THE MODELING OF CERTAIN TAX ADMINISTRATION OPTIONS

How big will be the receipts in budgetary execution? Lower? Bigger? Referring to last year, is the situation better? How much will the receipts be next month? These are questions which flow inevitably in the end of each month, especially in times of econtax administration, ARMA process , Forecasts of Budget , budget

STRATEGIES FOR USE OF TAX CLAIMS TRANSFER DURING ECONOMIC CRISIS

Although the provisions of the Code of Fiscal Procedure give the image of some norms that must be observed word by word, behind the legislative text there are hidden a series of options which can be taken, or some optimal strategies.The identification of the options expressed implicitly within the Code of Fiscal Procedure, as for example the option of carrying out the procedure of assignment of a claim but also its modelling by using the theory of games and the theory of the options which are subject of this study can have as a result the reduction of arrears, the increase of collections and the elimination of other consequences of the liquidity crisis.tax administration, insolvency risk, games theory, assignment of claim, payment

Graphene made easy: high quality, large-area samples

We show that by using an original method, bulk graphite can be bonded onto borosilicate glass or potentially any insulating substrate with ionic conductivity and then cleaved off to leave single or few layer graphene on the substrate, identified optically and with Raman spectroscopy. This simple, inexpensive and fast method leads to the preparation of large area graphene and single or few-layer films of layered materials in general. We have prepared mm size few-layer graphene samples and also measured I-V characteristics in a FET. This opens up perspectives both for fundamental research as well as for applications.Comment: 11 pages, 4 figures,Solid State Communications, In pres

Intrinsic properties of suspended MoS2 on SiO2/Si pillar arrays for nanomechanics and optics

Semiconducting 2D materials, such as transition metal dichalcogenides (TMDs), are emerging in nanomechanics, optoelectronics, and thermal transport. In each of these fields, perfect control over 2D material properties including strain, doping, and heating is necessary, especially on the nanoscale. Here, we study clean devices consisting of membranes of single-layer MoS2 suspended on pillar arrays. Using Raman and photoluminescence spectroscopy, we have been able to extract, separate and simulate the different contributions on the nanoscale and to correlate these to the pillar array design. This control has been used to design a periodic MoS2 mechanical membrane with a high reproducibility and to perform optomechanical measurements on arrays of similar resonators with a high-quality factor of 600 at ambient temperature, hence opening the way to multi-resonator applications with 2D materials. At the same time, this study constitutes a reference for the future development of well-controlled optical emissions within 2D materials on periodic arrays with reproducible behavior. We measured a strong reduction of the MoS2 band-gap induced by the strain generated from the pillars. A transition from direct to indirect band gap was observed in isolated tent structures made of MoS2 and pinched by a pillar. In fully suspended devices, simulations were performed allowing both the extraction of the thermal conductance and doping of the layer. Using the correlation between the influences of strain and doping on the MoS2 Raman spectrum, we have developed a simple, elegant method to extract the local strain in suspended and non-suspended parts of a membrane. This opens the way to experimenting with tunable coupling between light emission and vibration

Large area molybdenum disulphide-epitaxial graphene vertical Van der Waals heterostructures

International audienceTwo-dimensional layered transition metal dichalcogenides (TMDCs) show great potential for optoelectronic devices due to their electronic and optical properties. A metal-semiconductor interface, as epitaxial graphene - molybdenum disulfide (MoS2), is of great interest from the standpoint of fundamental science, as it constitutes an outstanding platform to investigate the interlayer interaction in van der Waals heterostructures. Here, we study large area MoS2-graphene-heterostructures formed by direct transfer of chemical-vapor deposited MoS2 layer onto epitaxial graphene/SiC. We show that via a direct transfer, which minimizes interface contamination, we can obtain high quality and homogeneous van der Waals heterostructures. Angle-resolved photoemission spectroscopy (ARPES) measurements combined with Density Functional Theory (DFT) calculations show that the transition from indirect to direct bandgap in monolayer MoS2 is maintained in these heterostructures due to the weak van der Waals interaction with epitaxial graphene. A downshift of the Raman 2D band of the graphene, an up shift of the A1g peak of MoS2 and a significant photoluminescence quenching are observed for both monolayer and bilayer MoS2 as a result of charge transfer from MoS2 to epitaxial graphene under illumination. Our work provides a possible route to modify the thin film TDMCs photoluminescence properties via substrate engineering for future device design

