Considerations regarding the tax regime of the sponsorship and patronage operations

Following the conditions in which, the taxpayers accomplish more frequently sponsorship and patronage actions, in this paper, we propose to expose the tax treatment of these operations from the perspective of some trading companies, taxably person registered in purposes of VAT in Romania and payer of tax on profit.sponsorship, tax patronage, fiscal policy, value added tax

The choice of exchange regimes by transition countries

Within the assurance process of accession to the EU of the transition countries, the option for choosing the type of monetary and exchange policy regime had also a fundamental role, respectively in choosing an optimal combination between the two types of policies. This choice has been made, mainly, depending on the specific of the transition economies, so that to be chosen those monetary policy regimes, respectively the exchange rate regimes (exchange policy), adequate to the economy situation of each country, but there also have been taken into account other variables with direct implications upon the choosing option of the exchange rate regime, and, implicitly, to the monetary policy in order to control the internal prices and the exchange rate. After the comparative analysis made upon the countries which accessed to the EU in 2004 and taking into account the ideas from the specialty literature, we distinguished three groups of factors which affect the choice of the exchange rate regime of a country: economic base, variable referring to the macroeconomic control and variables referring to the risk of monetary crises.transition countries, manetary policy, risk of monetary crises, exchange rate regimes

The Romanian agriculture financing in the context of EU integration

There was drawn up a presentation of the Romanian agriculture and financing sources used in the transition period underlying the budgetary and external financing. The paper emphasizes the low level of absorption of external funds starting from the allotted amounts of money and compares them to the sums actually used. Then, there came into the picture the Union support that Romania will take advantage of as a result of the integration and the mechanisms used in this respect: direct payments and market measures and allotted amounts of money.budgetary financing, external financing, SAPARD, PHARE, ISPA, FEADR, FEGA

PUBLIC ADMINISTRATION REFORM IN ROMANIA

When considering the change of the Romanian society, one cannot ignore the public administration system, the need for introducing a modern dimension in this system and for sharing the values of the European administrative space. This article is aimed at approaching these ideas in the context of the impact of the reform process on the public administration in the recent years. The major challenge for local authorities is to create the mechanisms for supporting Romania’s accession to the European Union, in order to deal with the cultural and economic changes, but also to be able to manage European structural and cohesion funds and to implement public policies.public administration, reform, decentralization

RISK AND PROFITABILITY IN BANKING SECTOR OF NEW MEMBERS STATES AND CANDIDATE COUNTRIES

With the recent accession of the new member states to the European Union, there is clearly a need for detailed analysis of their banking system risk and profitability. Rapid credit growth has been a recent feature of financial development in all countries under review and thus constitutes the main financial stability challenge. In general, monetary authorities have responded to these challenges by tightening monetary conditions and prudential standards, with concrete measures also reflecting the different monetary and exchange rate regimes in the region.risk, profitability, candidate countries, new member’s states,

Negotiating Internet Governance

What is at stake for how the Internet continues to evolve is the preservation of its integrity as a single network. In practice, its governance is neither centralised nor unitary; it is piecemeal and fragmented, with authoritative decision-making coming from different sources simultaneously: governments, businesses, international organisations, technical and academic experts, and civil society. Historically, the conditions for their interaction were rarely defined beyond basic technical coordination, due at first to the academic freedom granted to the researchers developing the network and, later on, to the sheer impossibility of controlling mushrooming Internet initiatives. Today, the search for global norms and rules for the Internet continues, be it for cybersecurity or artificial intelligence, amid processes fostering the supremacy of national approaches or the vitality of a pluralist environment with various stakeholders represented. This book provides an incisive analysis of the emergence and evolution of global Internet governance, unpacking the complexity of more than 300 governance arrangements, influential debates and political negotiations over four decades. Highly accessible, this book breaks new ground through a wide empirical exploration and a new conceptual approach to governance enactment in global issue domains. A tripartite framework is employed for revealing power dynamics, relying on: a) an extensive database of mechanisms of governance for the Internet at the global and regional level; b) an in-depth analysis of the evolution of actors and priorities over time; and c) a key set of dominant practices observed in the Internet governance communities. It explains continuity and change in Internet-related negotiations, opening up new directions for thinking and acting in this field

