Papers by ROXANA MARIA ISPAS
The Impact of Globalization on the European Union
Since its inception the concept of globalization was seen well by some, others take the contrary ... more Since its inception the concept of globalization was seen well by some, others take the contrary highlighted the disadvantages. They appeared even new concepts such as managed globalization, various approaches have emerged, offensive or defensive about globalization. Extending the conceptual definition of globalization by comparing different approaches aimed at identifying problems applied the so-called building blocks that constitute a pattern applied against the existing realities in Europe and worldwide. If so far we have seen from outer to inner globalization searching features and contextual factors determining, comparing the concept of globalization with terms like regionalization,globalization, Europeanization, Westernization did nothing but to complete the study of the phenomenon itself, revealing a complex general conclusion , is constantly seeking a self-definition as witnessed by the multitude of existing definitions and approaches in parallel with the complete absence of...
The Impact of Financial Crisis on the Transactions in Off-Shore Zones
Ovidius University Annals: Economic Sciences Series, 2013
In the following paper we have started from the premises that in the “money-wash” phenomenon anal... more In the following paper we have started from the premises that in the “money-wash” phenomenon analysis, the resulted money circulate in the entire world, through some geographic and institutional channels. Starting from the fiscal paradise characteristics we have accomplished a parallel between that and the financial paradise characteristics. In the second part of the paper, we have analyzed the offshore zones, showing also the methods of income placement in the respective countries with some conclusions.
Unele Aspecte Economice Privind Integrarea in Ue
EIRP Proceedings, Jan 8, 2011
In a world of trade restrictions, large countries enjoy economic benefits, because political boun... more In a world of trade restrictions, large countries enjoy economic benefits, because political boundaries determine the size of the market. Under free trade and global markets even relatively small cultural, linguistic or ethnic groups can benefit from forming small, homogeneous political jurisdictions. This paper provides a formal model of the relationship between openness and the equilibrium number and size of countries, and successfully tests two implications of the model. Firstly, the economic benefits of country size are mediated by the degree of openness to trade. Secondly, the history of nation-state creations and secessions is influenced by the trade regime. Any type of arrangement in which countries agree to coordinate their trade, fiscal, and/or monetary policies is referred to as economic integration. Obviously, there are many different degrees of integration.
Annals of the University of Petrosani: Economics, Oct 1, 2014
This paper analyzes both the causes and effects of budget amendment in Romania, taking into accou... more This paper analyzes both the causes and effects of budget amendment in Romania, taking into account the Fiscal Budget Responsibility Law. Reduction by 5% of the CSI payable by the employer from the 1st of October 2014 should be necessarily accompanied by a reform of the social security system, starting from the principle of equal treatment of taxpayers irrespective of their type of income and the elaboration and implementation of a medium-term strategy for financially rebalancing the social security budgets, especially the pensions' budget. Such a strategy should aim to increase the number of taxpayers, in particular by reducing "black" labor, and ensure a total transparency of budget expenditures as a whole in order to stimulate the growth of voluntary compliance to payment of taxes.
DOAJ (DOAJ: Directory of Open Access Journals), Dec 1, 2012
In tourism, hotels play an important role and contribute to the economic growth in cities and oth... more In tourism, hotels play an important role and contribute to the economic growth in cities and other places endowed with attractions which are universally recognized. Two elements are essential in the tourism industry system: product quality and human resources. In terms of quality of the hotel services, that is the one that allows to the tourist enterprise to own a competitive advantage, gain competitive differentiation and reputation among customers by achieving a high degree of customer satisfaction. Hotel customer satisfaction would be impossible if the hotel management does not perform periodic evaluations on customer satisfaction and quality, which are the focus of this paper. Therefore, this paper focuses on customer satisfaction measured by the SERVQUAL model.
Annals of University of Craiova - Economic Sciences Series, 2013
The paper presents the rationale underlying the choice of price stability as the primary objectiv... more The paper presents the rationale underlying the choice of price stability as the primary objective of monetary policy and examines the connections between price stability and financial stability, there being analyzed also the influence over the prices in tourism. Price stability is essentially the primary responsibility of central banks as sustainable growth can only be achieved through low prices and their small fluctuations. Also, central banks play a role in financial stability, which I define as the feature of the financial system to face the systemic shocks on a sustainable basis and without major disruptions, to efficiently allocate financial resources in the economy and identify and effectively manage the risks.
