PRESERVE FROM OBLIVION - POLISH CULTURAL HERITAGE AND ITS IMPORTANCE IN THE SOCIAL SPACE OF THE POLES IN PIEDMONT

Cultural heritage of any nation will aff ect both the supporting national identity, as well as creates collective memory, is shaping it, enriches and makes the material expression. A good example of activity in the fi eld of the protection of the Polish heritage, based on the social, organizational and institutional cooperation is a Polish enclave in Piedmont. Th ere, many of the events recorded in the pages of the history of the two Nations were played. At present, for many Poles in Piedmont in exile a bond with the country of origin is a crucial element of their life. It is expressed in promoting the activities of Polish heritage. It has two main strands. Th e fi rst is to support Polish customs and traditions associated with the celebration of Polish holidays formula - Christmas and Easter. Th ere are parties for children and youth with Polish-Italian and Italian, organized by members of the Italian-Polish organizations Comunità Polacca di Torino.This is associated with the care of the maintenance of the Polish language among children and young people from mixed families. Th e second stream of dissemination of Polish heritage in Piedmont is a project of national historical dimension. Honoring the memory of the events of Polish history offi cially became possible from the period of political transformation in Poland and the socio-political changes in the international arena. Th anks to the cooperation with the city and the region and the Polish diplomatic posts in Italy it is possible to organize a number of important events

On certain families of planar patterns and fractals

This survey article is dedicated to some families of fractals that were introduced and studied during the last decade, more precisely, families of Sierpi\'nski carpets: limit net sets, generalised Sierpi\'nski carpets and labyrinth fractals. We give a unifying approach of these fractals and several of their topological and geometrical properties, by using the framework of planar patterns.Comment: survey article, 10 pages, 7 figure

Integration of the Romanian Industry into the European One

Romania’s integration into the European Union is an extremely complex process which has effects upon all sectors of the Romanian Economy. Among the main principles that are at the basis of the development of economy and the reform in the present stage, the most important position is held by the restructuring and modernization of the Romanian industry, its reorganization and privatization with a view to ensuring a durable economic progress. The industrial policy of Romania has in view to create a framework which can ensure the development of a competitive industry, in accordance with the industrial structures of the European Union, which will lead to the reduction of the gap between Romania and the other countries of the European Union. The industry, as an important branch of the Romanian Economy, produces approximately 27% of the national raw produce and contributes by 1, 2-1,5 rate to its growth annually. The Government of Romania has approved of the document of the Industrial Policy of Romania between 2005 and 2008, stating that it is essential for the three basic parts of the durable development: the economic, social and environmental one, to be interconnected and to progress harmoniously. The main goals of the industrial policy of Romania are: the growth of competition, the growth of the role of research, development and innovation, the promotion of a durable management of the resources and protection of environment; the improvement of the professional training and occupation of labour. The post-integration strategy in the industrial sector will have in view, among others, the ending of the process of privatization of the commercial companies of the industry, the presentation of the remaining industrial companies of the public property on the market, the promotion of the strategical cooperation of the holding type structures and of the economic groups with a view to connecting the Romanian industry to the process of globalization, the growth of the volume and efficiency of the export, encouraging the export of products with a high level of processing and high added value, turning into account the geographical position of Romania by directing the export to the neighbouring areas which can become outlets of maximum interest for the European Union. The most sensitive sector from the point of view of the post-integration situation is the one of the small and middle enterprises. Thus, after the integration many of them have reduced their activity or to put an end to their activity because they will not be able to cope with the competition from the European Union. A challenge for these enterprises will be the growth of productivity, under the circumstances that the average productivity of a small or medium enterprise is 19 times smaller than the European average rate. Besides, these enterprises will fell the effect of Romania’s integration over a year from Romania’s integration in the European Union. The impact of Romania’s integration in the European Union upon the local industry will be felt after two years from the moment of Romania’s joining the Union. As a result of Romania’s joining the European Union it is likely to have the following: higher wages, a relative diminishing of the population’s purchasing power, which will determine a stagnation of the demand for industrial products. The effects of the improvement of the infrastructure will be felt in the long run (3-10 years). Following Romania’s joining the European Union the sectors which have been mostly affected are: food industry, the industry of consumer goods and retail, the most favoured sectors are those which have a great export potential and which have low costs. Among these we mention the industry of generic medicines, the industry of oil, the industry of cars and their components, producers of raw materials.European Union, industrial policy, industrial product

Criteria of Recognition of Financial Reports’Structures

In accordance with the provisions of Title VI regarding VAT from the Fiscal Code, the suppliers and the beneficiaries of certain goods delivery or services registered with VAT aims, are obliged to apply simplification measures also called “reverse taxation”. The supplier is obliged to write on the issued invoices the mention “reverse taxation” without registering the afferent tax, and the beneficiary will write down the afferent tax and will emphasize it in tax deduction not only as a collected tax but also as a tax deductible, without paying the tax to the supplier. For tax-exempted operations regarding the lease, the granting or the renting of fixed assets, as well as the construction delivery by any person, or of some part of it or of the land on which it is built, as well as of any other land, there are applied adjustment measures of the deducted/undeducted tax.tax adjustment, fixed asset, finishing-construction works, persons subject to taxation, “reverse taxation”

The obligations of VAT payers regarding the ‘reverse taxation’ and the tax adjustment for fixed assets

In accordance with the provisions of Title VI regarding VAT from the Fiscal Code, the suppliers and the beneficiaries of certain goods delivery or services registered with VAT aims, are obliged to apply simplification measures also called “reverse taxation”. The supplier is obliged to write on the issued invoices the mention “reverse taxation” without registering the afferent tax, and the beneficiary will write down the afferent tax and will emphasize it in tax deduction not only as a collected tax but also as a tax deductible, without paying the tax to the supplier. For tax-exempted operations regarding the lease, the granting or the renting of fixed assets, as well as the construction delivery by any person, or of some part of it or of the land on which it is built, as well as of any other land, there are applied adjustment measures of the deducted/undeducted tax.tax adjustment, fixed asset, finishing-construction works, persons subject to taxation, “reverse taxation”

The Submission of Fiscal Declarations by Electronic Means of Transmission at Distance

The unprecedented development of information technology in the past few years has made possible the transmission of information, inclusively fiscal information, by electronic means of transmission at distance. Tax payers can use the method of submission of fiscal declarations by electronic means of transmission at distance as alternative method of deposition of fiscal declarations. The date of deposition of a fiscal declaration is the date of its registration on the site of the Ministry of Economy and Finances, A.N.A.F. portal. The declaration submitted by electronic means is presumed to be signed by the person authorized to sign fiscal declarations, whose signature was attached to the declaration, according to the used digital certificate. The issue of simple and qualified certificates is done by the suppliers of services of certification administered by the National Authority for the Settlement in Communications and Information Technology. The period of validity of a certificate is of maximum 1 year from the date of communication by the client. In case of renewal of a qualified certificate there is issued a new certificate with the same identification and checking data of the electronic signature, as the other validity data. For the submission of fiscal declarations by electronic means of transmission at distance, tax payers should use the service “Depose on-line declarations” existing on the MMSF site, on A.N.A.F. portal.fiscal declarations, electronic means of transmission, digital certificate