Fiscal Amendments Required by Romania's Accession to the European Union

On the background of creation of a unitary fiscal system at the European Union's level, the legislative framework in Romania on the financial-fiscal field underwent a series of amendments with a view to achieve the objectives related to the extension of the taxation basis, to taking over the directives in the field from the European Union's legislation and to improvement and simplification of the regulatory environment. Next we shall try to summarize the main legislative amendments, by type of tax and fee entered into force after 1 January 2007 that directly affect both the business environment in Romania and every single citizen.amendments, accession, European Union, fee, tax, Member State, intra-Community acquisition, intra-Community delivery

The Political Other in Nineteenth-Century British North America : the Satire of Thomas Chandler Haliburton

In the first half of the nineteenth century, British North America was trying to find its way within the Empire and in North America. The American democratic and republican experiment offered the Canadian colonies an alternative that seemed both appealing and threatening. The Nova Scotian politician, historian, and satirist T. C. Haliburton articulated the fears of his time in a series of humorous sketches targeting a general audience and designed to spur a collective debate on the advantages and disadvantages of democracy. This article explores Haliburton’s political satire in parallel with the classic interpretation of democracy in America offered by Alexis de Tocqueville. Both authors wrote about American democracy at about the same time and related to the American model from without, being aware of the profound effect the new form of government could have on their own communities

THE RIGHT TO RETIREMENT IN THE "REVOLUTIONARY" VISION OF THE ROMANIAN CONSTITUTIONAL COURT

The study analyzes the general legal regime of pension rights, in the view of the Constitution and the current legislation, referring to the recent decision of the Constitutional Court no. 387/2018, which allowed an exception of unconstitutionality and it was found that the provisions of art. 53 par. (1) letter c) of the Labor Code are constitutional insofar as the phrase "standard age conditions" does not exclude the possibility for women to request the continuation of the individual labor contract under identical conditions with the man until the age of 65 years. Such a solution leads to the conclusion that the woman can, without being obliged to continue her activity until the age of 65, thus eliminating a rule which has long been in the legislation, considered by some specialists to be discriminatory, also embraced by the Constitutional Court by that decision

Aspects regarding the impact of the Administrative Code on the specialized central public administration in Romania. Special attention to the Ministry of National Education

The study aims to analyze the amendments made by the Administrative Code to the central specialized administration, in general and to the Ministry of National Education in particular. The adoption of the Administrative Code is a legislative event that will undoubtedly influence the evolution of the central, local and local public administration in general and of each of its constituent authorities in particular. Last but not least, it will bring benefits to the work of the state and the lives of citizens. A special analysis will give direct influence to the Ministry of National Education, given the significance of the public service it manages, that of education, in all its forms permitted by the Constitution: state, private and confessional. The way in which this central specialized authority achieves its competence influences not only the present, but also the future of a nation, through the institutionalized forms of education, preparing future generations

Teamworking under the microscope : employee behavior, job design and ideal compensation system

