Application of tax legislation in Romania, in the sense of determining what elements may not reduce the taxable base in determining corporation tax in the case, in which supporting documents shall give particulars incomplete or does not correspond to the facts, have generated various...

At global level pension system is going through a crisis that is likely to become more acute. Currently, the European Union, the funding of the pension scheme generates impressive cost in order to keep it afloat. In order to design a basic scenario of demographic transformations in the public...

the Romanian leadership is the one which can help to identify a new model of economic growth based on the emphasised areas' development, areas which have shown their potential and competitiveness. Such a growth model would be based on the orientation of SMEs in Romania towards the foreign...

Starting from the idea that the alternatives of the organizational existing development can be improved, and that the promotion and the pilot implementation of innovative solutions for flexible working arrangements which may be beneficial for enterprises' networks belonging to the rail transport...

This paper analyzes the evolution of the insurance sector in Europe, focusing on the European Union member states, and considering the impact of economic and financial crisis on that sector. The European private insurance market is a developed market having an investment portfolio of 7740...

This article valorises the statistical theory of concentration-diversification in the field of the Romanian taxation, especially post-accession. Section 1 presents the main tax concepts and other general theoretical aspects from the theory of taxation, section 2 basically represents a brief...

This paper intends to analyze from the mathematical, statistical and physical point of view the economic process of concentration – diversification specific to the cotemporary globalization, providing a further approach alternative which is more extended, but also correlated on macro, mezzo...

Contemporary managerial processes are focused on communication and negotiation, where efficiency acquires an essential importance and its variation related to the managerial programme, with its time or space details, respectively related to the effectiveness of management, statistics,...

The economical concept of SMEs represents the axis of functional market economies. The problem of their delimitation within the European area is being solved unitarily and transparently today. Besides the communitarian and national significance of SMEs, the investigation of their employees'...

Contemporary managerial processes are focused on communication and negotiation, where efficiency acquires an essential importance and its variation related to the managerial programme, with its time or space details, respectively related to the effectiveness of management, statistics,...