The lack of a common position for the elimination of double taxation at EU Member State is a minus in the activity against double taxation. Thus, we believe that the adoption of a set of European rules aimed to prevent double taxation is mandatory, because it is important to have a transparent legislation in this field and so to avoid divergent interpretations and to achieve the desired result.
{"title":"The Avoidance of Double Taxation in E.U.","authors":"R. Lazar","doi":"10.18662/UPALAW/16","DOIUrl":"https://doi.org/10.18662/UPALAW/16","url":null,"abstract":"The lack of a common position for the elimination of double taxation at EU Member State is a minus in the activity against double taxation. Thus, we believe that the adoption of a set of European rules aimed to prevent double taxation is mandatory, because it is important to have a transparent legislation in this field and so to avoid divergent interpretations and to achieve the desired result.","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80639651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
At present, most organizations are constantly developing strategies to adapt to environmental dynamics. Change, more than stability, has become the state that characterizes the organizational environment. In order to cope with the continuously dynamic complexity of the broader social and economic context, organizations must also evolve and make the necessary changes to stay competitive, be it technological, procedural, strategic changes, or changes in the structure and training of the staff. The efficiency of transformations and various forms of transition in an organization can be achieved through change management, through which strategies are designed and developed, in order that employees accept change and organization adapts to the dynamics of the environment and to the new conditions. In this paper, a conceptual and analytical framework is delineated to address change management in organizations. Starting from the term of change as it has been conceptualized in sociology, in the paper there are discussed the main aspects of organizational change, as well as the principles of effective change management. Moreover, since the resistance to change is a phenomenon encountered inclusively at the level of the groups and organizations, the paper deals also with this concept and, in this context, addresses the barriers and obstacles to organizational change, analysing their causes and the possible measures to combat them in the situations in which change would be beneficial.
{"title":"Organizational Change Management: A Conceptual and Analytical Framework","authors":"Simona Rodat","doi":"10.18662/UPALAW/21","DOIUrl":"https://doi.org/10.18662/UPALAW/21","url":null,"abstract":"At present, most organizations are constantly developing strategies to adapt to environmental dynamics. Change, more than stability, has become the state that characterizes the organizational environment. In order to cope with the continuously dynamic complexity of the broader social and economic context, organizations must also evolve and make the necessary changes to stay competitive, be it technological, procedural, strategic changes, or changes in the structure and training of the staff. The efficiency of transformations and various forms of transition in an organization can be achieved through change management, through which strategies are designed and developed, in order that employees accept change and organization adapts to the dynamics of the environment and to the new conditions. In this paper, a conceptual and analytical framework is delineated to address change management in organizations. Starting from the term of change as it has been conceptualized in sociology, in the paper there are discussed the main aspects of organizational change, as well as the principles of effective change management. Moreover, since the resistance to change is a phenomenon encountered inclusively at the level of the groups and organizations, the paper deals also with this concept and, in this context, addresses the barriers and obstacles to organizational change, analysing their causes and the possible measures to combat them in the situations in which change would be beneficial.","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"76 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73124809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The importance of the public sector in the economy of a country has contrasted over time with the relatively low attention paid to its accounting aspects. Thus, its accounting regularization has lasted for quite some time at an archaic level, with the exception of the part that was applicable to public enterprises, which, as it is known, was conducted after the accounting for the private sector entities. Also, if we relate to the accounting literature, the study of accounting in the university education, including the activities carried out by the professional bodies, we find that their efforts, with few exceptions, have turned to the accounting of enterprises. Only in recent years has our country's interest in some aspects of public accounting strengthened, neglected for a long time and lagged behind in conceptual and normative terms. However, the aspects related to the knowledge of the way in which the public accounting in our country has evolved and evolved over the course of history, their brief passage in the article, are also irrelevant.
{"title":"Some Considerations Regarding the Evolution of Public Accounting in Romania","authors":"G. Florea","doi":"10.18662/UPALAW/20","DOIUrl":"https://doi.org/10.18662/UPALAW/20","url":null,"abstract":"The importance of the public sector in the economy of a country has contrasted over time with the relatively low attention paid to its accounting aspects. Thus, its accounting regularization has lasted for quite some time at an archaic level, with the exception of the part that was applicable to public enterprises, which, as it is known, was conducted after the accounting for the private sector entities. Also, if we relate to the accounting literature, the study of accounting in the university education, including the activities carried out by the professional bodies, we find that their efforts, with few exceptions, have turned to the accounting of enterprises. Only in recent years has our country's interest in some aspects of public accounting strengthened, neglected for a long time and lagged behind in conceptual and normative terms. However, the aspects related to the knowledge of the way in which the public accounting in our country has evolved and evolved over the course of history, their brief passage in the article, are also irrelevant.","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79700838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
During the last century, Romania lived sinuously experiencing moments of triumph (such as the Great Union from 1918 or the 1989 Revolution), as well as tragic times (the Second World War, followed by the communist era). The country's politics went from liberal democracy and constitutional monarchy, to military dictatorship and soviet communism, followed by a turnaround to democracy during the last three decades. Romania's economy also got to know the interwar capitalism, and experience the centrally planned economy, before going back to private property and market economy. Some of the greatest present achievements would be joining NATO and the European Union, which allow us to make sure Romania remains a country that is safe, prosperous and respectful of its citizens' rights.
{"title":"One Hundred Years of Romanian History. Political-Legal Landmarks","authors":"Cristian Bocancea","doi":"10.18662/UPALAW/17","DOIUrl":"https://doi.org/10.18662/UPALAW/17","url":null,"abstract":"During the last century, Romania lived sinuously experiencing moments of triumph (such as the Great Union from 1918 or the 1989 Revolution), as well as tragic times (the Second World War, followed by the communist era). The country's politics went from liberal democracy and constitutional monarchy, to military dictatorship and soviet communism, followed by a turnaround to democracy during the last three decades. Romania's economy also got to know the interwar capitalism, and experience the centrally planned economy, before going back to private property and market economy. Some of the greatest present achievements would be joining NATO and the European Union, which allow us to make sure Romania remains a country that is safe, prosperous and respectful of its citizens' rights.","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87226656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this paper is to analyze the offense of leaving the scene of a road accident focusing on the fulfillment of the typical conditions of the objective side and the subjective side of the offence. In the judicial practice, the main issue faced by the judicial authorities in cases involving offenses of leaving the scene of an accident is related to establishing, the perpetrator’s form of guilt at the time of the act, either intent or basic intent or whether has acted guiltily or without guilt. The delimitation of the forms of guilt is very important as the perpetrator's liability can only be traced if it is established, beyond reasonable doubt that he acted intentionally - directly or indirectly - at the time he left the scene of a road accident.
{"title":"Considerations on the Criminalization of the Offense of Leaving the Scene of an Accident","authors":"M. Pamfil","doi":"10.18662/UPALAW/15","DOIUrl":"https://doi.org/10.18662/UPALAW/15","url":null,"abstract":"The purpose of this paper is to analyze the offense of leaving the scene of a road accident focusing on the fulfillment of the typical conditions of the objective side and the subjective side of the offence. In the judicial practice, the main issue faced by the judicial authorities in cases involving offenses of leaving the scene of an accident is related to establishing, the perpetrator’s form of guilt at the time of the act, either intent or basic intent or whether has acted guiltily or without guilt. The delimitation of the forms of guilt is very important as the perpetrator's liability can only be traced if it is established, beyond reasonable doubt that he acted intentionally - directly or indirectly - at the time he left the scene of a road accident.","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85194073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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