372 research outputs found

    The Role of the Euro During and After Economical Crisis

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    The impact of the single currency on international capital markets has been one of the most abiding features of the euro’s historical development. In response to the global financial and economic crisis, governments across the world are sorting to creating national deficit levels on a virtually unprecedented scale to plug gaping holes in public finances and propel economies towards recovery. As a result, borrowing conditions on global capital markets are taking on not only an economic, but also an intensely political significance.capital markets, euro, global crisis, PIIGS countries5, European Central Bank

    Principles and rules for defining of common consolidated tax base in the European Union

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    The "Common Consolidated Tax Base" system is an ambitious goal of the European Commission. Technical discussions related to this system were launched in September 2004, when was formed a working group to help the Commission to prepare a legislative proposal in this regard. Until now has been accurately defined the principles of the system and identified a number of operating rules. In this paper we propose to render some specific instances that demonstrate how the "Common Consolidated Tax Base" can achieve the objectives set by the Commission.common consolidated tax base, principles, tax mechanism

    Transfer Pricing in the European Union

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    The transfer pricing mechanism is a tool commonly used to transfer the tax base from countries with high taxation in countries with low taxation. In the European Union, this financial operations generate significant tax revenue losses. In an attempt to limit the handling of corporate tax systems, many public authorities have introduced regulations on transfer pricing, but the effectiveness of these rules has proved limited, and they contributed to the increasing complexity of tax laws and to the appearance of additional costs for companies. A solution to the solving of the transfer pricing problem in the European Union is represented by the introduction of the common consolidated corporate tax base

    Home Gardens – A Current Economic Approach

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    The past few years have shown an increasing interest of the international scientific community towards strengthening and intensifying local food production in an attempt to mitigate the negative effect of population growth, generalized climate change or food price volatility. Under these circumstances, a resource neglected by the macroeconomics over time has drawn the researchers' attention, and that is home gardens. Regardless of the fact that current research sees this new resource as an element of food security or an improving factor of the nutrition status in rural communities, home gardens in Romania serve as a real rural capital that has passed the test of time and is already an integral part of local food systems. This paper provides a theoretical approach on the notion of home garden, insisting on the social, economic and environmental characteristics and contributions that this economic category brings to host communities and the society as a whole

    ASPECTS CONCERNING CORPORATE TAXATION IN THE EUROPEAN UNION

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    Pegylated liposomal doxorubicin in ovarian cancer

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    The encapsulation of doxorubicin in a pegylated liposomal matrix led to a reformulated agent with a different toxicity profile and improved clinical utility. Liposomal doxorubicin is devoid of the cardiac toxicity associated with doxorubicin, but is associated with predictable muco-cutaneous toxicity. The liposomal formulation leads to improved delivery to the target tumor tissue, allowing enhanced uptake by cancer cells. These properties translate into clinical utility in recurrent ovarian cancer as demonstrated by phase II and III trials, this proven clinical efficacy leading to FDA approval in second-line therapy for ovarian cancer. New combinations with cytotoxics, in particular with carboplatin, have demonstrated an acceptable toxicity profile and clinical utility in platinum-sensitive ovarian cancer. A favorable toxicity profile renders liposomal doxorubicin an ideal partner for combination regimens with other cytotoxics, and more recently with biological agents. Such combinations are the subject of ongoing clinical trials

    Functional and Structural Features of Suceava and Botoșani Metropolitan Areas

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    The development of metropolitan areas is a natural process of urban expansion, achieved through exurbanisation and suburbanisation, whereby urban functions extend into the rural periurban environment. The expansion of the concept of the urban metropolitan area to second tier urban areas encompassing regional hubs is driven by the urban-rural and functional territorial development in the proximity of Suceava and Botoșani municipalities in northern Moldova, which have always evolved in conjunction. The study aimed to identify the relevance of human development indicators and to assess the socio-economic development potential and the ranking of communes that are part of the Association of Botoșani and Suceava Metropolitan areas, amid the development of joint projects and of a metropolitan-type association between the two urban areas. The unfolding of evolutionary metropolitan-type mechanisms in this paired territorial setup is linked to general trends in functional and residential urban expansion into the periurban, to the establishment of periurban hypermarket platforms and, ultimately, to the merging of urban and rural space in an integrated territorial corpus, with prospects for urban and functional development through joint projects. Moreover, the study exposes genetic-evolutionary types of metropolitan spaces in the two areas, differentiated by their size and the urban hub status of each of the two municipalities

    Knowledge Society, General Framework for Knowledge Based Economy

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    This paper tries to present the existent relation between knowledge society and knowledge based economy. We will identify the main pillars of knowledge society and present their importance for the development of knowledge societies. Further, we will present two perspectives over knowledge societies, respectively science and learning perspectives, that directly affects knowledge based economies. At the end, we will conclude by identifying some important questions that must be answered regarding this new social paradigm.knowledge society, knowledge based economy, social paradigm
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