681 research outputs found
PREMISES FOR A MODEL OF DECISION – MAKING ON THE FINANCING OF A PROJECT
No full textThe classical theory of finance is based on the premises of rationality and maximizing profits that accompany economic decision-making. Complementarily, the modern theory of behavioral finance studies the effect of emotional and psychological factors of decision- maker on the choice of financing sources for economic activities. In opposition with the classical perspective, the contemporary theory of finance brings up to the stage various aspects of decision making, including elements of strategic behavior towards risk. All these contradictory elements are used as premises for modeling the decision making process of financing a project.decision - making, behavioral finance, strategic behavior
Defalcation of European Union Budget in the Romanian Criminal Law
No full textOne of the goals for Romania, after the 1st January 2007, was to protect the financial interests of the European Union to fight against fraud, corruption and other illegal activities. In order to achieve this target, the legal framework has been completed by the Law no. 161/2003 which introduced the article no. 182 in the text of the Law no. 78/2000 regarding prevention, discovery and punishing the corruption acts. The author analyses this new article and he develops the two constitutive elements (actus reus, mens rea), the objective and subjective aspects of the analyzed crime, the ways, the legal punishments applicable to this crime.fraud, financial interests, spending, incomes, actus reus, mens rea, legal punishments.
Psychological Process of Forming the Declarations of Victims and of Crime Witnesses
No full textThe process of forming the witnesses’ declarations involves a moment of achieving the information circumscribed to the crime or to its author, a moment of keeping the perceived information in memory and, finally, the moment of communicating this information to the judicial organs, by reproducing or acknowledging. To this process forming, all the sensations categories compete, in some way. Some of them have a prevailing role (visual and auditory sensations), others have a subsequent role (tactile, olfactory and gustatory sensations).witness, harmed person, testimony, crime
Analysis of tax and extra taxes pressure in Romania and European Union
No full textThe fiscal pressure requires certain limits of affordability for taxpayers. These limits are imposed by the reactions of taxpayers who can resist to compulsory levies increase, reacting with evasion, fraud, reduce productive activity or even riots. If by a certain time, the tax pay is made voluntarily by the honest taxpayer, at a time when taxes exceed certain limits of endurance events occur that bring serious damages to state's desire to collect these revenues. Taxpayer behavior becomes abnormal in any way always trying to avoid paying tax, hoping for a reduction in tax burden. In this work paper we propose to approach a distinction between the concept of actual tax burden and the extra fiscal pressure, also a comparative analysis of the taxation level in member states of the European Union based on indicators that allow knowledge of the tax burden of the structure.tax and duties, social contribution, tax burden
Direct Taxation in Romania and European Union
No full textTaxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in accordance with the requirements related to yield, efficacy, equity. The plurality of these tasks as well as political, economical, administrative constraints have materialized in the application of a gradual reform in Romania after passing to market economy. Its application has not always had the foreseen effects, repeated legislative alterations leading to investors’ discouraging and to difficult enforcement of the legislation at the level of economic agents and fiscal bodies. The paper presents aspects of direct taxation on the economic environment from Romania as well as comparisons with the state of the European Union.taxation, budgetary incomes, direct taxes, tax policy
Legal and Financial Problems of International Joint Custody of Children
No full textThe aim of this article is to analyze very interesting and currently up-to-date area of children living in international joint custody from the legal and financial point of view. This covers the situation when custody of a child is awarded to both parents living in different states of the European Union (or also other states). The number of marriages contracted between Czech nationals and foreign nationals and also between nationals from two different states (not necessarily inside European Union) increases every year while free movement of people is a real practice today. Because these international marriages are becoming more common they bring new problems that must be solved by contemporary law. This regulation needs to result from the knowledge of the children psychology that is affecting family law the most but also has its practical aspects in the area of taxation and payment issues that will be analyzed deeply as well.juridical problems, financial problems, international joint custody, family.
