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The analysis of the result indicators which express the profitability of a company have an important role in establishing the strategy to be followed especially during the economic and financial crisis. To highlight the performance of a business and determine the efficiency of the use of inputs, it is necessary to quantify and measure the results, and in order to measure the results we use a range of performance indicators. They are part of a philosophy of continuous improvement, as the one introduced by Deming, "Deming Way", which is based on the repetitive application of the following principles: "planning - implementation - control - action". These indicators measure the degree to which the results obtained correspond to the efforts and the planned objectives. The purpose of this article is to analyze a company's performance starting from the outcome indicators of the nature of profit, and for reaching this aim we shall have in view the performance of the following objectives: the dynamic analysis of revenues, expenses and profit, the diagnosis analysis of factorial type of the total profit and of the financial profit at S.C. OMV PETROM S.A..

The company’s solvency and liquidity are two indicators of managing the financial stability, indicators whose management is reflected in a decisive manner on the company results. These are two basic requirements in achieving the financial stability of the company. If liquidity reflects the company's ability to meet short-term obligations, solvency reflects company's ability to meet the medium and long term maturities. One of the most important premises which determine the effective development of a company refers to the action of providing liquidity and solvency. These are the key indicators of financial stability management. Ensuring the solvency is the priority objective of a company that wants to maintain a financial autonomy and the flexibility of management resulting from the balance between revenues and cash flow payments. Liquidity represents the indicator that reflects the quality of the company's financial balance on short-term and measures the ability of the company to meet short-term obligations through rapid transformation of current assets into cash. The purpose of the research includes studying and analyzing the liquidity and solvency of the company whose scope should be reflected in achieving the optimal coefficients of the two indicators. Liquidity and solvency analysis is done by the system of rates that actually reflect those indicators that highlight whether a company has availability to meet short-term maturities or if the size of debt and financial costs allows the company to meet the medium and long term maturities.

The main goal of any business is to maintain the financial stability not only on the short term but also on medium and long term, in other words to maintain a harmony between financial sources and financial needs, respectively the equality between the assets and liabilities from the balance sheet. On short term, maintaining the financial stability involves correlating the temporary resources with the temporary uses by using the necessary working capital, and on the long-term, the financial stability involves comparing the permanent resources with the permanent uses by working capital indicator. The determination of the financial state of the company at a certain moment represents the key moment in establishing and adopting the economic and financial decisions in the management of the company. Maintaining the financial stability of the company represents one of the main objectives of the financial analysis and management and it also provides the optimum development of the entire economic and financial activity of the company. The analysis of the working capital size is based on the financial statement data and information, and based on this analysis is considered the financial situation of the company, the financial equilibrium state at a certain moment. The purpose of this article is to highlight the fact that the maintenance of the financial stability on medium and long term is subordinated to the “working capital” indicator, its content and interpretation evolving in time and varying differently from one company to another. The results of this research may have broad applicability in the field of the companies’ activity and it materializes in the complex approach of the working capital regarded as a classic indicator, frequently used in the financial analysis and with profound significance in establishing the financial state in general and the equilibrium state in particular.

The efficiency of the economic and financial activity represents the condition of maintaining and developing theactivity of any economic operator, this being dimensioned in the mechanism of the market economy developing theoperator’s capacity to obtain profit. In a market economy, the rational economic activity is the activity that generatesprofit which represents the expression of earning money obtained through an operation, an action or on profitableactivities. Profitability is one of the most synthetic forms of expressing the efficiency of the economic activity of acompany, respectively of all production means used and of labor force, taking into account all the stages of theeconomic circuit: supply, production and sale.The goal of this article is to highlight some of the increasing measures of the rates of return, analyzing each rateboth theoretically and practically, highlighting their role and importance in developing the activity of the economicoperator.

