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Content
May 2013, Volume XIII, Issue 2
- 423-428 The Influence of Port Activity in the Cultural Life of Local CommunitiesAbstract:The relation between economy and culture has always been seen different in terms of time and space, in theory, by different categories of specialists. We consider that we have overcome a long time ago the conception according to which between economy and culture there is a traditional antagonism, especially based on the theory of value and, sometimes, on the attitude of indiference of certain economists/ economic thinking currents towards culture, and we are, today, capable to admit the interdependent relation between the two human activities. The mutual support that economy and culture can provide for themselves should be valued in the direction of local, regional and cross-border development, but in the same time, could be an important growth factor of social cohesion. To achieve this, we consider that it would be appropriate that this two areas to make the object of various interdisciplinary studies, theoretical and practical. We proposed that this paper to be a step in this direction
by Juganaru Ion-Danut & Juganaru Mariana - 429-434 Determination of the Influence of Port Activity on the Economic Activity and Business Environment by Using Marketing ResearchAbstract:The economic history shows that there has always been a connection between the economic activity of a city or area and its social and cultural aspects. The presence of some natural resources and a certain geographic position determines a prevalently development of a place in a certain activity field, that further attracts also the development of other economic activities, the shaping of a characteristic lifestyle, the outlining of multiple features under the architectural, cultural, educational and artistic aspects. The presence of an important water in the vicinity, has allowed some localities to develop and to rise as ports. It is also the case of Constanta, Calarasi and Ruse. In a cross-border resea rch project, we aimed to discover the influence the port activity has on the economic and social life of these cities
by Juganaru Ion-Danut & Juganaru Mariana - 435-440 Decision Analysis Regarding Business Development Strategic Options Using WinQSB SoftwareAbstract:Purpose - The aim of this paper is to determine the most efficient strategic alternative in the case of a firm which provides consulting services in crisis management, by taking into account the expected values associated to different levels of supplementary services requests from the part of its customers. Design/Methodology/Approach - The information about the strategic alternatives related to the business development strategy of the company involved in crisis management consulting services was collected after a discussion session with its manager. Findings - The determination of expected monetary values associated to the strategic alternatives by means of WinQSB software confirms the hypotheses concerning the feasibility analysis results and the manager's ability to make the right decision from the financial point of view. Originality/value - Our paper reveals the advantages of the decision making process simulation, which was facilitated by WinQSB software
by Micu Angela-Eliza & Capatina Alexandru - 441-444 An Overview of the Marketing Research Methods Appropriate for Tourism Industry in RomaniaAbstract:The main issues affecting the development of tourism in Romania regard the insufficient promotion of the country as a tourism destination, the human resources and the poor quality of tourism services. In order to tackle these problems it is essential in our opinion to give the due importance to marketing research. Marketing research in the case of services has a series of particular traits dictated by the characteristics of services and is focused on the superior understanding of consumers’ needs, perceptions and expectations. Given the recreational nature of tourism, the raising competition among tourism destinations and service providers this focus seems even more legitimate. The paper aims at briefly presenting the most common directions for marketing research at service level and emphasizing the most adequate methods of marketing research that can be successfully employed by the tourism industry in Romania – observation and studies focused on consumer satisfaction
by Moraru Andreea-Daniela & Ghita-Mitrescu Silvia & Duhnea Cristina - 445-448 Quality on Accomodation Services’ Market Case Study: Classic Inn Hotel – BrasovAbstract:n terms of accomodation services diversification, nowadays, the hotel services do not limit only at the accomodation service and is complemented by additional services, being the result of combining a variety of activities. The range of additional services beside accomodation is almost unlimited and hard to divide in relation to the basic function. Their variety is dependent on the conditions offered by technical material equipments in terms of the construction type, equipment degree, comfort category. Quality is an important factor on the hotel services market and that is why, in this article, the quality of services within Classic Inn hotel from Brasov is analysed
by Neacºu Nicoleta Andreea & Madar Anca - 449-453 Consumer Behavior Analysis of Bra?ov Residents Regarding the Choice of Furniture Products Produced by Multinational CompaniesAbstract:The furniture market which is under constant diversification is disputed in Romania by four of the largest retailers namely IKEA, Mobexpert, Kika and Elvila. Although IKEA, the world’s largest furniture retailer holds the largest market share in Romania, the expansion strategy of the Austrian retailer Kika triggers the need to conduct market research in order to investigate consumer behavior when choosing furniture, as the results can be used in developing and implementing marketing strategies adopted by the IKEA multinational company
