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Among the complexes of porphyrins, special attention has been paid to those possessing out-of-plane (OOP) structures, for the formation of which the size, as well as the coordinative character of the metal center are responsible. In these coordination compounds, the central atom cannot fit coplanarly into the cavity of the ligand, hence, it is located above the porphyrin plane, distorting it. Equilibria and kinetics of the complex formation, spectrophotometric, photophysical and primary photochemical properties of post-transition and lanthanide OOP metalloporphyrins were investigated, in addition electronic structural calculations were performed; hence, the general OOP characteristics were determined.Meanwhile, few doubtful questions have attempted to be answered concerning the categorization of metalloporphyrins, the borderline case complexes and hyperporphyrins.

In this paper we chose to present two components of the financial statements: the profit and loss account and the cash flow statement. These summary documents and different indicators calculated based on them allow us to formulate assessments on the performance and profitability on various functions and levels of the company’s activity. This paper aims to support the hypothesis that the accounting information presented in the profit and loss account and in the cash flow statement is an appropriate source for assessing company performance. The purpose of this research is to answer the question linked to the main hypothesis: Is it the profit and loss statement or the cash flow account that reflects better the performance of a business? Based on the literature of specialty studied we tried a conceptual, analytical and practical approach of the term performance, overviewing some terminological acceptations of the term performance as well as the main indicators of performance analysis on the basis of the profit and loss account and of the cash flow statement: aggregated indicators, also known as intermediary balances of administration, economic rate of return, rate of financial profitability, rate of return through cash flows, operating cash flow rate, rate of generating operating cash out of gross operating result. At the same time we had a comparative approach of the profit and loss account and cash flow statement, outlining the main advantages and disadvantages of these documents. In order to demonstrate the above theoretical assessments, we chose to analyze these indicators based on information from the financial statements of SC Sinteza SA, a company in Bihor county, listed on the Bucharest Stock Exchange.

Providing adequate information within a concise documentation format remains a problem in healthcare institutions throughout the United States. A task force was developed at Memorial Sloan-Kettering Cancer Center in New York, NY, to revise the documentation system, including the comprehensive adult patient history and data base (PHDB) form. The new PHDB form consists of a patient or family self-report section and a nursing assessment section. A pilot project using the form was implemented and evaluated. The form was found to be useful and efficient and was recommended for hospital implementation. This article describes the development of this new form and its ongoing monitoring and evaluation.