APPROACHES REGARDING THE TAX EVASION IN ROMANIA

In any economy, the main purpose of the tax system is to provide a solid and stable source of government revenue. On the other hand, a tax system should aim to enable the country\'s economic development and support disadvantaged groups. Achieving these objectives should be accompanied by a continuous preoccupation of the tax administration to increase its efficiency. In this process, a particularly important factor consists in reducing the tax evasion, given that it contributes to a diminution in terms of efficiency within the state structures, while being a factor of corruption. Over the past 20 years, in Romania, the presence of tax evasion has reached relatively large dimensions in both the economic area and the underground economy, where the phenomenon is widespread. Taking the road from the particular to the general, distinguishing the legal tax evasion from the fraudulent one, this paper aims to answer the question: Why is it necessary to control the tax evasion phenomenon and how to do this? This question aims at achieving the following objectives: distinguishing between the legal and the fraudulent tax evasion and the methods used by taxpayers to circumvent the tax obligations. First of all, reaching the objectives was assured by consulting a significant amount of work, that is to say publications of scientific claim, while making use of analysis, induction and deduction, significant volume of quantitative information was examined and submitted to professional reasoning. In literature, there are many Romanian and foreign authors reporting on the tax evasion issue while as far as specialised magazines are concerned, there are just a few discussing about the social protection issues or about the European experience in the tax adjustment whereby the states have gone over the years, such as: the Romanian Economic Journal, the Annals of the American Academy of Political and Social Review of Social Innovation and other authors such as Saguna & Tutungiu (1995), M. Duverger (1965), Carmen Corduneanu (1998), Hoanþã (2000). Research results and general conclusions on the issue of tax evasion in Romania are listed at the end of the paper.fiscality , tax evasion, blak labor, romanian taxpayer, the State

STAGES OF DEVELOPMENT WITHIN THE ROMANIAN FINANCIAL ACCOUNTING SYSTEM IN TERMS OF LABOUR PROTECTION FOR THE EMPLOYED WORKERS IN ROMANIA AND IN OTHER EUROPEAN COUNTRIES

This paper aims to highlight the main stages of development within the financial accounting system for the protection of the personnel engaged in Romania and at the same time, to compare it with the one of other European countries. The importance of the work consists in identifying forms of social protection through the legislative framework in order to achieve a diagnosis of Romanian social welfare. As a research model used in a particular study, the methodology includes information accompanying theoretical basis and methods for it. This paper contains a positivist tinge and it's constructive, going with the research's mainstream. Of course, one aspect is not left out: the critical approaches to the accounting referential standard concerning the protection of the staff in Romania as well as in Europe. The foundation of the research is represented by the last decades' economic reality. The work tries to find answers to the question: "How did the Romanian social protection develop and which was its legal framework?" The research type is a deductive one which means that the there's a way crossed from the general to the particular, starting from a theory which has as purpose applying the prediction itself and, at the same time, assuring a wider range of knowledge and being more operative. Information gathering was done through various methods such as quantitative and qualitative research and the pieces of information presented in this paper were collected from various sources such as published articles, books, legal documents, all from the economical field. Afterwards, the collection of the pieces of information was followed by data analysis. Having this as purpose, the following research methods and techniques have been applied: cross-section (analysis protection staff at a time) and longitudinal (protection of staff development in Romania), survey (protection of staff is described, compared and explained in Romania and the European context), non-participating observation (as statistical data) and analysis (collection, sorting and interpreting the information in the protection of staff in Romania). Research results and general conclusions concerning the information system for the protection of staff are listed at the end of the paper.social protection, stages of development, insured, labor code, social security accounts

Polysaccharide-specific memory B-cells predict protection against experimental human 1 pneumococcal carriage

RATIONALE: We have previously demonstrated that experimental pneumococcal carriage enhances immunity and protects healthy adults against carriage reacquisition following re-challenge with homologous strain. Here we have used a heterologous challenge model to investigate the role of naturally acquired pneumococcal protein and polysaccharide (PS)-specific immunity in protection against carriage acquisition. METHODS: We identified healthy volunteers that were naturally colonised with pneumococcus and, following clearance of their natural carriage episode, challenged them with a heterologous 6B strain. In another cohort of volunteers we assessed 6BPS-specific, PspA-specific and PspC-specific IgG and IgA plasma and memory B-cell populations prior to and 7, 14 and 35 days following experimental pneumococcal inoculation. RESULTS: Heterologous challenge with 6B resulted in 50% carriage among volunteers with previous natural pneumococcal carriage. Protection from carriage was associated with a high number of circulating 6BPS IgG-secreting memory B-cells at baseline. There were no associations between protection from carriage and baseline levels of 6BPS IgG in serum or nasal wash, PspA-specific or PspC-specific memory B-cells or plasma cells. In volunteers who did not develop carriage, the number of circulating 6BPS memory B-cells decreased and the number of 6BPS plasma cells 7 days post inoculation. CONCLUSIONS: Our data indicate that naturally acquired polysaccharide-specific memory B-cells, but not levels of circulating IgG at time of pneumococcal exposure, are associated with protection against carriage acquisition

ABORDĂRI CONTABILE ŞI FISCALE PRIVIND SISTEMUL PUBLIC DE PENSII ÎN ROMÂNIA

The paper aims to address the accounting and tax issues related to public pension system inRomania. In the paper there are references to the manner in which how pension funds aremanaged in other European countries. Due to the difficult situation that Romania is facingnow, the public pension system suffers improper correlation of income and expenditure tofinance social security systems. In such a fragile situation, the number of beneficiariesbeing so large and the number of taxpayers so small it is not easy to maintain a financialbalance

Using Semiochemicals for Coleopterean Pests in Sustainable Plant Protection

Since the early twentieth century, chemical industry provides farmers large amounts of synthetic chemicals used as fertilizers and pest control products. Agriculture became intensive and the crop yields and the profit increased dramatically. Tons of toxic material for crop protection and fertilization were scattered through the gardens, fields, and orchards. But all these chemicals affect the environment, with serious negative consequences for humanity, today and tomorrow. Since 1959 until today many researchers observed and discussed the disadvantages of chemical methods of combating harmful insects and misapplied their disruptive action on cultivated ecosystems. Integrated pest management (IPM) is a process used to solve pest problems with minimum risks to people and environment. The objective of the researches presented in this chapter is to obtain and testing “semiochemicals”—pheromones, involved in intraspecific communication, into environmentally compatible strategies, to reduce pest populations under economic damage thresholds. Insect that are monitored and mass trapped in proposed IPM strategies are potato pest, Colorado potato beetle, Lepidoptera decemlineata Say (Coleoptera, Chrisomelidae); corn pests, West Corn Rootworm Diabrotica virgifera virgifera (Coleoptera, Chrisomelidae); and six-spined bark beetle Pityogenes chalcographus (Coleoptera, Scolitydae) pest in coniferous forests