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THE IMPORTANCE OF SECURITY CULTURE IN ROMANIA

THE IMPORTANCE OF SECURITY CULTURE IN ROMANIA

Author(s): Andreea-Alexandra Dincă / Language(s): Romanian Issue: 39/2024

Security culture in Romania plays a crucial role in the development of a safer and more stable society, both nationally and in the context of international relations. Its importance can be understood from several perspectives: security culture helps in forming an informed population, capable of recognizing and responding to various types of threats, whether they are related to physical security, cyber security, or information security. In Romania, such efforts can help prevent cyberattacks, protect sensitive data, and combat terrorism. Romania has important critical infrastructure, including in sectors such as energy, transportation, communications, and finance. Promoting a strong security culture among employees in these sectors is essential for protecting them from external attacks and potential sabotage or accidents. A well-established security culture contributes to protecting democratic institutions and the rule of law. In a global context where challenges to democracy and human rights are increasing, Romania must be prepared to counter internal instability or external interference that could affect its democratic structure. Security culture is not limited to the state level; it must become an integral part of the daily behavior of citizens. This involves continuous public education in personal and community protection, which leads to strengthening the sense of safety among Romanians and authorities. In conclusion, security culture in Romania is fundamental for the protection of the state and its citizens, as well as for the country's integration into international security structures. It is a key element in preventing and managing risks of all types and contributes to the development of a resilient society.

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ROMANIAN TELEVISION IN DECEMBER 1989

ROMANIAN TELEVISION IN DECEMBER 1989

Author(s): Adrian-Claudiu Stoica / Language(s): Romanian Issue: 39/2024

The revolution of December 1989 represented a crucial event in the history of Romania, the communist dictatorship being removed. The most important institution tasked with maintaining the regime was the Securitate. His role was also that of returning Nicolae Ceaușescu to power, in case it was lost. Consequently, from December 22, elements of the Security launched the "disguised counter-revolution".

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FEMINISM IN THE US MILITARY: A COMPLEX AND EVER-EVOLVING TAPESTRY

FEMINISM IN THE US MILITARY: A COMPLEX AND EVER-EVOLVING TAPESTRY

Author(s): Alina-Elena Oneţ / Language(s): English Issue: 39/2024

The present paper dwells upon the integration of women into the US military, which has been a long and arduous journey, characterized by both progress and persistent challenges. The main point the paper is attempting to make is that while significant progress has been made in recent decades, issues of gender equality, sexual harassment, and discrimination continue to plague the US armed forces. The conclusion we have been able to reach is that the integration of women into the US military has been a complex and ongoing process. While significant advancement has been made, challenges still remain. By continuing to address these issues and promoting gender equality, the military can ensure that all service members, irrespective of their gender, have the opportunity to serve their country to the fullest extent.

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Buletin fiscal
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Buletin fiscal

Author(s): Author Not Specified / Language(s): Romanian Issue: 6/2024

Emergency Ordinance No. 138/2024 regarding the amendment and completion of certain normative acts in the fiscal-budgetary field, as well as for the regulation of other measures ('E.O. No. 138/2024').

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Evoluții recente legislative privind e-TVA, e-Factura și 
e-Transport. Ce trebuie să știe companiile pentru 2025
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Evoluții recente legislative privind e-TVA, e-Factura și e-Transport. Ce trebuie să știe companiile pentru 2025

Author(s): Sorin Biban / Language(s): Romanian Issue: 6/2024

Fiscal digitalization continues to be a strategic objective of the fiscal authorities in Romania, aiming to increase compliance and transparency, as well as to reduce tax evasion. In this context, three of the main systems implemented – e-VAT, e-Invoice, and e-Transport – have been recently updated through an emergency ordinance, which provides taxpayers with clarifications and, in some cases, additional adaptation periods. All the updates to the three digitalization systems were made through Emergency Ordinance No. 138/2024, published at the beginning of December in the Official Gazette. Among the most important updates are the postponement of sanctions for e-VAT and e-Transport by a few months, along with a series of changes related to the use of the e-Invoice system starting from January 1, 2025.

