bluuebunny/crossref_metadata_2025_split huggingface dataset:
Current Approaches Concerning the Risk Management in Financial Investments in Times of Crisis
Authors: Ilie Florin , Stan Sebastian , Mănescu Gabriel , Popescu Stelian 
Published: August 2020

Abstract
This paper addresses a topical issue for this extremely complex period, with major changes and threats for the society, especially because of the very high degree of uncertainty, as well as the very high volatility of capital markets. The authors focused on an issue deeply rooted in the multilateralism and dynamism of the events: how to manage the risks in order to make good investments? The aim of this paper is to identify the potential risks that may arise in the portfolio of an individual investor, especially during a large-scale crisis, such as the pandemic generated by the coronavirus. This paper focuses on risk management in order to maximize gains, following several opportunities opened by the current crisis.
Tax Evasion in Romania through the Eyes of the Control Bodies
Authors: Ciocanea Bianca Cristina , Pițu Cosmin Ioan , Ungureanu Dragoș , Petrașcu Daniela 
Published: August 2020

Abstract
Tax evasion does not have any temporal and spatial limits. It is a powerful enemy, making its destructive effects felt both upon the national economy, as well as upon that of the European Union’s, but also upon each of us, as individuals. This is why reducing tax evasion and the underground economy is one of the most important objectives included in the National Agency of Fiscal Administration’s (NAFA) strategy. The manner in which this major objective can be reached at a maximum is influenced by various endogenous and exogenous factors, such as: the transparency of the activity with the purpose of increasing the degree of confidence and increasing the fiscal morality of the taxpayer which influences the degree of conformity, self-improvement and the professionalism of the employees, the identification of new methods of risk analysis and investigation that could exceed the inventiveness of the tax dodgers. The study takes a current photograph of the level of evasion and the fields with a high risk from our country through the control actions performed by the NAFA competent bodies and the results of these actions, for identifying the sensitive fields and certain efficient ways for combating the tax evasion phenomenon.
Possible Economic and Social Effects Generated by the Covid-19 Crisis
Authors: Florișteanu Elena 
Published: August 2020

Abstract
In recent years, the problems facing the national health system have always been brought to the forefront of public life. Poor quality of medical services, lack of staff or hospital infrastructure were most often linked to the underfunding of the medical system, but also to the inefficient use of allocated financial resources. The economic results, quantified also in the financial resources that feed the public budgets, are the mirror of the possibilities that the public authorities have in the financing of the public sectors and, implicitly, of the health system. As the current COVID-19 crisis affects most economic and social areas, numerous questions arise about the size of possible losses, future developments and possible ways of recovery.
Evaluation of Tangible Fixed Assets
Authors: Floștoiu Sebastian , Milandru Marius 
Published: August 2020

Abstract
The notion of tangible fixed assets can be interpreted as the heart, center or engine of an enterprise because it is expected to give rise to future economic benefits, namely, to contribute, both directly and indirectly, to the realization of the cash flows of investment activity. The importance of these fixed assets is clear from the fact that no company will be able to carry on its activity if it does not have tangible fixed assets in its assets, regardless of how they are purchased, for example: by acquisition, by building in its own right or by donation. The purpose of this article is to present the accounting treatment for the recognition, accounting, valuation and reassessment of these assets within an enterprise. The reason for choosing this issue was to highlight the importance that these tangible assets have at the level of each economic company. Certainly, these assets cannot be deprived of the assets of any economic agent because, in my opinion, they are the main pillar in any business.
The Reevaluation of Tangible Fixed – Accounting and Tax Implications
Authors: Nicoară Mihaela 
Published: August 2020

Abstract
The revaluation of the assets represents the economic operation as a result of which the carrying amount of the assets is correlated with their current value, thus ensuring relevant data registration in annual financial statements and, through this, more accurate information of accounting data users. The evaluations made during the reorganization of enterprises (fusions, divisions) don’t form a revaluation, these evaluations aiming the determination of the exchange ratio of all the balance sheet elements. Exceptions are the cases where the date of the financial statement that underlies the reorganization is the same date of the annual financial statements. The revaluation of tangible assets is made at their fair value at the date of the balance sheet. The assets’ fair value is determined based on evaluations usually made by authorized evaluators, according to the law. The historical costs principle is based on the hypothesis of the stable monetary union, which means that is respecting the nominal values of the currency without taking into account of the purchasing power variations. The practice in the field showed that the application of the fair value in accounting is leading to obtain annual financial statements which provide better information regarding the present and future performances of the economic entity.
Global Uncertainty during COVID 19 Pandemic and its Effects on EU Member States with a Focus on Bulgaria
Authors: Paskaleva Mariya 
Published: August 2020

