THE VALUE ADDED TAX AND THE EVASION CHAIN OF INTRA-COMMUNITARIAN VAT

The relationship IRS - taxpayer runs the risk of turning into a psychological war in which, however, given the positions held, the IRS is by far on a favorable footing. Between the apparently excessively formal position held by the IRS, which seems to conceal behind the laws, and the sometimes forced interpretation of the laws, by the taxpayer, there are the courts of law, also disturbed by the legislative changes which appear to have entered a perpetual motion. The objective of the fiscal administration regarding the value added tax is to combat tax evasion and fraud. It is very important to combat evasion in the VAT field because it represents the indirect tax of the largest share in the consolidated general budget. VAT evasion represents the intention of not paying the tax, withholding or not declaring it, or requesting its refund which would not be fit, due to the exaggeration of the deductible amount of the VAT. The essential aim of the IRS inspector is to verify the correctness of the declared amount of the value added tax. It should also be observed whether the incorrectness is deliberate or whether it was due to misunderstanding, carelessness or the ignorance of the payer. In all cases judgment is necessary, as for the cases of negligence the amount to be paid must be corrected and accompanied by applying fines and / or penalties, and in the cases of intended fraud legal actions are to be applied in order to obtain a conviction. Deceitful deductions represent other methods for tax evasion and are undertaken based on fake invoices, invoices often used several times for deduction, or invoices related to purchases that have never been made. Thus there are examples of economic agents who have practiced the right to deduct the VAT due to the acquisition of goods which consisted in the property of other economic agents. In other cases noticed was the deduction of VAT on goods or services that were not included in the activities of the economic agent who purchased them. Registration errors seem innocent, but they occur frequently and have a high value; for example, some economic agents do not calculate the Value Added Tax at the receipt of advanced payments from customers but when the goods are delivered.Value added tax, intra-communitarian acquisitions, IRS inspector, deduction, taxpayer

Capture and Reuse of Knowledge in ICT-based Decisional Environments

Health care practitioners continually confront with a wide range of challenges, seeking to making difficult diagnoses, avoiding errors, ensuring highest quality, maximizing efficacy and reducing costs. Information technology has the potential to reduce clinical errors and to im-prove the decision making in the clinical milieu. This paper presents a pilot development of a clinical decision support systems (CDSS) entitled MEDIS that was designed to incorporate knowledge from heterogeneous environments with the purpose of increasing the efficiency and the quality of the decision making process, and reducing costs based on advances of in-formation technologies, especially under the impact of the transition towards the mobile space. The system aims to capture and reuse knowledge in order to provide real-time access to clinical knowledge for a variety of users, including medical personnel, patients, teachers and students.Clinical Decision Support Systems, Knowledge Management, Knowledge Interoperability, Mobile Interface, Object-relational Mapping

Romania and the Orthodox Church under the Communist Regime

Communism is an ideology opposing religion and Christianity through all its components. The conflict among them breaks through at all levels, from the level of thought to that of practical applicability. Communism in postwar Romania was installed not due to any mass sympathy but due to the involvement of the USSR and to some favourable political contexts made available to the Soviet leaders by the Western states from the anti-Hitler front. The elections in 1947 were a great farce which unfortunately received the approval of the great European powers. Romania was left voluntarily to the disposal of the USSR which imposed its own ruling model. The consequences at a political, social and military-strategic level have been so difficult to measure. For almost half a century most of Eastern Europe was dominated by communism. At a religious level, Christianity was oppressed under various forms and has subsisted due to some personalities who succeeded in applying a survival policy

The Orthodox Church approach for the Linguistic, Religious and National Rights of Romanians in Transylvania (1800-1925)

In Transylvania, the beginning of the modern ages continued to be marked by the Romanians’interest for their national and religious rights. Here we could mention only rare cases of benefic decisions of the state in favour of the Orthodox Church, as it was more of a silent fight, with dramatic accents.  On the occasion of the Great National Assembly in Alba Iulia, the Romanian historical confessions were represented at the highest level. We also remark the fact that all the ecclesiastic-jurisdictional differences and animosities disappeared before the national interest, especially the sincere desire to observe the national will being of first importance.&nbsp

Collaborative Decision-Making: Concepts and Supporting Information and Communication Technology Tools and Systems

Collaboration means in substance that several entities such as humans, computers, robots, enterprises and so on jointly perform a certain task instead of working individually so that a better result could be obtained. Decision-making is a specific form of activity, commonly carried out by human agents, which is meant to eventually select a certain course of action which is expected to result in attaining a desired result. The chapter is meant to present a concise and balanced view of the basic concepts and main classes of supporting information and communication tools and systems regarding decision-making processes carried out by several collaborating human agents called participants. The reasons for collaboration are briefly explained followed by an exposure of collaboration application in the multi-participant decision-making settings. Having presented the classification of decision problems and decision-making units, the main phases of a specific multi-participant form of Herbert Simon’s decision process model are described followed by the presentation of two main forms of close and soft collaboration, namely consensus building and crowdsourcing, respectively. The need for technology support offered to collaborating participants is justified and two main classes of decision supporting systems, namely Decision support systems and the ever more largely used platforms, are addressed. A practical example of an open ended and evolving platform is presented. Open questions about the further role the information and communication tools in multi-participant decision-making processes are eventually formulated from two perspectives, digital humanism and dataism, respectively

‘A Potaissa Napocae MP X’. Trajan’s imperial road and the mansio from Aiton (Cluj County)

