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Stimularea menținerii/creșterii capitalurilor proprii prin măsuri de natură fiscală aplicabile pe durată determinată

Author(s): Gavril Chiș,Adrian Rareș Ciuce / Language(s): English Issue: 2/2022

In this paper we try to present the measures of to reducing the tax burden of taxpayers that have to pay profit tax, income tax on micro-enterprises and/or activity-specific tax in order to stimulate the maintenance/increase of equity. Even if the measures are applicable for a certain period of time, the reduction of the tax burden can contribute, to a certain extent, to the maintenance of operators in the economic circuit.

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Contribuția de asigurări sociale de sănătate datorată de persoanele fizice care obțin venituri din activități independente

Author(s): Lucian Cernuşca / Language(s): English Issue: 2/2022

The article hereby has a series of theoretical and practical issues regarding the health insurance contribution due by natural persons earning incomes from independent activities. In certain situations, natural persons earning such incomes may be liable for the payment of the health insurance contribution. During 2022, taxpayers make their assessment in view of setting a possible payment obligation of this contribution, and the completion of the earned income, underlying the setting of the final obligation in terms of the health insurance contribution, shall be achieved the following year, by filling in Chapter I in the single tax statement. The annual base for the calculation of the health insurance contribution is the equivalent of 12 national minimum gross salaries in force at the deadline for submitting the single tax statement. The health insurance contribution is set by applying the 10% rate to the annual base for the calculation.

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IMPACT OF FISCAL POLICY ON ECONOMIC GROWTH IN A DEVELOPING ECONOMY

Author(s): Mohamed Ahmed Elmi / Language(s): English Issue: 31/2018

The purpose of the study was to evaluate the impact of fiscal policy on economic growth in a developing economy using Uganda data. The study specifically investigates effect of government expenditure, government tax revenue, and government non-tax earnings on economic growth of a developing economy using cointegration and regression analyses on annual data for the 1985 – 2016 periods. The estimates from the preliminary analysis show that both the economic growth (GDP) series and fiscal policy variables are integrated of order one (I(1). Results from cointegration model show evidence of long-run relationship between fiscal policy and economic growth. Estimates from the regression model suggest that public expenditure and tax revenue have positive and significant effect on economic growth. The results further show, however, that non-tax revenue does not have significant effect on the economic growth. These findings should propel fiscal policy-makers to formulate expenditure and tax policies to ensure productive expenditures are sustained while at the same avoid tax regimes that are directly targeted at the low-income households.

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ENTREPRENEURIAL INITIATIVES OF IMMIGRANTS IN EUROPEAN UNION

Author(s): Silvia Puiu / Language(s): English Issue: 31/2018

The article offers a detailed analysis on entrepreneurial initiatives of immigrants in the member states of European Union. Among the objectives of the research, we mention: identifying the types of economic entities developed by immigrant entrepreneurs; establishing the main obstacles and limits of entrepreneurial initiatives, as well as the main advantages for the host country; identifying the policies of the European Union for supporting these initiatives; offering recommendations for raising the level of immigrants’ inclusion in the member states. The research methodology consists in the analysis of the data offered by European Union’s institutions, their synthesis, as well as making comparisons in order to identify the tendencies related to the entrepreneurial initiatives of immigrants. The results consist in the recommendations made in order to increase the entrepreneurial initiatives of immigrants, thus leading to an increase of the social inclusion and a higher social and political stability in the European Union.

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IMPACT OF EUROPEAN UNION’S REQUIREMENTS REGARDING THE PUBLICATION OF NONFINANCIAL INFORMATION ON THE ROMANIAN ACCOUNTING REGULATIONS

Author(s): Maria Mădălina Bogeanu,Mariana Man / Language(s): English Issue: 31/2018

The economic environment is the target of permanent changes and pressures exerted by economic actors on the competitive market. The implications of non-financial reports have increasingly gained more ground and complement the traditional financial reports. It is required that the entity would adopt the financial reports along with the non-financial ones. This study is based on knowing the economic, social, political and environmental factors in the concept of sustainable development. The dynamics of the economic environment classifies these elements in the overall responsible reporting currently found in the requirements of Directive 2014/95/EU. The purpose of the paper is to identify how the emergence of the Directives has influenced the Romanian accounting legislation. The paper compares financial issues to the non-financial ones through an integrated reporting. Starting from the study of specialized literature and Romanian legislation, new elements are identified for preparing the annual statements and reports of the economic entities.