Road freight transport is one of the main activities involved in the operation and development of an economyand its practice and organization emphasizes its importance from two points of view: one as it is the necessary tool forthe establishment and functioning of national and international markets and two because international freight becamea more significant modern sector in industrialized countries; in many countries as Switzerland or Germanytransportation is a professional occupation.I think that the theme in achieving this article is useful, permanent, necessary, timely and appropriate. Usefulbecause the results of this research lead to improved performance in carrying out road freight transport, permanent asthe theme of the article highlights the fact that road freight transport is a permanent factor promoting and stimulatingthe economic growth, necessary because without efficient logistics for road freight transport, moving them by landwould be poor, timely because the dynamics of transport logistics development focus increasingly more on themovement of goods and products in space with motor vehicles and towed resources, and appropriate as the continuousimprovement of road freight transport is source of income both from the point of view of firms and in terms of state.The article aims to highlight a number of synthetic issues related to road freight transport logistics, myapproach in this research leaves room for future additions that will certainly help performance improvement intransportation logistics.

In Romania, in the context of enrolling the national economy on the path of the market economy, the policy makers had taken a series of measures that had affected, on one side, the establishment of excises and taxes, and on the other side, its future adjustment. These actions, most of the times have not reached their planned purpose or even in some situations they had effects contrary to those expected. At company level the implications of the direct taxes imply: the number and configuration of economic agents, their legal structure, the territorial dispersion and their size, but also the economic- financial performances (turnover, gross investments, value added). The analysis performed in this sense in Romania, on the time horizon 1995-2009, tries to evaluate quantitatively and qualitatively the effects generated by the direct taxation over different macro and microeconomic measures.

The central objective of the article concerned showing in a synthetic manner the main economic-financial indicators in which are reflected the value indicators that characterize the activity of production and marketing. Financial and economic analysis of a trader on the value indicators will always follow these indicators will determine the factors leading to changes in their value, making it appeal to more deterministic models to analyze the relationship between various indicators characterizing value production and marketing activities. Information obtained and circulated in connection with the exercise of the company's financial function takes the form of indicators, they have become an indispensable business tool for financial and performance of the decision making microeconomic default. Therefore in designing and conducting the financial microeconomic process a special emphasis is placed precisely on the indicator system, built and used for this purpose, as well as practical ways to use them, particularly targeting the control of the process. The purpose of this article is to present the main economic indicators and financial indicators in which are reflected value indicators that characterize the production and marketing activities. Financial and economic analysis of a trader on the value indicators will always follow these indicators, will determine the factors leading to changes in their value, making an appeal to more deterministic models, to the analysis of the relationship between various value indicators characterizing production and marketing activities. The importance of this article is that it shows how the reflection of value indicators in the economic - financial performances of the company, from which we obtain information essential to economic and financial analysis and diagnosis. In this article we have studied many indicators involved not only in the company's financial activity, but also in its economic activity that ultimately is reflected in the positive or negative results of the company. The results of such analysis can be used to substantiate economic and financial decision making and business management company.

The business activity allows identifying two categories of flows: flows of results and cash flows. Flows affect the income and expenses, participating in training result, the company's profitability. Financial flows involved in their formation both monetary items (which drive the monetary input or output and thus implies a cash flow), and non-cash items (affecting the result, without leading to a cash flow). Are equally identifiable cash flows that do not involve an immediate effect on the outcome or effect on the result equivalent to that spread on the treasury. Financial equilibrium in a general manner evokes the idea of harmony between different elements of a system, which in finance is harmonization of resources with the needs. Financial equilibrium can be defined by the company's ability to secure payment of its proceeds without interruption to current liabilities incurred in implementing its object of activity or tax laws, so it can avoid the risk of bankruptcy. Maintaining financial stability is the essential condition of survival of the enterprise, financial and balanced assessment must take into account the concrete conditions of the occurrence of default.