by Neac?u Nicoleta Andreea & Bãrbulescu Oana - 454-459 Benefits of Executing the Controlling Function Using Performance Management SystemsAbstract:In recent years, the market for on-demand CRM applications suffered especially in the segment of small and medium companies because of the concerns about the cost and the complexity of on request implementations. CRM on demand is a good choice for companies that want to implement standard processes that can use data structures "out of box" with little or not at all internal IT support and does not require complex or real-time integration with back office systems. However, on-demand CRM software is not always as simple as vendors want us to believe. Customizing can be problematic and interface tools of CRM vendors can not provide desired levels of integration. Implementing a hosted CRM system should not take so much as traditional software packages does, but with very large and complex variants it may take even a year. In addition, some companies that hold sensitive data such as financial services could refuse to entrust control of such data to third parties for security reasons. For these reasons, AMR Research believes that by 2012, hosted CRM applications market will be only 12 percent of the total CRM market
by Nicodim Liliana & Tileagã Cosmin - 460-465 Advantages of Competitive Potential StrategiesAbstract:Entry of commercial enterprises play an important role by maintaining active competition for existing businesses and development of innovation and long-term growth. Rules and regulations often restrict the entry have only a negative effect on competition. Moreover there are numerous papers providing evidence that the ability of firms to enter the market and develop normally depends on the ability to attract external funding for new projects to be undertaken
by Niþu Oana & Niþu Claudiu Valentin - 466-470 The Role of Social Media Marketing in Strengthening the Brand ImageAbstract:The presence of companies on Social Media has become a widespread phenomenon, both globally and also in our country. By using these new marketing communication tools, companies have the opportunity to establish and maintain contact with a large number of consumers, and listen to their opinions. Also, Social Media offers various possibilities to connect brands to consumers. But beyond the simple popularization of the brand among a large audience, the marketing actions should serve to consolidating the brand equity. Building a successful brand is a goal pursued by any company, but it requires constant attention to every interaction and experience with the consumers. The marketing communication strategy on Social Media must take into account the general impression and the impact it generates on the brand image
by Platon Otilia-Elena - 471-474 Analytical Methods of Strategic ManagementAbstract:Strategic management is characterized by the growing importance of forecasting and monitoring attributes in a globalized market economy and accelerating technological progress. It can be defined by estimating changes in market and competition, receiving and interpreting the signs of the company, identifying and estimating potential future business. To analyze the company and its environment there are used strategic management methods such as: SWOT Analysis, Michael Porter’s Model, Value Chain and PEST Analysis
by Podaºcã Raluca - 475-478 Study of the Interdependence between Economic Indicators using Statistical MethodsAbstract:Economic indicators, socio-economic phenomena in general, do not evolve independently, being in contact with other economic variables. In many economic decisions it is necessary the study of dependence between variables through statistical methods such as: graphical method, regression method, the correlation report, ANOVA). This gives the possibility that using the knowledge of a particular variable to be predicted the other variables that are in a certain dependency
by Podaºcã Raluca - 479-483 Modern Approach of a Company Strategy. Gazprom Strategic Challenges in EuropeAbstract:During the past decade, competition has increased in almost all countries and the marketing of any product or service has its own characteristics. Today, no serious company can not operate without competition and without a well-defined strategy. Despite various forms and methods of competition, every company is trying to develop competitive strategy to achieve market success. This paper, monitors and evaluates the differences between the objectives and organization’s performance, correct methods and techniques according with the strategy of the external environment changes, explores competitiveness term and modern approaches of Gazprom’s strategy, one of the leading participants in the global energy markets
by Popovici Norina & Moraru Camelia - 489-491 The Analysis of the Benchmarking Method Specific to the Romanian Quality Assurance of Higher Education Abstract:In the last few years we have witness a substantial increase of the public interest towards the educational issue. More and more articles, featured stories and public debates have the topics of education and professional training. The interest for this matter is due to the irreversible progress of the Romanian society towards a genuine democracy. The citizens, the tax-payers are starting to be aware that the public institutions have the obligation of protecting their interests
