7 research outputs found
ROMANIAN ECONOMY EVOLUTION’S RISKS IN CONDITIONS OF U.S. HOUSING AND REAL ESTATE MARKET CRISIS
Methodology of Bank Relationship Research and Banking Risks. First Part
Research of risks is neither easy nor very precise in implementation. Observation, data collection, access to sources are difficult and put the researcher into a number of problems, including the choice of investigative methods, whether qualitative, quantitative or qualitative-quantitative. A good understanding of risk research methods allows them to be integrated into a model of banking relationship research and specific risks. Our choice, considering the potentials and limitations of qualitative and quantitative methods, is for a quantitative-qualitative method. As a
result, we selected the Onicescu method and an econometric model corresponding to the aforementioned vision for completing our approach
Governance and Moral Risk: New Approaches
In agent theory, managers occupy a central place. The central position of managers contributed to the development of management sciences (Charreaux, 2000). Initially, agent theory emerged as a financial theory, but it quickly expanded its influence beyond the financial field (Jensen and Meckling, 1976). The theory of the agent is at the origin of new theoretical fields, for example “governance”, especially “enterprise governance”. As far as governance theory is concerned, it has allowed the renewal or extension of analyzes on economic systems (Charreaux, 2004/2005). In this context, it can be mentioned that “the most significant contributions of the TPA are found in the fields of enterprise governance, management control and human resource
management” (Charreaux, 2004/2005, p. 16). Gaudin (2002, p. 10) considers that “the term governance is a way of seeing, a framework of analysis and a language to define and solve multiple problems. Moreover, governance is a clinical examination apparatus to increase performance and a mental tool for the organizational and architectural design of any economic and social entity.
Forms of Manifestation regarding Tax Evasion: New Approaches
Tax evasion has existed, exists and will exist as long as the state and the tax will continue to exist, but the forms and ways of achievement are perfectly in time. In terms of how can be committed, the ratio that exists between this phenomenon and the current legislation, tax evasion, there are two manifestations: the lawful tax avoidance (performed at the shelter law); unlawful tax evasion (fraudulent) or fraud. In terms of space can be identified: tax evasion and tax avoidance at national and international level. In recent years circumvention actions are transferred, increasingly more inside from national tax systems across state borders, action driven by trends economic globalization, political and social