Search results for " demography"
showing 10 items of 77 documents
"The Influence of Accountancy Data on the Transfer Pricing Policy in Romania"
2020
When adopting the transfer pricing policy, tax affects not only the company, but also the main indicators of performance, cash flow and business strategy. Through the transfer pricing policy, which is actually a commercial policy of the company in relation to related parties, methods for determining prices in the future are established, related party transactions, complying with the principle of market value. This article also presents practical elements on the harmonization and fiscal accounting principles in the field of related party transactions, so as to ensure a better management of tax risk. Also, it seeks clarification of conceptual and practical aspects of transfer pricing, welcome…
Particularities of youth unemployment and the labour market in Romania
2016
Youth unemployment has become a priority for the European Union. The globalisation, the cyclical economic changes and the fast evolution of the labour market require new public policy and new approaches in order to stimulate integration of the young people into the labour market. This paper intends to highlight the effects and efficiency of the public policy that supports the labour market in the European Union and Romania. The conclusion is that Romania is adopting important measures for facilitating the employment of young people and decreasing unemployment, but the implemented measures and strategies have registered limited progress and more innovative solutions are needed.
Regional development of Romania – a premise for better project financing
2018
The article approaches important aspects regarding the regional development process in Romania in direct correlation with the European Union views and directives in this field. This paper argues that regionalization implies a new reorganization of Romania in view of a balanced development and to increase the absorption of European Funds, which consequently engages regional development, the development of local communities and the decentralization of public administration. Furthermore, in this paper we present the consistency issue concerning the request for territorial- administrative development in Romania, as it originates from the strategic documents, namely the "National Plan of Governa…
Outsourcing under Threat: Estimated Impact of Potential Tariffs on US Imports from Mexico
2017
In this paper, I discuss the effects of certain trade policy measures, mostly import tariffs, presently contemplated by the US government, aimed at enhancing domestic employment in a number of targeted industries. I intend to show that insofar as such measures restrain free trade among NAFTA member-countries, they run counter to a basic rule suggested by conventional theory, stating that, following changes in the tariff structure, resources will shift toward activities that enjoy the highest rate of effective protection. I try to demonstrate that erecting barriers against inside-NAFTA trade, aside from hurting industries that use outsourcing extensively, has little chances to create incenti…
Measures of the Impact of Entrepreneurship on Economic Development in Romania
2017
Entrepreneurship has attracted the attention of many scholars in the last years due to its importance in the economy. Entrepreneurship is considered by many an important factor that could have a positive influence over the economic growth. Despite the recognition of the role of the entrepreneurship there is no general agreement of how entrepreneurship impacts the economy or a specific industry. The aim of this article is to provide some information about entrepreneurship, ways of measuring entrepreneurship, most common metrics used and the impact over the Romanian economy. To underline the relationship between these concepts some analysis were conducted in order to determine if they are cor…
The Role of Capital Accumulation in the Evolution of Total Factor Productivity in Spain
2017
GDP growth in Spain was strong for much of the last half century, whereas the country’s productivity performance during these years has been mediocre. The reasons for this situation have frequently been analysed with the focus on labour productivity. But, as this article highlights, the evolution of capital productivity should also be taken into account when looking for explanations for poor productivity performance. This article analyses the sources of growth in the Spanish economy, in comparison with major economies, and takes into account the effects that the improvements in the measurement of inputs (labour and capital) have on TFP estimates. Once problems are identified and the role pl…
Vicent Llombart Rosa (1948-2017): obituario. Historiografía y compilación bibliográfica
2017
El doctor Vicent Llombart Rosa fue catedrático de Historia del Pensamiento Económico de la Universitat de València y un reconocido experto en la Ilustración, miembro de la Real Academia de Ciencias Morales y Políticas, decano de la Facultad de Ciencias Económicas y Empresariales de Valencia y consejero del primer gobierno socialista valenciano de la democracia. A continuación se ofrecen su biografía, el resumen de sus principales aportaciones a la historiografía del siglo XVIII y una compilación de su obra académica y periodística. Dr. Vicent Llombart Rosa was Professor of History of Economic Thought at the University of Valencia and a renowned expert in the Enlightenment, member of the Roy…
Projecting the spread of COVID-19 for Germany
2020
We model the evolution of the number of individuals that are reported to be sick with COVID-19 in Germany. Our theoretical framework builds on a continuous time Markov chain with four states: healthy without infection, sick, healthy after recovery or after infection but without symptoms and dead. Our quantitative solution matches the number of sick individuals up to the most recent observation and ends with a share of sick individuals following from infection rates and sickness probabilities. We employ this framework to study inter alia the expected peak of the number of sick individuals in a scenario without public regulation of social contacts. We also study the effects of public regulati…
Ecologia e distribuzione di Chamaerops humilis L. (Arecaceae) nella Sicilia nord-orientale
2014
I settori costieri e collinari della Sicilia nord-orientale e delle Eolie sono stati esplorati ai fini della raccolta di informazioni aggiornate sulla distribuzione dei popolamenti di palma nana e sulle caratteristiche ecologiche delle stazioni che li ospitano. I risultati delle indagini di campo sono stati integrati dalla verifica dei toponimi locali legati ai nomi dialettali della specie. Si con- ferma la totale assenza della palma nana lungo l’intero settore costiero dei Nebrodi. Dei nove popolamenti accertati, quattro si trovano alle Eolie, due sul versante ionico e tre sul versante tir- renico dei Peloritani; uno di questi ultimi, localizzato su Capo Calavà, risulta inedito. La conco- …
Does government spending boost economic growth in Europe?
2016
The article aims to analyse the evolution of budgetary expenditures and their relationship with economic growth, especially in the EU countries and three non-EU countries - Switzerland, Norway and Iceland during 1991 - 2012. To test the link between government spending and economic growth the research used the United Nation Classification of the Functions of Government and three econometrical regression methods – ordinary least square, least squares dummy variable and the generalized method of moments. Statistical results for the 10 categories of expenditure have shown that economic affairs, environmental protection, recreation, culture and religion and social protection have a significant …