THE CLASSIFICATION OF COMPANIES REGARDING THE COMMERCIAL ACTIVITY

The article deals with legal forms of companies incorporated in Romania according to different classification criteria with leg

Social Capital and Religion across Different Contexts: A Critical Discussion on the Potential of Churches and Religious Organizations to Create Social Capital

Higher social capital is often associated with better quality of democracy (Putnam 1993, Warren 2001). Social capital is a unique type of resource in the sense that the more it is used, the more it becomes available, and therefore it is important to explore how social capital can be generated. In this paper, we evaluate the potential that churches and religious organizations present in creating social capital. We identify structural constraints faced by churches and religious organizations engaged in this process. We argue that institutional survival concerns and social understandings of the roles played by religion and church in democratic societies may influence the potential for social capital to be constructed in the context of religious participation as well as the type of generated social capital. Moreover, we also discuss the implications of epistemological choices on measuring the relationship between church participation and social capital, and advocate methodological diversity and interdisciplinary research initiatives, at times, in the detriment of generalizability

Estimation Techniques for State of Charge in Battery Management Systems on Board of Hybrid Electric Vehicles Implemented in a Real-Time MATLAB/SIMULINK Environment

The battery state-of-charge estimation is essential in automotive industry for a successful marketing of both electric and hybrid electric vehicles. Furthermore, the state-of-charge of a battery is a critical condition parameter for battery management system. In this research work we share from the experience accumulated in control systems applications field some preliminary results, especially in modeling and state estimation techniques, very useful for state-of-charge estimation of the rechargeable batteries with different chemistries. We investigate the design and the effectiveness of three nonlinear state-of-charge estimators implemented in a real-time MATLAB environment for a particular Li-Ion battery, such as an Unscented Kalman Filter, Particle filter, and a nonlinear observer. Finally, the target to be accomplished is to find the most suitable estimator in terms of performance accuracy and robustness

Localization of complement factor H gene expression and protein distribution in the mouse outer retina.

To determine the localization of complement factor H (Cfh) mRNA and its protein in the mouse outer retina.Quantitative real-time PCR (qPCR) was used to determine the expression of Cfh and Cfh-related (Cfhr) transcripts in the RPE/choroid. In situ hybridization (ISH) was performed using the novel RNAscope 2.0 FFPE assay to localize the expression of Cfh mRNA in the mouse outer retina. Immunohistochemistry (IHC) was used to localize Cfh protein expression, and western blots were used to characterize CFH antibodies used for IHC.Cfh and Cfhr2 transcripts were detected in the mouse RPE/choroid using qPCR, while Cfhr1, Cfhr3, and Cfhrc (Gm4788) were not detected. ISH showed abundant Cfh mRNA in the RPE of all mouse strains (C57BL/6, BALB/c, 129/Sv) tested, with the exception of the Cfh(-/-) eye. Surprisingly, the Cfh protein was detected by immunohistochemistry in photoreceptors rather than in RPE cells. The specificity of the CFH antibodies was tested by western blotting. Our CFH antibodies recognized purified mouse Cfh protein, serum Cfh protein in wild-type C57BL/6, BALB/c, and 129/Sv, and showed an absence of the Cfh protein in the serum of Cfh(-/-) mice. Greatly reduced Cfh protein immunohistological signals in the Cfh(-/-) eyes also supported the specificity of the Cfh protein distribution results.Only Cfh and Cfhr2 genes are expressed in the mouse outer retina. Only Cfh mRNA was detected in the RPE, but no protein. We hypothesize that the steady-state concentration of Cfh protein is low in the cells due to secretion, and therefore is below the detection level for IHC