CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX

The proper functioning of the European internal market would be impossible withoutfiscal harmonization. The main objective of fiscal harmonization process is the prevention ofdistortions of the competitive process and the attainment of an equitable allocation of financialresources between Member States. The aim is not to realize a uniform tax system for the MemberStates of the Union, but achieving a minimum level of harmonization of the national tax systems, inorder to prevent harmful fiscal competition between member States. The paper at hand presents themajor aspects of fiscal harmonization in general and some aspects of fiscal harmonization in thefield of value added tax (VAT) from an interdisciplinary perspective. The paper analyzes the majorlegal instruments used in the context of the harmonization process. It also refers to the mainobstacles in achieving the objective of harmonization, such as the rule of unanimity at the adoptionof measures at the Union level and proposes some solutions. The authors also try to explain why thedirectives are the mainly used legislative instruments in the context of harmonization process. Theultimate objective of the recent adopted EU tax rules in the field is the creation of a tax systembased on the principle of taxation at the origin, in order to reduce the administrative burden ontaxpayer and to prevent illegal capital movement between Member States. The final part of thepaper presents the major characteristics of the actual common system of VAT applicable in theEuropean Union and mentions some of the major obstacles in attaining the above mentionedobjective regarding the establishment of a more efficient tax system in the field of VAT.fiscal harmonization, EU tax policy, national tax systems, Value Added Tax (VAT), common VATsystem;

EUROPEAN UNION’S FINANCIAL INSTRUMENTS FOR ECONOMIC RECOVERY OF THE MEMBER STATES

The harsh conditions that marked the evolution of the Romanian financial system werestrongly marked by the manifestation of the global financial and economic crisis. In the earlyperiod of the crisis, the Romanian economy already passed through a period of growth in highrates, but accompanied by the accumulation of a crucial deficit and of an increasing short-termexternal debt. The domestic financial system is currently under pressure from international financialturbulences and the risks of a financial collapse are growing. The decrease of the financialfireworks with public money led to a greater importance given to the fiscal system. Generaly, the need to seek new funding sources and an increasing attention to how publicmoney is spent, were felt. An important role in Romania's economic recovery and thus inovercoming the adverse effects of the crisis is held both by external funding sources and by theeffort of the state institutions to attract local and national new sources of finance in the context ofintelligent management of monetary resources available to them. The purpose of this work is to give readers a quick view on some of the measures taken atthe community’s level to combat the effects of the global financial crisis, as well as on the mainstructural tools that are used at European level to ensure uniform development of EU’s regions byreducing disparities between regions, the context in which local authorities are responsible forattracting and managing financial instruments allocated for this purpose.economic crisis, funding instruments, economic recovery plan, public administration/localgovernment, European funds, public finances.

THE PUBLIC ADMINISTRATION COMPARED TO PUBLIC MANAGEMENT AND OTHER SCIENCES

In this paper we try to analyze the meaning of the public administration term. In our opinion it is necessary to be able to define exactly what public administration means but at the same time to clearly distinguish it from the other sciences. This is due to the fact that very often confusion is made between public administration and public management, public administration and bureaucracy or public administration and policy. Throughout this paper we hope to clarify some of the aspects related to what exactly distinguishes public administration from the above mentioned sciences and what are its own particularities.public administration, public management, new public management

THE CONDITION OF WASTE MANAGEMENT IN ROMANIA

The present article approaches a very important and actual theme and that is the problem of generating waste in Romania which, on one hand, affects the environment and human health, and on the other hand it reflects the inefficient way of using the natural resources in society. Probably the majority of us have thought or hoped that the natural resources are inexhaustible, but we can see today that the unwise exploitation of these resources is threatening our future. Waste management is a difficult and complex problem in Romania which is far from being solved according to the environment rules of the European Union. The worsening of the waste problem, especially of the domestic waste is generated by the significant increase of its quantity, as well as by the inappropriate way of solving different stages of waste processing.environmental protection; waste; waste management; reuse, reduce and recycle waste

The role of work-life balance practices in order to improve organizational performance

Well known in the literature as work life balance, the quality relationship between paid work and unpaid responsibilities is critical for success in today’s competitive business world. The issue of work-life balance has been developed in response to demographic, economic and cultural changes. The purpose of this paper is to establish whether work-life balance initiatives and practices can be considered as strategic human resource management decisions that can translate into improved individual and organizational performance. The results of a number of studies reviewed in this paper show the outcomes and the benefits of implementing worklife balance practices not only for employees themselves, but also for their families, organizations and society. Despite the fact that work-life conflict has significant business costs associated with lack of engagement, absenteeism, turnover rates, low productivity and creativity or poor retention levels, there are some factors of organizational work-life culture that may compromise availability and use of these practices What are the challenges for research and practice in the future? In the end of the article we propose several suggestions (guidelines) in order to improve our understanding, choice, implementation and effectiveness of work-life practices.peer-reviewe

