The paper aims to examine taxation in the EU in correlation with regional development measures implemented. We started with the EU vision on regional development. If during the 2007-2013 period, were pursued three major objectives (convergence, regional competitiveness and territorial cooperation), in the current 2014-2020 funding period, money is allocated differently between countries that are deemed to be more developed, in transition and less developed. These categories are set according to GDP per capita. Next we exposed the fiscal changes made in the EU in 2010-2011 period and then we corelate them with the strategy for regional development for five member states: Romania, Bulgaria, Czech Republic , Hungary and Poland. We used data reported by Eurostat regarding the evolution of unemployment rate and for the foreign direct investments in 2007-2012 period. We also brought up and changes required by the new Romanian Fiscal Code. According to it, measures such as reduction of income tax for new micro enterprises or extending the VAT reverse charge mechanism in many sectors of activity, are meant to encourage foreign capital inflows and also to increase the level of regional development. As a general conclusion, we found that there is a direct link between fiscal policy and regional development; fiscal measures implemented influence the level of unemployment, economic growth, and competitiveness in the private sector.
The paper begins with a short literature review regarding the public governance concept in the EU approach and its methods for establishing a common way to manage different situations for all member states; we discovered that the problems they confront with have to do with good governance and qualitative public administration. In the second part, we developed an econometric model for three Eastern European countries and we found a strong correlation between the total revenues from taxes and social contributions and total gross debt in 2002-2014 period. We ended the paper by emphasizing the conclusions obtained.
Laurentiu Dumitru Andrei, Cristina Vlad and Petre Brezeanu
This article opens a suite dedicated to State Treasury financial structure optimization. It further develops our previous excursus on State Treasury mechanism, operation policies and practice, alignment to EU regulations, and the influence of fiscal pressure on the EU states economies.
This article concentrates on risk prevention and containment of the possible impact. It further describes the financing policy that has been adopted. The following section describes the effects of the applied policies and practice, as well as the accessed financial package.
We have included a lessons learned section, to outline what we strongly believe should achieved for enriching the data sets and processing automation - these being instrumental to ensure the accuracy and relevance of the decision process and actions.
We finally project the main theme of the future articles and to outline the need of competitive central administration partner for the national business community - which is tightly and ever tighter connected to its global counterparties.
Claudiu Ioniță, Birol Ibadula, Cristina Vlad and Petre Brezeanu
In an effort to reduce the tax transparency and banking secrecy, the Organisation for Economic Co-operation and Development (“OECD”) has been taking the lead on the battle against cross-border tax evasion, seconded by the Internal Revenue Services (“IRS”) of the United States of America (“USA”), the G20 and the European Commission. Understanding the power that is brought by information and knowledge, the international community proposed adapting the exchange of information tools that were available to them and extending them to a worldwide level. As a result, the Common Reporting Standard (“CRS”) and the Foreign Account Tax Compliance Act (“FATCA”) reporting standards were born. This paper aims at analyzing the improvements in automatic exchange of information brought by the CRS and FATCA standards, together with its limitations. An important section of this paper shall be dedicated to the role that Romania plays in the international efforts of fighting tax evasion, together with the tools and procedures developed in order to sustain the reporting standards. In order to analyze the effects of the CRS and FATCA, it is essential to understand the pros and the cons of the international cooperation on tax matters and its available tools before the CRS and FATCA were created. As there is limited previous literature on the subject, the methodology of the research will consist mainly of analyzing the guidelines issued by the international public body representatives and of the current legislative framework. The main finding of the paper can be considered the fact that the new developments in the automatic exchange of information field can represent a huge step forward towards limiting the tax evasion activity, however, one should be reserved due to aspects such as compliance costs, protection of private information, data gathering and processing techniques and tax residency uncertainty. Further analysis is required when the automatic exchange of information results will be available in order to update the reservations of the paper.
Cristina-Alina Ficuț, Vlad Măcicășan, Cristian-Valeriu Maloș, Octavian-Liviu Muntean, Gheorghe Roşian and Tibor Hartel
The management of pastures is very important to reduce soil erosion. A special attention is generally needed for the wood pastures which combine livestock grazing with trees and shrubs. In this paper, we investigated the differencess between the wood pastures and tree-less pastures and their role to prevent or mitigate the soil erosion. The soil erosion assessment has been performed by using of RUSLE and GIS. The model has been applied in two study-polygons with wood pasture and tree-less pasture located in the northern part of Hartibaciului Tableland (Romania). Our outcomes showed and highlighted by comparison that wood pastures have a lower predicted annual soil loss than pastures with accidental presence of trees. This fact suggests that wood pastures are more resilient to soil erosion than tree-less pasture. The metholology tried to calibrate a preliminary model of soil erosion assessment for wood pastures into the southern part of Transylvania.
