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

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

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

Social networks and the education cleavage

Education is widely recognized as structuring emerging political divides between the new left and the far right (Stubager 2009; Häusermann and Kriesi 2015; Abou-Chadi and Hix 2021; Marks et al. 2022). However, there is ongoing uncertainty about the mechanism through which the education cleavage operates, particularly in the absence of mobilizing organizations. We fielded a survey in Germany in October 2022 (to be followed by Switzerland and the UK) to explore the hypothesis that patterns of social segregation by education create social networks which foster common identities, political attitudes, and voting behavior (consolidating key aspects of an emerging cleavage). We offer descriptive evidence that individuals tend to be embedded in educationally-distinct social networks. In turn, our preliminary findings show that network composition in terms of both level and field are associated with social identities, political attitudes, and vote choice, above and beyond individual educational characteristics

ASPECTS REGARDING THE MECHANISM OF BANK LENDING FOR INDIVIDUALS

The crediting transactions are very important within the intermediation activity which the commercial banks perform and these represent at the same time the main asset transactions. The manner of approach of this activity differs depending on the type of the client who can be an individual, a legal entity or a credit institution. We aim at emphasizing aspects related to the loans granted to individuals by commercial banks and especially at underlining the importance of the choice regarding the risk evaluation method when analyzing the credit file. In regards to the research methodology, we used the descriptive method. We conducted a qualitative research based on the observation of some aspects, as well as a quantitative one. The conclusions of the achieved study are presented at the end of this paper

Host-guest molecular interactions in vanillin/Hylon VII inclusion complexes

The interaction of 4-hydroxy-3-methoxybenzaldehyde (vanillin) and Hylon VII due to the formation of an inclusion complex is studied using Fourier transform infrared spectroscopy (FT-IR), differential scanning calorimetry (DSC), and circular dichroism (CD). The results confirm the close interaction among the different functional groups of vanillin and its host. In addition, a second case study was carried out with an amylose 1 from a different source (100% amylose [APT III]). ). As a result, remarkable differences were found in the vanillin complexation capability of this amylose, which is only shown in solution by circular dichroism spectroscopy studies through a clear Cotton effect. This finding confirms the value of using CD studies, which allow finding that, depending of the amylose source, inclusion complexes can be found only in solution, or both in solution and the coexisting precipitates, when this is shown using other techniques, such as X-ray diffraction (XRD) or differential scanning calorimetry (DSC). Moreover, solubility assays and complexation of both starches with iodine and subsequent absorption spectroscopy studies gives more information regarding the possible source of the starch encapsula- tion capability. Thus, Hylon VII shows higher capacity as vanillin encapsulant than APT III, showing the formation of inclusion complexes both in solution and solid phase, whereas APT III complexes are only perceivable in solution.Fil: Rodríguez, Silvio David. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Ciudad Universitaria. Instituto de Química, Física de Los Materiales, Medioambiente y Energía; Argentina. Universidad de Buenos Aires; ArgentinaFil: Bernik, Delia Leticia. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Ciudad Universitaria. Instituto de Química, Física de Los Materiales, Medioambiente y Energía; Argentina. Universidad de Buenos Aires; Argentin

Human resources analytics in practice: a knowledge discovery process

Existing scholarship offers a comprehensive understanding of the concept and purposes of human resource analytics (HRA). However, how HRA is carried out in practice in organisations is still under-researched. We examine the practice of HRA through a systematic review across three disciplines, namely, human resource management, business analytics and management information systems while using a process lens: the knowledge discovery process (KDD) model. A hundred and three high-end quality manuscripts were analysed. Our findings show that the scope of HRA is expanding both in the use of HR and business data and certain sophisticated statistical techniques. However, much needs to be done to uncover the measurable impact of HRA on HR and business outcome

Making Third-Party Sellers More Attractive—The Case of Amazon

We provide an analysis of third-party sellers on Amazon’s online marketplace from a customer’s viewpoint. While Amazon as a retailer sometimes directly competes with third-party sellers, Amazon is also interested in making the Amazon marketplace attractive for third-party sellers and making third-party sellers attractive to customers. Based on a large-scale survey (n=772) of Amazon customers in the U.S., we examine how much they like to buy from the different seller types (Amazon itself, third-party sellers with/without the Prime logo, i.e., with/without Fulfillment by Amazon). Among other results, we can show that the Prime logo on the seller side combined with a Prime subscription on the customer side significantly increases trust in a third-party seller, ultimately increasing third-party sales on Amazon’s online marketplace. Furthermore, third-party sellers are implicitly incentivized to use the Fulfillment by Amazon service, which generates additional logistics service revenue for Amazon