The harmonization of advance tax rulings systems in European Union member states - Why?

From the analysis of advance tax rulings systems conducted throughout this article it would seem highly beneficial to have a harmonized advance tax rulings within the European Union. Whether or not this would be possible is something that we try to discover.harmonization, tax rulings, analysis

Means to combat tax evasion in the European Union

Invoking the law in an abusive manner can aim to avoid the provisions of national law rather than illegitimate gains or wholly contrary to EU legislation. We know that if direct taxation jurisdiction of Member States, the European Court of Justice required that the exercise of those powers to be in conformity with Community law, in particular with the Treaty on freedom of movement.tax evasion, EU legislation, European Court of Justice

Combating tax evasion: between goals and achievements

Any approach to tax evasion, in terms of thinking and legal practice, is necessarily long and complex if we consider that its purpose is the notion of vague and permeable outlines. Such a study should be firstly as comprehensive as possible in order not to overlook anything that might be useful for decoding the concept and its architecture, and on the other hand, it must be synthetic, in order to capture the essential characteristics and the mechanism of the concept. For us, in our approach we tried to integrate the concept in the concept "fiscal phenomenon" and to direct our effort to decipher the steps traveled in combating tax evasion in Romania.tax evasion, market economy, public finances

Romanian economy evolution's risks in conditions of U.S. housing and real estate market crisis

Until present, Romanian real estate market doesn’t affect much by U.S. housing and financial crisis. Though, considering the ongoing globalization process Romania simply can not avoid risks coming from the interaction of its own economy with the other ones. More or less, sooner or later, the global credit crunch will affect our country's economy. Our government, through its fiscal policies and BNR, through its monetary policy just simply can not avoid the impact of an international crisis on the Romanian economy. But some of such bad effect could be, at least, diminished by coherent fiscal policies and flexible monetary policies the way that the rest of the economy (not housing related) to remain in quite good shape.mortgage crisis, real estate market, banking system, monetary policy

Leveraging the Dialectical Theory in Case Study Analysis: Genzyme\u27s Ethical Dilemma

This paper provides the theoretical framework for a case study that I share with students in my courses. The dialectical theory is used to analyze ethical conundrums pertaining to Genzyme, a successful bio-tech corporation based in Boston, Massachusetts that manufactures treatments for serious diseases such as kidney problems, immune diseases, and cancer. We discuss questions such as: is Genzyme acting unethically when averaging extremely high profit margins on drugs for rare diseases? Is the company taking advantage of the lack of pharmaceutical choices that patients have when addressing their ailments? The dialectical theory provides the framework and vocabulary for discussing, unpacking, and analyzing the complex aspects of this ethics case study. The students are taught various management strategies for dealing with dialectical tensions. Moreover, students are encouraged to think objectively and systemically in order to understand the complexities of ethical decision-making processes

Efisiensi Produksi Dan Income Over Feed Cost Usaha Ternak Sapi Po Melalui Pemanfaatan Pakan Murbei

Based on agricultural production,  Indonesia has  very  high  potential to  increase mulberry production  through the implementation of adapted and liable technology. The research was conducted to study the ability of mulberry leave meal addition concentrates on the performance of Ongole Grade. This experiment used a randomized block design, with 4 treatments and 4 blocks. Treatments consisted of P1 (native grass and concentrate feed in the form of mulberry leaves meal and concentrate completely), P2 (native grass and concentrate feed in the form of mulberry leaves meal and corn concentrate), P3 (native grass and concentrate feed in the form of mulberry leaves meal and rice bran concentrate), P4 (native grass and concentrate feed in the form of mulberry leaves meal and concentrate tapioca waste). The experiment was conducted for 4 months with the adaptation periods for 2 weeks. Parameters measured were feed consumption, daily body weight gain, feed efficiency, Income Over Feed Cost (IOFC), revenue cost ratio. The results showed that the mulberry leave meal addition on different concentrate did not significantly (P>0,05) affect daily body weight gain, feed consumption, feed efficiency and Income Over Feed Cost (IOFC), and revenue cost Ratio. It is concluded that based on the nutrient digestibility, mulberry leaf meal concentrate can be combined with a single concentrate such as corn, cassava waste meal, or complete concentrate.   &nbsp

Using Automatic Differentiation for Adjoint CFD Code Development

This paper addresses the concerns of CFD code developers who are facing the task of creating a discrete adjoint CFD code for design optimisation. It discusses how the development of such a code can be greatly eased through the selective use of Automatic Differentiation, and how the software development can be subjected to a sequence of checks to ensure the correctness of the final software

PERENCANAAN KAPASITAS WAKTU PRODUKSI SANDAL DENGAN METODE CAPACITY REQUIREMENT PLANNING (CRP) DI CV. DONI BUMI PERKASA SURABAYA

In the production process a company is demanded to supply the product on time, anywhere, and amount order. If the Planning-needs of process time capacity is not optimum, then it will disturb the production-scheduled and caused loss profit for the time and process session. So, it will be needed a planning method to the time capacity for a good production that suitable for the maximum output to fulfill market-demand. CV. DONI BUMI PEKASA is a company producing various kinds of sandals made from eva sponge. A problem that faced to the company is the lateness of the production process to the sandals product, until it disturbs the scheduled of making the product and it caused loss-profit, by affecting the time and process side. This thing really affects the way of CV. DONI BUMI PERKASA to improve its production, and the filling of the consumer needs is disturbed. The way this problem exists makes this research uses Capacity Requirement Planning (CRP), with a hope CV. DONI BUMI PERKASA can handle the planning and the process to suit the level of the request is suitable with the time capacity that available by identifying the center of the working area which is over and below capacity that available, so it makes the processing of the product can be faster. For the counting of the lacking to the time capacity on March 2012February 2013, it an be known that by using company method valuing to the sum of lacking to the time capacity up to 721,9 hours, and by using CRP method valuing to the sum of lacking to the time capacity up to 191,1 hour, so the CRP method is better than company’s method, Because of lacking to the time capacity that produces a little than company’s method. In filling the request in March 2013 – February 2014 by using work-hours 8 hour/shift, proved the company still in the loss-profit stages in the time capacity up to 104,64 hour, to fix this up, so it will be given the idea to an addition of work-hour it makes the lacking of time capacity solved. Key words : Planning of the capacity need, Capacity Requirement Planning (CRP