Effectiveness and Efficiency of Administrative Appeal Procedures: a Case Study on Tax Disputes in Romania

The aim of this article is to evaluate the effectiveness and efficiency of (internal) administrative appeal in tax or fiscal matters in Romania, in comparison to the more time and resource consuming court action against an administrative decision imposing fiscal obligations. In order to evaluate the effectiveness and efficiency of administrative appeals, we analysed data from the reports and documents issued by the Romanian National Agency for Fiscal Administration (NAFA) regarding efficiency related indicators, as well as dispute settlements and the amount of collected tax as effectiveness criteria. Furthermore, data regarding the results of the administrative procedure is compared to the results of the judicial procedure in terms of the number of admitted legal actions that annulled fiscal obligations. The results show that at least in the 2013–2017 period, the administrative procedure was both inefficient and ineffective since, on average, less than 7% of fiscal disputes were solved/settled in favour of the appellant. Moreover, the procedure was rather time consuming – although the disputes should have been settled in 45 days, the answer was provided after 70 days. Hence, the administrative procedure is often seen as a mere stepping stone toward subsequent legal/court actions, with no possibility to provide a satisfactory solution and thus lessen the workload of the court. Surprisingly, the taxpayers seem to consider the courts as a more favourable/efficient means as more than half of legal actions brought against fiscal administrative acts were settled in favour of the taxpayer, i.e. the fiscal obligations were annulled. The effectiveness of the preliminary administrative procedure was further analysed from multiple perspectives pertaining to the players that have a direct or indirect legitimate interest in this procedure. These are (i) the courts, which should/could benefit from a reduced workload if the procedure was effective, (ii) the taxpayers filing administrative appeals, which could have a feasible alternative to the time and resource consuming judicial means, and (iii) the fiscal bodies that issued fiscal administrative acts or that must respond to the appeals. The fact that this procedure is a mandatory predecessor of the judicial one and not an alternative means of dispute resolution seems to significantly impede its efficiency and effectiveness. The results can serve as a basis to analyse and compare the respective data in other countries with similar legal and tax systems

Reducing Uncertainty in Romanian Public Finances: Forecasting Models for Revenue Collection

AbstractAlthough practitioners (decision makers or public servants) can choose between different estimation techniques and models, data availability as well as their limited knowledge will often reduce the number of models which can be effectively used to forecast revenue collection. Going beyond a theoretic review of these methods and based on the assumption that time series analyses are the best balanced alternative from the perspective of accuracy (benefits) and resource usage (costs), the paper will inquire which technique can be used in order to estimate the levels of local revenue collection in Romania. As such, three time-series analyses, namely the Simple Moving Average (SMA), Exponential Smoothing (EXS) and Transformation Moving Average (TMA) are used to create estimates for 2011 based on revenue collection levels of 3228 Romanian territorial - administrative units for the 2008-2010 periods. In order to identify which of the three best fits the data, the estimates made with SMA, EXS and TMA were compared (in SPSS using the Paired sample T Test) with the actual 2011 data. Since the difference between the TMA estimates and the actual data are the only ones that are not statistically significant, the paper argues that the TMA is the best fitted time series techniques for this particular type of data. Furthermore, in order to assess the accuracy of the TMA as a medium term forecasting technique, revenue collection levels will be analyzed according to the type of community for both for the actual 2008-2011 data and a predicted (2012-2015) period

Fault Detection in Three-phase Induction Motor based on Data Acquisition and ANN based Data Processing

The main objective of this paper is to investigate how a failure in the functioning of a normal electrical system represented by a three-phase asynchronous motor will modify the voltages and currents present in the system and if it is possible to design a system that is able to automatically detect the fault, based on the use of modern data acquisition system and powerful computer processing capabilities. The detection of faulty signals is realised using Feedforward Artificial Neural Networks

Neurosurgical cadaveric and in vivo large animal training models for cranial and spinal approaches and techniques — a systematic review of the current literature

Introduction. Due to its high complexity, neurosurgery consists of a demanding learning curve that requires intense training and a deep knowledge of neuroanatomy. Microsurgical skill development can be achieved through various models of simulation, but as human cadaveric models are not always accessible, cadaveric animal models can provide a reliable environment in which to enhance the acquisition of surgical dexterity. The aim of this review was to analyse the current role of animal brains in laboratory training and to assess their correspondence to the procedures performed in humans. Material and methods. A Pubmed literature search was performed to identify all the articles concerning training cranial and spinal techniques on large animal heads. The search terms were ‘training model’, and ‘neurosurgery’ in association with ‘animal’, ‘sheep’, ‘cow’, and ‘swine’. The exclusion criteria were articles that were on human brains, experimental fundamental research, or on virtual simulators. Results. The search retrieved 119 articles, of which 25 were relevant to the purpose of this review. Owing to their similar neuroanatomy, bovine, porcine and ovine models prove to be reliable structures in simulating neurosurgical procedures. On bovine skulls, an interhemispheric transcalosal and retrosigmoid approach along with different approaches to the Circle of Willis can be recreated. Ovine model procedures have varied from lumbar discectomies on sheep spines to craniosynostosis surgery, whereas in ex vivo swine models, cadaveric dissections of lateral sulcus, median and posterior fossa have been achieved. Conclusions. Laboratory training models enhance surgical advancements by familiarising trainee surgeons with certain neuroanatomical structures and promoting greater surgical dexterity. The accessibility of animal brains allows trainee surgeons to exercise techniques outside the operating theatre, thus optimising outcomes in human surgical procedures

