Birskyte, Liucija
Published in
Annals of the Alexandru Ioan Cuza University - Economics
The paper explores the relationship between the taxpayers’ trust in government and their willingness to pay taxes. When honored, trust promotes feelings of goodwill between individuals, strengthens democracy, and reduces transaction costs in economic exchange. Literature on government regulation finds that if citizens trust the government they are ...
Pedrosa Silva Duarte, Maria Adelaide Nunes Simões, Marta Cristina
Published in
Annals of the Alexandru Ioan Cuza University - Economics
We investigate the existence of causality among sectoral productivity, services sector expansion, human capital, and aggregate productivity over the period 1970-2006 in the Portuguese economy taking into account the contribution of services sub-sectors with different potential for productivity improvements, market and non-market services. The main ...
Vintilă, Georgeta Ţibulcă, Ioana Laura
Published in
Annals of the Alexandru Ioan Cuza University - Economics
Fiscal pressure is often considered a barometer for the impact and level of taxation experienced by individual taxpayers and businesses. In Romania, the study of the tax burden has been and will remain a highly debated topic in a national as well as European context. Thus, in this article, we conducted a descriptive statistical analysis of the evol...
Croitoru, Lucian
Published in
Annals of the Alexandru Ioan Cuza University - Economics
In the wake of the financial crisis, central banks in developed countries performed unconventional operations that are fiscal in nature. On one hand, we support the view that such operations, which are not fully democratic, might lead to loss of central bank operational independence and discuss some difficulties that central banks might face when r...
Završnik, Bruno
Published in
Annals of the Alexandru Ioan Cuza University - Economics
Negotiations are an integral part of our life, both personal as well as at business level. The negotiations are old just as much as the human race and covering all human activities. They are the most complex forms of relationships between people, which represent a number of interdisciplinary knowledge and skills. The secret of successful negotiatio...
Oprean, Victor Bogdan
Published in
Annals of the Alexandru Ioan Cuza University - Economics
In the conditions of the international mobility of the labor forces, there is a complex set of incentives to provide an international applicability of a given type of education. But there is a specific cost of providing such education for the countries that face an education outsourcing. The objective of this study is to provide an assessment of su...
Kartha, C. P.
Published in
Annals of the Alexandru Ioan Cuza University - Economics
This paper considers the choice of the most profitable sampling frequency for a feedback quality control system. It is assumed that the disturbance can be adequately modeled by a first-order Integrated Moving Average (IMA (0, 1, 1)) process. The cost model includes two terms, one for the cost of being off-target and one for the cost of sampling and...
Mazza, Tatiana Azzali, Stefano
Published in
Annals of the Alexandru Ioan Cuza University - Economics
Financial reporting is a key outputs of Information Technology (IT). Thus to assure the reliability of financial reporting, the IT audit has to be evaluated. The evaluation of IT Audit is necessary also when the IT is outsourced. This paper aims to identify the determinants of the Information Technology Outsourcing (ITO) decision in Italy and to te...
Zhang, Wei-Bin
Published in
Annals of the Alexandru Ioan Cuza University - Economics
This paper is concerned with relationship between growth and land value change. It builds a heterogeneous-households growth model with endogenous wealth accumulation and fixed nondepreciating asset (land) in an integrated Walrasian general equilibrium and neoclassical growth theory. The production side consists of one service sector and one industr...
Vintilă, Georgeta Nenu, Elena Alexandra Gherghina, Ştefan Cristian
Published in
Annals of the Alexandru Ioan Cuza University - Economics
This study aims to investigate the potential factors of influence on corporate financial performance, by using the panel data regression analysis. The research was employed for a sample consisting of 40 companies listed on the Bucharest Stock Exchange, over the period 2010-2012. Corporate financial performance considered as the dependent variable w...