The Financial Implications of Implementing the National Reform Program in Romania
Revista Economica, 2012
The National Reform Program 2011-2013 (NRP) represents the platform framework for defining and im... more The National Reform Program 2011-2013 (NRP) represents the platform framework for defining and implementing he economic development policies of Romania according to the policies of the European Union (EU), having as priorities the achievement of an economy which is intelligent, sustainable and favorable to inclusion with high level of labor employment, productivity and social cohesion. The judicial use of this instrument by undertaking the necessary and realistic reforms in the European context of efforts to achieve the objectives of Europe 2020 Strategy allows concerting the national intercessions for modernizing the Romanian economy and society and sustains the social and economic convergence with the other member states of EU.
Contribution of Financial Statements to Determine the Economic Performance of Enterprises in the Romanian Mining Industry
Annals - Economy Series, 2014
This study presents an approach of financial statements preparation in Romanian mining companies.... more This study presents an approach of financial statements preparation in Romanian mining companies. The necessity of financial statement preparation on Romanian mining companies lies in providing to users a consistent volumes of information with the position of economic and financial performance, image created through presentation of assets, liabilities, equity and their changes, income and expenditure and cash flows. The multitude of information from the financial statements of the organization allows its management to adopt a business strategy viable and investment channeling resources to streamline operations and maximize the result.
Annals of University of Craiova - Economic Sciences Series, 2013
This paper aims to emphasize the implications that the signing of the European Fiscal Pact will h... more This paper aims to emphasize the implications that the signing of the European Fiscal Pact will have on Romania. At the same time are also taken into account the estimates of the European commission concerning GDP and the negotiation of the structural deficit level. The advantages and the disadvantages that influence Romania's economy and some measures for increasing the incomes are also shown from the economical point of view. The fiscal governance pact of the European Union may have a positive effect on Romania, imposing a better fiscal discipline and financial stability. The fiscal governance pact is essential in strengthening the discipline in public finances but will create problems in the authorities' capacity of stimulating the economy due to the budgetary constraints that it will bring.
Annals of the University of Petrosani: Economics, Oct 1, 2012
This paper presents the major changes in the payment system of value added tax (VAT). Through the... more This paper presents the major changes in the payment system of value added tax (VAT). Through the Government Ordinance no. 15/2012 amending and supplementing Law no. 571/2003 regarding the Fiscal Code, there was introduced, with effect from 01.01.2013, the payment of the value added tax (VAT) on cashing the whole or partial counter value of the supply of goods or provision of services. There are detailed the most important data on the topic, but also information about the risks and benefits resulting from the new legal provisions.
Annals - Economy Series, Dec 1, 2014
This paper presents the advantages of micro-enterprises in Romania by introducing simplified Euro... more This paper presents the advantages of micro-enterprises in Romania by introducing simplified European system of financial reporting, starting from January 1, 2015. With the change in the level of incomes obtained of microenterprises, including revenues coming from consulting and management, 94% of traders who make reports will benefit from exemptions and simplifications introduced at Community level.
Consequences of the Adoption of European Fiscal Pact in Romania
Ovidius University Annals: Economic Sciences Series, 2013
This paper aims to emphasize the implications that the signing of the European Fiscal Pact will h... more This paper aims to emphasize the implications that the signing of the European Fiscal Pact will have on Romania. At the same time are also taken into account the estimates of the European commission concerning GDP and the negotiation of the structural deficit level. The advantages and the disadvantages that influence Romania’s economy and some measures for increasing the incomes are also shown from the economical point of view. The fiscal governance pact of the European Union may have a positive effect on Romania, imposing a better fiscal discipline and financial stability. The fiscal governance pact is essential in strengthening the discipline in public finances but will create problems in the authorities’ capacity of stimulating the economy due to the budgetary constraints that it will bring.
