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

On The Use Of Some Optimal Strategies Of Fiscal Administration During Economic Crisis

Although the provisions of the Fiscal Procedure Code create the image of some norms with a somewhat "rigid" character, a series of options specific to modern finance behind the legal text require consideration of optimal strategies by the institutions of tax administration. Because of the contribution to the growth of the revenues to the consolidated budget, important especially during an economic crisis, we considered the analysis and modelling of several default options included in the Fiscal Procedure Code, both with respect to debt collection and to tax inspection. Increased efficiency has been analyzed both in terms of the possibility of application of enforcement measures, but also of appropriate strategies to combat tax evasion by fiscal control and introducing a "flat" tax. The modelling of decisions included, as instruments, the valuation of the assets in risky conditions, theory of games and ARMA econometric model. The study concludes that in the early periods of economic crisis it is not the ease of tax administration (rescheduling, delays, exemptions) that leads to an effective policy but rather government policies that reduce the probability of bankruptcy among companies. Regarding the tax inspection, the model used leads to possibilities of profound analysis of the dimensions of the control activity and the design of a flat tax. Financial modelling of several tax administration decisions resulted in a procedure by Order of the President of the National Agency for Tax Administration (ANAF) no. 1126/2008 and therefore the use of flexible models must consider, even in the budgetary sector, besides increasing profitability on earnings also the risk of insolvency.tax administration, insolvency risk, option theory, theory of games, flat tax

Effects of the relationship and communication with the immediate supervisor on organizational learning and its outcomes, in the Texas Child Protective Services

Organizational learning (OL) theory suggests that learning is a critical prerequisite of organizational productivity and effectiveness in private and public organizations alike. In addition to theory, several empirical studies conducted in a variety of settings, including public entities, indicate that OL stimulates innovation, ethical practice, competent decision-making, and better client outcomes. Despite some promising findings, OL is not utilized as a strategy to enhance the organizational environment and performance in the public child welfare system. This is partially explained by the lack of theoretically-informed research that tests the effect of OL on performance indicators in child welfare. This study uses propositions formulated by Rashman, Withers and Hartley (2009), and Greiling and Halachimi (2013), in their OL models designed for public service entities, to test the effect of interpersonal relationships and communication on OL, service quality and service innovation, in a sample of Texas CPS caseworkers and their supervisors (N = 335). Structural equation modeling was used to test the relationships between the individual-level and system-level latent variables (individual-level responses were aggregated to represent system-level constructs). Results indicated that positive relationships and communication with the immediate supervisor had a significant direct effect on OL and service quality and innovation. These variables also had a considerable indirect effect, through OL, on service quality and innovation. Additionally, OL had a large effect on service quality and innovation. The study used education, tenure, salary and intention to stay as control variables. Implications for research and child welfare administrative practice are discussedSocial Wor

Software package with exercises for therapy of children with dyslalia

In this paper we present a consistent set of exercises for children with dyslalia (dyslalia is a speech disorder that affect pronunciation of one ore many sounds). The achievement has gone from “Therapeutic Guide" made available by the team of researchers led by Professor Mrs. Iolanda TOBOLCEA from the "Alexandru Ioan Cuza" University of Iasi. The specifications of the "Therapeutic Guide" have been fully complied with, such exercises being adapted both age and level of children. To achieve these exercises were recorded, processed and used more than 10000 voice production. They also have been made over the 2000 corresponding recorded nouns. These exercises are being tested by Interschool Regional Logopaedic Center of Suceava - Romania

Evolutionary Computation Paradigm to Determine Deep Neural Networks Architectures

Image classification is usually done using deep learning algorithms. Deep learning architectures are set deterministically. The aim of this paper is to propose an evolutionary computation paradigm that optimises a deep learning neural network’s architecture. A set of chromosomes are randomly generated, after which selection, recombination, and mutation are applied. At each generation the fittest chromosomes are kept. The best chromosome from the last generation determines the deep learning architecture. We have tested our method on a second trimester fetal morphology database. The proposed model is statistically compared with DenseNet201 and ResNet50, proving its competitiveness

An Improved Synthesis of BrettPhos- and RockPhos-Type Biarylphosphine Ligands

Improved processes for the preparation of biphenyl-based phosphine ligands t-BuBrettPhos, RockPhos, and BrettPhos are presented. The new methods, featuring the use of Grignard reagents and catalytic amounts of copper, are superior to the previous methods, which require the use of tert-butyllithium and stoichiometric amounts of copper. Specifically, the use of less dangerous reagents provides a safer process, while the use of catalytic amounts of copper allows for the isolation of pure products in high yield. These improvements are particularly significant for the large-scale preparation of these ligands.National Institutes of Health (U.S.) (GM46059)Astellas USA Foundatio