<abstract xmlns="http://www.w3.org/1999/xhtml"> In our paper we aim to analyze the tax wedge between labor costs and net wage, this being the main indicator for assessing the tax burden on labor. We analyze the components of the tax wedge and its evolution in time, in the OECD countries and in Romania. In this way we can get an image of the total labor cost, observing that our country belongs to countries where labor taxes have a very high level. Thus, from our analysis we showed that in Romania the tax wedge is around 42%, while the OECD average was only 35.9%. In these circumstances it is necessary to adopt certain measures for shifting the tax burden from labor to other tax bases, with the purpose of a fiscal relaxation of labor income</abstract>

„Vasile Goldis” Western University of Arad, Faculty of Economics

Candidate The Bucharest Academy of Economic Studies

Labour Taxation – A Comparative Study

<abstract xmlns="http://www.w3.org/1999/xhtml"> The research’s purpose is to study the credit institutions’ performance, from the shareholders’ point of view, through return on equity (ROE). It aims to identify a dependency relationship between return on equity (ROE) and endogenous factors (the growth rate of credit portfolio, the growth rate provisions, the solvency ratio), on the one hand and, on the other hand between ROE and the exogenous ones (GDP and inflation rate). The research was done over an horizon of 10 years (2004-2013) on the evolution of the return on equity indicator of two credit institutions listed on Bucharest Stock Exchange (Carpathian Commercial Bank SA and Banca Transilvania SA), highlights their vulnerability to economic conditions. The results obtained indicates, that in both credit institutions, the variation of return on capital is determined in a significant proportion by intern factors and it is conditioned in a insignificant share by the exogenous factors</abstract>

“Lucian Blaga” University, Sibiu, Romania, Faculty of Economics

Student “Lucian Blaga” University, Sibiu, Romania, Faculty of Economics

The Influence of the Endogenous and Exogenous Factors on Credit Institutions’ Return on Equity

<abstract xmlns="http://www.w3.org/1999/xhtml"> In the context of the development of information, the main role of financial reporting is threatened by alternative sources of information that users use. However, the main source of information for decision-makers remain the accounting information relaxed from synthesis financial reporting, because the legal framework prescribes mandatory minimum information and a set of quality certification mechanisms thereof. As a starting point in our research we used relevant studies from the scientific literature regarding the understanding of the accounting information in financial reporting. We specify that many authors place the accounting information in the perimeter of the objectivity and the accuracy, which is essential in making economic decisions by the leadership. Thus, in support of decisionmakers, accountants apply professional judgment (judgment of International Financial Reporting Standards), taking decisions in terms of the use of accounting treatments to achieve a quality of financial reporting information. The contents of the article have been reported not only attributes on accounting information provided by IFRS, but also aspects of US GAAP regarding financial reporting, presenting the differentiation between the two accounting referential. We note that the accounting information can be the best friend of actual and potential investors if used properly understood</abstract>

Essential Attributes of the Accounting Information in Applying The Financial Reporting Differences Between Ifrs and us Gaap

<abstract xmlns="http://www.w3.org/1999/xhtml"> Technical progress and entrepreneurship have become drivers of economic and social stability and progress. To develop their new ventures, to generate value, and to validate and implement business ideas, entrepreneurs need a competitive business environment, we name it technology entrepreneurial ecosystem. Entrepreneurial new ventures competitiveness depends on the entrepreneurial ecosystem structure and components. Our research presents the main levels of information technology industry linked with technology entrepreneurial ecosystems components. In the second part of our research we present the entrepreneurs perception about information technology entrepreneurial ecosystem in the west region of Romania. Our objective was to find out the entrepreneurs point of view about opportunities and influences that they perceive in the regional entrepreneurial ecosystem</abstract>

Technology Entrepreneurial Ecosystems and Entrepreneurship in the West Region of Romania

<abstract xmlns="http://www.w3.org/1999/xhtml"> Today the world is facing, more and more, different sources of pollution, the most affected areas being the proximity of big industrial centers (e.g.: chemistry, mining and metallurgy, machinery building etc.). Baia Mare industrial area is a typical one for such a situation. To maintain a clean and healthy environment in Baia Mare city and in the surrounding areas, important costs are needed. The usefulness of the mathematical models consists in the possibility of mathematical processing of industrial parameters evolutions, with relevant interpretations on various influences and their correction for achieving the set goals (maximizing financial efficiency, environmental protection with the compliance of legal requirements etc.)</abstract>

