<abstract xmlns="http://www.w3.org/1999/xhtml">The fiscal policy is an instrument that collects resources for the state budget necessary to perform state functions; stabilize the economy; regulation of the economy and recovery growth. The most important instruments are taxes and taxpayers. Since 1989, with the transition to a market economy, a special tax policy has been known by excise taxes. Analyzing the case of Romania and the evolution of excise duties (hereinafter ED) conformity we created some regressions that illustrate the ED correlation in Romania between 2002 and 2015. The <italic>methodology</italic> used: <italic>three unifactorial regression models</italic> showing how ED impacts economic indicators such as GDP, power purchase expressed through the net annual average salary, and household final consumption expenditure. Moreover, each model has been <italic>tested and verified using statistic tests</italic> to give <italic>reliable results</italic>. In a first stage, we analyzed the correlation between GDP and consumption as endogen variable and ED, then we created another model that we kept ED as an independent variable, but we changed the dependent variable using the purchasing power as a dependent variable. Because according to the used tests we demonstrated that correlation coefficients are significant, we proceeded to explain them starting from fiscal policy and economic reality, own of these analyzed 14 years. <italic>In conclusion</italic> we highlighted below as the ED depends on GDP and consumption and the purchasing power can influence the ED. <italic>For future discussion</italic> and studies we intend to compare the results with other countries in different geographic areas in Europe</abstract>

The Bucharest University of Economic Studies

Faculty of Economics, Engineering and Informatics

Vasile Goldiș Western University of Arad

The degree of compliance based on excise duties in Romania between 2002 and 2015

<abstract xmlns="http://www.w3.org/1999/xhtml">The aim of the paper is to explore the association between environmental performance and income level in the world economy in 2016. Data from Yale University and World Bank are used in a cross-country regression analysis comprising 166 countries. The gross Domestic Product per capita (based in purchased power parity, constant 2011 international dollars) in these countries is positively associated with the environmental performance index (EPI) calculated by Yale and Columbia University in 2016. Furthermore, the causality of this relationship is from GDP per capita to Environmental Performance and both Environmental Health (EH) and Ecosystem Vitality (EV) are positively associated with GDP per capita. Environmental Health (EH) is stronger related to GDP per capita, meaning that investments in public health, sanitation and infrastructure are increasing as countries develop.</abstract>

How is environmental performance associated with economic growth? A world cross-country analysis

<abstract xmlns="http://www.w3.org/1999/xhtml">The aim of the paper is to test the valability of Engel's law in the Romanian consumption dynamics after 1990. We used NIS ad EUROSTAT data to interpret the dynamics of the households' income and consumption expenditures and its structure by destinations. We explored the relationship between consumption and income through the regression analysis and found that the Engel's law applies in the Romanian economy, since 1990 to 2016, with specific evolutions and influences.</abstract>

Testing the Engel's law in the consumption pattern of Romanian population

<abstract xmlns="http://www.w3.org/1999/xhtml">Accelerating growth in business globalization places managers in an international environment with more ethical challenges.Ethical principles that govern businesses in a particular culture may not match with the conditions, norms and customs of other cultures.The article aims to examine comparatively the role of culture in explaining ethical issues and dilemmas in organizations.Treating the issue of business ethics in companies nowadays offer different perspectives depending on the influence of the cultural context of countries where these companies operate.Each cultural context shows its specificity, in addition to legal regulations, customs, habits or moral issues, which deserve to be highlighted in a paper on how to conduct business from an ethical perspective.</abstract>

„Vasile Goldis” Western University of Arad

Culture and business ethics – a comparative perspective

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Studia Universitatis „Vasile Goldis” Arad – Economics Series

 The Journal Studia Universitatis "Vasile Goldiş" Arad. Economic Sciences, ISSN 1584 - 2339 has a long history in contributing to the research in Economics-related fields of interest, since its first edition in 1990.  Until now, the journal has been published annually by "Vasile Goldis" Western University of Arad, at its own Publishing House. Moreover, during the years Studia Universitatis "Vasile Goldiş" Arad. Economic Sciences has been evaluated by the National Council of Scientific Research in Higher Education of Romania in the B+ category, code 792 as recognition of its national visibility.  The principal purpose of the journal is to publish scholarly work in the Economic Sciences, promoting relevant and insightful research in all related fields, within a sound methodological framework. In this journal, the Editorial Board wants to provide high quality articles in the economics field. However, the objective regarding publishing the original contribution in the Economic Sciences filed does not infringe the interdisciplinary, multidisciplinary and transdisciplinary approaches of the complex economic phenomenon and their connections. In this sense, many articles provide a strong enactment of law regarding the application and enactment the commercial law, civil law and tax law. The research published in the Journal is used to demonstrate the academic medium, students and specialist as the ways in solving different problems tackled by the different articles and authors. The econometric techniques and modelling relationship demonstrate the usefulness of different techniques in the solution of the different problems. Part of the articles published in this Journal are an improving path of the articles sustained at the different conferences organized by the University were different specialist gathered and debated some high relevant and important topics. The results of the research are directed also to some practical organizations in order to increase the practical usage of the economical techniques. Another part of the articles derived from different partial of final results of several research projects, fact that will increase the scientifical relevance. Finally, by using a specific structure of the article, meaning introduction, literature review, methodology, main finding results, discussion and conclusion will improve the understandings of the different research methods used in economic theory and practice in order to evaluate and assess more accurate the soundness of the final results of the research.  Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process.  Why subscribe and read   High quality articles in the area of economics Articles published after a serious double blind review process with prestigious national and international reviewers Articles having a powerful economic research insight for both theoretical, econometrical and practical perspective Multidisciplinary, Transdisciplinary and Interdisciplinary approach of the articles   Why submit   The rejection rate is approximately 80% The Editors provide fast route for the publication process and fully access to DeGruyter e-technology International Scientific Board with high - quality research specialists around the world