TAX CONTROL - PREVENTION AND CONTROL OF TAX EVASION

In this paper the author highlights the ways of preventing and combating tax evasion. For this purpose are highlighted the ways Tax Administration acts in the Romanian business environment to attract additional funds to the state budget.fiscal control, tax evasion, economic effects

FINANCIAL CONTROL EFFICIENCY IN ECONOMIC ENTITIES

In this paper the author presents ways to address issues of financial control efficiency of economic entities through tax administration of budgetary revenues.financial control, fiscal control, economic efficiency

THE ACTUALITY CONCERNING THE ISSUE OF PROPERTY IN THE NEW CIVIL CODE REPORTED TO THE CIVIL CODE IN FORCE

A reflex of any modern Nation’s wishing to express themselves as a stroke of its socio-economic development is the institutionalization of some legal rules which orders social relationships. This ordination must provide the strength of the social security harmony, the safety that produces the effects of some law relationships applicable fixing in the moment of dropping the progress in the development of that nation and those elements of progress must give them stability and ordering of contains constantly germs of construction. Institutional, this desideratum is possible to satisfy the institutional activities of coding. As the 19th century was, if we add to tackled, a century of great encodings, the codes of the stages of modern history, important encoders of this century were concerned about the modernization of law institutions from the feudal mentalities and the affirmation in the field of legislation of the national cultural spirit, which led to the building of different law systems, we believe that the revival of the legislation process repeats in 21st century, as a concern derived from the need to put right with parts of the contemporary world. The author tackles an institution of the civil law, one of the most important, over which put their social footprint emphasized that every period has succeeded in history. How is stipulated and handled the property defines any social system in the most accurate of its form. Nothing reveals more true shaping social relations, economic system construction than if they have legal milestones as outlined on the regulation of property. In this context, citing the need for organizing civil legal rules, a new civil Code was adopted, from which the author extracted relevant considerations concerning analytic regulations of the institution of propertyNew Civil Code, property right, civil liability, legal person, codification

Tunable ohmic environment using Josephson junction chains

We propose a scheme to implement a tunable, wide frequency-band dissipative environment using a double chain of Josephson junctions. The two parallel chains consist of identical SQUIDs, with magnetic-flux tunable inductance, coupled to each other at each node via a capacitance much larger than the junction capacitance. Thanks to this capacitive coupling, the system sustains electromagnetic modes with a wide frequency dispersion. The internal quality factor of the modes is maintained as high as possible, and the damping is introduced by a uniform coupling of the modes to a transmission line, itself connected to an amplification and readout circuit. For sufficiently long chains, containing several thousands of junctions, the resulting admittance is a smooth function versus frequency in the microwave domain, and its effective dissipation can be continuously monitored by recording the emitted radiation in the transmission line. We show that by varying in-situ the SQUIDs' inductance, the double chain can operate as tunable ohmic resistor in a frequency band spanning up to one GHz, with a resistance that can be swept through values comparable to the resistance quantum R_q = (h/4e^2) ~ 6.5 k{\Omega}. We argue that the circuit complexity is within reach using current Josephson junction technology.Comment: 11 pages, 9 figure

Heat transfer at a stretching/shrinking surface beneath an external uniform shear flow with a convective boundary condition

The heat transfer behavior of a viscous fluid over a stretching/shrinking sheet driven by a uniform shear in the far field with a convective surface boundary condition is studied. The boundary layer equations governing the flow are reduced to ordinary differential equations using a similarity transformation. Using a numerical technique, these equations are then solved to obtain the temperature distributions and the heat transfer rate at the surface for various values of Prandtl number, stretching/shrinking parameter and convective parameter. Dual solutions are found to exist for the shrinking case, whereas for the stretching case, the solution is unique