The EU expansion process is a dynamic one which requires the candidate country to acknowledge the latest developments in communitarian social policy. The dominant economic aspects are currently reinforced by the social ones. Likewise, a consensus must exist regarding the implementation in...

The pension system in Romania is currently in the process of identifying methods and models that meet the requirements imposed by the disappearance of barriers in the flow of goods, capital and service mobility. Taking this into consideration, solutions to a more complex study of the Romanian...

There has been a wide-spread misconception based on the imprecise wording of Art. 52 of the European Patent Convention (EPC) that the protection of business methods by patents is prohibited in Europe. This paper investigates the legal framework set by patent laws with respect to the...

Der Beitrag diskutiert die Anwendung des im Rahmen der Unternehmensbewertung häufig angewandten Gordon/Shapiro-Modells bei Vorliegen von Inflation sowie persönlichen Steuern. Gezeigt wird, dass sich steuerlich bedingtes und inflationsinduziertes Wachstum parallel im Kalkül erfassen lassen,...