The dimension of the underground economy, in Romania, in the period after 1989

In the period after 1989, the underground economy in Romania had a constantly ascendant evolution. In this article we think about the distinguishness of the underground economy level and of the real possibilities of Romanian economy through the dimension of the real total gross domestic product, providing a reason seriously enough to amplify the struggle against the phenomenon of the underground economy, especially as a result of our country’s integration in the European Union. Practically, starting with the 1st of January 2007, the internal struggle against the underground economy and the fiscal fraud (as assimilated phenomenon) becomes one of the interests of the community, because they will affect, from so on, no only the public budget but also the community’s.Romanian economy, underground economy, fiscal fraud, public budget

Diagnosing and monitoring diabetic macular edema: structural and functional tests.

Diabetic macular edema remains a major cause of visual impairment in adults despite the use of intensive glycemic control, photocoagulation therapy and new intravitreal drugs in the treatment of this disease. Although early diagnosis and treatment lead to better results, we still have patients who become legally blind. Therefore, better structural and functional characterization of this disease is necessary in order to customize treatment

THE PUBLIC PENSION SYSTEM COMPARATIVE STUDY BETWEEN ROMANIA AND GERMANY

Pensions are the main form of protection to citizens by the state social insurance. This paper aims to build a comparative study of the main categories of pension granted in the public pension system - the old-age pension in Romania and Germany. In an attempt to identify possible causes of the significant differences that exist today between the old age pension received by a Romanian and a German pensioner, this paper makes an analysis of key aspects regarding the settlement of public pension systems of the two states. Therefore, we will make a comparison between the main sources regarding the establishment of state social security, namely contributions due by employees and employers, how a pension is granted and how the public pension is calculated (Pillar I).public pension system, old-age pension, social security contributions, contribution stage, pension point

THE IMPACT OF TAX EQUITY ON INCOME TAX COLLECTION

Generally, during financial crisis benefits liable to taxation represented by revenues which have been generated, consumed or saved that create fiscal prelevation are variably reduced. An element that can have an influence is tax payers’ conformation degree, which is lower in these times and the natural trend of tax evasion is higher for objective reasons, we might state. The speed of reduction of taxable income during financial crisis is amplified when tax payers feel the tax duty as inequitable. In this paper I shall analyze the effects of the most recent two measures within tax policy in Romania, as far as taxing company profit is concerned, alongside with ensuring equity.fiscal policy, tax equity, fiscal civism, voluntary conformation, contributive capacity, tax evasion

Overall analysis of the tax evasion phenomenon and its dynamics in Romania after 1989

In this paper the tax dodger phenomenon is approached from the perspective of the tax evasion identified as a consequence of the fiscal inspection activity. Based on the data referring to the level and dynamics of the tax dodger phenomenon have been made appreciations regarding the fiscal discipline of the Romanian tax payer and to the attitude of the qualified organs in discovering and sanction of the fraudulent tax evasion, in the period 1995-2005. In this sense have been analyzed a series of indicators like: the number of verifications, the number of tax evasion cases, the frequency of tax evasion, the total value of the identified tax evasion, the real volume of the identified tax evasion, the medium measure of tax evasion, the penalty rate and the potential and effective multiplier of tax evasion. Also it has been realized an analysis on the capacity of the sums additionally drawn after the identification of tax evasion of financing the budget’s deficit. Thus, in 2005, the additionally drawn sums have exceeded the consolidated general budget’s deficit, but unfortunately, these have been received only in a proportion of 21, 4%, the receiving remaining difference, of 2,265,766 RON, representing 97,4% from the consolidated general budget’s deficit.tax evasion, Romanian economy, fiscal regulations, fiscal discipline

European tour-operators environmental risk management

European tour-operators have become more involved in building long-term relationships between tourists, governments and local communities across the world. Having an enormous economic and social potential tour-operators have the capabilities to inspire a significant movement towards tourism sustainability. This research presents case studies of three global tour-operators (TUI, Thomas Cook and Kuoni) that are deeply engaged in ecological initiatives. Data concerning environmental protection, nature conservation and sustainable development in their source markets and tourism destinations have been integrated in order to reveal a common environmental risk assessment (ERA) framework. This study also identified a shift between Western and Eastern Europe tour operators in terms of environmental management initiatives