Nowadays Aiton is a small village located in the center part of the Cluj County, between Turda and Cluj-Napoca. At Aiton, during the Roman times, an important rural settlement was established, in close relation with the main road of Roman Dacia. Archaeological investigations in the area of this village were carried out mostly in the last century, but most are accidental discoveries. During the Roman period, Aiton was probably an important rural settlement within the territory of Potaissa, and we suppose that a taberna was set up here. Why? First, because of the distance from Potaissa: 10 Roman miles. Second, because of the discoveries within the territory of the village. My purpose is to analyze, interpret and map all data available. Based on what we know so far, I was able to distinguish two areas with Roman discoveries. One is located in the northern part of the village, close to the Roman road. I reached the conclusion that in this part of the village we should locate the former taberna. The other area in located in the eastern part of the village. I concluded that we should locate the rural settlement here. All in all, these data allowed me to conclude that Aiton represented, during Roman times, an important settlement between Potaissa and Napoca

Comparative Study of the Liver Anatomy in the Rat, Rabbit, Guinea Pig and Chinchilla

In liver surgical and histological research, small rodents are the most used experimental models. Although the small animals liver is typically lobulated and its macroscopic appearance do not resemble that of the compact human liver, a high degree of lobulation equivalence, allow the use of small rodents in biomedical research. The macroscopic anatomy of the liver of the rat, rabbit, guinea pig and chinchilla was studied from a comparative standpoint. The topography, lobulation and the connection elements of the liver were examined by detailed in situ observation and explanted liver of forty specimens.The rat liver (Hepar) consists of four distinct lobes of different size: the left lateral lobe - LLL (Lobus hepatis sinister lateralis), the median lobe - ML, the right lobe – RL (Lobus hepatis dexter) and the caudate lobe CL (Lobus caudatus). The largest lobe was the median lobe. The rabbit liver consists of five lobes: left lateral lobe - LLL, left medial lobe - LML (Lobus hepatis sinister medialis), right lobe - RL, quadrate lobe – QL (Lobus quadratus) and caudate lobe - CL. The most developed lobe was the left lateral lobe. The caudate lobe had a very narrow attachment on the hilar region. The guinea pig liver show six lobes: left lateral lobe - LLL, left medial lobe - LML, right lateral lobe – RLL (Lobus hepatis dexter lateralis), right medial lobe – RML (Lobus hepatis dexter medialis), quadrate lobe - QL and caudate lobe - CL. The largest lobe of this specie was the left lateral lobe. In chinchilla liver showed four lobes like in the rat. In the rats the most developed hepatic ligament was the falciform ligament (Lig. Falciforme hepatis) which spans from xyphoid process of the sternum and diaphragm to the liver, beginning at the interlobular fissure. The coronary ligament (Lig. Coronarium hepatis) was well developed in all rats. Interlobular ligaments connect the left lateral lobe with the upper caudate lobe. In rabbits, guinea pigs and chinchillas the connection elements were represented by the falciform ligament, coronary ligament, right (Lig.triangulare dextrum) and left triangular ligaments (Lig. Triangulare sinistrum), hepatorenal ligament (Lig.hepatorenale) and hepatoduodenal ligament (Lig. hepatoduodenale) with varying degrees of development.Based on detailed study of the macroscopic anatomy of rat, rabbit, guinea pig and chinchilla a proper experimental model in liver research, could be assessed. In this regard, the vascular anatomy of the liver in the mentioned species is of a great importance and it is subject of another report

Praetorium and the Emona–Siscia–Sirmium–Tauruno road in the ancient geographical and epigraphic sources

V prispevku avtor navaja nekatere nove ugotovitve o rimski cesti in cestnih postajah ob cesti Siscia–Sirmium vzdolž reke Save, izpričani na Tabuli Peutingeriani in Antoninskem itinerariju. Rezultat primerjave razdalj med naselbinama, omenjenima v obeh itinerarijih, je poskus nove datacije obeh antičnih kartografskih virov. V diskusiji je izpostavljen problem toponima “Incero sed mansio augusti in pretorio est” na Antoninskem itinerariju, primerljiv s cestno postajo Ad Praetorium/Praetorium na Tabuli Peutingeriani. Po mnenju avtorja obstajajo trdni argumenti, da se traso vzdolž reke Save uvrsti med eno najzgodnejših cestnih povezav v Panoniji. Cesta je bila osnovana kot vojaška komunikacija, a je kmalu postala ena najpomembnejših povezav Italije z Balkanom. Brez dvoma je pomenila močno prometnico in cestne postaje vzdolž nje so v poznejšem obdobju ponujale potrebno oskrbo za javni transportni sistem. To se jasno izraža na Antoninovem itinerariju.Our contribution considers some data from the Peutinger map and the Antonine itinerary, regarding the mentioning of the Roman road and the stations along this road between the settlements Siscia and Sirmium, along the River Sava. To obtain new results regarding the dating of these two important ancient cartographic sources, I have compared the values of the distances between the settlements recorded in both these itineraries. I have also launched a discussion concerning the mentioning in the Antonine itinerary of the toponym Incero sed mansio augusti in pretorio est, comparable with Ad Praetorium/ Praetorium, recorded in the Peutinger map. In conclusion, I suggested that there are solid arguments in favour of rating the road along the River Sava as one of the earliest routes in Pannonia. Initially, it was a military communication artery, and, as in the whole of the Roman Empire, it became one of the important routes connecting Italy to the Balkans. It was clearly used intensively, and in the late period stations along this road served to supply the infrastructure necessary for the official transportation system. This late state of affairs is reflected in the Antonine itinerary