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THE EFFECT OF THE PERCEPTIONS OF ORGANIZATIONAL JUSTICE AND ORGANIZATIONAL SILENCE OF EMPLOYEES ON THEIR INDIVIDUAL JOB PERFORMANCE: A STUDY IN THE ÇANAKKALE PROVINCE

Author(s): Polat Yücekaya / Language(s): English Issue: 32/2019

In this study, the effect of the perceptions of organizational silence of and organizational justice of employees on their individual performances was studied. It was aimed to identify the perceptions of organizational justice and levels of organizational silence of the employees in accommodation businesses being active in Çanakkale and examine the effects of these variables on employee performance. For this aim, administering a survey in 429 employees in the period covering March and April mounts of 2018, the data were collected and Reliability Analysis, Factor Analysis, T-Test, Anova, Correlation and Regression analyses of the data collected were made. According to the results of the study, it was found that there was a 31% of correlation between performance and justice perception; 19% between performance and silence; and 10% between justice perception and silence. However only 4% part of performance variation is accounted for by silence perception and 10% of performance variation by justice perception. It was identified that there was the perception of organizational justice had an effect in the rate of %1.4 organizational silence. However it was identified that justice perceptions of employees made different according to their length of service; perceptions of organizational silence, gender; performances, ages, marital status, and educational level.

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EVOLUTION OF ROMANIAN AGRICULTURAL SECTOR OVER THE LAST DECADE 2016 - HISTORICAL MINIMUM AND MOMENT OF REVIVAL AT THE SAME TIME?

Author(s): Nela-Loredana Cărăba- Meiță,Florin Dinca / Language(s): English Issue: 33/2019

Agriculture has always been one of the main branches of Romania's national economy. Based on the existence of favorable geographical conditions - climate and landscape - that allowed the activities of animal husbandry and field crops to be established, Romanian agriculture developed intensively until the 1990s, becoming one of the most appreciated both at European level as well as worldwide due to its performances, on its basis Romania gaining the title of "Granary of Europe". Subsequently, the sector has experienced a process of regression, which has become more pronounced in the last decade, the economic contribution made by agriculture to Gross Domestic Product dropping visibly, so that, even if in 2008 agriculture generated 6.60% of GDP, in 2016 the agricultural sector "succeeded" the counter-performance of generating revenues of only 69348.614 million lei, which, translated in percentage contribution to the formation of national GDP for that year, means about 3.90%, the lowest value ever recorded. Moreover, the year 2016, besides the fact that it brought to the fore the precarious situation of the Romanian agriculture, represented also a moment of revival for the Romanian agricultural sector, since the Romanian agriculture started "shyly" to take few "steps" on an upward trend in terms of its ability to generate income based on some actions taken in response to the above mentioned situation.

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Agriculture, Food Security and Poverty Reduction in Nigeria: Cointegration and Granger Causality Approach

Author(s): Obiakor Rowland Tochukwu,Wahid Damilola Olanipekun,Olufemi Samuel Omoyele,Timothy Ayomitunde Aderemi / Language(s): English Issue: 1/2022

Provision of sufficient food and elimination of abject poverty have usually been the conventional benefits of agriculture to any society. Meanwhile, despite the fact that Nigeria is an agrarian society, food insecurity and poverty have become the issues of concern among both scholars and policymakers in the recent times. Against this backdrop, this study examined the nexus among agriculture, food security and poverty reduction in Nigeria from 1990 to 2019 within the framework of Cointegration and Granger Causality approach. Data was collected from the Statistical Bulletin of the Central Bank of Nigeria and the World Development Indicators respectively. The following are the major results that emanated from the study. A long run equilibrium convergence exists among agricultural valued added, food production index and GDP per capita in Nigeria. Similarly, there is a unidirectional causality which flows from food production index to poverty reduction in Nigeria. In the same vein, one way causality flows from poverty reduction to agricultural value added in the country. Consequently, this study makes the following recommendation for the policymakers in Nigeria, and other African countries by extension, that agricultural value added and food production are the important variables that cannot be undermined when poverty reduction occupies the central focus of the policymakers. Therefore, any time these policymakers want to reduce poverty, policies that will drive agricultural value added and food production should be embarked upon.