Mathematical Models Issues of Environmental Management

<abstract xmlns="http://www.w3.org/1999/xhtml"> Assessment and research into this phenomenon of social marginalization and social exclusion of young people at both national and European levels has as a target to find methods of prevention and reduction of this phenomenon and understand the fact that it is only through communication, debates and dialog that will we be able to establish benchmarks for joint action. Young people are one of the age segments which are most affected by the economic recession. It is also accepted that in each of the Member States of the EU, despite different circumstances and levels of economic development, major issues faced by young people are the same: from access to essential services (such as education and health) and up to their integration into the labour market with a view to achieving a higher standard of living. The decision makers are constantly interested in solving these stringent problems, which can be found in the policies and strategies for economic recovery and fighting the austerity measures adopted by the Member States of the EU, through a series of programs that have as main objectives combating unemployment and poverty among young people and providing opportunities for more active involvement in their community life: political, social, economic, cultural. In Romania, the problem of young people constitutes an issue of major importance for the Government, which has drawn up for the first time an Integrated Strategy of Romania with regard to young people called "National Strategy for Youth 2014-2020", with particular emphasis on the first role that education must play in this context. Examples of solutions identified by the governors are: an increase in public funding for mentoring programs, for the prevention of school dropout rates, establishment of differentiated educational offers, training schemes designed to eliminate lack of qualification in young people, in such a way as to maintain a competitive and well-prepared generation in the country</abstract>

Managing the Current Situation of Young People in National and European Context in Terms of their Employment

<abstract xmlns="http://www.w3.org/1999/xhtml"> In our country, the practice of individual labour dispute resolution shows that it predominantly appeals to the courts, to the detriment of alternative mechanisms for individual labour dispute prevention and resolution. Therefore, we believe the focus should be on developing those practices and mechanisms, on the one hand to prevent the emergence of a labour dispute, and on the other hand to steer the conflict settlement through mediation. This paper refers to the existing situation in Romania, in terms of legislation and practice in the field. Promoting programs to increase the institutional capacity of social partners for resolving labour disputes, both individual and collective, would be an approach in accordance with the principles of social dialogue and would really contribute to developing a culture of social dialogue in Romania</abstract>

Ministry of Labour, Family, Social Protection and Elderly

Effectiveness of the Various Mechanisms and Practices in Preventing and Resolving Individual Labour Conflicts in Romania

AHEAD OF PRINT

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Studia Universitatis „Vasile Goldis” Arad – Economics Series

 The Journal Studia Universitatis "Vasile Goldiş" Arad. Economic Sciences, ISSN 1584 - 2339 has a long history in contributing to the research in Economics-related fields of interest, since its first edition in 1990.  Until now, the journal has been published annually by "Vasile Goldis" Western University of Arad, at its own Publishing House. Moreover, during the years Studia Universitatis "Vasile Goldiş" Arad. Economic Sciences has been evaluated by the National Council of Scientific Research in Higher Education of Romania in the B+ category, code 792 as recognition of its national visibility.  The principal purpose of the journal is to publish scholarly work in the Economic Sciences, promoting relevant and insightful research in all related fields, within a sound methodological framework. In this journal, the Editorial Board wants to provide high quality articles in the economics field. However, the objective regarding publishing the original contribution in the Economic Sciences filed does not infringe the interdisciplinary, multidisciplinary and transdisciplinary approaches of the complex economic phenomenon and their connections. In this sense, many articles provide a strong enactment of law regarding the application and enactment the commercial law, civil law and tax law. The research published in the Journal is used to demonstrate the academic medium, students and specialist as the ways in solving different problems tackled by the different articles and authors. The econometric techniques and modelling relationship demonstrate the usefulness of different techniques in the solution of the different problems. Part of the articles published in this Journal are an improving path of the articles sustained at the different conferences organized by the University were different specialist gathered and debated some high relevant and important topics. The results of the research are directed also to some practical organizations in order to increase the practical usage of the economical techniques. Another part of the articles derived from different partial of final results of several research projects, fact that will increase the scientifical relevance. Finally, by using a specific structure of the article, meaning introduction, literature review, methodology, main finding results, discussion and conclusion will improve the understandings of the different research methods used in economic theory and practice in order to evaluate and assess more accurate the soundness of the final results of the research.  Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process.  Why subscribe and read   High quality articles in the area of economics Articles published after a serious double blind review process with prestigious national and international reviewers Articles having a powerful economic research insight for both theoretical, econometrical and practical perspective Multidisciplinary, Transdisciplinary and Interdisciplinary approach of the articles   Why submit   The rejection rate is approximately 80% The Editors provide fast route for the publication process and fully access to DeGruyter e-technology International Scientific Board with high - quality research specialists around the world