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266 Trandafir, A.; Brezeanu, P.; Stanciu A.P. - 49.9% of the variation in education spending is explained by changes in tax revenue; - 50.7% of the variation in health spending is explained by changes in tax revenue; - 71.8% of the variation in expenditure for culture is explained by the variation in tax revenue; - 31.8% of the variance in social security expenditure is explained by changes in tax revenue; - 40.2% of the variation in services and public development expenditure is explained by changes in tax revenue; - 45% of the variation in expenditures for economic action is explained by changes in tax revenue. 3. CONCLUSIONS Given the results of the above analysis we can conclude that in Romania, in the race to the bottom amid the global fiscal competition, taxpayer welfare services are aimed directly subcontractor (expenditures on education increased by 0.121% as a percentage of GDP 1% increase in fiscal revenues, health expenditures by 0.019% and culture by 0.03%, provided that these changes are explained in more than 50% percent of the variation in tax revenue), while other areas are services aimed at suprafurnizate (such as economic actions spending rising by 0.226% at a 1% increase in fiscal revenues or expenditures for national defence and security increased by 0.271%). Providing public services in Romania can be explained in terms of policy instruments used by various parties that have ruled the country during the period under review, such as social insurance are explained only at a rate of 31.8% of fiscal policy changes or the general public services, whose variation is explained only 11.7% of the variation rate of income tax. For more relevant results in this respect, it requires a more detailed analysis, taking into account the degree of involvement of the political factor in economic life. REFERENCES: [1]. Keen, M.; Marchand, M. (1997) Fiscal competition and the pattern of public spending, Journal of Public Economics, 66, pp.33-53 [2]. Oates, W.E. (1972) Fiscal Federalism, New York: Harcourt Brace Jovanovich [3]. Zodrow, G.R.; Mieszkowski, P. (1986) Pigou, Tiebout, property taxation and the underprovision of local public goods, Journal of Urban Economics, 19, pp.356-370 [4]. Wilson, J.D. (1986) A theory of interregional tax competition, Journal of Urban Economics, 19, pp.296-315 [5]. Wilson, J.D. (1999) Theories of tax competition, National Tax Journal, 52, pp.269-304 [6]. National Institute of Statistics (1995-2010) Statistical Yearbook of Romania, www.insse.ro
Annals of the University of Petroşani, Economics, 11(1), 2011, 267-276 267 TYPES OF DECISIONS BASED ON MULTI-CRITERIA ANALYSIS APPLICABLE TO EXTRACTIVE INDUSTRY. THEORETICAL APPROACHES EMILIA VASILE, DANIELA CARAPANCEA, MARIANA BALAN * ABSTRACT: In order to ensure the competitiveness, the innovation and the jobs in the industrial sector it is crucial to solve the problems concerning the secure, reliable and constant access to raw materials. In a world characterized by an able legislation, the resources’ efficiency on the global economy might motivate the industrial competitiveness and reach the environment objectives of every country. Access and sustainable management of raw materials, requires the adoption/optimization of some decisions based on multicriteria analysis of situations considered. Due to the diversity and complexity of decision problems that are going to solve by the managers in the extraction, preparation, storage and transportation unit of extractive industry, the paper presents a systematization of them according to certain criteria or elements. KEY WORDS: extractive industry; decisions; multi-criteria analysis. JEL CLASSIFICATION: L16, L71, M11, M12, M51. 1. THE TYPOLOGY OF DECISIONS IN THE MINING INDUSTRY Any company or organization can be defined as a system with three major components: inputs, processes and output processing. They permanently transform the material, financial, informational and human resources, which are combined according to the interests and priorities of the company and are found in shape of multiple forms output. But what moves this system are the management decisions. * Prof., Ph.D., “Athenaeum” University from Bucharest, Romania, rector@univath.ro Ph.D. Student., Academy of Economic Studies Bucharest, Romania, secretariat@univath.ro Prof., Ph.D., “Athenaeum” University from Bucharest, Romania, mariana_prognoza@yahoo.com
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Concerns on Labour Power Selection
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Regional Development - Past, Presen
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Forms of Tax Evasion in Romania. An
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4. CONCLUSIONS Forms of Tax Evasion
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Mitigation of the Crisis Effects in
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Guiding Marks Regarding the Reasoni
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The Influence of the Mining Unions
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Integration process in management s
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Romanian Companies Dilemmas-Busines
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Proposal for Strategies to Build Mi
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The Role of Accounting Information
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Promotion of Employment among Youth
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Promotion of Employment among Youth
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Decisions in Negotiations Using Exp
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3. CASE STUDY Decisions in Negotiat
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Human Capital and Higher Education
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