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Noile reguli de raportare financiară aduc mai multă predictibilitate și claritate pentru companii
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Noile reguli de raportare financiară aduc mai multă predictibilitate și claritate pentru companii

Author(s): Filip Justin Cucu / Language(s): Romanian Issue: 6/2024

The financial reporting process in Romania is undergoing an important and welcome transformation, after the Government recently decided, through an emergency ordinance, to establish fixed deadlines for the submission of financial statements and annual accounting reports of companies. The new rules that standardize the annual financial reporting calendar eliminate past uncertainties and confusion in calculating deadlines and bring more predictability to companies, reducing the risks generated by the late submission of these annual reports.

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De la 1 ianuarie 2025 România va intra complet în spațiul Schengen. La ce trebuie să fie atenți transportatorii și operatorii economici?
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De la 1 ianuarie 2025 România va intra complet în spațiul Schengen. La ce trebuie să fie atenți transportatorii și operatorii economici?

Author(s): Mihai Petre,Cosmin Dincă / Language(s): Romanian Issue: 6/2024

The long-awaited decision for Romania and Bulgaria to enter the Schengen land area from January 1, 2025, will create significant advantages for intra-union freight transport and beyond. Currently, the Schengen area consists of 29 countries (25 EU Member States and the EFTA countries – Iceland, Liechtenstein, Norway, and Switzerland). Romania and Bulgaria have successfully completed the Schengen evaluation process provided in their Accession Treaties, taking all necessary measures to ensure the application of the relevant parts of the Schengen acquis. With Romania's full entry into Schengen, waiting times at the borders with Hungary and Bulgaria will be eliminated. Currently, the average waiting time for trucks at these two borders is 180 minutes.

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Myth or reality? inter-civilizational rivalry and its relation to fundamentalist and national-liberation movements

Myth or reality? inter-civilizational rivalry and its relation to fundamentalist and national-liberation movements

Author(s): Dominik Starzycki / Language(s): English Issue: 12/2024

The inter-civilization rivalry has been discussed in geopolitical academic andpopular forums for many decades. This article aims to systematize the discussion to dateusing selected examples. Two types of conflicts were chosen: religious and nationalliberation conflicts to clarify the disputes arising from the scholarly debate to date. As aresult, the main assumptions of the theory of civilizational rivalry have been confirmed, butthe possibility of the occurrence of phenomena in their essence opposite has also beenpointed out. Therefore, one can further expect a fierce debate as to who is right.

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Sikh separatism in India – a geopolitical perspective on the independence of Khalistan

Sikh separatism in India – a geopolitical perspective on the independence of Khalistan

Author(s): Mateusz Jedliński / Language(s): English Issue: 12/2024

2023 Witnessed a great resurgence of the Sikh separatist movement both inPunjab and among the diaspora. Arrests in India and mysterious murders of prominentleaders of the Khalistan movement abroad are showing the real scale of the problem.Sikhism is the fifth largest religion in the world. Unfortunately it is not well known andrarely written about in Poland, it has a tremendous impact on contemporary India’s politicalclimate. Sikhs’ statehood dates back to the modern era and the idea of Sikh independencehas not died since the downfall of the Sikh state in 1849. Using both Polish and Englishliterature of the subject – with particular attention given to Sikh authors – author wants tofurther the understanding of who the Sikhs are, what is their religion based on, what is theirhistory, characterize their independence movement and in general describe their religiousand political community. Using the geopolitical paradigm author proves that independentSikh state (Khalistan) in contemporary Punjab has next to no chance of establishing itselfand surviving in current geopolitical scene. Even though it is certain that the idea ofindependent Khalistan has not died and it will still be an important issue in the Indiandomestic and foreign policies.

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THE NEW FACES OF GLOBALIZATION. PERSPECTIVES AT THE BEGINNING OF THE 21ST CENTURY

THE NEW FACES OF GLOBALIZATION. PERSPECTIVES AT THE BEGINNING OF THE 21ST CENTURY

Author(s): Mădălina-Elena Mihăilescu / Language(s): English Issue: 22/2024

Globalization is a broad phenomenon of economic, social, linguistic and cultural nature that has been going on for centuries, although some specialists emphasize the economic side of this "mammoth" phenomenon, considering that it’s most visible effects were not visible until after the 1980s.

