STAGES OF DEVELOPMENT WITHIN THE ROMANIAN FINANCIAL ACCOUNTING SYSTEM IN TERMS OF LABOUR PROTECTION FOR THE EMPLOYED WORKERS IN ROMANIA AND IN OTHER EUROPEAN COUNTRIES

This paper aims to highlight the main stages of development within the financial accounting system for the protection of the personnel engaged in Romania and at the same time, to compare it with the one of other European countries. The importance of the work consists in identifying forms of social protection through the legislative framework in order to achieve a diagnosis of Romanian social welfare. As a research model used in a particular study, the methodology includes information accompanying theoretical basis and methods for it. This paper contains a positivist tinge and it's constructive, going with the research's mainstream. Of course, one aspect is not left out: the critical approaches to the accounting referential standard concerning the protection of the staff in Romania as well as in Europe. The foundation of the research is represented by the last decades' economic reality. The work tries to find answers to the question: "How did the Romanian social protection develop and which was its legal framework?" The research type is a deductive one which means that the there's a way crossed from the general to the particular, starting from a theory which has as purpose applying the prediction itself and, at the same time, assuring a wider range of knowledge and being more operative. Information gathering was done through various methods such as quantitative and qualitative research and the pieces of information presented in this paper were collected from various sources such as published articles, books, legal documents, all from the economical field. Afterwards, the collection of the pieces of information was followed by data analysis. Having this as purpose, the following research methods and techniques have been applied: cross-section (analysis protection staff at a time) and longitudinal (protection of staff development in Romania), survey (protection of staff is described, compared and explained in Romania and the European context), non-participating observation (as statistical data) and analysis (collection, sorting and interpreting the information in the protection of staff in Romania). Research results and general conclusions concerning the information system for the protection of staff are listed at the end of the paper.social protection, stages of development, insured, labor code, social security accounts

"Waiting for the other shoe to drop": waiting for health care and duration of sick leave

This paper uses a labor supply model that incorporates waiting for health care to derive an empirical specification for sick leave and to estimate the impact of waiting for health care on the duration of sick leave. In the estimations, we use the 2002 sample of the RFV-LS register database, supplemented with information from questionnaires. The results indicate that almost all waiting for health care variables have a statistically significant positive impact on the duration of sick leave, and did not induce substantial changes on the impact of traditional variables of the labor supply model.sick leave; waiting list

"Waiting for the other shoe to drop": waiting for health care and duration of sick leave

This paper uses a labor supply model that incorporates waiting for health care to derive an empirical specification for sick leave and to estimate the impact of waiting for health care on the duration of sick leave. In the estimations, we use the 2002 sample of the RFV-LS register database, supplemented with information from questionnaires. The results indicate that almost all waiting for health care variables have a statistically significant positive impact on the duration of sick leave, and did not induce substantial changes on the impact of traditional variables of the labor supply model.sick leave; waiting list

APPROACHES REGARDING THE TAX EVASION IN ROMANIA

In any economy, the main purpose of the tax system is to provide a solid and stable source of government revenue. On the other hand, a tax system should aim to enable the country\'s economic development and support disadvantaged groups. Achieving these objectives should be accompanied by a continuous preoccupation of the tax administration to increase its efficiency. In this process, a particularly important factor consists in reducing the tax evasion, given that it contributes to a diminution in terms of efficiency within the state structures, while being a factor of corruption. Over the past 20 years, in Romania, the presence of tax evasion has reached relatively large dimensions in both the economic area and the underground economy, where the phenomenon is widespread. Taking the road from the particular to the general, distinguishing the legal tax evasion from the fraudulent one, this paper aims to answer the question: Why is it necessary to control the tax evasion phenomenon and how to do this? This question aims at achieving the following objectives: distinguishing between the legal and the fraudulent tax evasion and the methods used by taxpayers to circumvent the tax obligations. First of all, reaching the objectives was assured by consulting a significant amount of work, that is to say publications of scientific claim, while making use of analysis, induction and deduction, significant volume of quantitative information was examined and submitted to professional reasoning. In literature, there are many Romanian and foreign authors reporting on the tax evasion issue while as far as specialised magazines are concerned, there are just a few discussing about the social protection issues or about the European experience in the tax adjustment whereby the states have gone over the years, such as: the Romanian Economic Journal, the Annals of the American Academy of Political and Social Review of Social Innovation and other authors such as Saguna & Tutungiu (1995), M. Duverger (1965), Carmen Corduneanu (1998), Hoanþã (2000). Research results and general conclusions on the issue of tax evasion in Romania are listed at the end of the paper.fiscality , tax evasion, blak labor, romanian taxpayer, the State

