Combating tax evasion, increasing tax collection, reducing collection costs and increased voluntary compliance are the main lines of the action set out on the medium-term by fiscal institutions. These actions aim at achieving effectiveness and efficiency in tax administration, respectively...

The theory and practice of the organizations have proved that the organizational structures must be characterized by many qualities: adaptability, flexibility, efficiency, economy etc. The conception and achievement of such structures involve identifying, analyzing and rationing the main...

Frederick Taylor is known as the father of modern management. Taylor’s scientific management revolutionized industry and helped shape the modern organization. Scientific management revolutionized industry because it explains how to increase production by working smarter, not harder. Taylor’s...

This study aims to examine what are the most efficient designs for a tax incentive scheme for Romania. We also investigated the relationship between the level of economic development and the R&D intensity in the European Union States. Our results suggest that the policy making authorities should...

This paper provides a brief review of the literature related to time. First, the paper discusses ways that individuals represent time. Then the quantitative and the qualitative perspectives of time are discussed. Temporal dimensions in organizations, such as time orientation, polychronicity, and...

In this paper we present an optimization problem solving, problem that is mathematically shaped as a linear programming problem. This is made with the purpose of finding an optimal solution which is also a sustainable one. In the present and future society, it is clear that nothing can be done...

The development of the business on the international markets amplifies the action and the consequences of all types of risks the company is exposed to, from the perspective of the diversity of forms under which they appear and due to the magnitude of the effects they generate. The present paper...

Every country in the world is interested to develop a knowledge economy because such an economic system is better, is more efficient, is more able to provide human and professional fulfilment. An important role in this situation has the change management in the public sector. At European level,...

The philosophical approach of the different aspects and issues of the managerial reality proves, under the new economic market conditions, not only possible but also very efficient. Lately, the theoreticians and the practitioners in management turn more and more to philosophy in order to enlarge...

The Republic of Moldova continues to swing between East and West, including in its intentions of economic integration. In this context, the paper argues the importance of the European vector of Moldova’s strategic orientation and acceleration; as a prerequisite of this process is considered...