Search results for "Hf"
showing 10 items of 909 documents
THE CORRELATION BETWEEN FISCAL REVENUES OF ROMANIA AND GROSS DOMESTIC PRODUCT IN THE LAST 12 YEARS
2018
The aim of this paper is to study and analyze the evolution of the Romanian fiscal pressure between 2006 and 2017, from a statistical point of view, and the main purpose is to highlight the correlation between fiscal revenues of Romania and gross domestic product. The first part of the paper is based on a comparative research into the level of taxation at the level of direct, indirect taxes and social contributions. This study seeks to highlight the impact of the Romanian fiscal pressure on the economy. The second part of the article seeks to see the correlation between fiscal revenues and gross domestic product (GDP), especially the impact of fiscal revenues on the growth or decline of GDP…
ASPECTS REGARDING QUALITY INTEGRATION INTO ACCOUNTING AND FINANCING OF HIGHER EDUCATION INSTITUTIONS
2014
ASPECTS REGARDING QUALITY INTEGRATION INTO ACCOUNTING AND FINANCING OF HIGHER EDUCATION INSTITUTIONS
EDUCATION MANAGEMENT DECISION-MAKERS IN EUROPEAN PRE – UNIVERSITY EDUCATION
2012
EDUCATION MANAGEMENT DECISION-MAKERS IN EUROPEAN PRE – UNIVERSITY EDUCATION Ana Tuºa, 1 Affiliation , “Lucian Blaga†University of Sibiu, Faculty of Economics, Department of management Claudiu Sorin Voinia 2 , Affiliation, “Lucian Blaga†University of Sibiu Faculty of Engineering, Department of Industrial Engineering Dãnuþ Dumitru Dumitraºcu 3 Affiliation, “Lucian Blaga†University of Sibiu, Faculty of Economics, Department of management The theme paper consists in a comparative analysis of European preuniveristary education decision makers. Decision makers in preuniversity education management remain the key issue in the political agenda of most European countries. The diver…
The Arab East in the Era of Globalization
2019
Although analyzes centered on the subject of globalization have long been a subject, the topic still has a growing interest. The aim of this paper is to analyze the impact of globalization on the Arab East, an area treated marginally in the literature. The set of economic, first of all, but also cultural, religious and political elements, distinguishes this region from the rest of the world. This updated economic outlook, however, can very easily highlight the fact that the East is lagging behind: Arab states are often in conflict and social disorder, civil society structures are largely lacking, political instability is evident in many Arab states. As a result of these deficiencies, the ec…
A Comparative Analysis in the Field of the Economic Exposure to Currency Risk
2017
Currency fluctuations became a daily habit of nowadays financial markets and their impact canbe felt in all companies, from the mere domestic ones to the transnational corporations withintricate businesses around the world. Our paper investigates the economic exposure to currencyrisk for a number of 20 companies from Romania and Croatia, between 2006 and 2011, on a shorttermand long-term perspective. The results picture a different image regarding these companies’exposure either to the Euro and the US dollar. We find that Romanian companies are moreexposed to unexpected changes in the value of their national currency against both the Euro andthe US dollar compared to Croatian companies, wit…
Assessing Rollover Criteria for EUAs and CERs
2014
This study discusses how to roll over European Union Allowances (EUAs) and Certified Emissions Reduction (CERs) futures contracts with different maturities. The aim is to elucidate whether or not the choice of rollover date is important when constructing EUAs and CERs continuous futures time series. We have applied five different methodologies to link the series and our findings indicate that return distributions do not significantly differ for the different criteria. This result has direct practical implications in the field of applied econometrics of carbon markets given that we prove that the selection of the simple last-day rollover methodology criterion has no downside not only in term…
The Damage Caused by Anticompetitive Practices. Effective Methods and Techniques of Quantification
2020
Analyzing the impact of competition policy, the effects of anti-competitive practices and the decisions of competition authorities is a constant concern. Thus, public authorities, and especially competition authorities seek to justify the use of public resources to promote competition policy. Business representatives and international bodies seek to standardize competition rules so that they do not harm business development and others. In this regard, there are several methods and techniques applied to quantify the harm caused by anti-competitive practices, the economic effects of competition policy and the intervention of competition authorities proposed by the European Commission, the OEC…
Directions of Economic Integration in the Arab East
2019
Economic integration is one of the most important premises of globalization. The purpose of this paper is to analyze the effects that economic integration can generate in the Arab East, but also to investigate the current state of integration in the region. The benefits that a state can benefit by strengthening its position in the field of economic integration, either through preferential trade agreements or through foreign direct investment or labor migration, are obvious. The Arab East can thus attract a more sustained economic growth process for the less developed countries, either through intra-regional cooperation, through contact with the Arab states that are members of the Gulf Coope…
Accounting Changes on Green Certificates in Romania
2017
The purpose of green certificates is to get more renewable electric energy into the energy market at the expense of traditional energy, which in most countries is based on fossil fuel. These renewable technologies are too expensive to enter the market on commercial terms. A key feature of the scheme is that producers of energy based on new renewable energy sources receive certificates from the authorities, proportional to their output. The users of electric energy are required to buy a certain amount of these certificates when they buy electricity. Green certificates may in principle contribute to a reduction of the production of traditional energy.
The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty
2020
This research does not aim to achieve the optimal taxation, because this is theoretically plausible, but in practice, is an amalgam of principles, roles and objectives, which could not be achieved at the same time, so that the taxation process works in -an ideal way, without negative effects on the economic and social life of societies. Thus, the main purpose of this study is to study the characteristics that give taxation optimal elements, so that the fulfillment of as many of them can lead to a good tax system, in any economy, whether it is a developed or a developing economy. To achieve this goal, the research methodology is based on theoretical research of the opinions and visions held …