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Martian Iovan

environmental education. 10. European Comission. (2008). Attitudes of European citizens towards the environment. Special Eurobarometer.68.2, http://ec.europa.eu/publicopinion/archives/ebs295en.pdf. 11. Guvernul Romaniei. (2008). Strategia Nationala pentru Dezvoltarea Durabila a Romaniei. 12. Hoggan, J. (2009). Climate cover-up. Vancouver/Toronto/Berkeley: D./ M. Publisher. Inc. 13. Iovan, Martian. (2014). Eco-Education: A Required Element of Public Policies for Sustainable Social and Economic Development, in

Open access

Michail Lezgovko and Aleksandra Lezgovko

Internet: http://www.verslilietuva.lt/files/files/PDF/klasteriuabc.pdf Montresor, S., Marzetti, G.V. (2008). Innovation clusters in technological systems: A network analysis of 15 OECD Countries for the mid-1990s. Industry & Innovation , Vol. 15, No. 3, p. 321–346. Navickas, V., Malakauskaitė, A. (2008). Nauji makroekonominės politikos svertai: klasterių fenomenas. Verslas: teorija ir praktika , p. 245-252. Ness, B. (2007). Categorising tools for sustainable assessment. Ecological economics , Vol. 60. No. 3, 2007. Pearl, M. (2010). Strategic

Open access

Pavel Palcu and Anca Florina Morostes

Abstract

While conducting research on the scene or during the entire phase of criminal prosecution, especially for the identification of the authors or settlement of the controversial circumstances, criminal profiling by a forensic psychologist will reduce the circle of suspects, as well as provide assistance in determining possible connections with other crimes and offer to judicial organs sustainable strategies for the solution of the case. In addition to identifying and processing the material traces found on the scene, concern falling strictly within forensics, in the future, efforts against criminality of the third millennium will be oriented towards the interpretation of human behaviour with criminogenic finality.

Open access

Daniela Cristina Creţ

Abstract

Ensuring access to justice for all litigants, whether individuals or legal persons, and the operation of the principle of equality for parties in a civil trial, involves, among other things, providing appropriate legal assistance, including by granting certain exemptions, reductions, or postponements in the payment of legal fees stipulated by law to those who do not have the financial resources to initiate and sustain a civil trial. Throughout the following we shall emphasise certain aspects of the right to legal assistance, as seen from the perspective of both domestic legislation, and certain European documents.

Open access

Florin Dumiter, Daniel Berlingher, Anca Opret and Silvia Todor

Abstract

This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to each public financial income category. The topic chosen is based on the idea that the US tax system is different from the European system, while also considering that the USA is the world leader in business, trade and investment, and seen as a true “streamliner” of the world. The US economy is strongly influenced by sectors that prevail at the federal level: industry, education, trade, telecommunications, and transportation. The research methodology used in this article consists of a comprehensive analysis of key concepts regarding tax levying activities, providing an explanation of the tax policy, a critical analysis of the US system in terms of tax legislation, and a history of international double taxation conventions concluded by the US with other countries, given that the USA may be an archetype (best practice) in terms of the double taxation agreements network, regarding both the number of countries with which they have been concluded, and the types of agreements on income and capital. In our opinion, the results of this study indicate the optimal technical framework used by the American system to identify and implement the most sustainable methods, techniques and procedures in order to reduce the scope of international double taxation on income and capital worldwide.

Open access

Florin Dumiter and Ștefania Jimon

-57. [4] Brian Caster, After NatWest: how courts should handle OECD commentary in double taxation treaty interpretations, Northwestern University Law Review Vol. 105, No. 3, 2011, pp. 1317-1346. [5] Michael S. Kirsch, The Limits of Administrative Guidance in the Interpretation of Tax Treaties, Texas Law Review Volume 87, Number 6, 2009, pp. 1063-1135. [6] C John Taylor, Twilight of the neanderthals, or are bilateral double taxation treaty networks sustainable?, Melbourne University Law Review, Vol. 34, 2010, pp. 268-311. [7] Bert J Zarh, Double Tax