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The external auditors' policy after the COVID-19 pandemic and the accounting outlook in Tunisia

Author(s): Assawer Elaoud,Anis Jarboui / Language(s): English Issue: 1/2022

Research Question: The objective of this article is to help external auditors resume their activities and enhance their foresight strategy. Specifically, it aims to identify variables that contribute to improved auditors activities primarily post-COVID. Motivation: In light of the challenges presented by the coronavirus pandemic to the global economy, a number of specific lessons can be drawn from this situation. Idea: This research examines the audit mission strategy in which the focus is placed on the spirit and prospective reflection of external auditors. Data: This study uses a qualitative method for collecting information based on non-structured interviews. Tools: The method used in this research is based on cognitive mapping, which makes it possible to analyze the prospective strategies after the COVID-19 pandemic. Indeed, the cognitive map helps to clarify the mental orientation of a person and to visualize some ideas and beliefs on the achievement of their objectives. Findings: The obtained results showed that "digitization and Technology" are the most influential variables in the thinking of the external auditors as they represent the evolution during the COVID-19 period while "communication, the quality of audit social mission and the number of clients", which are the most dependent, represent the objectives to be achieved while the variables "teleworking, teleconference and E-learning" are the means to achieve these objectives. Contribution: This research could raise awareness of the positive outcomes of the COVID-19 era and develop a future work strategy.

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The Impact of Treasury Single Account (TSA) on Public Sector Performance in Nigeria

Author(s): Dorcas Adebola Babatunde / Language(s): English Issue: 1/2022

This study examined the impact of treasury single account (TSA) on public sector performance in Nigeria. Specifically, this study analyzed the effect of treasury single account on budget execution; accountability and cash management in Nigeria public sector. This study made use of primary data sourced from 300 randomly selected respondents from government parastatals, agencies and ministries across six southwest states in Nigeria. Data were collected with the use of structured questionnaire. Collated data were analyzed with the use of percentage/frequency count and ANOVA regression analysis. Result showed that TSA adoption exert significant positive effect of budget execution (0.794; p < 0.05); level of accountability (0.750, p < 0.05), and cash management (0.960, p < 0.05) in Nigeria public. The study therefore concluded that treasury single account has substantial positive impact on performance of Nigeria public sector. Hence this study recommends the need for government to strengthen guidelines for the full implementation of the policy so as to ensure long term sustenance of the policy across the country. In addition there is need for government to engage in objective public enlightenment about the importance of the policy. Government should also overhaul the capacity of the Federal Ministry of Finance and the CBN to cope with challenges associated with enforcement of the provisions of the TSA so as to further harness the benefit of centralize control of funds across the country.

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Benchmarks Related to Financing, Accounting and Benefits of the Projects Financed with European Funds, which Can Be Implemented by Entities in the Ministry of National Defence

Author(s): Carmen-Gabriela Nițu (Chitafes) / Language(s): English Issue: 1/2022

The core of the papers consists in the ineluctable explanation of the amount to which the European funds absorbed, a strategic resource, influence the development of the Ministry of National Defence (MND), through the essential financial support, valuable in the implementation of the economic, social, health, political and military processes. The purpose and motivation of this paper are professional, as in my position of public officer of the Romanian state, I am in search of the most efficient financing solutions and means, considering the national interest, the essential pillar ensuring permanent support for the economic progress, as well as for the stability of the society as a whole. In developing the topic of the: “Benchmarks related to financing, accounting and benefits of the projects financed with European funds, implemented by entities in the Ministry of National Defence”, I have used quantitative and qualitative methods of research, comparative analysis of the data and information selected and we are going to present thus various considerations, findings and approaches at theoretical level as concerns the European financing and the use of the European funds in Romania. The most remarkable motivation for selecting the topic is to express in a balanced manner the impact the European funds have on the development of Romania, as there have been quite heterogeneous discussions. In the final part, I have pointed out the role of the accounting in the implementation of such projects in entities under the Ministry of National Defence.

