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The outlining of male character traits is an intriguing concern in the literary exegesis and Carmen Dărăbuş manages to combine her passion and her vast knowledge from the philological and psycho-social sphere, to thoroughly and complexly analyze the characters of Romanian and universal texts. By proposing multiple interpretations, the author traces the evolutionary) trajectory of male characters (chronologically speaking), by highlighting the permanent capabilities of metamorphosis of the primordial pattern.

Present paper tackles several research paradigms regarding tax compliance behavior that have been used to understand tax evasion phenomenon and tax avoidance behavior of the taxpayer. These notions have been studied by numerous researchers all over the world as phenomenon of tax evasion has a debating issue on every state agenda for several decades. First economic model of tax compliance behavior was developed in the early 1970s and since then researchers improved the model adding new elements from sociology, psychology, legal studies, finance, game theory, neurosciences, econophysics and others. This paper presents the most important developments of current theories regarding tax compliance behavior starting from the economics-of-crime model,till the 'slippery slope framework ', and more. It creates the premises for a Romanian model of tax compliance behavior according to national characteristics regarding taxpayers attitude towards tax avoidance, risk appetite or aversion upon enforcement of law through punishment and penalty, taxpayers’ trust in authority’s efficient spending of tax collected revenue to public budget and personal beliefs regarding notions like morality, cheating, honesty, social responsibility, loyalty, patriotism, civic duty, guilt, fairness, reciprocity or financial incentives. Recent models of tax compliance behavior underline the importance of the dynamics between all the actors involved in the fiscal system such as government, tax authorities, tax consultants and accountants and the behavior of all other taxpayers as a whole. Current research trends believe that these are mutually related. Another important aspect regarding taxpayer’s attitude towards tax avoidance is its own motivation to voluntarily pay taxes driven by intrinsic beliefs or by fear of penalty coming from enforcement of laws. On the contrary, other taxpayers choose to assume an extra share of risk and decide to avoid taxes hiding in anonymity of masses. This paper intends to study the relevance of current models in tax compliance behavior applied to Romanian fiscal system.

One cannot separate decision from psychology of human being. People see world by perception and this leads to various ways of understanding even the most concrete or certain things. Financial literature reflects the subjective nature of human being in making decisions by classifying decision-making process into being 'rationally' oriented or the opposite, 'irrational', according to individual’s attitude towards risk – 'appetite' or 'aversion'. Process of understanding risk associated with future financial returns implies attaching mental probabilities to it. This activity is always affected by human nature of agents that take financial decisions, therefore bearing risk. Psychological factors such as perception, framing effect, information asymmetry, irrationality, emotions are accompanying every financial decision. Paper intends to study the direct relationship between psychological traits of a human being playing the role of a decisional agent in financial context. Financial decisions are always accompanied by the notion of probability in defining what we call as 'expected' returns that translate into risk associated with financial investments. Empirical analysis done on the financial market reflects that agents use their perception on risk of gaining or losing from a certain financial transaction to decide whether to invest or not. The notion of 'expected utility' has been complementary used with the one of 'prospect value' as financial literature evolved over time and researchers brought new insights into the mechanism of financial decision. This paper studies direct relationship between psychological traits of a human being according to classical and rational decision-making process in the light of the prospect theory and risk attitude regarding financial outcome of decisions. In this sense, an econometric model is tested on the international financial market in order to find out what kind of subjective factors lie hidden in an investor`s mind and test the degree of irrationality lies beneath a rational financial decision. The result is incorporated in a decisional model describing how agents use their perception on risk of gaining or losing from a certain financial transaction.

The article is meant to present, within an original research, the main issues related to the complex environment represented by the providers of private security personnel, especially within the actual context in which such forces have evolved to a considerable development level. One can easily notice that lately this domain has been seriously tackled by different groups on interest, and, as such, the personnel number of such foorces is now exceeding even the number of the entire Police and gendarmerie forces. Acording to the Romanian regulations and laws, there is a great amount of freedom in administrating such private institutions, with a limited level of controls from the government`s organisms. Furthermore it can be considered a risk factor the fact that, beyond the brief aspects related to some prerequisites for the initial selection of the personnel, the Police or other organisms have basically no type of intervention in the internal management of such entities. Not once, the personnel has been involved in different activities beyond the limits of their basic and legal atributions; actions to have reduced the degree of trust from the public and the benefitiaries themselves. The article presents, of an objective perspective and with arguments, the basic reasons for which such an environment can influence the general societal security. Also, some proposals linked to possible measures to be taken related to the limitation of personnel and institutions from this field are approached. The main research method is the one of case study (either related to the regulations and characteristics of the system acording to currents laws), combined with transversal methods and document analysis. No type of secondary analysis of the phenomenon has been developed, due to the fact that so far, the level of research in this area has been a reduced one, and, as such, even the references and bibliographic resources are reduced.

In the paper the authors presented the importance of financial reporting system used in financial analysis of IT firms. Thus were presented balance sheet, income statement and cash flows.