Nowadays teams are used in almost any organization as they are able to respond adequately to the changes from the business environment. Thus, the focus of this thesis is to analyse team working thoroughly by looking at individual team members satisfaction, behaviour and career prospects. Only by investigating first the individuals we can get a proper picture of how the team is functioning as the sum of individual efforts, commitment and relationships among group members shape the actual team. Which are the compensation schemes preferred by the employees? Are there any other types of non-monetary rewards that contribute to higher satisfaction or helping behaviour? And does it really payoff to be part of a team in terms of increase cooperation among group members and potential promotions? These are the research questions that I plan to answer in my dissertation. In the specific case of human resource management it is proper for companies to adapt their compensation systems to their team-based structures (Zobal, 1998; Shaw et al., 2001). However, there are few studies about the effect of the new compensation design on employee satisfaction and helping behaviour. In line with equity theory and theory of cooperation it is important to investigate which other variables that managers can control influence team members satisfaction and cooperation. However, most prior research has studied the relationship between perceived fairness with pay and job satisfaction (Donovan, Drasgow & Munson, 1998; Masterson et al. 2000; Haar & Spell, 2009; Casuneanu, 2010) but little is known about the specific effects of different types of compensation applied on team member satisfaction and citizenship behaviour. Another variable considered to influence satisfaction and other positive work-related attitudes (i.e.cooperation), is autonomy, regarded by the literature as a non-monetary reward (Lawler, 1971). Nevertheless, previous research was either theoretical (Predergast, 2002; Raith, 2008) or considered autonomy at individual level (Karasek, 1979; Ortega, 2009). Given that there are few studies that take into account the influence of autonomy at team level the focus of this thesis is to study the effects of both individual and team-based autonomy on employee behaviour, satisfaction and career prospects. The contribution of this dissertation resides also in the introduction of both types of autonomy which are explored in detail and expected to work like a buffer that compensates for potential injustices of the reward system. While team working has proved to have advantages for productivity (Gomez-Mejia & Balkin, 1989; Hamilton, Nickerson & Owan, 2003), cooperation (Miller and Hamblin; 1963; Van der Vegt et al., 2003; Bamberger & Levi, 2009) and knowledge sharing (Siemsen, Balasubramanian & Roth, 2007) its effects on career advancement prospects received little attention. Furthermore and in line with employee learning theory and previous career development literature, the connection between productivity and promotion has been studied but the complex set of variables (at individual and group level) that affects advancement beyond this needs further investigation. The data that I use in this thesis comes from the fourth European Working Conditions Survey conducted in 2005 by the European Foundation for the Improvement of Living and Working Conditions1. This survey provides an analysis of working conditions in the 27 countries of the European Union, in the two candidate countries (Turkey and Croatia), in Switzerland and Norway. In total, nearly 30.000 individual workers were interviewed in face-to-face interviews in their own homes between September and November of 2005, but I kept mainly the observations referring to employees working in a team. The focus of this thesis is the team member given that it is essential to understand individual behavior and expectations in order to understand work groups. Once inside the team, individual satisfaction, cooperation and career opportunities have to be carefully looked at, as through a microscope, in order to analyze the underlying factors which influence them. I attempt to address this central theme through three essays, each one exploring a different research question and using the same dataset described above. Chapter 1 entitled The Antecedents of Satisfaction with Pay in Teams: Do Performance-based Compensation and Autonomy Keep Team-members Satisfied? aims to investigate the effects performance-based compensation and autonomy on satisfaction with pay in the context of team working. Given that previous literature suggests that organizations using team working should also change their compensation system accordingly, I aim at developing a complex perspective that considers the influence of different monetary and non-monetary rewards on satisfaction with pay. Drawing from agency theory, equity theory and theory of cooperation I predict that both piece rates and team-based rewards are associated with higher pay satisfaction. Moreover, I claim that autonomy in the form of both individual and team-based contribute to increased satisfaction with pay. Using a cross-sectional dataset of randomly selected European employees who are asked about specific working and living conditions, results confirm that both productivity based rewards and autonomy are important tools when it comes to determining employee satisfaction. Managers should know when to introduce rewards based only on individual merits so as to keep their workers motivated and when to give use autonomy as a buffer to compensate for potential fairness lacks in the payment system. In Chapter 2 entitled The Determinants of Helping Behavior in Teams I address the antecedents of helping behaviour in teams by looking at performance based compensation and autonomy. Given that previous literature has mainly examined each determinant separately, I aim at developing a complex perspective that considers their effect simultaneously. Using agency theory, social exchange theory and the theory of cooperation, I predict that piece rates and individual productivity payments decrease cooperation while and empowerment, at both individual and team level, leads to more helping behavior. This paper measures helping behaviour through the degree of assistance received by a team-member from other colleagues. We assume that workers receive help-from somebody else who may be called the good Samaritan- in two cases: first, when somebody else has something to gain if he or she offers help (for instance higher common reward or the perspective of receiving help himself) and second, when somebody else wants to help only because he or she can, this person being the Good Samaritan. I claim that a potential explanation that goes beyond compensation and autonomy refers to altruistic behaviour. Results yield support for the majority of the hypotheses confirming that managers could control their employees through either the compensation system or through autonomy in order to determine them to assist others. Practical implications are also identified and new directions for further research are proposed. In Chapter 3 entitled Team Participation and Career Advancement I study the relationship between team affiliation and career advancement. Given that previous literature has mainly examined the connection between productivity and promotion, it is interesting to analyze the complex set of variables that affect career prospects beyond this. Drawing from employee learning and