Annals of Spiru Haret University
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PERSONAL INCOME TAX ADMINISTRATION IN THE RURAL COMMUNITIES (A STUDY OF SELECTED LOCAL GOVERNMENT AREAS IN OGUN STATE, NIGERIA)
Get PDFThe study examined the effectiveness of Personal Income Tax Administration in the rural communities, focusing on assessment and revenue collection methods, effectiveness and efficiency of Relevant Tax Authorities. 125 copies of questionnaire were administered on respondents. Descriptive statistics was used to analyse the opinions of key stakeholders directly connected with Direct and Minimum Tax Assessments in six selected Local Government Areas in Ogun State, Nigeria. Testing of the hypotheses for the study was done using both simple and multiple regression analysis. The findings from the study indicate that tax assessment method significantly encourages voluntary enrolment into the tax net and that effective collection method adopted by the relevant tax authorities ensures optimal tax revenue collection. The study recommends that government should intensify its enlightenment programmes and to introduce awards for recognition of the best rural taxpayers
HOUSEHOLDS’ PERCEPTION OF CLIMATE CHANGE EFFECTS IN RURAL ROMANIA
Get PDFThis paper is focused on the analysis of the impact of climate change on the households from rural Romania. Climate change may have an impact on different sectors of the economy, such as agriculture, food industry, energy sector, tourism, etc. Also, the impact is felt by households. In rural regions of Romania, the households are already facing various risks, related to lack of income, and also related to ageing population. This study aimed to underline how rural people relate to the climatic conditions with emphasis on the trend of major change in the various aspects of the weather, sources used to find information on climate change, reliability level of the climate change information provided by various sources, the possibility to adopt measures to tackle the effects of climate change, and so on. A number of 100 copies of the questionnaire were distributed among households in a rural area of Dâmbovița County, Romania - Petrești commune - in April, 2018, with the main purpose to test it. The respondents were selected randomly. Poor households are vulnerable to climate change because low income cannot provide a satisfactory degree of access to services needed in the protection against threats. Various adaptation strategies may be used by households confronted with negative effects of climate change
ECONOMIC FACTORS AS ONE OF INTERCULTURAL FEATURES NEGOTIATING IN INTERNATIONAL MANAGEMENT
Get PDFCultural varieties between negotiators are constant in international business negotiation processes. In our modern world, there is a rapid development of international connections in all kind of spheres of human activity. The major aim of this study is to analyse and develop knowledge on the characteristics of intercultural negotiation that will give opportunities to the national representatives to be determined to their particular types of cultures, as well as to endow the characteristics of different countries in some business spheres.On a regular basis, in order to manage the expectations of the other party to the negotiations, it is important to discover the values of the associated partner at the supply stage and to try to manage all the information in the negotiation process, understanding the values and context of the other party involved in the negotiation process in the right place in order to make somewhat useful expectations from the other side, which would help to escape new conflicts in various business bargaining processes.In general, is notable from everyone that culture impacts the time, the style, and the course of the negotiation process. If prevented, cross-cultural connections may weaken an organization’s position in the market, protect it from fulfilling its purposes and eventually lead to reverse of negotiation. The research paper is focused in the scientific discussion part on the impact of intercultural negotiations on the international business environment, it can ensure inspiration and guidance for entrepreneurs, as well as helping them to understand the complexity of economic factors as one of the intercultural negotiating features which is of more interest for the students who are working on cultural diversity and its impact on business. This research thoroughly connects the characteristics of various national cultures with different areas of international business and tries to show the relationship and complexity of international negotiation issues in different contexts. The article should be useful resource for experts, students and researchers who are conducting more research in this sphere
STUDY ON THE INVOLVEMENT OF THE UNIVERSITY IN TRAINING AND LIFELONG LEARNING OF THE HIGH SCHOOL’S GRADUATES
Get PDFThe nowadays continuously expansion of the market for higher education services puts a high pressure on the management of such institutions. Universities are trying to keep their position on the market by applying theories and practices that have traditionally been used by the business environment. This paper proposes to adapt such a practice to higher education institutions. This is the strategy of backward vertical integration. We understand this by highlighting the possibilities that higher education institutions have to take over some of the activities carried out in high schools. Starting from the experience of a project to whose implementation the authors participated, the paper describes how the counseling and vocational guidance activities addressed to high school students can be carried out by the higher education institutions
ANALYSIS OF FOOD PRODUCTION AND POVERTY REDUCTION OF BANGLADESH
Get PDFThis study aims to investigate the food production and poverty reduction of Bangladesh in brief. Although the country faces various problems for the economic progress since the independent in 1971, in the last forty eight years the increase of food production and poverty reduction of the country became remarkably. Bangladesh is a densely populated developing country in the southern Asia. The Government of Bangladesh is trying efficiently to reduce poverty of the country. In Bangladesh about 20% of the populations still live below the poverty line, heavily undernourished with inadequate access to safe and nutritious food for a healthy life. The data of the study were collected through the secondary sources of the country. In Bangladesh, during 2000 to 2005, income poverty reduced from 48.9% to 40.0%, 2010 to 2016 reduced from 31.50% to 20%, and in 2018 it is expected to reduce in 16%. An attempt has been taken here to show the ways to increase more food production and poverty reduction of the country