Einstein’s Equation in Nuclear and Solar Energy

Starting from the equation of Einstein (E = m·c2), the chapter proposes a simple and fundamental presentation of the fission and fusion principles, together with some of their applications: nuclear reactors and nuclear propulsion vessels and submarines. Fission and fusion are chosen between the multiple forms of energy, as being the most important forms of nuclear energy, directly related with the equation of Einstein. Some characteristics of solar energy, produced from the fusion process inside the Sun, are deducted from the same equation of Einstein: thermal power of solar radiation; specific power of solar radiation; surface temperature of the Sun; solar constant on different planets, etc. The yearly variation of the solar radiation on each planet of the solar system is also presented

The customized therapeutic approach of a giant pancreatic pseudocyst. A case report and literature review

Giant pancreatic pseudocysts are considered those cysts whose dimensions exceed 10 cm and are sporadically reported in the literature. Although there are multiple treatment modalities, there are currently no treatment guidelines or consensus on the best therapeutic approach for giant pancreatic pseudocysts. We report the case of a 32-year-old male patient with a giant pancreatic pseudocyst after an episode of acute pancreatitis, which was treated by internal surgical drainage through cyst-jejunal anastomosis. This surgical procedure was followed by the formation of a retroperitoneal abscess which was resolved by ultrasound-guided drainage. The subsequent evolution of the patient was favorable, without other complications. Given their complex anatomical relations, the treatment of giant pseudocysts requires strategies adapted to the local conditions. The optimal choice of the operative time and of the therapeutic strategy is based on clinical considerations and the effectiveness of the method used can be assessed by a long-term follow-up

Investigations on the influence of longterm fertilization on wheat and sunflower yield and soil fertility in the Moldavian Plain

The investigations conducted in stationary experiments, at the Podu-Iloaiei Agricultural Research Station, which were set up in 1967, under nonirrigated, have followed the influence of mineral fertilization on wheat and sunflower yield and on the evolution of soil physical, chemical and biological characteristics. In bean-wheat-sunflower-wheat-maize crop rotation, applying mineral fertilizers during 2005-2008 has resulted in getting mean yield increases, which varied, according to rates, between 41 and 94% (767-178 kg/ha) in sunflower (N40P40-N120P80) and between 89 and 146% (1658-2718 kg/ha) in wheat (N80P80-N160P80). The mean yield increases, obtained for each kg of a.i. of applied fertilizer, were comprised between 8.4 and 8.9 kg in sunflower (N80P80-N120P80) and between 11.3 and 16.2 kg in wheat (N60P40- N160P80). On the Cambic Chernozem from the Moldavian Plain, a good supply in mobile phosphorus in bean-wheatsunflower- wheat-maize crop rotation (47 mg/kg) was done at the annual application of a rate of N80P40, while a very good supply (93 mg/kg) was achieved at the rate of N160P100. After 41 years of experiences, in bean-wheat-sunflower-wheat-maize crop rotation, the content of organic carbon from soil has decreased by 22.5% (4.5 g/kg soil) at the unfertilized control, by 17.0% (3.4 g/kg soil) at the rate of N80P80 and by 13.5% (2.7 g/kg soil) at the rate of N120P80. After 41 years of experiences, in bean-wheatsunflower- wheat-maize crop rotation, with high fertilizer rates (N160P80), the content of organic carbon from soil had close values to the initial ones, with a slight diminution of approximate 0.31 g / kg soil/ year

Diabetes mellitus: interdisciplinary medical, surgical and psychological therapeutic approach

Diabetes mellitus is a complex and widespread metabolic disease, having extremely complex implications (biological, psychological, social) for patients. Understanding the pathophysiology of diabetes (majorly influenced by various factors such as genetic predisposition, age, lifestyle choices, etc.) is essential for the prevention of this condition and the establishment of effective treatment strategies. The latest and relevant literature data related to the epidemiology, pathophysiology, and treatment of diabetes are presented, after an exhaustive review of the articles published on this topic and indexed in the WOS, PubMed, Scopus and Google Scholar databases. Preventing or delaying the onset of diabetes can be achieved in some patients with type 2 diabetes. After onset, treatment of diabetes is complex, involving a comprehensive approach (pharmacological interventions, lifestyle changes, surgical interventions in selected cases, as well as psychological support), depending on the stage of the disease and possible associated complications. Finally, diabetes is often asymptomatic in the initial stages, so an early diagnosis remains the essential element for the best subsequent therapeutic control