Issue No 2(4), 2009

• THE IMPACT OF THE EUROPEAN UNION BUDGET ON THE PUBLIC POLICIES
  
  IonescuRomeo-Victor
  Abstract

  The paper tries to obtain an answer to the impact of the European budget on the present and future development. The historical evolution of the European budget followed the evolution of the European integration. The growth of the socio-economic complexity across Europe was reflected into the community budget. As a result, we analysed the components of the budget in their dynamics A distinct part of the paper is focused on the 2007-2013 financial procedure and on the new elements of the European budget, according to the present challenges for the EU.
  
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• TAX BURDEN AND COMPETITION IN THE EUROPEAN UNION – DOES IT CHANGE ?
  
  SzarowskáIrena
  Abstract

  Enlargement of the European Union and the globalization process significantly affect tax systems and fiscal policies of individual countries. The level and structure of tax burden is often discussed in the European Union, as well as what is more profitable – keeping tax competition or tax harmonization. Tax environment and tax burden are significant factors when deciding about investment allocation. For international comparison, the easiest way is to use statutory tax rates but the result may be rather inaccurate. More convenient way of comparison is comparing implicit rates where we may express impact of taxes on economic activities according to their functions. The paper first summarizes basic theoretic approaches to tax competition. Then it is followed by an analysis of level and structure of tax burden in the European Union in the period of 1995 to 2006. There is emphasis on the dissimilarity of results depending on the type of tax rates used, namely statutory and implicit. The aim is to verify the hypothesis that value of tax burden (measured by tax quota) falls in time and that indirect taxes outweigh direct taxes in the tax burden of the European Union.
  
  Keywords: tax competition, tax burden, tax quota, implicit tax rate
  JEL Clasification: H2, F2, E62
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• THE EUROPEAN BUSINESS LAW BETWEEN TRADITION AND INNOVATION
  
  OpreaRăducanOpreaRamona-Mihaela
  Abstract

  The paper deals with the importance of the European harmonised law system during the present and the future evolution. For the beginning, we define and analyse the fundamental elements of the European law and provide a history of the European law’s evolution. A distinct part of the paper deals with the European law institutions, especially the Court of Justice which defines and influences the juridical system analysis and its specific instruments. The main conclusion of the paper is that the harmonised law system represents a challenge for the EU 27.
  
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• ZONING OR MIXED USE – A DILEMMA FOR PUBLIC ADMINISTRATION DECISION ?
  
  PuşcaşuVioleta
  Abstract

  The article summarizes the changes set by land uses in two forms – zoning and mixed use. Its content is drawn up on the comparison between zoning as planning practice, especially in the Romanian context, and mixed use reality as tendency in the new postmodern society. One of the key questions is about the difficulty and opportunity to choose one of them in order to increase the urban welfare status and growth equilibrium.
  
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• ACADEMIA – FACTOR OF A PERMANENT REGIONALIZATION
  
  ChiriţăViorel
  Abstract

  The article deals with the concept of regionalization generated by an unspecific factor of spatial organisation that is „academia”. The paper content is structured as a gradual presentation of the principal stages of university’s action into European space. Two major aspects are pointed out – the permanent dynamics of academic power centres and the reality process of regionalization made by university even move invisible. The conclusion set a prospective view about the reconsidered position of the university as a powerful regional factor.
  
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• THE REGIONAL IMPACT OF FISCAL TARIFF PREFERENCES FOR THE IMPORT OF GOODS IN NON-EU COUNTRIES
  
  TudorFlorin
  Abstract

  The common customs tariff of EU implies, besides applying customs taxes, granting a preferential regime to third countries whom EU agrees to do so. The origin of goods represents the „economic” nationality of the goods being the object of international trades. As far as that origin protocol is concerned, in order to establish a unitary work practice and eliminate ambiguities and the direct consequences they bear upon the traders and the local of budget structure, it is recommended that the evaluated goods should be assigned an as exact and through classification as possible. This study is also based on the explanations provided by the central authority of customs on the purpose of emphasising the economic effects of the goods origin and the strong protective character of the customs tariff in the international trade relations.
  
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• EU-RUSSIA RELATION WITHIN THE ENLARGED EUROPEAN COOPERATION
  
  AndrusCătălin
  Abstract

  EU-Russia relationship has evolved from confrontation and neglect during the Cold War to a vital partnership for both parties, which approaches dependence on energy resources. Cooperation between EU and Russia takes place on several levels, from the Northern dimension of cooperation to cooperation in the Black Sea area, from the human rights cooperation to ensuring the European security. EU-Russia partnership is vital for both sides, representing one of the pillars of European security building. The degree of interdependence and the need to coordinate efforts in order to address current international challenges (such as the financial crisis) in a world that is projected to be multipolar require the two parties tostrenghten ties and cooperation on the principles of international law norms.
  
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• LINKING WORDS IN LEGAL ENGLISH
  
  GrecuOnorina
  Abstract

  This paper emphasis on the Legal English linking words usage and their Romanian translation challenge. Using a variety of linking words is important in ensuring a logical flow of ideas in writing easy for the reader to follow.
  
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• THE IMPACT OF ELECTRONIC COMMERCE ON THE PRESENT SOCIETY
  
  ScutariuAdrian-LiviuGăitanDanielaFoiciucAdelina-Liliana
  Abstract

  With the Internet access growth, the Electronic Commerce (E-commerce) captured the interest of individual consumers and commercial societies everywhere. Many companies were so involved in marketing, branding, raising money and carrying their bags of money to the bank that they forgot that an online business may still be. The discussions are about the creation of a new business model (e-business, e-commerce) through the Internet that radically changes their efficiency by reducing transaction costs. For a business to work, there are certain fundamentals that need to be practiced, even in the magic world online. To be successful online, just like offline, you need a business plan that will eventually lead to profitability.
  
  JEL Clasification: L81
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• THE IMPACT OF THE ECONOMIC CRISIS ON THE UNEMPLOYMENT RATE IN GALATI COUNTY, MEASURES AIMED AT ITS REDUCTION
  
  OracCamelia-MădălinaJudeuMaira ViorinaBejanMarius
  Abstract

  The work was undertaken from the perspective of impact analysis and economic crisis on unemployment in the region of Galati, taking into consideration the causes which led to the unemployment emergence and its increase, the effects that generate and maintain it, as well as its mitigation. The unemployment rises on the basis of two major economic and social problems: loss of the jobs by a party due to employment and increasing the working offer for the employment of the younger generations in their working age. To avoid the negative effects brought about by the unemployment should focus on: a policy to encourage investors, the labour market flexibility, the convergence of educational curricula and development service industry.
  
  Keywords: unemployment, economic growth, global crisis, labour
  JEL Clasification: E24
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• THE TRANSFER OF CIVIL SERVANTS ACCORDING TO LAW NO 188/1999 - RECENT MODIFICATIONS
  
  ŞtefănescuAna
  Abstract

  Transfer for work considerations is mostly unilateral, mainly based on the public authority’s will – the civil servants cannot refuse the transfer, otherwise they might be released from office. The only case exempted from this rule is transfer on request. Modifications with regard to the transfer of civil servants with management positions have occurred starting with October 6th 2009, while important modifications will affect the process of job occupation in case of collective transfer, starting with January 1st 2010.
  
  Keywords: executive and management civil servants, transfer, public interest, occupation, January 1st 2010.
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