ASPECTS CONCERNING THE COMPETITION OF BUSINESS OPERATORS IN THE CONTEMPORARY BUSINESS ENVIRONMENT
Get PDF AbstractThe competitive, ethical and legal attitude is a powerful element in increasing business development rhythm, but if it is guided towards the level of sublegal and the hits applied to competitors, then it turns into an anti-business, anti-development, anti-cohabitation, anti –productive environment.The competitive, ethical and legal environment is beneficial for economic activity and social development.Regardless of the form in which it takes place, business competition is complex in nature, including the development environment, resources, methods, contestants and competitors, directions, market shares, factors and locations.Competitive complexity includes cultural factors, behaviors, promotional policies, regularities and morality, conjectures and recessions, personnel recruitment and picking up, distribution opportunities and facilities, complex and indispensable utilities, sharing human resources, energy, financial and material resources, policies of selection, cooperation, counteraction, annihilation or removal, procurement policies, dominance in areas or market shares, ingenuity, new products and services, investments and financial availability, capabilities of organization, of presentation, demonstration, of keeping the relations with the consumers
THE IMPACT OF ONLINE ENVIRONMENT ON TOURISM
Get PDFThe online tourism is part of e-commerce and unites some of the fastest growing technologies, such as communications and information technology, the hospitality industry, and strategic management / marketing / planning.Online tourism activities involve tour operators, travel agencies and other entities with tourism-related interests in the virtual space through a dedicated portal. The phenomenon itself has implications for the tourist services consumer.The internet has revolutionized the travel industry both as a source of information and like a sales channel. Online marketing, photographs, and consumer reviews are bringing destinations and attractions to the screens of potential travelers around the world. The ease with which a customer can review and compare travel options opens up new markets for both large and small businesses and the ability to confirm prices and purchase services online benefits travelers and businesses alike
CHALLENGES IN ASSESSING PROCESS – MORAL AND PROFESSIONAL VALUES FROM ACQUISITION TO APPLICATION
No full textThe present paper aims at presenting the actual situation as concern the values the students are taught about during their university courses on one hand and the necessity of the labour market on the other hand. At first, we referred to the values within the European dimension of education, as they were established by the European Commission for every state. Here we made special reference to the plan of the educational contents, as it has to contain elements of proximity and coincidence. Secondly, we talked about the new paradigms met with the educational policies. Here we stress the importance not only of knowledge, but also of competences and values the students will achieve. In order to fulfil this task, the usage of the TIC and of the educational resources opened for every type of educational contexts should be intensified. Here we also mentioned the series of activities which help the learning of the common language for a European citizenship and the defining of the new educations, adapted to the dimension of education, the European Commission and the Council of Europe propose. The next treated aspect was to establish the defining of the problem mentioned at the beginning. Here we reach the following objectives: to describe the nature of the problem, to establish the scale of the problem, to identify the affected categories, to establish the causes of the problem, to argue the need for intervention, to estimate the risks and the uncertainty of the problem discussed and also to present the healing activities. In order to get real information, we used the following methods: questionnaires (were disseminated to two different categories of respondents: students who want to get a job on one hand and employers on the other hand) and observations. The activities supposed data collecting, processing, analyzing and interpretation. In the end we draw the conclusions
A MODEL OF THE INFLUENCES OF A FOREST FIRE ON ITS NEIGHBORHOODS AND RELATED RISK MANAGEMENT ASPECTS
Get PDFAbstract. The aim of the present paper is to produce a model for the propagation of a forest fire analyzing the influences that the fire zone has on its neighborhoods. The model is aMoore cellular automaton type. It depends on six parameters: the medium slope of the elementary cell, the layer type, and the burning time of the fuel, the fuel type, the wind direction and speed. In order to study the influences of various parameter configurations on the system of vicinities of a fire cell we construct some special directional correlation functions. An application is elaborated based on real data
THE RISK IN TOURISM - TERRORISM A THREAT FOR EUROPEAN TOURISM
Get PDFThe paper presents information about risk in tourism and about terrorism as a threat for European tourism. If a terrorist attack occurs in a country, then it might make people think twice about visiting that place, and they may decide to change location. Risk is defined as uncertain event management in order to success. Risk is characteristic of all methods and means by which risk is managed to achieve the objectives described in the technical event, social, human and political analyzed, having as basis the uncertainty major risk factors. Tourism is travel for pleasure or business; also the theory and practice of touring, the business of attracting, accommodating, and entertaining tourists, and the business of operating tours. Tourism may be international, or within the traveller's country