Vlad Andrei Budu, Tatiana Decuseara, Silviu Crac, Alexandra Gheorghe, Alexandru Panfiloiu and Cristina Goanta
Osteomas are slow-growing tumors of the paranasal sinuses, usually found in the frontal and ethmoidal sinus. In many cases, these tumors are discovered by chance or after an imagistic exam for a non-responsive to medical treatment headache. In asymptomatic tumors, conservative treatment is indicated, while in big tumors with complications the gold standard is surgical resection of the tumor. We present two cases of rather similar anterior ethmoidal osteomas in which the therapeutic management was decided according to the symptomatology of the patient and the imagistic CT exam. We decided different ways of treatment for the two cases based on the CT scan, which has a major role in predicting intraoperative complications during endoscopic sinus surgery.
Alin Albai, Viorel Șerban, Romulus Timar, Adrian Vlad, Bogdan Timar, Cristina Ilie and Oana Sdic
Background and aims: A precarious glycemic control in the first 10 weeks ofpregnancy, the period defining organogenesis, increases the risk of pregnancy loss.The aim of this study was to estimate the relationship between pregnancy loss andHbA1c values in early pregnancy in type 1 diabetic women.Material and method: The present study included all pregnancies in type 1 diabetic women followed atDiabetes Clinic, Emergency County Clinical Hospital, Timişoara, from 1990-2011.Results: The risk of pregnancy loss was significantly increased compared with thebackground control group. In our study the relative risk of pregancy loss increasedwhen HbA1c exceeded 6.5%. We found a consistent increasing risk with stepwiseincreasing levels of HbA1c. Conclusions: A better glycemic control in this periodand throughout the pregnancy could reduce the risk of severe adverse outcomes intype 1 diabetic pregnancies.
Alin Albai, Romulus Timar, Bogdan Timar, Corina Hogea, Adrian Vlad, Oana Sdic, Ilie Cristina and Oana Albai
Background and aims: Pregnancy in women with type 1 diabetes mellitus (T1DM) is associated with increased risk of maternal and fetal complications. The aim of this study was to examine and to compare pregnancy outcomes between women with T1DM and a control group of non diabetic women. Material and method: The present study included all pregnancies in T1DM women followed at Diabetes Clinic, Emergency County Clinical Hospital, Timişoara, from 1990 to 2010. Results: We found a relative risk of spontaneous abortions of 1.85 (95%CI 1.01-3.39; p=0.05) and a relative risk of major congenital malformations of 4.32 (95%CI 1.55-12; p=0.005) in T1DM pregnancies compared to the control group. We also observed that the rate of stillbirth was more frequent in type 1 diabetic pregnancies (p=0.02). The offspring of T1DM women were more likely to be delivered preterm (32%) compared with the control group (9.5%). The relative risk of preterm delivery was 3.38 higher (95%CI 2.93-5.6; p<0.0001) in T1DM pregnancies compared with non diabetic mothers. There was a statistically significant difference in the proportion of macrosomic offspring between T1DM (17.3%) and non diabetic mothers (6.5%) Conclusions: The present study demonstrated that pregnancy outcome and perinatal complications are still high in T1DM pregnancies.
Systemic Lupus Erythematosus (SLE) involves autoimmune mechanisms that affect multiple systems and has variable clinical manifestations. It affects mainly feminine gender, usually of child-bearing age. Very late onset SLE (patients older than 75 years) is rarely met and difficult to diagnose due to the unspecific symptoms. The diagnosis is frequently mistaken for drug-induced SLE or for other age-specific disorders.
We present the case of a 78 years old male patient complaining of hemoptysis in small amounts, fever, dyspnea at small efforts, weight loss, and important asthenia. Based on physical examination, severe anemia and thoracic CT aspect, several diagnosis were taken into account: anemic syndrome and pleurisy due to refractory pneumonia, pulmonary neoplasm, pulmonary tuberculosis, congestive heart failure and Wegener granulomatosis. Only when direct Coombs test came positive and all the other serological tests resulted negative, diagnosis of SLE was considered. Confirmation came along with high titers of antinuclear antibodies, anti double strained DNA antibodies and lupic anticoagulant and low levels of C3c and C4.
We conclude that the diagnosis of SLE must be taken into consideration even in elder male patients. Therapeutic options in these patients are challenging because of the associated comorbidities and side effects.
Vlad Budu, Andreea Costache, Tatiana Decuseara, Alexandru Coman, Alexandra Guliga, Raluca Baican, Alexandru Panfiloiu, Ioan Bulescu, Cristina Goanta, C. Ionita and Mihail Tusaliu
The authors present a case of recurrent frontal rhinosinusitis, for which the drug therapy was ineffective. To avert the risk of complications, multiple classic and endoscopic surgical procedures were performed on the frontal sinus pathology.
The bacterium involved in this form of rhinosinusitis was represented by a Methicillin-resistant Staphylococcus aureus (MRSA) diagnosed during the first endoscopic approach (the second surgical procedure) for which the treatment corresponding to the antibiogram was followed. At the last hospitalization, the patient has underwent a frontal bilateral drainage surgery (modified Lothrop procedure) and started an adequate anti-MRSA treatment.
The authors wondered whether multiple recurrences of frontal rhinosinusitis are determined by an incomplete drainage, by a persistent infection with MRSA or by both.