Abstract
The COVID pandemic has accelerated its influence over the whole world. This corresponds to increasing policy and trade uncertainty. The uncertainty on future trade relationships impacts investors’ behavior, their risk appetite, and the decline in global growth. In this paper, we aim to provide evidence on the relationship between global uncertainty and economic activity in the EU during the COVID pandemic. The applied methodology is a VAR model and a moving correlation. We discuss COVID 19 as a supply-demand shock that leads to a reduction of the productive capacity of the Bulgarian economy. The uncertainty of this pandemic causes shrinks of the demand in the private sector and an increase in the households’ savings and reduction in their expenditures.
Life Insurance as Collateral for Bank Credit
Authors: Shkodrova Ina 
Published: August 2020

Abstract
This article will cover issues related to the obligations of the parties to the contract and the subject of the insurance contract concluded in connection with a bank loan agreement. Who are the parties to the contract and who benefits from the insured amount when the insured event occurs? What is the purpose, what does the Insurance Code provide and how does it guarantee the creditor’s rights? Insurance as additional collateral for the bank.
Theoretical and Practical Study on the Establishment of the Taxable Value of Buildings Belonging to Legal Entities
Authors: Ṭḯrlea Mariana Rodica 
Published: August 2020

Abstract
GEV 500 represents the International Standard regulating the establishment of the taxable value of buildings belonging to legal entities. In order to establish the taxable value of buildings, legal entities must appeal either to authorized persons specialized in real estate valuation (EPI) or to a corporate member, in which case the assessment report for taxation purposes can be made by one or more evaluators with EPI specialization.Our study aims at theoretical substantiation and practical evaluation for the purpose of taxing of an office apartment through the market approach, using quantitative methods. To this end, the value of the asset was determined in an appropriate manner in full consonance for the purpose of valuation by applying the market comparison method, using the comparison criteria that are specified in the case of building assets in the price per square meter and the income method, which takes the shape of an assumed or hypothetical rent that is determined on the basis of the cost that would be borne by the landlord to rent an equivalent space. The available data, information and delimitations have allowed, on the one hand, selection of the appropriate methods and, on the other hand, formulation of the opinion on the value.
Syria - The Failure of Humanitarianism
Authors: Guțan Sabin 
Published: August 2020

Abstract
The Syrian Revolution aimed to remove the dictatorial regime from power and liberate the Syrian people. Following the example of other peoples, such as the Libyan and Egyptian, Syrian citizens began protests, initially peaceful, against the authorities. Authorities’ response was harsh, punishing very hard protesters of all ages. More and more people came out to protest; more and more people have been arrested by authorities, imprisoned under inhuman conditions, tortured, murdered. The authorities resorted to starving the civilians to force them to give up protests. Supported by deserted soldiers, the protesters organized and began the armed struggle against government forces. The dictatorial regime resorted to many illegal means and methods of war to maintain its power: killings, torture, bombings without discrimination, use of chemical weapons, collaboration with criminal and terrorist organizations, starvation of civilians, retaliation, etc. Unfortunately, the international community has remained powerless in the face of these atrocities. Thus, the gaps and inequities of the functioning of the international system for the defence of international peace and security, human rights and international humanitarian law are observed once again.
Anti – Corruption Measures Related to Migration Pressure
Authors: Krastev Dragomir , Dzhumalieva Ana 
Published: August 2020

Abstract
The report analyzes corruption practices and the manifestation of international organized crime in the sphere of illegal migration. Emphasis is placed on the criminal components “human trafficking” and “channeling” included in the Criminal Code of the Republic of Bulgaria. The current legislation of the Republic of Bulgaria regarding the prevention and counteraction of human trafficking is also examined.
COVID Pandemic and its Influence as Fragmentation of EU Market and Security
Authors: Marin Nikolay 
Published: August 2020

Abstract
The prevalence of the COVID 19 virus from an epidemic evolved into a pandemic and that was proclaimed by the WHO. Managing health problems has inherently come in a direct connection with a range of systems and industries such as health, economy, and national security. The measures that are taken to curb the virus have had an extremely adverse effect on the EU and its Member States, which are among the most affected ones. Achievements such as the common market and internal security that are built on the free movement of the four freedoms are limited for the first time in a way that affects the whole Union and its Member States. In most of the EU Member States state of emergency is established and the governments apply restrictive measures. The article examines the impact of the health problem and the achievements of the common market and concludes further normalization of free movement in the EU. The economic effects of the COVID pandemic will prevent emerging countries from providing key services. This will lead to trust undermining in government and internal security challenges.
European Court of Justice Jurisprudence in the Field of Avoidance Actions with International Elements for Filling the Insolvency Estate
Authors: Noneva-Zlatkova Yordanka 
Published: August 2020

