THE TAX SYSTEM AND TAXPAYERS BEHAVIOR

The aim of the paper was to examine the behavioural coordinates of tax subjects and the intensity of the interaction between taxpayers and authorities. Research on the behaviour of subjects of the tax system is justified given the tension existing between taxpayers, on the one hand, and the tax system, on the other. The tax systems of the world have been classified into two models: antagonistic and synergistic. As long as in Romania the tax elements have been and continue to be an overwhelming burden on taxpayers, their behaviour has evolved and adjusted to a negative outlook. This type of behaviour, associated with the behaviour of tax authorities built on lack of trust and virulent anti-tax avoidance strategies, has generated a tense and antagonistic tax environment

Cluster Analysis of the EU Countries in Terms of Labor Market Indicators

Abstract: Dynamics of main indicators in the EU labor market context reflects that the EU labor market as whole remains tense, and that differs substantially from one country to another. This paper includes an analysis of recent developments in labor market participation, employment, unemployment, education level with special concerning on data disaggregated by age and sex. Paper aims to group the EU countries according to key indicators of the labor market for gaps and similarities identification in order to achieve the objectives of cohesion policies at EU level. To achieve this propose it was used hierarchical cluster analysis method.    

Key skills development at firm level in regional perspective - case study for Romania

In view to define the need for change in the knowledge economy perspective an important place is occupied by the key competences development. In the new global context, with the digital and knowledge economy emergence"company expects current and prospective employees to bring this set of skills to the workplace".(a- Learning for the 21st century) . Some key competences are already recognized with transversal value by the employers - the ability to think creatively and logically in order to identify, formulate and solve problems, the ability to synthesize information, the ability to develop new skills, applying knowledge to the new situations, communicating, collaborating, making decisions and included into the "learning skills" literature etc. Based on the results of the Survey applied at national level, representatively at region NUTS 2 level, in Romania in 2008, we try to develop the firm perspective regarding the demand for the key skills development in regional perspective on medium term. (a)***, Learning for the 21first Century, A Report and Mile Guide for 21st Century Skills, pg.7, www.21scienturyskills.or

The determination of individual mass transfer coefficients in liquid-liquid extraction

An improved Lewis cell has been used as an efficient method to determine the mass transfer coefficient for any ternary multi-component system. In this paper the individual mass transfer coefficients were determined for three ternary systems: water-acetone-carbon tetrachloride water-acetone-chloroform and water-acetone-toluene, using the improved Lewis cell. Criteria! equations were developed to calculate the mass transfer coefficients when one or both (organic and aqueous) phases were agitated and when solute transfer occurs in both directions

On the activity of some intestinal enzymes in Cyprinus carpio, Aristichthys nobilis and Carassius auratus gibelio species

The present paper develops a comparative analysis on the activity of some enzymes (amylase, pepsin, trypsin) from the median part of the gastro-intestinal tractus, known as involved in the hydrolytic degradation of exogenous glucides and proteins, in three, two summer-old fish species, from a system of controlled growing. Both the amylase and the peptid-hydrolases under investigation evidenced a quite obvious enzymatic activity, variable from one species to another, the maximum values being attained, each time, in the case of Cyprinus carpio species

Cytogenetic studies regarding two species of inula: Inula spiraeifolia L. and Inula hirta L.

<p>In the present paper are described the karyotypes and the morphological traits of the chromosomes of two<br />species of Inula: Inula spiraeifolia L. and Inula hirta L. We have used achenes of the two species. After germination the<br />roots were prefixed in 0,2% colchicine, fixed and stained according to Feulgen method. The karyotype of Inula<br />spiraeifolia L. (2n=16) is highly symmetrical with small length metaphasic chromosomes. All the eight pairs are<br />classified as median chromosomes. All studied specimens were diploid. We have realized two variants of karyotype for<br />Inula hirta L. (2n=16). In both cases the eight pairs are classified as median and submedian chromosomes. Also no<br />polyploidisation phenomena were observed. As we know, this paper is the first report of karyological analysis of these species in Romania and our results are convergent with the data reported by foreign authorsl.</p

Models for the analysis of the labor market in Romania

During the transition to a market economy put the urgent problem of using labor and unemployment. Increasing labor resources has been accompanied by a continued reduction in employment and a rise in unemployment. The government tried to initiating programs, including external funding, job creation, but compared to the massive layoffs that occurred following the restructuring of sectors, the number of new jobs created has proved insufficient. A significant aspect is given by the increase of population employed in agriculture, characteristic of underdeveloped countries. Modalities of intervention in support of reducing unemployment and increasing employment can be active and passive character

CARDS MARKET – A RESISTANT MARKET TO CRISIS

At the same time with the development of market and consumer behavior of Romanians, the growth rate of cards market accelerated. Of course, infrastructure and acceptance network were very important, they are the factors that allowed the widespread use of cards. Currently, any natural person or legal entity is engaged in commercial relationships involving financial transactions, the electronic payments having an important role, representing virtually future transactions, both nationally and across borders. The financial institutions have made a more rapid segmentation of the portfolio of cards and began to focus increasingly on services and benefits situated behind the payment instruments. Meanwhile, cardholders were becoming more educated and sophisticated, knowing what to ask of cards. More, many financial institutions have adapted so that network to accept chip cards. On the Romanian market, the chip cards will increase which are much more effective in terms of security transactions, as well as for co-branded cards, that offers the possibility of the loyalty of the customers. They will try to get as many benefits from different types of cards, but at the same time, they will focus on niche products, business cards, cards for shopping or for payment of public services. The scientific paper aims to capture aspects that emphasize the fact that the permanent market monitoring and the continuous adaptation of it will become necessary for the next period. The current client is more demanding, more educated and less tolerant in the relation to the suppliers of any kind and especially with those of financial services. The tendency to use co-branded cards for everyday payments will increase as merchants and issuing banks will attach more and more benefits on these cards, which will ultimately increase trading volumes on the card to merchants. The bank clients benefited of the cutting - edge technologies, of dual cards functionality - debit and credit

Correlations between Expenditure and Employees in R&D Activity by Performance Sectors from Romania

In the context of increased competition in the recent years, the innovation has become a key factor in economic development through better use of opportunities, capturing new markets and creating high quality jobs. A crucial element for achieving innovation is the R & D, due to the stock of knowledge created at the human, cultural and societal level and its use in designing new applications. In order to manage the funds better in R & D, stimulate competitiveness and attract new funds into R & D, given the target of Europe 2020 Agenda, the paper analyzes the correlation between expenditure and employees in R & D by performance sectors from Romania, and presents a mathematical model which might explain the dynamic of the structure of employees in business sector from R&D. It also considers the impact of the results on the capacity for innovation, economic development and future directions of action to increase investment in R & D, efficient use of intellectual capital and economic specialization

The influence of animal fat replacement with vegetable oils on sensorial perception of meat emulsified products

For the purpose of the present study, in an emulsified meat product the pork backfat was replaced with a vegetable oil pre-emulsion and its effect on quality attributes were investigated. In order to do so, a classic and a new meat products were manufactured. Extra virgin olive oil and palm oil pre-emulsion were added instead of animal fat in the new product. Texture and physiochemical properties were analyzed by instrumental measurements. It was observed that during storage moisture and pH decreased. Using vegetable oils determined substantial increase of TBA values. Texture was influenced mainly by storage time for both products, while replacement of pork backfat with vegetable oil pre-emulsion had no influence on sample firmness. The sensory properties of meat products were evaluated by a group of trained panelists using an analitycal sensory evaluation technique. Overall the new product presented good acceptability which recommends it like a new healthier meat product