"Waiting for the Other Shoe to Drop": Waiting for Health Care and Duration of Sick Leave

This paper uses a labor supply model that incorporates waiting for health care to derive an empirical specification for sick leave and to estimate the impact of waiting for health care on the duration of sick leave. In the estimations, we use the 2002 sample of the RFV-LS register database, supplemented with information from questionnaires. The results indicate that almost all waiting for health care variables have a statistically significant positive impact on the duration of sick leave, and did not induce substantial changes on the impact of traditional variables of the labor supply model.sick leave; waiting list

Charge-localization and isospin-blockade in vertical double quantum dots

Charge localization seems unlikely to occur in two vertically coupled symmetric quantum dots even if a small bias voltage breaks the exact isospin-symmetry of the system. However for a three-electron double quantum dot we find a strong localization of charges at certain vertically applied magnetic fields. The charge localization is directly connected to new ground state transitions between eigenstates differing only in parity. The transitions are driven by magnetic field dependent Coulomb correlations between the electrons and give rise to strong isospin blockade signatures in transport through the double dot system.Comment: 10 pages, 4 figure

Finite element formulation of general boundary conditions for incompressible flows

We study the finite element formulation of general boundary conditions for incompressible flow problems. Distinguishing between the contributions from the inviscid and viscid parts of the equations, we use Nitsche's method to develop a discrete weighted weak formulation valid for all values of the viscosity parameter, including the limit case of the Euler equations. In order to control the discrete kinetic energy, additional consistent terms are introduced. We treat the limit case as a (degenerate) system of hyperbolic equations, using a balanced spectral decomposition of the flux Jacobian matrix, in analogy with compressible flows. Then, following the theory of Friedrich's systems, the natural characteristic boundary condition is generalized to the considered physical boundary conditions. Several numerical experiments, including standard benchmarks for viscous flows as well as inviscid flows are presented

Sandpiles and Dominos

We consider the subgroup of the abelian sandpile group of the grid graph consisting of configurations of sand that are symmetric with respect to central vertical and horizontal axes. We show that the size of this group is (i) the number of domino tilings of a corresponding weighted rectangular checkerboard; (ii) a product of special values of Chebyshev polynomials; and (iii) a double-product whose factors are sums of squares of values of trigonometric functions. We provide a new derivation of the formula due to Kasteleyn and to Temperley and Fisher for counting the number of domino tilings of a 2m x 2n rectangular checkerboard and a new way of counting the number of domino tilings of a 2m x 2n checkerboard on a M\"obius strip.Comment: 35 pages, 24 figure

Fusión de suturas craneales en el delfín franciscana, Pontoporia blainvillei (Gervais and D'Orbigny, 1844)

Se estudió la fusión de suturas craneales y su asimetría bilateral en el delfín franciscana, Pontoporia blainvillei. Nuestros resultados mostraron que el cierre de suturas presenta baja variabilidad asociada a la longitud corporal total, exceptuando la sutura premaxilar-maxilar, cuyo estado de fusión mostró cierta asociación con el tamaño. Las suturas no mostraron asimetría direccional en su patrón de cierre, en concordancia con los resultados encontrados para las especies de delfines estudiadas hasta ahora. Nuestros resultados apoyan la idea de que diferentes especies de delfines exhiben distintos patrones de cierre de suturas asociados con su historia evolutiva y sus demandas funcionales específicas, y que no hay un patrón común general.Cranial suture closure and its bilateral asymmetry in the franciscana dolphin, Pontoporia blainvillei, were studied. Our results showed that the closure of cranial sutures exhibit low variability associated to total body size, with the exception of the premaxilla-maxilla suture which showed some correlation with body size. The cranial sutures of franciscana dolphins showed closure with no directional asymmetry, in accordance with the results found in dolphin species studied to date. Our results support the idea that different species of dolphins exhibit distinct patterns of suture closure, associated with their specific evolutionary histories and functional demands, and that there is no general common pattern.Fil: del Castillo, Daniela Laura. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Parque Centenario. Museo Argentino de Ciencias Naturales "Bernardino Rivadavia"; ArgentinaFil: Flores, David Alfredo. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Parque Centenario. Museo Argentino de Ciencias Naturales "Bernardino Rivadavia"; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico - Tucumán. Unidad Ejecutora Lillo. San Miguel de Tucumán; ArgentinaFil: Cappozzo, Humberto Luis. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Parque Centenario. Museo Argentino de Ciencias Naturales "Bernardino Rivadavia"; Argentina. Fundación de Historia Natural Félix de Azara; Argentin