The Catalogue of “Constantin Ciubuc” Trichoptera (Insecta) Collection of “Grigore Antipa” National Museum of Natural History
No full textAbstract
The catalogue of “Constantin Ciubuc” trichopteran collection includes a total of 188 species, 178,878 specimens, (68,966 ♂♂ and 110,937 ♀♀) belonging to 19 families of the Order Trichoptera, Class Insecta. Imago insects were caught by the author and different collaborators, or friends, within the period 1986–2015 (Tab. 5). Last material was collected in the summer of 2016, in the Bucegi Natural Park and Natura 2000 site (ROSCI0013 - Bucegi) (Tab. 6). A percentage of less than 0.1% of the samples contained in the collection are insects from “Adriana Murgoci” collection, collected by Petre Iuncu in the period 1953–1954, offered to the author for preservation in 1985 (Tab. 5). Almost all samples were captured by light traps (white, black, blue), using mercury vapor lamps and / or incandescent light lamps and preserved in tubes, hermetically sealed, in ethyl alcohol. All information regarding the number of specimens, species, author, sex, habitat, sampling places, methods, number, the person who made the capture, climatic conditions during the collection, the date of collection, the geographical coordinates of sampling points, and other information are included in the database (Tabs 5 and 6). Some information on the Romanian endemic species, of the Balkans and of south-eastern Europe are given, as well as the taxonomic index, index of localities, sampling methodology, distribution map of the sampling places in Romania. The large number of species, specimens, vast area, sampling, information contained in the database (Tabs 5, 6) make the collection a scientific reference document for freshwater invertebrate fauna of Romania. It is the single complete trichopteran collection, with specimens collected from Romanian territory.</jats:p
Hochzeitslied zur Vermählung des Herzogs Johann Georg (I.) zu Sachsen mit der Herzogin Sibylla Elisabeth zu Württemberg 16. Septemberr 1604 : für Sopran, Alt, Tenor und Bass.
No full textRepublished for the celebration of 800 year's reign of the House of Wettin, Saxony, by Theodor Distel, Richard Müller, and Constantin Sander.German words. Author of text unknown; probably by composer.For SATB, unaccompanied.Mode of access: Internet
"Uma Pequena Contribuição", de Constantin Constantius (Søren Kierkegaard)
No full textOn this paper, signed by Soren Kierkegaard’s pseudonym, Constantin Constantius, author of Repetition (Gjentagelse), despite never being published, the Danish philosopher takes on Professor Heiberg’s critique of his book with irony, and deepening the matter of the spirit in the concept of repetition. In this translation, it was chosen to keep the notes from the manuscript.Neste texto, assinado pelo pseudônimo de Søren Kierkegaard, Constantin Constantius, autor de A Repetição (Gjentagelse), apesar de nunca publicado, o filósofo dinamarquês rebate as críticas do Professor Heiberg ao seu livro com ironia, e aprofundando a questão do espírito no conceito de repetição. Nesta tradução, atentamos também para deixar anotações do manuscrito
La politique étrangère de Constantin Caramanlis
No full textThe author of this article compares the foreign policy objectives of Constantin Caramanlis to those of Andreas Papandreou, the two preeminent figures of post-1974 Greece. He concludes that Caramanlis’ Cyprus policy was a failure. On the contrary, his European option served the economic, political and security objectives of Greece. This option has been adopted by all post-1974 Greek Governments. Thus, Caramanlis greatest contribution has been leading Greece to Europe.L’auteur de cet article compare les objectifs respectifs de la politique étrangère de Constantin Coramanlis et d’Andrèas Papandrèou, les deux plus éminentes figures politiques de la période après 1974. Il conclut que la politique suivie par Caramanlis au sujet de Chypre constitua un échec.
L’option européenne, au contraire, a servi les objectifs économiques, politiques et de sécurité de la Grèce. Cette option a par ailleurs été adoptée par tous les gouvernements grecs, après 1974. Ainsi, la contribution majeure de Caramanlis a été de guider la Grèce vers l’Europe
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