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SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ IANUARIE – FEBRUARIE 2024
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SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ IANUARIE – FEBRUARIE 2024

Author(s): Alin Văsonan / Language(s): Romanian Issue: 1/2024

The case concerns a particular application of the article 19 of the Law on Administrative Proceedings No. 554/2004. The Supreme Court of Romania held that the purpose of the regulation issued by article 19 of Administrative Litigation Law No. 554/2004 is to provide, for the individuals who suffered a damage due to an unlawful administrative act, an action for damages, after a previous action for annulment was solved.  The court also upheld that, in the particular case when the taxpayer had to use the opportunity given by article 211 of the Code of Tax Procedure for cancelling the precautionary measures, the taxpayer has the right to claim damages for all the expenses made in order to substitute the precautionary measures with the warranties.

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TAXATION OF MULTINATIONAL ENTERPRISES OPERATING 
IN THE EUROPEAN UNION
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TAXATION OF MULTINATIONAL ENTERPRISES OPERATING IN THE EUROPEAN UNION

Author(s): ADORA-IOANA PETCA / Language(s): English Issue: 2/2024

Despite generally operating as unified entities, Multinational Enterprises are not treated as single entities for tax purposes. This leads to income being taxed separately in each country an MNE operates in, giving rise to both challenges and unfair advantages for MNEs, specifically within the European Union, where there is both a desire for a single market, as well as one for maintaining sovereignty over corporate tax policies of each Member State. To address these challenges, the EU has attempted working on several reforms, including initiating the Common Consolidated Corporate Tax Base (CCCTB) and supporting the OECD’s BEPS Projects. The CCCTB aims to harmonize corporate taxation across the EU, simplifying tax calculations and reducing profit shifting. On the other hand, the OECD’s Two-Pillar Project addresses the tax challenges of digitalization and globalization by reallocating taxing rights to market jurisdictions and introducing a global minimum tax rate. This paper aims to analyse the successes and failures of these initiatives in order to explore potential solutions to create a fairer and more sustainable global tax system.

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TAX EVASION AND TAX HAVENS SINCE THE NINETEENTH CENTURY Sébastien Guex, Hadrien Buclin (editor) Ed. Palgrave MacMillan, Cham, 2023
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TAX EVASION AND TAX HAVENS SINCE THE NINETEENTH CENTURY Sébastien Guex, Hadrien Buclin (editor) Ed. Palgrave MacMillan, Cham, 2023

Author(s): Cosmin Flavius Costaş / Language(s): Romanian Issue: 2/2024

The book is structured into three main parts: Part I – The Emergence and Expansion of Tax Havens; Part II – Tax Evasion: Scope, Causes, and Conflicts; Part III – Should We Fight Against Tax Evasion and Tax Havens? Each chapter has themes developed by an author on topics of interest structurally associated with the corresponding part of the global study.

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A Tale of Two States under the Dragon’s Gaze: Sri Lanka and the Maldives in Beijing’s Indian Ocean Strategy

A Tale of Two States under the Dragon’s Gaze: Sri Lanka and the Maldives in Beijing’s Indian Ocean Strategy

Author(s): Punsara Amarasinghe,Rohan Gunaratna / Language(s): English Issue: 2/2024

The ongoing growth of Chinese naval presence in Indian Ocean and PRC’s rapport with Maldives and Sri Lanka denote the importance of Indian Ocean to the Chinese. This article is an attempt to understand how China’s own set of rules lying beyond the rule-based international order help to penetrate the weak and fragile states. Seen from the perspective of the contemporary worldview, China’s rivalry with the existing norms prevailing in the liberal international order is similar to a clash between different worldviews, where some try to commit to the ideals espoused by the Atlantic Charter, such as self-government, economic prosperity, free trade, and the preservation of global goods, while others challenge its legitimacy. China’s abhorrence to the Western dominant international order reflects its own world view that differs from the West. This article seeks to examine China’s nuanced maritime policy towards the Indian Ocean and Beijing’s attempts to exploit the weaker states in the region. While examining these factors, this article aptly analyses China’s threat perception which leads Beijing to galvanize its security implications. Also, the results emerging from this paper will elucidate on how small states like Sri Lanka and the Maldives are likely to become the phony states in the security cauldron of South Asia.