The material is intended to be an easy to read one, structured in a way to be a theoreticalframework concerning the importance, necessity and usage of multi-annual budgets inRomania. The article puts particular emphasis on explaining the terminology specific to thedomain regarding multi-annual budgeting, on principles and less on methodology, whichonce learned and applied, can lead to the improvement of the financing mechanismsthrough multi-annual budgets. Without constituting a monograph of the legislation in force,the article refers also to the legal regulation that will be applied. In Romania budgets arevoted on annually, and this short time horizon has often been criticized that it wouldadversely affect the efficient management of expenditures. Decisions on resource allocationare taken without an overall vision, ignoring the implications of past decisions or set on atime horizon longer than one year. Most European countries have implemented in one formor another, multi-annual budgets, to counter the disadvantages of annual budgets. For themost part, universities that will apply multi-annual budgets will build a direct relationshiprelated to expectations regarding the evolution of the activity, not with the objectives set bythe university. In the case in which the expectations regarding the evolution of theuniversity are not expressed in clearly stated objectives, and are not employed indeveloping budgets, the answers received by performing an efficiency analysis of theuniversity, from the verification analysis of the projected and budgeted amounts, are verysimple and do not give added value to the budget process.

Psoriasis is a chronic, immune-mediated, inflammatory disease that has a major impact on patients' quality of life. Common psoriasis-associated comorbidities include cardiovascular diseases, psoriatic arthritis, inflammatory bowel syndromes, type-2 diabetes, and metabolic syndrome. Nonalcoholic fatty liver disease (NAFLD) is affecting a substantial portion of the population and is closely linked with psoriasis. The interplay involves low-grade chronic inflammation, insulin resistance, and genetic factors. The review presents the pathophysiological connections between psoriasis and nonalcoholic fatty liver disease, emphasizing the role of cytokines, adipokines, and inflammatory cascades. The "hepato-dermal axis" is introduced, highlighting how psoriatic inflammation potentiates hepatic inflammation and vice versa. According to the new guidelines, the preliminary examination for individuals with psoriasis should encompass evaluations of transaminase levels and ultrasound scans as part of the initial assessment for this cohort. Considering the interplay, recent guidelines recommend screening for NAFLD in moderate-to-severe psoriasis cases. Treatment implications arise, particularly with medications impacting liver function. Understanding the intricate relationship between psoriasis and NAFLD provides valuable insights into shared pathogenetic mechanisms. This knowledge has significant clinical implications, guiding screening practices, treatment decisions, and the development of future therapeutic approaches for these chronic conditions. [ABSTRACT FROM AUTHOR]

Hidradenitis suppurativa (HS) is a chronic inflammatory skin disease with a severe impact on patients' quality of life through its recurrent and painful nature, as well as its comorbidity burden. The shift in the pathogenic paradigm from a condition of the apocrine glands to an autoinflammatory disease associated with follicular destruction has rendered its understanding difficult, as there are still large gaps in pinpointing the underlying mechanisms, which cannot currently explain the existing clinical variation and as a result, translate into suboptimal therapy. Multifactorial involvement is hypothesized, with an implication of genetic mutations, microbiome dysbiosis, cytokine upregulation and environmental factors. Clinical observation is fundamental for diagnosis, however, the marked heterogeneity in presentation leads to delays in detection and challenges in treatment selection, showcasing clear limits in defining the link between genetic aspects of HS, the role of epigenetic factors and its pathogenic pathways. There have been attempts to formulate phenotypes that could aid in prognostication and management, however, current classification schemata show significant overlap and no validation through longitudinal studies. In this context, nomenclature poses a great challenge due to the lack of global agreement in the definition of lesions, which should be addressed by future research to enable simplified recognition and allow for more precise severity scoring. This could be complemented by the addition of extra dermatologic findings or paraclinical assessment in constructing phenotypes. The development of valid, predictive and reliable classifications of HS may lead to an improvement in comprehending its pathophysiology, favouring a more personalized approach in management. This could be achieved through consensus in the characterization of clinical features and data gathering, as well as validation attempts for described phenotypes. Ultimately, the genotype‐endotype‐phenotype correlation in HS requires targeted, systematic inquiries and should be addressed more largely to broaden the perspective on this debilitating entity. [ABSTRACT FROM AUTHOR]