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MANAGERIAL TOOLS USED TO REGULATE OF THE STATE BUDGET RECOURSES IN CONTEXT OF HUMAN RIGHT TO SOCIAL PROTECTION

Author(s): Lesia Marushchak,Olha Pavlykivska,Kilyar Oleksandra / Language(s): English Issue: 3/2020

Strength and healthy community is the result of a well-balanced state budget. Most of each state funds come to cover public assistance, medical and children‘s health insurance program, roads, transportation and high education. The state budget is the biggest source of low-income families‘ support. But spending varies from countries to countries and in some cases this variation is significant. Theoretically, human rights must be realized through government budgets. But realization of all human rights requires some additional resources. And many countries do not have enough funds to realize all human needs appropriately and that could be implemented only by successful government fiscal policy. Seeking of effective financial resources is cardinal tasks for many governments. Despite the availability of all necessary funds for satisfying people needs many governments share financial resources in inappropriate ways and people got only small portion of their social benefits. Countries with the largest budget deficit show that people get the low and lower middle incomes and their social rights are not protected enough. The main reason is an absence of appropriate tools for evaluate the effectiveness in usage of state recourses. Evaluation is fulfilled only leaning on general economic results and an inappropriate mechanism of budget financing can become the main cause of impossibility to predict the future gaps in financial needs. So, usage of managerial tools is very useful for control and monitoring processes of the state budget effectiveness.

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THE IMPACT OF BREXIT ON THE FURTHER DEVELOPMENT OF IFRS AND ACCOUNTING SYSTEM IN THE UK: ADVANTAGES AND DISADVANTAGES

Author(s): Liudmyla Shkulipa / Language(s): English Issue: 4/2020

The purpose of this article is to investigate the effect of the Brexit on the IFRS and GAAP UK in the post-Brexit period. The article considers three possible options for such development: 1) continued application of IFRS (EU) by the UK listed companies; 2) creation of a national mechanism for approval of IFRS, similar to the EU; 3) adoption of IFRS without any intervention by the British authorities. As a result, each of the possible development of IFRS and GAAP UK was observed with an estimation of advantages and disadvantages. The research methods based on the quantitative collection of primary data, positivism research philosophy, deductive research approach with elements of descriptive content analysis are considered as important contributions to the research methodology of the Brexit impact investigation. As a result, it was obtained that the British government will choose the path of approval of IFRS in the UK after Brexit similar to the Australian scenario. This study is a novelty that covers not only the current state of development of accounting, auditing, financial reporting in the transition period Brexit, but also reveals the forecasts and expectations for further changes after the post-Brexit period. However, the research of the accounting system in the UK after the post-Brexit period (after 2021) might be the subject of future studies.

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DOES EMPLOYEE COMMITMENT MATTER IN INSTITUTIONAL STRATEGIES AND PERFORMANCE OF MANAGEMENT DEVELOPMENT INSTITUTIONS IN NIGERIA

Author(s): A. I. Otsupius / Language(s): English Issue: 4/2020

This study argued that Institutional strategies (IS)-(Agility, Flexibility, Alliance, and Planning) are identified approaches used by management development institutions (MDIs) in Nigeria to navigate the diverse setting towards achieving outstanding performance but queried the effect of employees’ commitment. The multi-stage sampling technique was used to select 398 staff. Stratified sampling technique was used to select the relevant MDIs across the entire MDIs in Nigeria. Data were collected using a validated questionnaire. Inferential (regression) analyses was conducted to determine the moderating effect of employees’ commitment on the relationship between IS and performance of MDIs. Findings revealed that employees’ commitment had no significant moderating effect on the relationship between IS and performance of selected MDIs in Nigeria, (Adj.R2= .141, F(4,339)=1.650 p>.05). The study recommended the integration of IS in the operations of the selected MDIs in Nigeria to ensure improved performance and achieve the institutions’ predetermined goals.

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Selling Elysium: the political economy of radical game distribution

Author(s): Alex Gekker,Daniel Joseph / Language(s): English Issue: 9/2021

This paper explores Disco Elysium’s first major expansion, “Working Class Update” as emblematic of the potential fracture between the game’s themes and its politics of production and distribution. Our central claim is that in this update, the studio has reacted to the audience’s appreciation for the game’s labor themes within broader dissatisfaction with the industry’s otherwise exploitative practices, yet was constrained by the contemporary dynamics of said industry. First, we examine Disco Elysium’s radical political orientation and the platformized political economy of digital game distribution through ZA/UM’s origins within the Estonia-specific ICT scene. Second, we describe the current state of videogames distribution, in critical dialog with Dyer-Witheford and De Peuter’s concept of a “game of multitude.” We show the limits and contradictions of Disco Elysium to enact radical political stance in a growingly consolidated and platform-dependent video games market. Finally, through a qualitative empirical analysis of the community’s responses to the Worker’s Class Update on Reddit and Steam, we examine the game’s fit into the above-mentioned framework through key themes of dissonant development, tactical games and software commons.

