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Work flexibility as an element of work flexicurity has had an impact on employment at the national level. In this study, work flexibility is expressed through flexible work arrangements. Organisations may implement various flexible work arrangements, depending on their size or specifically promoted policies in this sense. Thus, organisations indirectly contribute to higher employment at the national level. The aim of the study is to evaluate flexible work arrangements from the perspective of organizations in order to determine to what extent they are available for implementation. To test and validate the results, we develop a questionnaire that includes ten flexible work arrangements. Each flexible work arrangement is rated on a Likert scale from 1 to 5. The survey comprises 350 companies of different sizes from various sectors, located in urban and rural areas. In order to process, analyse and interpret the results, several statistical methods are used: principal component analysis, the ANOVA procedure and the post-hoc test. The findings show that some flexible work arrangements are better rated than others. Differences are also identified in the evaluation of flexible work arrangements by organization size. Our results provide evidence that some organizations show reluctance towards certain flexible work arrangements. Moreover, flexible work arrangements with higher scores are more likely to be implemented by organizations, which may lead to higher employment at the national level. Implications for Central European audience: Work flexibility is an important and promising element in the context of changing work paradigms. In this context, organizations need to adapt their HR strategies and policies by taking into account work flexibility trends. It will enable them to attract the required workforce both quantitatively and qualitatively. Likewise, organizations implementing different flexible work arrangements could contribute indirectly to increasing employment at the national level. [ABSTRACT FROM AUTHOR]

The engineering complex study of the triad "gear-technology-transmission" has permitted to elaborate a new type of mechanical transmission - planetary precessional transmissions with multicouple gear. In this paper, the authors present the mathematic model of the multicouple gear. A computer program for doing this it is also elaborated. It is shown the calculus modalities and some teeth profile diagrams. [ABSTRACT FROM AUTHOR]

The paper reveals the presence of certain factors that generate inefficiency - in the area of government programmes for labor market inclusion of persons with disabilities (PWD) -, as outlined by the specific instruments of the (external) public performance audit. The identified causes are mostly related to the fact that the drawing up of the necessary budgets for projects related to the social and professional integration of persons with disabilities was not based on the local needs and, thus, the available material, financial and human resources have been overlooked. Referring to a period of five years (2006-2010), it was pointed out that the methodologies related to the targeted projects did not mention any clear regulations regarding the criteria that have to be met by the applicants participating in the selection for projects funded from non-refundable resources. Subsequently, certain non-refundable contracts have been assigned to certain executors (NGO types), even though they did not meet the criteria either in terms of eligibility or in terms of the completion of the objectives mentioned in the project proposals, therefore resulting in illegal payments made towards such parties. [ABSTRACT FROM AUTHOR]

Our research is directed at revealing the way CBD is approached in terms of the decision to finance the actions it entails, with specific reference to the case of Romania, in the context of the international/ European and national regulations. After referring to the foreign and Romanian professional literature, we shall proceed with a synthetic approach of the objectives related to CBD and the sustainable use of its components in Romania, with specific focus on the aspects related to solving the critical issues encountered in the field. An important part of the present research is dedicated to the problems related to the financing of CBD in Romania, both for the period between 2007 and 2013, as well as for the foreseeable future, up to 2020. We will also try to identify the difficulties that may arise and, to a certain extent, provide solutions to these issues. [ABSTRACT FROM AUTHOR]

The paper illustrates a synthetic analysis of the Romanian perspective related to commercializing process of those goods manufactured from precious metals or only film coated with these metals, namely gold, silver, platinum and palladium, in pure or alloy with at least 10 % precious metal. Our approach is considering the legal regime established, in this respect in Romania, in the context of European Union (EU) integration. The purpose of this paper is to emphasize the way in which Romanian legal authority exercised through a institutional system is guiding the operations with precious metal objects, with additional references to some identified limitations, or weaknesses. Furthermore, our attention was also focused on suggesting few indications that might improve the inland conditions in the future. [ABSTRACT FROM AUTHOR]

