Romania’s Assent to the European Union – National Strategy

The historic context in which Romania’s steps regarding the assent into the communitarian structures are joined, can be placed under the sign of profound changes who interfered in the Romanian society after 1989 such as: the building of a democratic society and the instauration of a market economy, and also under the sign of a contradictory defiance among the European Union. Romania is the first central and eastern European country who established official relationships with the European Community. Romania addend to the European Union on the 1-st of january, 2007.adhesion, strategy, treat, Romania, European Union

ROMANIA’S ASSENT TO THE EUROPEAN UNION – NATIONAL STRATEGY

The historic context in which Romania’s steps regarding the assent into the communitarian structures are joined, can be placed under the sign of profound changes who interfered in the Romanian society after 1989 such as: the building of a democratic society and the instauration of a market economy, and also under the sign of a contradictory defiance among the European Union. Romania is the first central and eastern European country who established official relationships with the European Community. Romania addend to the European Union on the 1-st of january, 2007

Performance Management and Monitoring of Internal Audit for the Public Sector in Romania

Performance management is an on-going process, which has an essential component part, performance measurement, which involves the identification, supervision and communication of performance results, through the relation to a set of performance indicators. Based on the assessment results, corrective measures are established to ensure attainment of targeted results, offering a feedback, essential for the decision grounding enhancement, at all levels: strategic, operational or individual. As concerns performance management in public institutions in Romania, The Code on managerial internal control provides a hierarchy type model, in the framework of which, the head of the public entity, which is on the first level, needs to provide for performance monitoring for each objective and activity, through the intermediary of relevant quantitative and qualitative indicators, including referring to economy, efficiency, and effectiveness. Given the importance of the internal audit in the process of performance management, identifying solutions for continuous improvement of the public internal audit was subject to a study that was based on questioning public sector auditors on how to monitor the performance of public internal audit activity. Considering issues arising, the article proposes a series of directions for improving the monitoring of the performance of public internal audit activity in the public sector

The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices

The issue of collecting tax resources to the consolidated budget has determined and still determines difficulties which cannot be neglected in all the former socialist countries of the Central and Eastern Europe. From the Members States of the European Union, Romania is the country with the highest VAT Gap between EU Member States: 41%, compared to a European average of 15.2%. One solution tried to solve this problem was the regulation of mandatory use of electronic cash registers with fiscal memory. In this way, it was considered that a better highlight and also a tighter control of economic transactions will be achieved, from a fiscal point of view. In our study, we analyze, for the Romanian context in the postEU accession, whether the mandatory introduction of these devices in recording commercial transactions has had a significant impact on VAT collection. The study includes two stages of the analysis: in the first stage we estimated the influence of VAT rate variation on the degree of the VAT collection. Then we used the residual component to test the influence of EFDs’ mandatory introduction on VAT collection or on fiscal efficiency. The results indicate an improvement in the collection of VAT but also a decrease in the efficiency of fiscal collection

Laser Therapy in Perianal Fistulas

(1) Background: Perianal fistula represents a chronic local suppuration, and recurrent or incorrectly treated, this pathology has a negative effect on the life of patients. (2) Methods: A 12-month prospective study was conducted with a study group (patients at the second presentation) and a control group (patients at the first presentation). The BTL-6000 brand laser has 50 times the maximum power of conventional laser devices with an unmatched wavelength of 1064 nm and a tissue penetration power of up to 10 cm. It is highly effective in speeding up healing and pain management (3) Results: Transcutaneous high-intensity laser therapy of perianal fistulas proved effective with a promising positive impact on both symptomatology and local signs in the study group. As for the patients in the control group, 37 of them required a second hospitalization due to the recurrence of symptoms and to whom the same laser therapy was applied. (4) Conclusions: A beneficial and positive effect was observed in our study, mainly on the symptoms determined by the appearance of the perianal fistula, both in the short- and long-term. High-frequency laser therapy is of major importance, considering the lower costs compared to surgery as well as the discomfort created during local treatments

Laser Therapy in Perianal Fistulas

(1) Background: Perianal fistula represents a chronic local suppuration, and recurrent or incorrectly treated, this pathology has a negative effect on the life of patients. (2) Methods: A 12-month prospective study was conducted with a study group (patients at the second presentation) and a control group (patients at the first presentation). The BTL-6000 brand laser has 50 times the maximum power of conventional laser devices with an unmatched wavelength of 1064 nm and a tissue penetration power of up to 10 cm. It is highly effective in speeding up healing and pain management (3) Results: Transcutaneous high-intensity laser therapy of perianal fistulas proved effective with a promising positive impact on both symptomatology and local signs in the study group. As for the patients in the control group, 37 of them required a second hospitalization due to the recurrence of symptoms and to whom the same laser therapy was applied. (4) Conclusions: A beneficial and positive effect was observed in our study, mainly on the symptoms determined by the appearance of the perianal fistula, both in the short- and long-term. High-frequency laser therapy is of major importance, considering the lower costs compared to surgery as well as the discomfort created during local treatments