Copyright of Farmacia is the property of Societatea de Stiinte Farmaceutice Romania and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Atopic dermatitis (AD) is a multifactorial chronic inflammatory disease with an incompletely understood etiopathogenesis. With a significant impact on the quality of life of patients, AD has attracted the interest of many research studies aiming to investigate the complex cellular and molecular mechanisms and to identify new therapeutic pathways. Various studies have focused on psycho-immunology, emphasizing the involvement of stress, defined as a general response of the body to external or internal challenges to the AD pathology. Factors like lifestyle and leisure activities may change the behavior of immune cells in AD with a strong impact on the evolution of the disease. Moreover, the poor adherence of AD patient to standard treatment approach has led to the necessity to combine different therapies in the field of complementary and alternative medicine. Although there are still not enough data to conclude that adjuvant therapies are effective in a conventional sense, there are already promising results suggesting that alternative therapeutic strategies could be a main subject of further research. [ABSTRACT FROM AUTHOR]

Psoriasis is a T cell mediated, chronic inflammatory autoimmune skin disease that affects up to 2–3% of the global population and leads to a decrease in quality of life. Experimental data accumulated in recent years highlighted the important role played by the immune system in the pathogenesis of this disease. Non-human psoriasis models are an important research tool that attempts to reproduce the clinical features of the disease in order to explain the pathogenesis of psoriasis and to identify possible therapeutic targets. Imiquimod-based murine model of psoriatic dermatitis is an alternative to traditional models of experimental psoriasis in mice and the induced dermatitis closely mimics the pathologic changes in human psoriasis. In order to emphasize changes in immune cell populations involved in lesion pathogenesis, we performed a murine model of psoriasiform dermatitis model by topical IMQ application. The progress and the severity of IMQ-induced skin inflammation were clinically (PASI score) and histopathologically evaluated. The immunological changes induced by IMQ treatment in lymphocyte populations from peripheral blood and spleen were evaluated by flow cytometry. The main changes observed in peripheral blood were the significantly increased T-CD8a+ lymphocyte and NK1.1+ cell percentages and the decreased T-CD4+ and B lymphocyte percentages in IMQ-treated mice. In spleen samples, lymphocytes showed the same tendency of variation as in peripheral blood, but without statistical significance. A significant decrease of B cells percentages was observed in spleen suspensions. Data obtained in skin samples may suggest the involvement of CD3ε+, CD4+ and CD8a+ cells in the lesional process. This murine model was analyzed by performing a basic cellular profile at three levels: peripheral blood, spleen and skin. The evaluation aimed to establish the immune framework of this experimental model that could further be used for etipathogenic mechanism identification and/or for studies regarding targeted therapies. [ABSTRACT FROM AUTHOR]

The "Consensus net meeting on dermatoscopy" of 2000 determined a set of significant dermatoscopic features for the diagnosis of pigmented basal cell carcinoma (pBCC). These included small ulcerations, maple leaf-like areas, multiple blue-grey globules, large blue-grey ovoid nests, arborizing telangiectasia, and spoke-wheel structures. The latter have been defined as brown to gray, well circumscribed, radial projections meeting at a darker brown central hub. Spoke-wheel structures have a reported specificity of 100% for pBCC. Because the correlation between dermatoscopy and histology is often difficult owing to the different incidences from which lesions are seen (horizontal in dermatoscopy vs vertical in histology), in this paper we sought to highlight the underpinnings of this particular dermatoscopic feature through in vivo reflectance confocal microscopy (RCM) examination. RCM is a non-invasive imaging technique capable of delivering images of en face optical sections at nearly histological resolution, thus facilitating the correlation with dermatoscopy. RCM examination of a pBCC exhibiting spoke-wheel structures revealed flower-shaped bright tumor islands infiltrated by dendritic cells, surrounded by dark areas of clefting at the level of the dermal-epidermal junction and papillary dermis. These tumor islands were connected to the epidermis through several cord-like projections. [ABSTRACT FROM AUTHOR]

Copyright of Farmacia is the property of Societatea de Stiinte Farmaceutice Romania and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)