career development literature I aim at investigating both the antecedents and consequences of team affiliation. I claim that both the level of education and tenure are associated with team participation while inside the group, together with individual and team-based autonomy, they lead to high career advancement prospects. The findings suggest that managers may prefer to select in teams employees who are highly educated or have a large history and experience with the organization and once inside the team, team affiliation, individual autonomy, higher education and team discretion in the form of team freedom over the choice of the group leader contribute to high career prospects as expected. The implication regarding attaining further education is in line with findings from Arrow (1972), Spilerman & Lunde (1991) and Chao & Ngai (2001) who consider education credential as an important signal about employee level of competenceEl foco de esta tesis es analizar el trabajo en equipo mirando a los miembros individuales del grupo la satisfacción, el comportamiento y perspectivas de carrera. Sólo mediante la investigación de los individuos podemos tener una idea correcta de cómo el equipo está funcionando siendo de hecho la suma de los esfuerzos individuales, el compromiso y las relaciones entre los miembros del equipo. ¿Cuáles son los planes de compensación preferidos por los empleados? ¿Hay algún otro tipo de recompensas no monetarias que contribuyan a una mayor satisfacción o al comportamiento de ayuda entre los miembros del grupo? Y realmente recompensa formar parte de un equipo en términos de incrementar la cooperación entre los miembros del grupo y promociones potenciales? Estas son las preguntas de investigación que tengo la intención de responder en mi tesis. Los datos que utilizo en esta tesis vienen de la cuarta Encuesta europea sobre las condiciones de trabajo realizada en 2005 por la Fundación Europea para la Mejora de Vida y de Trabajo. Este estudio ofrece un análisis de las condiciones de trabajo en los 27 países de la Unión Europea, en los dos países candidatos (Turquía y Croacia), en Suiza y Noruega. En total, casi 30.000 trabajadores individuales fueron entrevistados en las entrevistas cara a cara en sus propias casas entre septiembre y noviembre de 2005, pero analice principalmente las observaciones que se refieren a los empleados que trabajan en equipo. El objetivo de esta tesis es estudiar el miembro del equipo ya que es esencial para comprender el comportamiento individual y las expectativas a fin de entender los grupos de trabajo. Una vez dentro del equipo, la satisfacción individual, la cooperación y las oportunidades profesionales tienen que ser cuidadosamente examinados, como a través de un microscopio, con el fin de analizar los factores subyacentes que los influyen. Abordare este tema central a través de tres ensayos, cada uno explorando un tema de investigación diferente y utilizando el mismo conjunto de datos descrito anteriormente. Capítulo 1 tiene como objetivo investigar los efectos de la compensación y la autonomía en la satisfacción individual con goce de sueldo en el contexto del trabajo en equipo. Teniendo en cuenta que la literatura previa sugiere que las organizaciones con trabajo en equipo también deben cambiar su sistema de compensación en consecuencia, quiero desarrollar una perspectiva compleja que tenga en cuenta la influencia de los diferentes premios monetarios y no monetarios en la satisfacción con goce de sueldo. Partiendo de la teoría de la agencia, la teoría de la equidad y la teoría de la cooperación mi predicción es que tanto a destajo y las recompensas basadas en el trabajo en equipo están asociados con la satisfacción más alta con el pago. Por otra parte, también afirmo que la autonomía tanto en la forma individual como en equipo contribuye a una mayor satisfacción con goce de sueldo. Los resultados, utilizando la base de datos descrita anteriormente, confirman que tanto la compensación basada en la productividad y como la autonomía son herramientas importantes a la hora de determinar la satisfacción del empleado. Los gerentes deben saber cuándo hay que introducir recompensas basadas únicamente en los méritos individuales con el fin de mantener a sus trabajadores motivados y cuándo usar la autonomía como un amortiguador para compensar posibles carencias en la equidad del sistema de pago. En el capítulo 2 estoy analizando los antecedentes de la ayuda en equipos mediante la compensación basada en el rendimiento y la autonomía. Dado que estudios anteriores han examinado cada determinante sobre todo por separado, este ensayo apunta a desarrollar una perspectiva compleja que tenga en cuenta el efecto de las dos al mismo tiempo. Partiendo de la teoría de la agencia, la teoría del intercambio social y la teoría de la cooperación, predigo que los pagos individuales en función de la productividad disminuyen la cooperación, mientras que el empoderamiento, tanto a nivel individual como al de equipo, lleva a un comportamiento más ayuda. Este artículo mide el comportamiento de ayuda a través del grado de ayuda recibida por un miembro del equipo de otros colegas. Asumimos que los trabajadores reciban ayuda de otra persona que pueda ser llamada el Buen Samaritano, en dos casos: primero, cuando alguien tiene algo que ganar si él o ella ofrece ayuda (por ejemplo, mayor recompensa común o la perspectiva de recibir ayuda de otros) y en segundo lugar, cuando alguien quiere ayudar sólo porque él o ella puede, esta persona siendo altruista, o el Buen Samaritano. Afirmo que una posible explicación que va más allá de la compensación y la autonomía se refiere a la conducta altruista. Los resultados apoyan la mayoría de las hipótesis confirmando que los gerentes podrían controlar a sus empleados ya sea a través del sistema de compensación o a través de la autonomía para determinarlos ayudar a otros. Las implicaciones prácticas están también identificadas y nuevas direcciones para futuras investigaciones propuestas. En el tercer ensayo estudio la relación entre la participación en el equipo y las promociones. Dado que en estudios anteriores se ha examinado sobre todo la relación entre la productividad y la promoción, es interesante analizar el complejo conjunto de variables que afectan las perspectivas de carrera más allá de este. Utilizando la teoría de aprendizaje de los empleados y la literatura de desarrollo profesional el objetivo de este 15 capítulo es investigar tanto los antecedentes como las consecuencias de la afiliación a un equipo. Sostengo que tanto el nivel de la educación y la tenencia se asocian con la participación del equipo, mientras que en el interior del grupo, junto con autonomía individuales y al nivel de equipo, conducen a altas perspectivas de promoción. Los resultados sugieren que los directivos prefieren seleccionar en los equipos a los empleados que tienen una educación alta o tienen una larga historia y experiencia en la organización y una vez dentro del grupo, ser parte de un equipo, tener autonomía individual, educación superior y gozando de autonomía a nivel de equipo -en forma de la libertad la elección del líder del grupo- conducen a altas perspectivas en la carrera, tal como se esperaba. La implicación con respecto a lograr un nivel alto de educación está en consonancia con las conclusiones de Arrow (1972), Spilerman y Lunde (1991) y Chao y Ngai (2001) quienes consideran la educación una importante señal sobre el nivel de competencia de los empleado