Open access

Rita Remeikiene, Ligita Gaspareniene and Gintare Grigaliune

., Holt, G. D., Edwards, D. J., & Badu, E. (2014). Determinants of trade credit supply among the Ghanaian construction sector. Built Environment Project and Asset Management, 4(4), 368-383. Ribeiro, H. N. R., Vaicekauskas, T., & Lakštutienė, A. (2012). The effect of public debt and other determination the economic growth of selected European countries. Economic and management, 17(3), 914-921. Snieška, V., & Drakšaitė, A. (2013). Evaluation of sustainability of the general government debt in a small open economy. Mediterranean journal of

Open access

Justine Sophia Jaunzeme

Abstract

Application of discount rate in finance and accounting is founded on the concept of time value of money. Discounted cash flow model is widely used for asset valuation under the International Financial Reporting Standards (in abbreviation, IFRS). The discount rate applied in valuation models normally is the best rate of return that investors would earn alternative investments. With emergence of ecological economics as a separate branch of economics, the concept of ecological (or in other words, environmental discount rate) has been elaborated. Muller (2013) in his paper ‘The Discounting Confusion: an Ecological Economics Perspective’, argues that traditional discounting can undermine long-term sustainability of the economy. In his work, Frank G. Muller considered adjusting the traditional discount rate in order to arrive at an environmental discount rate, which would help to ensure the sustainability of the economy. Hannon (2001) and Perrings (2001) in their paper ‘An Introduction to Spatial Discounting’ consider another variation of the discount rate - spatial discount rate. Spatial discount rate represents the rate at which the diffusion of environmental effects of economic activities is discounted over space. By February 2016, neither the application of environmental nor spatial discount rates under IFRS has been considered. The purpose of this paper is to analyse the implications that environmental and spatial discounting would have for the application of discounted cash flow model according to IFRS. The research methods applied are methods of economic analysis and synthesis.

Open access

Klaudia Muca

Abstract

The term engagement was used in critical cultural studies as a term that name an attitude of scholars, and a feature of cultural and scientific texts, that are based on the experience of an individual or a group of people. In the recent two decades, many of Polish academic narrations on the field of cultural production focused on the issue of engagement. In the article, a phenomenon of engagement in the context of disability studies is considered. The main objective of the article is the analysis of disability studies as a new model of experience- oriented discipline. What is particularly interesting is a possibility to relabel experiences of the disabled as a significant report on the status of modern narrations, which should include different minority bodies. The main aim of disability studies is to present a project of engaged attitudes towards social sustainability that is not based on exclusions of any social groups of people. Studies on disability are also introduced as an experience-oriented discipline in the field of engaged humanities. This article aims at presenting critical narrations on the issue of engagement in other to connect disability studies to the engaged humanities. Promoting engagement in many areas of culture and social life seems to be a way of introducing more open politics towards difference, and social sphere of life that is equally accessible for everyone.

Open access

Maria Misankova, Katarina Zvarikova and Jana Kliestikova

Abstract

Numerous economists and analysts from all over the world have been trying to find an appropriate method to assess company health and to predict its eventual financial distress for many years. No economy is a small isolated subject, and the bankruptcy of a company can cause through its stakeholders′ significant impact on the sustainable economic development. Otherwise, companies are very complicated entities, and it is not a simple task to estimate company’s future development. Together with the best-known Z-Score model of bankruptcy prediction developed by Altman, numerous models worldwide that are based on different methodologies have been developed. We assume that individual state’s economy has major influence on the final form of these models as well as there are several common characteristics between Slovak economy and economy of countries of Visegrad Four. Therefore, we applied chosen bankruptcy prediction models developed in countries of Visegrad Four on the set of Slovak companies and validated their prediction ability in specific condition of the Slovak economy. On the basis of the provided calculations, we compared gained results with the prediction capability of other popular prediction models also applied on the data set of Slovak companies. Through this, we pointed out the importance of the development of unique bankruptcy prediction model, which will be constructed in the specific condition of individual countries, and highlighted the weak forecasting ability of foreign models.