Can SARS-CoV-2 Induce Uterine Vascular Anomalies and Poor Contractile Response?—A Case Report

We are reporting a case of a 36 year-old Severe Acute Respiratory Syndrome Coronavirus-2 (SARS-CoV-2) positive hypertensive primigravida with postpartum uterine atony that required emergency subtotal hysterectomy at Saint John Hospital Bucur Maternity Bucharest. The maternity was designated as the Coronavirus Disease 2019 (COVID-19) Maternity for Bucharest and Ilfov County since March 2020. The patient was mildly symptomatic for SARS-CoV-2, infection confirmed with reverse transcription polymerase chain reaction (RT-PCR). The caesarean section was performed and a live male fetus was born, 2630 g and Apgar Score of 9 (the male fetus was negative for SARSCoV-2). Postpartum hysterectomy with adnexal preservation was performed because of uterine atony. The postoperative evolution was favorable. The patient was discharged with her baby 10 days after birth. Given the limited resources, the placenta, the umbilical cord and the uterus were not tested for SARS-CoV-2. The pathology exam revealed that on the maternal side there were specific uterine atony lesions as well as endometrial and miometrial ischaemia. The placenta had nonspecific findings: chronic ischemic lesions with small villi, fibrin deposits in the materno-fetal interface. The peculiarity of the case is that we report the morphological findings of the placenta and uterus resulted from intrapartum uterine atonia in a patient with gestational arterial hypertension, premature birth and COVID-19. Further studies are required to characterize the pattern of such intricate conditions

Representative Bureaucracy in Romania? Gender and Leadership in Central Public Administration

This exploratory research is focused on two gender phenomena which can manifest in the public sphere (the glass ceiling and horizontal segregation), trying to connect these phenomena with the concept of representative bureaucracy in Romanian central public administration institutions. Using 2003-2015 data covering central public administration institutions (ministries and other government offices/departments) the analysis shows that the overall situation of women in these decision-making positions has improved considerably in 2011, ensuring the desideratum of gender equity (and possible fertile ground for a representative bureaucracy). However, the sudden shift observed in the data between 2010 and 2011 might be an unintended result of austerity pay cuts as men in decision-making positions migrated to the private sector due to financial reasons. Breaking down the data (according to the BEIS typology) provides (partial) evidence for the existence of sectorial segregation, as at the higher administrative ranks (level 1) there are more men than women in institutions with Basic functions (Government’s Office, European Funds, Foreign Affairs, Internal Affairs, Justice, National Defense), while the reverse is true for Socio-cultural institutions (Culture, Education and Scientific Research, Employment, Family, Social Protection and Elderly, Health, Youth and Sport).</p

Activităţile academice extracurriculare, performanţele şcolare şi angajabilitatea masteranzilor

Although universities use Extracurricular Academic Activities (EAA) as a marketing technique to attract students and boost their ratings vis-à-vis potential employers, their actual effects (positive or negative) are still debated. This research explored (both theoretically and empirically) the relationships between EAA, academic performances and employability (the perceived likelihood of graduates to find a job). According to quantitative empirical data, participation in EAA improves academic performances and although participation in EAA requires the same amount of time as normal coursework, the two activities seem to be in accordance with each other. Referring to the future, most respondents believe that universities should continuously develop EAA and are willing to recommend participation to their peers (believing that employers take into account participation in EAA when assessing candidates). The positive opinion regarding how EAA participation contributes toward finding a job can be explained by the perception that participation in EAA increases professional abilities, while EAA might represent a more convincing argument for employers than academic performances.Furthermore, the qualitative data shows that the professional and academic competencies (abilities) improved by participating in AAE coincide with the expectations of potential employers and that the overall quality of academic programs could be improved by institutionalizing EAA, multiplying and diversifying these activities, including strategic partners, and so on. </div

Parteneriatul public-privat în România: o oportunitate ratată

Although Romanian public and private (or non-governmental) organizations developed multiple forms of collaboration in the last two decades, none of these joint projects/programs/actions or activities took the form of a legally established public-private partnership (PPP). This policy failure becomes even more problematic considering that the initial legal framework for PPPs was developed and enacted since 2010 (Law no. 178/2010) and both public institutions as well as private or non-governmental organizations often showed openness to such partnerships (at least at a declarative level). Although a new legislation was adopted at the end of 2016 (namely Law no. 233/2016), looking back at the previous legislation can shed some light on this less than successful attempt at reforming and innovating Romanian public administration and the provision of public services.Going beyond a simple review of the theoretical underpinnings of PPPs, this paper analyzes specific administrative developments in Romania as well as the previous legislative approach set to provide legal foundations and backgrounds for public-private partnerships, while also taking into account similar developments at the European level. </p