Abstract
With the development of the internal market, the need to establish rules ensuring the protection of creditors in insolvency proceedings with a cross-border effect is increasing. Mechanisms at national level are difficult to provide the desired protection for foreign creditors. Since 26.06.2017 EU has a new Regulation 848/2015 which repeals the current Regulation 1346/2000. Despite the radical changes, it is attempting to implement this legislative act, the main objective of insolvency proceedings remains unchanged, namely, to achieve fair satisfaction of creditors. One of the mechanisms for the realisation of this objective are avoidance actions with international element for filling the insolvency estate. In view of the specifics of the procedure, the standard civil law mechanisms such as the Actio Pauliana are not impossible but are extremely inadequate and difficult to prove. In the practice of the Member States, many issues arise concerning the determination of jurisdiction and applicable law, creation of preconditions for the abuse in searching the most favourable legal system (forum shopping), there are differences in the so-called ‘suspicious periods’ and transactions concluded with affiliates. On this basis a fundamental jurisprudence of the CJEU has been enacted, the achievement of which will be the subject of this paper.
The Request for Mutual Assistance and the European Investigation Order – Is the Modern Legal Assistance Instrument Better than its Predecessor
Authors: Papucharova Georgia 
Published: August 2020

Abstract
European evidence law is a quite sensitive topic and has always been the cause of much debate by practitioners and academics. Theoretical and physical borders do not matter for transnational crime. The intensive mobility of people and the evolution of world trade with goods and services create favorable conditions for the cross-border crime to develop. Therefore, it is of a great importance to take far-reaching steps to an upgraded mechanism for obtaining evidence in and from the Member States. This article examines the application of two mutual legal assistance instruments – the request for mutual assistance, which was established by the European Convention on Mutual Assistance in Criminal Matters of 1959, the EU Mutual Legal Assistance Convention of2000 with its 2001 Protocol, and Arts. 48 to 53 of the Schengen Agreement, and the European Investigation Order introduced by the Directive 2014/41/EU of the European Parliament and of the Council of 3 April 2014 regarding the European Investigation Order in criminal matters. The main objective of this research is to emphasize the advantages and disadvantages of both judicial cooperation mechanisms. A comparative analysis of both operational tools is an appropriate way to assess which one is related to more procedural savings and how both of them deal with the protection of human rights. Thus, the modern instruments for judicial cooperation in the area of transnational evidence-gathering as an international response to crimes with cross-border dimensions can be adequately valued.
The Local Public Administration towards the Measurements of Sustainability and the Cross-Border Cooperation
Authors: Popoviciu Gabriela A. , Henț Emanuela-Iulia , Mancia Mircea-Sebastian , Mancia Aurora 
Published: August 2020

Abstract
The execution of the reform in the public administration and its foundation on the democratic principles of the rule of law is an essential element of the economic-social reform in Romania. For this we have at hand the legal regulations of the European Charter from Torremolinos (May 20, 1983, Spain) and the Territorial Agenda of the U.E. (Leipzig, May 24-25, 2007). Those consist that territorial cohesion envisages a more special type of relationship, based on solidarity, such as solidarity between territories and regions, or between local and regional. This, according to the aforementioned regulations, should involve ensuring better living conditions and quality of life, oriented towards local and regional potential, regardless of where people live - either in the area of central Europe or on the outskirts of Europe. In this paper, we will start from Europe’s model, from its regions, from the possible cohesion between its territories, and we will focus mainly on the resources available to the cohesion of the inhabited areas of Romania. That is why, this paper attempts to present how, using the principles of organizing local authorities and authorities, means of cross-border cooperation can be established that will lead to a harmonization of interstate.
Critical Appraisal of the Recent Case-Law of the European Union Intellectual Property Office (EUIPO)
Authors: Sfârlog Tudor-Vlad 
Published: August 2020

Abstract
Trademark protection has a temporal and territorial character. The European Union Intellectual Property Office facilitates the protection of trademarks at the European Union’s level. The present study analyzes the conditions of admissibility for the registration of a mark in case of opposition. In the elaboration of the study, we considered the European legislation in the field, the decisions and resolutions that constitute a source of law in the field. In this regard, we analyzed the recent case law of the European Union Intellectual Property Office and formulated a series of critical theses.
Boundaries of Restricting the Rights of Human and Citizen
Authors: Stanin Manol 
Published: August 2020

Abstract
Limitation of rights is a measure proved its effectiveness with positive results for the community in war, military or another emergency.Attitude to rightsmust be human with a view to the right-to-human relationshipbecause the crossing of a certain boundary leads to a disintegration of rights and a negative impact on the personality.This implies necessity from legal institutionalization of clear criteria to refine the limitation of rights, both for the purpose of their protection and for the purpose of protecting the individual.
Cultural Metamorphosis of the Expressions of European Identity
Authors: Ilie Oana-Antonia 
Published: August 2020