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Public Financial Dependence on Algeria’s Hydrocarbon Exports Revenues (2000-2022)

Public Financial Dependence on Algeria’s Hydrocarbon Exports Revenues (2000-2022)

Author(s): Mourad Rahal,Hamma Amieur / Language(s): English Issue: 2/2024

This study explores hydrocarbon dependency in Algeria, focusing on oil price fluctuations’ impact on public finance and fiscal policies from 2000 to 2022. Despite efforts to diversify revenue sources, hydrocarbon revenues remain central to Algeria’s public finances. Energy market volatility introduces uncertainty, affecting budget stability and economic planning. Historical fuel price fluctuations have influenced fiscal policies, enabling development during high prices and necessitating austerity measures during declines. Using a Vector Autoregression (VAR) model, our analysis reveals a short-term influence of oil prices on fiscal expenditures. These findings underscore Algeria’s vulnerability to global oil market shocks, impacting developmental policies and economic restructuring. This research contributes to understanding economic diversification in oil-dependent economies, illuminating public finance dependency on hydrocarbon and its implications for fiscal stability in Algeria.

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Experts’ Insights. The Western Balkans in the Mirror of the EU’s and Geopolitical Challenges

Experts’ Insights. The Western Balkans in the Mirror of the EU’s and Geopolitical Challenges

Author(s): Meglena Plugtschieva / Language(s): English Issue: 2/2024

Western Balkans (WB) encompass six countries: Serbia, Bosnia and Herzegovina (BiH), Kosovo, Montenegro (MNE), Albania and North Macedonia (WB6). Given the importance of the Balkans for the European Union (EU), particularly in the light of recent geopolitical developments, the importance of the Ukraine war looms into importance and turns into watershed for WB-EU relations. The focus is therefore on the impact of the Ukraine war, but also that of the European Parliament’s (EP) elections on the WB-EU relationship. The analysis of these relations extends into a modest forecast for future developments outlining two possible scenarios depending on the development of the EU itself: a renewed and strong EU with a focus on integration or continued stagnation and growing nationalism with increase of centrifugal tendencies. The EU has the chance and the key opportunity to bring a positive change in the Western Balkans through strategic decisions and cooperation, thereby securing its own stability and prosperity. This is a shared European interest, and failure to act could turn the Balkans from a “white spot” on the political map into a “black hole.” Western Balkans (WB) encompass six countries: Serbia, Bosnia and Herzegovina (BiH), Kosovo, Montenegro (MNE), Albania and North Macedonia (WB6). Given the importance of the Balkans for the European Union (EU), particularly in the light of recent geopolitical developments, the importance of the Ukraine war looms into importance and turns into watershed for WB-EU relations. The focus is therefore on the impact of the Ukraine war, but also that of the European Parliament’s (EP) elections on the WB-EU relationship. The analysis of these relations extends into a modest forecast for future developments outlining two possible scenarios depending on the development of the EU itself: a renewed and strong EU with a focus on integration or continued stagnation and growing nationalism with increase of centrifugal tendencies. The EU has the chance and the key opportunity to bring a positive change in the Western Balkans through strategic decisions and cooperation, thereby securing its own stability and prosperity. This is a shared European interest, and failure to act could turn the Balkans from a “white spot” on the political map into a “black hole”.

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TIRESIAS’ GIFT OF FORESIGHT: DETECTING FIRMS IN
DISTRESS

TIRESIAS’ GIFT OF FORESIGHT: DETECTING FIRMS IN DISTRESS

Author(s): Tudor RĂDULESCU,Cosmin Dariescu,Daniela Mardiros / Language(s): English Issue: 25 Special/2022

The 2020 pandemic has accelerated bankruptcy in economic sectors directly affected by the evolution of prices (the oil industry, transportation, entertainment, the car industry etc). Thus, the number of distressed businesses has grown. The current paper aims to answer the following legitimate questions: what are the methods to early detect distressed businesses, and what are the paths that one can use in order to warn them of imminent distress? According to the European Commission, a company is distressed if, in the absence of State intervention, it will shut down its short-term or middle-term operations. The use of a multitude of definitions for financial distress is explained through the failure to find a measure of enterprise decline. Each country uses different terms to describe insolvency. Still, a model is necessary to improve the accuracy of the prediction. Liquidity flows, profitability and the leverage effect are the most useful indicators to predict a business’ insolvency, along with: assessment of accounting documents, liquidity rates, changes in legislation etc. Certain steps have been taken to elaborate some innovative methods based on data and Artificial Intelligence. In the EU, there are three warning tendencies: the extra-judiciary tendency, the mixed tendency and the non-litigious judiciary tendency

