicolor – 1 case each. Multiple cutaneous lesions (2-6) in patients with scleroderma in plaques were found in 24 cases, out of them, 21 cases had dimensions ranging from 5 to 12 cm. Localization of cutaneous lesions was: lateral regions of thorax and abdomen – 12 cases; extremities – 10 cases (lower extremity – 7 cases, upper extremity – 3 cases); cephalic extremity – 3 cases. All evolutive stages of scleroderma in plaques were found in 7 cases, in particular: atrophic region in the center, a mid-zone of sclerous derma, a peripheric erythematous zone. The cutaneous process was limited at the induration stage in 11 cases, at the edematous-erythematous stage in 5 cases, and atrophic stage in 2 cases. Linear scleroderma was localized unilaterally at the anterior part of the thorax with extension on the right lower extremity. Zumbush lichen sclerosus et atrophicus was represented by multiple macules, 3-5 mm in dimension, round-oval shape, well delimited, write-greyish in colour, slightly depressed, sometimes grouped were localized on the left thigh and calf. Cutaneous lesions in patients with Passini-Pierini atrophic scleroderma were disseminated on the thorax, abdomen, upper and lower extremities and represented well delimitated hyperchromic plaques, 5-12 cm in diameter, with skin depression and lack of infl ammatory and sclerotic signs. General, topic, physiotherapeutic treatment was applied in courses (3-8) depending on the evolutive stage (antibiotics, vasodilators, heparin unguents, tacrolimus, ultrasound with vasodilators, proteolytic enzymes, paraffin therapy etc.). Treatments’ results in 15 patients with scleroderma in plaques were good after 2-4 courses and in 10 patients after 5-8 consecutive courses. Modest results were obtained in one patient with linear scleroderma with stabilization of the results after 3-5 courses. Patients with Passini-Pierini and Zumbush scleroderma did not respond to the treatment. Conclusions. The study shows an increased frequency of circumcised scleroderma in plaques in children, and is twice more frequent in girls and has good response aft er treatment applied in consecutive courses. It also should be mentioned that circumcised scleroderma was associated with Lyme disease and several autoimmune diseases

The Effect of Clay Type on the Physicochemical Properties of New Hydrogel Clay Nanocomposites

This study focuses on the investigation of clay type effect on the final properties of semi-interpenetrated Salecan/poly(methacrylic acid)/clay hydrogel nanocomposites. Previous studies have indicated that the presence of clay in polymer composites leads to better swelling capacity and mechanical properties as functions of clay type. On the other hand, Salecan, which is a water soluble extracellular polysaccharide, was proved to assure greater flexibility to hydrogels. These properties recommend clay and Salecan for semi-interpenetrated hydrogels preparation with specific application in biomedicine. The purpose was to determine the most suitable type of clay as well as Salecan influence for developing the desired water retention/delivery ability and mechanically enhanced semi-interpenetrating polymer network (SIPN) nanocomposites. For our investigations, we have chosen commercially available montmorillonite (ClNa) and different commercial organomodified clay (Cl30B, Cl20A and Cl15A). Several analyses results (FTIR, TGA, DMA, XRD, microscopy and swelling studies) demonstrated that not only the presence of Salecan but also the clay type influenced the structure and properties of the final nanocomposites

Biocompatible and Biodegradable Alginate/Poly(N-isopropylacrylamide) Hydrogels for Sustained Theophylline Release

Mixed-interpenetrated polymeric networks based on sodium alginate (ALG) and poly(N-isopropylacryl amide) (PNI-PAAm) covalently cross-linked with N,N'-methylenebisacrylamide are studied for their biocompatibility, nontoxicity, and biodegradability aiming their application in drug delivery. The presence of drug-polymeric matrix interactions and the distribution of the drug in the polymeric network for theophylline-loaded ALG/PNIPAAm hydrogels are also investigated by spectroscopic and microscopic methods. The quantitative evaluation of theophylline loaded hydrogels performed by NIR-CI technique shows a better drug entrapment and a higher homogeneity of the samples with increased alginate content. The thermal behavior of the hydrogels is significantly modified by theophylline presence. The application of the ALG/PNIPAAm hydrogels as carriers for sustained drug release formulations was assessed by the theophylline release tests performed both by in vitro and in vivo studies. (C) 2014 Wiley Periodicals, Inc

ORAL MANIFESTATIONS IN PRIMARY PEDIATRIC VASCULITIS

Vasculitis are disorders characterized by the presence of an inflammatory process in the blood vessel wall, resulting in damage or necroses of certain tissues or organs. Numerous clinical symptoms, ranging from acute localized hypersensitivity reactions to severe auto-immune systemic disorders that are incurable and life-threatening, can be attributed to the types and locations of affected arteries as well as the level of inflammation. Typical oral or facial symptoms of several forms of vasculitis can help in an early diagnosis of vasculitis. IgA vasculitis and Kawasaki disease (KD) are the two predominant types of pediatric vasculitis that involve the mouth, followed by ANCA vasculitis. Furthermore, SLE, a connective tissue disease, is one of the most prevalent autoimmune illnesses in children and can proceed rapidly across multiple organs or start mildly and gradually. Numerous more systemic conditions, such as infection, autoinflammatory disorders and neoplasia, can also primary or secondary localize in the oral cavity, infections being more frequent. Many various professionals, including dentists, family physicians, pediatricians, rheumatologists, hematologists, gastroenterologists, and otorhinolaryngologists, examine and treat children with oral symptoms. In 87.7% of patients overall and over 90% of patients with KD and IgA vasculitis (formerly known as Henoch-Schönlein purpura), cutaneous involvement was observed. Recurrent oral aphthous ulcers were present in all Behçet syndrome patients (1)