COMPANY DEVELOPING IN INTERNATIONAL BUSINESS: CASE STUDY

In the present world having connections across borders becomes a competitive advantage. The easy access to a constant stream of information is making the opportunities countless, adding to the equation that the Internet and supplementary techniques such as different types of software are still very young, the opportunities will keep on emerge. There are still great gaps in terms of technology between countries, which enables fast growing companies to fill a niche and gain new market shares due to their technological lead and managerial practices. This research has put the emphasis on creating a guiding discussion on how an international expansion strategy could be formulated.tour operator, risk, globalization, strategy

The impact of the bank credits on the sustainable development of the real sector in the Republic of Moldova

The reformation and consolidation of the credit system is one of the factors that can stimulate national economic growth. In this context, the presentation is emphasizing the problems and proposals referring to the consolidation and sustainable development of the real sector through the bank credits. As well, it remarks the possibilities of decentralization of the national credit system, through the diversification of the types of credit institutions and financial products, both in urban and rural areas that could cover the financial necessities of all branches and spheres of the national economy.bank credits, real sector, interest rate, sustainable development, bad credits, volume of credits

Investigating nano-structured domains within ionic liquids: the effect of cation change on thermal equilibrium and relaxation of spiropyran and spirooxazine.

The established belief that ionic liquids (ILs) behave as homogenous solvents such as that observed in molecular solvents has been challenged.1, 2 Previous use of solvatochromic probe dyes has allowed for the traditional parameter of ‘polarity’ to be determined.3 These values were compared to the kinetics of the photochromic spirocyclic compounds spirooxazine (SO) and spiropyran (SP). The nature of SO substituents limit the ability of hydrogen bond formation and so relies primarily on electrostatic interactions with the solvent system. Such an increase in solute freedom would be expected to increase the ability of the molecules to dissociate and migrate within the solvent system. A polarity-kinetic relationship for spirocyclic compounds has been established in molecular solvents with increasing polarity exhibiting decreased rates of thermal relaxation from the coloured merocyanine (MC) form to the spiro (SO/SP) form.4 However, thermal relaxation of SO in ionic liquids fails to present a correlation between polarity and kinetics. Kinetic studies were further enhanced by analysis of the relaxation process using thermodynamic parameters of activation. Previous studies have (primarily molecular modelling) proposed that ionic liquids possess a structured in-homogenous structure containing distinct areas of polar and non-polar regions.5 The probe dyes used to examine parameters such as hydrogen bonding (Kamlet-Taft) and polarity (ET30) may only examine a particular region in the solvent. This means that the probe molecules may solvate in one region while compounds such as SO may interact in another region completely and therefore not allow for correlation of polarity to thermal relaxation rates observed. The closed form is a neutral compound exhibiting non-polar characteristics. MC, due to its zwitterionic nature, is in contrast highly polar. We believe that the size and ratio of polar to non-polar regions may be a critical factor in the process of SO thermal relaxation. Increasing non-polar regions may encourage the SO form by shifting equilibrium and encouraging migration and facilitate enhanced closure of MC within the solvent system. Thermal relaxation of SO may therefore allow for confirmation of the theory of IL structuring. Due to the large range of ILs possible, a correlation in structural effects and a quantifiable change may aid in a more detailed understanding of ILs and facilitate customisability of the liquids to meet specific polarity/solvation requirements

Exploring the eco-attitudes and buying behaviour of Facebook users

Eco-friendly consumers’ attitudes are becoming increasingly frequent, recent research indicating that pro-environmental purchase behaviour not only lower costs on the long term, but also enhance business stakeholders’ and consumers’ confidence in high added value products and services. This paper undertakes an interdisciplinary research on how social media (i.e. Facebook) can influence users’ perceptions and buying behaviour related to five categories of ecological products and services (eco-food, eco-tourism, eco-housing, eco-textiles and eco-beauty & cosmetics). This research investigates how ecological products and services could gain popularity and overpass the identified purchasing barriers (e.g. high prices, low awareness, low availability) via superior integration in consumers’ daily experiences with Facebook. The research findings indicate that Facebook represents an effective and innovative environment that could build the necessary links between green attitudes and consumers’ hearts and minds