Abstract
In the recent decades, we have witnessed a change of paradigm, from the national to the European paradigm, one that is not centered on the national culture but on the values of the united Europe. The symbols, values and traditions of EU increase its visibility and contribute to a unifying European identity. However, this identity is not a single entity but a composite of multiple, integrated elements, that are subject to continuous change. For citizens from different countries to assimilate and identify with the European creed, continuous transformations and adjustments are taking place, process in which some elements are enhanced, while others suffer transformations. The third millennium was often described by experts as the era of intercultural communication as intercultural dialogue is the territory in which cultural identity is constantly redefined and negotiated. Now that mass media has pushed further the frontiers of knowledge and that our world has become, as predicted by Marshall McLuhan, a “global village”, the issue that we are confronted with in times of crises is whether the world is really a true village, connected by such principles as solidarity, peace, harmony, love, or rather a jungle where only the fittest and strongest cultures will survive?
Improving Leadership Qualities during Foreign Language Classes
Authors: Mihăilă-Lică Gabriela 
Published: August 2020

Abstract
Numerous specialists agree with the fact that learning at least one other foreign language brings a multitude of advantages both to the individual who makes the effort to learn it, but also to the society he or she is part of. At the “Nicolae Bălcescu” Land Forces Academy, cadets learn about leadership not only from the specialized courses like Fundamentals of Leadership or Military Leaderships, but they can find opportunities to improve their leading skills and qualities during the foreign language classes. The article focuses on some of the most important qualities of a leader and offers suggestions on how these could be developed during the English, French or German classes. We believe that the foreign language courses will help students develop much needed leadership traits like adaptability, flexibility, open mindedness, the capacities of being good team players, good listeners and good communicators. These are qualities without which they will have a very hard time functioning not only in an international environment but also in a national one. As teachers we have to understand that it is more than vocabulary and grammar that we help our students learn, we also help them to learn about life, about being leaders of others.
The Interactive Lecture: Nature or Nurture?
Authors: Niculescu Brândușa-Oana , Dragomir Isabela-Anda 
Published: August 2020

Abstract
Lecturing is a wide spread teaching approach used in many university settings. As a didactic technique aimed at transmitting information, lecturing is, by definition, a receptive-oriented method of presenting content and offering explanations. The effectiveness of lectures has often been subject to debate; however, when delivered properly, lectures can be effective. The issue discussed in the present paper is aligned with earlier concerns regarding ways of transforming lectures into more engaging and creative classes. In the current educational context, typified by a high degree of complexity, participative communication, and great dynamism, making lectures interactive and more energetic does, indeed, become a practical and a timely endeavour. The paper looks at ways of implementing effective interactive lecturing strategies, analyses the advantages of this approach and proposes practical activities to improve lectures in order to transform a traditionally passive learning experience in an enriching and stimulating educational environment for educators and students alike.
Basic Andragogy-Oriented Strategies and Communication in Online Education
Authors: Sîrbu Anca 
Published: August 2020

Abstract
With the rapid onset of an unprecedented lifestyle due to the new coronavirus COVID-19 the world academic scene was forced to reform and adapt to the novel circumstances. Although online education cannot be regarded as a groundbreaking endeavour anymore in the21st century, its current character of exclusivity calls for deeper understanding of, and a sharper focus on the “end-consumer” thereof as well as more cautious procedures to be exercised while teaching. While millennials are no longer thought of as being born with a silver spoon in their mouth but with an iPad or any sort of device in their hand (irrespective of their social status), adults are more hesitant when coerced to alter course unexpectedly and turn to new methods of attaining their learning goals. This is why proper communicative approaches need to be thoroughly considered by online instructors. This article aims at presenting teachers with a set of strategies to employ when the beneficiaries of online academic education are adult learners.
The New Research Regarding Cooperation between S.O.E. - N.K.V.D. During WWII
Authors: Zidaru Marian 
Published: August 2020

Abstract
The memorandum concluded by S.O.E.(Special Operations Executive) and N.K.V.D., (People’s Commissariat for Internal Affairs-Народный комиссариат внутренних дел) in September 1941, obliged the two intelligence services to collaborate in a wide range of fields. The British wanted to take advantage of “the powerful communist N.K.V.D. during world war II network in Europe to destabilize the German-occupied countries by organizing sabotages and subversive actions. The Russians, on the other hand, did not want to organize sabotage operations in areas far from the front line, but were interested in contacting their Western European information network. The present article presents aspects of the co-operation between the two services in the light of the research we have undertaken in the London archives.