scholarly journals A Study on the Evolution of Tax Pressure in Romania

2014 ◽  
Vol 61 (1) ◽  
pp. 96-107
Author(s):  
Georgeta Vintilă ◽  
Ioana Laura Ţibulcă

Abstract Fiscal pressure is often considered a barometer for the impact and level of taxation experienced by individual taxpayers and businesses. In Romania, the study of the tax burden has been and will remain a highly debated topic in a national as well as European context. Thus, in this article, we conducted a descriptive statistical analysis of the evolution of the tax burden in Romania, and showcased the research results in different graphically expressive ways (maps, tables, graphs), all presented from a dual perspective. On the one hand, we followed the impact of taxation on households, and on the other hand, in a broader approach, we highlighted the tax burden reflected at the county and regional level

2017 ◽  
Vol 13 (20) ◽  
pp. 206
Author(s):  
Dègla Hervé Koumassi

The department of the hills is located at the center of Benin in plinth area. The water supply in this area is more and more directed towards surface water due to the hydrogeologic constraints and the impact of the climatic fluctuations. The climatological and geological data analysis made by the methods of descriptive statistical analysis made it possible to analyze the dynamics of the climatic parameters on the one hand and the behavior of the geological units to the recorded flows. The hydroclimatic study showed a deficit on the level of the climatic assessment and a decline of pluviometry since 1970. The study of the hydrogeologic characteristics carried out on 706 drillings made it possible to show the relationship between various parameters such as: thickness of change, flows end of boring and productivity of the drilling / lithology.


Author(s):  
Anna Peterson

This book examines the impact that Athenian Old Comedy had on Greek writers of the Imperial era. It is generally acknowledged that Imperial-era Greeks responded to Athenian Old Comedy in one of two ways: either as a treasure trove of Atticisms, or as a genre defined by and repudiated for its aggressive humor. Worthy of further consideration, however, is how both approaches, and particularly the latter one that relegated Old Comedy to the fringes of the literary canon, led authors to engage with the ironic and self-reflexive humor of Aristophanes, Eupolis, and Cratinus. Authors ranging from serious moralizers (Plutarch and Aelius Aristides) to comic writers in their own right (Lucian, Alciphron), to other figures not often associated with Old Comedy (Libanius) adopted aspects of the genre to negotiate power struggles, facilitate literary and sophistic rivalries, and provide a model for autobiographical writing. To varying degrees, these writers wove recognizable features of the genre (e.g., the parabasis, its agonistic language, the stage biographies of the individual poets) into their writings. The image of Old Comedy that emerges from this time is that of a genre in transition. It was, on the one hand, with the exception of Aristophanes’s extant plays, on the verge of being almost completely lost; on the other hand, its reputation and several of its most characteristic elements were being renegotiated and reinvented.


2020 ◽  
Vol 6 (1-2) ◽  
pp. 55-78
Author(s):  
Simon Morley

I look at the impact of Zen Buddhism on western painters during the 1950s and 1960s, focusing on the monochrome in particular, in order to create a historical context for the consideration of transcultural dialogue in relation to contemporary painting. I argue that a consideration of Zen can offer a ‘middle way’ between conceptions of the monochrome (and art in general) often hobbled by models of interpretation that function within a binary opposition between ‘literalist/sensory’ on the one hand, and ‘intellectual/non-sensory’ readings on the other.


2018 ◽  
Author(s):  
Kjell Winkens

This thesis seeks to answer the question 'when, how, and why the Danish asylum system become more restrictive than the Swedish one between 1989 and 2001'. In the analysis of these reasons, a particular emphasis is placed on the different political perceptions of both countries’ welfare philosophies on the one hand, and their political culture on the other. The influence of anti-immigration parties on mainstream political culture is an important part of this analysis. Through a distinction between border and integration policy, it becomes clear that the Danish asylum policy becomes more restrictive in the second half of the 1990s, because of its focus on cultural integration as a duty to the welfare state. The thesis concludes with a discussion regarding the impact of (neoliberal) economic changes on solidarity within political culture.


Author(s):  
Dr. Carolina Diamandis ◽  
David Seideman ◽  
Jacob S Adams ◽  
Riku Honda ◽  
Marianne Kaufmann ◽  
...  

In a study on the prevention of injury in patients with H63D syndrome and cataplexy, statistical analysis revealed an unexpected but clinically highly significant finding. Apparently, in this patient population, an inverse correlation exists between the severity of tic symptomatology on the one hand and narcolepsy with cataplexy on the other hand, as well as a parallel increase in the typical signs of degeneration observed in transcranial sonography of the substantia nigra. This finding has clinically far-reaching implications.