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THE LEGAL CONSEQUENCES OF THE GOVERNMENT'S POLICY OF ATTRACTING FOREIGN INVESTORS BASED ON THE OMNIBUS LAW

THE LEGAL CONSEQUENCES OF THE GOVERNMENT'S POLICY OF ATTRACTING FOREIGN INVESTORS BASED ON THE OMNIBUS LAW

Author(s): I Made Pria Dharsana,Indrasari KRESNADJAJA,I Gusti Agung Jordika KRESNADJAJA / Language(s): English Issue: 26/2022

Legal issues have arisen regarding the existence of an article that is quite controversial among law enforcers, economic, social and political, regarding the granting of a period of Management Rights over HGB and HP land which is granted within a period of 90 years as regulated in the Job Creation Act: Omnibus Law in Proglegnas so as to reduce the authority of the Land Bank then by the procedure for granting it is carried out through derivative regulations which will then be formed by Members of the Legislative Formation Commission in the DPR, this raises pros and cons over the issue of supremacist violations against foreign investment business entities that violate the decision of the Constitutional Court. because then the HGU or Right of Use on HPL land can be given an extension at once as well as the authority to cancel regional regulations through presidential regulations which have indirectly violated the constitutional obligations of the State and Government over agrarian resources in the country so that they are managed as much as possible for the prosperity of the people through the principle of the democratic pattern of the Indonesian economy, in the form of a business entity or cooperative with the spirit of gotong royong. because the setting at least does not refer to this principle. Besides that, there is also a violation of motives in the monopoly speculation of the land bank. To accommodate, manage and carry out transactions for buying and selling state lands, the Land Bank (BT) institution was formed. BT manages the lands claimed by the state as a result of the implementation of the domain verklaring above, and then they are designated as assets of the Land Bank in the form of HPL. Even though it is claimed to be a non-profit institution, in fact the source of its funding can come from third parties, including debts from foreign institutions. so that this gives the authority flexibility over the limits of state authority through the practice of conflicts of interest violating the elements of the provisions of the granting of management rights.

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ИНТЕРЕСИТЕ: „СВЕЩЕННИЯТ ГРААЛ” НА НАУКИТЕ ЗА ОБЩЕСТВОТО И ЧОВЕКА

ИНТЕРЕСИТЕ: „СВЕЩЕННИЯТ ГРААЛ” НА НАУКИТЕ ЗА ОБЩЕСТВОТО И ЧОВЕКА

Author(s): Aleksandar Marinov / Language(s): Bulgarian Issue: 2/2024

The concept of interest is frequently and easily used in different fields and contexts. The typical deficit in most texts is the lack of sociological or historical semantics. This article addresses some popular views about the use and usefulness of the concept of interest in sociology, psychology, political and administrative studies. Finally, some principal controversies about contemporary application of the concept of interest are outlined.

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ОБЩЕСТВЕНИТЕ КОНСУЛТАЦИИ ПРИ ИЗРАБОТВАНЕ НА НОРМАТИВНИТЕ АКТОВЕ В СФЕРАТА НА ОБРАЗОВАНИЕТО – ПРИОБЩАВАНЕ ИЛИ ОТДАЛЕЧАВАНЕ НА ЗАИНТЕРЕСОВАНИТЕ СТРАНИ

ОБЩЕСТВЕНИТЕ КОНСУЛТАЦИИ ПРИ ИЗРАБОТВАНЕ НА НОРМАТИВНИТЕ АКТОВЕ В СФЕРАТА НА ОБРАЗОВАНИЕТО – ПРИОБЩАВАНЕ ИЛИ ОТДАЛЕЧАВАНЕ НА ЗАИНТЕРЕСОВАНИТЕ СТРАНИ

Author(s): Vesela Politova / Language(s): Bulgarian Issue: 2/2024

Over the past two decades, the striving for better regulation in public administration has increasingly been associated with the processes of creating and implementing public policies, as well as with the involvement and participation of stakeholders in it. The report presents an analysis of the of participation of stakeholders in the processes of creation and amendment of normative acts in the field of preschool and school education and aims to answer the question "Does conducting public consultations process include or distance the stakeholders?".

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