This paper analyzes both the causes and effects of budget amendment in Romania, taking into accou... more This paper analyzes both the causes and effects of budget amendment in Romania, taking into account the Fiscal Budget Responsibility Law. Reduction by 5% of the CSI payable by the employer from the 1st of October 2014 should be necessarily accompanied by a reform of the social security system, starting from the principle of equal treatment of taxpayers irrespective of their type of income and the elaboration and implementation of a medium-term strategy for financially rebalancing the social security budgets, especially the pensions' budget. Such a strategy should aim to increase the number of taxpayers, in particular by reducing "black" labor, and ensure a total transparency of budget expenditures as a whole in order to stimulate the growth of voluntary compliance to payment of taxes.
Annals - Economy Series, 2016
This paper presents the advantages and disadvantages of small and middle enterprises (SMEs) in re... more This paper presents the advantages and disadvantages of small and middle enterprises (SMEs) in relation with a registered sole trader (RST). This comparison is necessary since from the 1 st of January 2016, all registered sole traders are required to pay CAS (10.5% or 26.3% according to their option) calculated the net revenue gained, besides the CASS of 5.5% and the income tax of 16%. At the same time, a part of the private entrepreneurs will have to choose if they suspend or cease their activity under the form of registered sole trader or establish a small enterprise.
International conference KNOWLEDGE-BASED ORGANIZATION, 2019
In order to award a public procurement contract for the acquisition of a product, work or service... more In order to award a public procurement contract for the acquisition of a product, work or service, the contracting authority must follow a succession of stages, which represent a public procurement process. As a stage of the public procurement process, planning represents all the activities carried out in public institutions that determine their main objectives, the manner in which they are achieved, and what resources will be used during the process. Planning the procurement process is crucial. Failure to properly implement it results in errors and problems during the process of awarding and implementing the contract. The general objective of the paper is to identify and solve the problems that arise during the process of planning the public procurement in Romania, by identifying and anticipating some directions leading to the improvement of the entire public procurement system.
Annals of the University of Petrosani Economics, 2013
Annals of University of Craiova Economic Sciences Series, 2013
The paper presents the rationale underlying the choice of price stability as the primary objectiv... more The paper presents the rationale underlying the choice of price stability as the primary objective of monetary policy and examines the connections between price stability and financial stability, there being analyzed also the influence over the prices in tourism. Price stability is essentially the primary responsibility of central banks as sustainable growth can only be achieved through low prices and their small fluctuations. Also, central banks play a role in financial stability, which I define as the feature of the financial system to face the systemic shocks on a sustainable basis and without major disruptions, to efficiently allocate financial resources in the economy and identify and effectively manage the risks.
Annals of University of Craiova Economic Sciences Series, 2010
Annals of University of Craiova Economic Sciences Series, 2013
This paper aims to emphasize the implications that the signing of the European Fiscal Pact will h... more This paper aims to emphasize the implications that the signing of the European Fiscal Pact will have on Romania. At the same time are also taken into account the estimates of the European commission concerning GDP and the negotiation of the structural deficit level. The advantages and the disadvantages that influence Romania's economy and some measures for increasing the incomes are also shown from the economical point of view. The fiscal governance pact of the European Union may have a positive effect on Romania, imposing a better fiscal discipline and financial stability. The fiscal governance pact is essential in strengthening the discipline in public finances but will create problems in the authorities' capacity of stimulating the economy due to the budgetary constraints that it will bring.
Finante Provocarile Viitorului, 2014
SELF removal from the register of taxable persons applying this system. By making changes and der... more SELF removal from the register of taxable persons applying this system. By making changes and deregistration itself, taxpayers will continue to apply the system of VAT collection.For operations whose VAT chargeable event occurred until 31 December 2013 for the invoices issued before that date, in the event that the 90th calendar day from the date of invoice or the date set imitates the chargeability of tax occurs on full or partial consideration receipt of goods delivered or services rendered.Changing the Tax Code is provided in GEO no. 111/2013, published in Official Gazette no. 809 of 19 December. New tax rules allow taxpayers to decide if they want apply VAT at collection system, this decision targeting about half a million taxpayers from Romania.
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Papers by ROXANA MARIA ISPAS