2020 ◽  
pp. 12-20
Author(s):  
Javier Lapa-Guzmán ◽  
Juan Carlos Baltazar-Escalona ◽  
Eduardo Rosas-Rojas

The Mexican economy has a fragile and inefficient financing structure for the productive sector; which acquires great relevance in the face of the imminent economic recession that will follow the most critical period of the Covid-19 pandemic. In this paper, the evolution of the different financing channels is analyzed, in order to know, on the one hand, the composition of the financing of companies; and on the other hand, identify the type of company that presents the highest degree of vulnerability and that, therefore, the government should prioritize. For this, a statistical analysis is carried out both of the composition of the financing of the companies; as well as the characteristics of these companies and their relevance in the economic dynamics of the country.


Author(s):  
Victoria Yermilova ◽  
◽  
Natalia Stroiteleva ◽  
Zhanna Egorova ◽  
Ekaterina Vanina

Smoking and alcohol consumption is a growing trend among young people worldwide. The purpose of this study was to provide students with a comparative analysis of adherence to harmful habits (smoking and alcohol) on the one hand and the frequency of sports and academic performance on the other, taking into account gender differences. The research was conducted in 2019-2020 in 5 cities of Russia; the sample included 1500 people aged 18.4 ± 1.1 years, divided into three equal groups. The control (first) group had students who are not engaged in sports, and the second group comprised students practicing sports but not professionally. The third group was made up of student-athletes. All participants were surveyed to determine the frequency of adherence to harmful habits. In the control group, boys smoked 50% more often than girls (p ≤ 0.05), while in the third group, smoking among boys was registered 70 times less often (p ≤ 0.001). Alcohol consumption in controls was 0.5 times more likely among boys (p ≤ 0.05). Harmful habits affect young people's free time and reduce their academic performance and ability to practice sports.


Author(s):  
Aykut Arslan

Despite the efforts in terms of policies and investments, take-up of e-government services is slow, obscuring the overall benefits of e-government itself and still far from satisfactory today. Differences in uptake of e-government services across European countries seem to be independent from the quality and quantity of the supply. The data show a gap between the supply and use of e-government services in general; in other words, suggesting a limited correlation between the provisions of sophisticated e-government services on the one hand and the take-up of e-government services on the other. This signals a broader and diversified situation. To explore the determinants of low e-government take-up in European context, this chapter examines the aggregate data of 29 countries by conducting T-tests and Mann-Whitney U analyses.


Author(s):  
Doina Stratu-Strelet ◽  
Anna Karina López-Hernández ◽  
Vicente Guerola-Navarro ◽  
Hermenegildo Gil-Gómez ◽  
Raul Oltra-Badenes

This chapter highlights the role of technology-based universities in public-private partnerships (PPP) to strengthen and deploy the digital single market strategy. Moreover, it analyzes how these collaboration channels have link knowledge management as a tool for sustainable collaboration. Given the need to establish collaboration channels with the private sector, according to Lee, it is critical to establish the impact of sharing sophisticated knowledge and partnering at the same time. This chapter wants to highlights two relevant aspects of PPP: on the one hand, the importance of integrating the participation of a technology-based university with three objectives: (1) the coordination, (2) the funding management, and (3) the dissemination of results; and the other hand, the participation private sector that is represented by agile agents capable to execute high-value actions for society. With the recognition of these values, the investment and interest of the projects under way are justified by public-private partnership.


Author(s):  
Angel L. Meroño-Cerdan ◽  
Pedro Soto-Acosta ◽  
Carolina Lopez-Nicolas

This study seeks to assess the impact of collaborative technologies on innovation at the firm level. Collaborative technologies’ influence on innovation is considered here as a multi-stage process that starts at adoption and extends to use. Thus, the effect of collaborative technologies on innovation is examined not only directly, the simple presence of collaborative technologies, but also based on actual collaborative technologies’ use. Given the fact that firms can use this technology for different purposes, collaborative technologies’ use is measured according to three orientations: e-information, e-communication and e-workflow. To achieve these objectives, a research model is developed for assessing, on the one hand, the impact of the adoption and use of collaborative technologies on innovation and, on the other hand, the relationship between adoption and use of collaborative technologies. The research model is tested using a dataset of 310 Spanish SMEs. The results showed that collaborative technologies’ adoption is positively related to innovation. Also, as hypothesized, distinct collaborative technologies were found to be associated to different uses. In addition, the study found that while e-information had a positive and significant impact on innovation, e-communication and e-workflow did not.


Sign in / Sign up

Export Citation Format

Share Document