Fiscal Amendments Required by Romania's Accession to the European Union

On the background of creation of a unitary fiscal system at the European Union's level, the legislative framework in Romania on the financial-fiscal field underwent a series of amendments with a view to achieve the objectives related to the extension of the taxation basis, to taking over the directives in the field from the European Union's legislation and to improvement and simplification of the regulatory environment. Next we shall try to summarize the main legislative amendments, by type of tax and fee entered into force after 1 January 2007 that directly affect both the business environment in Romania and every single citizen

“From Minimalist Representation to Excessive Interpretation: Contextualizing 4 Months, 3 Weeks and 2 Days.”

The article examines the Romanian and American reception of Cristian Mungiu’s 4 weeks, 3 months, 2 weeks (2007), arguing that the film’s representational minimalism indirectly caused an excess of interpretation across cultural contexts. This overinterpretation was possible because the film’s aesthetic minimalism encouraged viewers to decode the story through the lens of their own cultural and political predispositions. The historical and social background against which American viewers consumed this story of an illegal abortion during communism shaped its meaning (and perceptions about its political relevance), plugging a rather obscure art-house Romanian film into the larger national debate over reproductive rights in contemporary United States. Thus, in its transition from the domestic to global marketplace, 432 was transformed from an act of amoral probing of the Romanian individual and collective memory about communism into a film about the controversial nature of particular individual choices, within the liberal capitalist paradigm