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MANAGEMENT OF ACTIVITIES TO COMBAT THE PHENOMENON OF TAX EVASION AND THE PREVENTION OF INTRA-COMMUNITY FRAUD

Author(s): Cosmin Sandu Badele,Lucian Ivan / Language(s): English Issue: 4/2021

The rules governing the application of the VAT exemption for intra-Community supplies of goods have undergone significant changes since the beginning of 2020, in order to standardize documentation requirements at European level, but also to combat tax evasion, given that the collection deficit the tax remains high. Proof of transport between Member States is one of the substantial conditions for granting the VAT exemption, with the EU establishing a set of specific documents that can constitute proof of intra-Community transport. Tax evasion is a special component of economic and financial crime, and combating the phenomenon has become a major goal of national and international bodies. Approached from a strictly theoretical perspective, Community and / or international tax evasion has to do primarily with the expansion of production / services, respectively of some of their components, belonging to national entities in states where they benefit from tax regulations and much more favorable social

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Cultural Impact on Economic Freedom in OECD Member Countries

Author(s): Dušan Steinhauser / Language(s): English Issue: 01/2022

The new institutional economic theory working with the concept of transaction costs assumes a quality setting of formal and informal institutions for an effectively functioning economic system. In an economic freely environment, we can assume a lower level of transaction costs. The main aim of the presented article is to identify Hofstede’s cultural dimensions that have a combined impact with the Human Development Index on economic freedom measured by The Heritage Foundation Index of Economic Freedom in OECD member countries. We used instruments of quantitative analysis, namely correlation and multiple regression analysis. We confirmed a negative impact of power distance and uncertainty avoidance on The Heritage Foundation Index of Economic Freedom. Countries with higher values of the Human Development Index achieve better score in The Index of Economic Freedom. In literature review and discussion we open the question of cancel culture in context of economic freedom for further research and we recommend the application of the concept of economic freedom in accordance with the principle of subsidiarity. However, the importance of economic freedom appears differently for diverse groups of countries.

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Management strategies and methods reducing work incapacity

Author(s): Marco Habbaba / Language(s): English Issue: 2/2021

Purpose – Work incapacity and work absence are rapidly growing and lead to high costs for health systems but also for organisations, therefore management strategies and methods must be critically proved and changed. Aims(s) – The aim of this article is to reveal possible strategies for managers and leaders which are appropriate to lower work incapacity and work absence. Design/methodology/approach – To achieve the aspired aim, the theoretical literature is analysed and connect-ed with a literature review focusing on prevention of work incapacity and work absence. Findings – Prevention programs, communication and an adequate working culture can lower work incapacity and work absence. Limitations of the study – Because of the small study size this study is only considered as a base for further research. Practical implications – Managers and Leaders have the power to lower work incapacity and work absence, but they must change their behaviours and methods. Originality/value – Strategies against growing trends

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Экономическая эффективность инновационного развития в промышленности

Author(s): Kamran Rəsulov / Language(s): Russian Issue: 04/2022

The study deals with the economic efficiency of innovative development in the industry. The ultimate goal of innovation and production activities is to increase the competitiveness of a manufacturing enterprise in the relevant market segment by increasing labour productivity and improving product quality. In the study, the author conducts a comparative analysis of the other sectors of the economies of developed countries. It is noted that to assess the effectiveness of innovative projects in industries, first of all, it is necessary to calculate the cost of innovation and the costs incurred.

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The influence of financing on results in the pre-university education system

Author(s): Gabriella Szekeres Vancza,Alina Căldăraru / Language(s): English Issue: 10/2021

Expenditure on the education system plays a significant role in the economy of the public system. In the accounting of educational institutions, special emphasis is placed on the budgeting process, in which the revenues and expenditures of the entities are found. Despite a large amount of research, specialists do not agree on the role the level of funding plays in the education system and its effect on the results of the final beneficiaries of the system. In this research we tried to observe how the level of funding or average costs per pupil in European education systems influences the results of students in standardized tests. Making an estimate with the help of the linear regression model by the method of the least squares of the correlation between these two variables, we found that there was a positive correlation between them; not exceptionally strong but not negligible either.

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