Molecular Prognostic Factors in Gastric Cancer

Gastric cancer represents a major health problem worldwide. Literature data have demonstrated that gastric tumors present a high molecular heterogeneity, responsible for the process of carcinogenesis and dissemination. By revealing the molecular subtype of the tumor, it is possible to assess its behavior, the outcome of the patient, and the treatment approach, according to its genetic and epigenetic profile. This chapter aims to highlight some of the many different genetic mutations, epigenetic alterations, as well as aberrant signaling pathways involved in the pathogenesis of stomach cancers, each of these molecular abnormalities acting in a specific stage of the disease. Moreover, the manuscript describes the novel therapeutic agents that target some of these aberrant molecular signaling pathways. Unfortunately, only a few agents are currently part of the standard treatment of gastric cancer, while most of the others remain to prove their therapeutic efficacy in the setting of clinical trials. By discovering the different molecular subtypes of gastric cancer, as well as numerous classes of targeted molecular agents, in the future, we would be able to perform an individualized treatment, associated with maximum efficiency and less costs

CAT, GPX1, MnSOD, GSTM1, GSTT1

Oxidative damage at the DNA level may be promoted by high levels of reactive oxygen species (ROS), leading to genomic instability and increased neoplastic risk. Superoxide dismutase (SOD), glutathione peroxidase (GPX), and catalase (CAT) enzymes are implicated in the prevention of DNA damage by ROS. The aim of the study was to investigate the relationships between CAT C262T, GPX1 Pro198Leu, MnSOD Ala16Val, GSTM1, GSTT1, and GSTP1 Ile105Val polymorphisms and the risk of CML. No association was observed between CML and variant genotypes of GPX1, MnSOD, GSTM1, and GSTT1 polymorphisms in any of the investigated cases. Our study suggests that the homozygous variant genotype of the GSTP1 Ile105Val gene polymorphisms may be associated with the risk of developing CML (OR=2.5; 95% CI=1.08–5.7; P value = 0.02), while the heterozygous genotype of the CAT C262T polymorphism seems to have a protective effect against CML (OR=0.59, 95% CI=0.39–0.89, P value = 0.01). In most cases, no association was found between laboratory parameters and prognostic factors and the variant genotype of investigated gene polymorphisms. We concluded that CAT, GPX, MnSOD, GSTM1, and GSTT1 gene polymorphisms are not associated with the risk of CML. Variant genotype of the GSTP1 Ile105Val gene polymorphisms may contribute to the risk of developing CML

Therapeutic Use of Some Romanian Medicinal Plants

Romanian traditional medicine has an extremely old history. The Dacian knowledge of the curative properties of medicinal plants was documented by Herodotus, Hippocrates, Galen, and Dioscorides. It must be emphasized that modern chemical screening has confirmed the therapeutic properties of the medicinal plants used by the Dacians. More interesting is that Dacians used many of these herbs for different dishes. Practically, for Dacians, food was medicine. Recent research on some Romanian medicinal plants has highlighted their pharmacognostical importance. It is known that currently, the importance and dynamics of the research on medicinal plants in the area of drug discovery continues to increase worldwide. The main reason is not only the high efficiency of secondary metabolites in case of serious diseases (cancer, viral infections, malaria, etc.) but also the minimization of the side effects of the synthetic drugs

THE EFFECT OF AN ANTIMICROBIAL MIXTURE ON Cryptosporidium

Cryptosporidium is an enteric protozoan parasite that causes gastrointestinal disorders in humans and in a wide range of animals, mainly in calves. As there is no available efficient treatment for cryptosporidiosis, in this study we evaluated the effect of Auranta 3001, a natural feed additive on animal growth, number of days with liquid diarrhoea and oocyst excretion, mean oocysts/gram faeces and on biochemical and physical parameters. The study showed that calves fed with Auranta 3001 as a feed additive administered prior to infection with C. parvum, significantly reduced (P < 0.05) the number of days with liquid diarrhoea, the number of days with oocyst excretion, the number of days of antibiotic administration and mean oocysts/gram faeces. Moreover, the prophylactic administration of Auranta 3001, significantly (P < 0.05) reduced the percentage of calves with fever and increased the body weight at day 56. However, significant differences were not seen between IgG, total protein intake and haematocrit percentage. This study showed the efficacy of Auranta 3001 in reducing cryptosporidiosis manifestations in calves