In light of the effects of the economic-financial crisis and of the numerous changes occurring both on a European and a global level and altering the environment of the metalworking sector, the aim of the present paper is to focus on the specific alterations performed in the audit of the economic and financial activity and of the financial statements of each entity under consideration. Moreover, high quality audit is essential, especially in light of the numerous cases of fraud and corruption that have been documented in the past few years - occurrences we make reference to - and involving companies operating in this particular sector. [ABSTRACT FROM AUTHOR]

When dealing with the issue of increased labour productivity in steel companies, as well as in any other economic sector, managers are faced with a difficult choice - investing in technologies and competencies or diminishing the number of jobs. The economic literature and statistical data available on the Romanian steel industry has revealed that the second option has often been the case in the past 10 years or so. Nevertheless, in order to reach the economic indicators of Westerns countries, the main Romanian steel plants should decrease the number of employees from 18 500 to 8 400. We argue that the accelerated production after the crisis would also entail increased productivity, but the lack of technological advancement and significant investments in competencies will not allow economic efficiency to exceed the average of EU developed member states. [ABSTRACT FROM AUTHOR]

As regards the trade operations with gold products, the tax regime is rather special. The current paper tackles the most significant aspects of excise levying of this products/jewels type in the Romanian system. The focus is on certain framework elements regarding the fiscal status of the operator with gold products. The study relies on the European and national regulations but it also refers to other works which highlight similar problems. [ABSTRACT FROM AUTHOR]

"Gold", the precious metal, does not deteriorate in time, as is the case with other metals; gold has a high value per volume unit, meaning that a very small quantity of it has a relatively high purchasing power. This argument, along with other such advantages identified throughout history, have made the purchase of gold one of the best methods to preserve wealth in time. Even today, investment gold is of particular interest for certain customers/operators, as the authenticity of bullion gold bars is rather easily ascertained, due to the applied markings and the related certificates. Our approach in the present paper mainly relates to the regulatory framework of gold operations as set by state governments, particularly highlighting the specific taxation regulations -- their exemption from Value Added Tax. However, before getting into such details, we will first focus on the development of the above mentioned transactions as well as on certain price related issues, etc. [ABSTRACT FROM AUTHOR]

This paper is a synthetic analysis of the Romanian approach of an important underground resource, namely copper ore deposits. Certain elements of the international context have been introduced, highlighting the appreciation of the price of copper, as a result of increased demand from countries with emerging economies and speculative transactions on certain markets. The Romanian government, given that it can not provide funding to modernize the mining companies, is forced to choose as a solution to privatize them. The most emblematic case is the one of the company „Cupru Min”, which is based on the exploitation of ore from the Western Carpathians (Rosia Poieni). For this reason, many of our references relate to data and information on this company. [ABSTRACT FROM AUTHOR]

The ferrous metallurgy represents a traditional occupation, being extremely important for the national economy. Romania has gone through all the stages foreseen for the restructuring of this industry in compliance with the provisions of the European Council's Decision (1999/582/EC) concerning the partnership for the EU adherence, which included a special chapter on ferrous metallurgy, the provisions of the Protocol no. 2 (ECSC), as well as with other significant normative acts subsequently enacted. Following the performed restructuring - privatizations, state allowances, liquidations, re-technologization - the activity of this sector has developed, still being under the potential of the Romanian metallurgic industry. Nowadays, the disadvantages relating to energy intensity and the increased need for imported raw materials are doubled by the difficulties generated by the global crisis. [ABSTRACT FROM AUTHOR]

The adjustment of the Romanian steel industry restructuring programmes to the requirements of the EU and the implementation of such programmes has supported the development and growth of Romanian steel companies. The total amount of State aid allowed in Romania has been of € 1,2 billion and was mainly awarded for financial restructuring and to a smaller extent for exemption from VAT and corporation tax. The EC has constantly monitored the Romanian steel industry and the way in which State aid has been granted by the Romanian government. As a consequence of the restructuring process--whit entry into force the EU Association Agreement was enforced -- several obsolescent plants have been shut down because of physical and moral wear and tear, and the total number steelworkers has decreased significantly. [ABSTRACT FROM AUTHOR]