by Romanescu Marcel-Lauren?iu - 492-495 Dysfunctions in Organizational CommunicationAbstract:Today, more than ever, organizations observed the explosive growth of interest in communication issues and conflicts within them. This extension of the theory, but especially in the daily life, produced an impressive number of questions on the two phenomena, that of communication and conflict, so present in our everyday experience. We live in a world of interdependence in which communication is synonymous with living. For human beings, information and communication are a vital necessity of existence. For being organizational, communication is the act who can trigger existence may facilitate expansion and may determine stagnation or even extinction. Management processes, the communication means perception, interpretation, evaluation and selection. The number of participants is greater communication and objectives, level of culture and education, mentality, personality are various obstacles that arise in the communication path Sunrise more
by Rus Mihaela - 505-508 Opinions Concerning the Regulation of the Banking System in RomaniaAbstract:Rigorous and effective regulation is one of the defining features of banking activity. Analyzed from a historical perspective, the fundamental requirement is recovered in the form of rules of action and behavior imposed bankers antiquity and the Middle Ages. Such rules were set in ancient Rome the classical roman jurists for the two types of operations that you perform the bankers, the formation of deposits of money, not bearing interest and receive loans for which the interest due the lender. The nature and objectives of banking regulations have evolved subject to several factors whose dominant economic factor has always been. In the current context, to international regulations in the banking system in Romania are produced according to certain requirements imposed by the context in which banking institutions runs his business
by Sisea Dana - Gabriela & Balaceanu Valeria Arina - 509-513 The Role of Entrepreneurship in the Economic Security of the StateAbstract:The essence of entrepreneurship term economic security in terms of interpretation by different authors and schools. The description of economic security in terms of functional and structural aspect. Investigated the value of economic security for the operation of competitive business enterprise
by Skrypko Tatiana - 514-519 Operational Risk Management in Banking IndustryAbstract:In current activity, banks facing with a large range of risks related to credit operations and commercial activity, which may generate profit mitigation or even losses. One of these risks is the operational risk, which are a major source of financial loss in the banking sector and which importance grows up in the same time with financial globalization and banking activity diversification. The aim of this paper is to discuss the issues of operational risk management faced by Romanian credit institutions and try to offer them a set of solutions which can be applied in the future to reduce the losses. The Basel II Agreement introduced the individual approach of operational risk, separately from the credit risk and the market risk and this kind of risk it will be presented in this paper
by Sudacevschi Mihaela - 520-523 Corporate China Is Going GlobalAbstract:China’s economic miracle represents a highly debated topic in the literature in the past decades and its emergence as a prosperous modern economic superpower has been largely recognized in the world. China is getting richer and stronger as its market liberalization and enterprise reforms have led to an impressive economic growth. More and more Chinese companies, either state-owned or private, are expanding globally. The aim of our paper is to highlight the major role played by corporate China in today’s business world at a global scale. After corporate China has developed, some of the largest Chinese companies have become key actors in the business world and have obtained huge revenues and profits on the global stage
by Toma Sorin-George & Gradinaru Catalin & Papuc Rãzvan Mihail - 524-528 The Principles and Conditions Necessary to the Development of the Romanian TourismAbstract:To increase efficiency of Romanian tourism is a process that needs involvement of local and national authorities both in supporting the tourism market settlement and, its promotion by public bodies, using subventions and fiscal stimulants. Efficiency of the Romanian tourism management includes creation of necessary conditions for a more efficient interaction of the touristic market with EU organizations (first of all by using organizational and economic forms, and also investments in tourism industry). Thus, it is necessary to improve structural organizational relations in tourism, capable to evaluate and implement software of designing and development of the Romanian tourism and effective activities for the development of the business tourism by stressing the optimal use of touristic resources
by Traºcã Elisabeta - 529-532 The Profile of the Maritime LeaderAbstract:Regardless the current economic situation and the difficult work conditions offshore, a challenge for maritime leaders in the twenty-first century is not just to attract and retain the best seafarers and onshore employees but especially to motivate them to work with passion, energy and enthusiasm. Although there are very few people with intelligence, skill, charisma and initiative, continuing challenges of the real world is to help the less talented to overcome their limitations
by Utureanu Simona & Dragomir Cristina - 534-537 Accounting and Tax Regulations: The Impact on Economic ActivityAbstract:This paper examines the implications of tax and accounting regulations on the activities of economic entities in Romania and upon the financial-accounting reports. There are presented the interdependencies that arise between tax information and data provided by accounting, as well as the specific methods of tax intervention in accounting
by Baba Camelia Mirela - 538-541 Analysis and Assessment of an Organization’s Risks in the Context of Economic InstabilityAbstract:The economic mechanism created in Romania, oriented towards market relations, all forms of property development and the implementation of new methods of management involves the forming of different types of risks. As a result, any economic activity takes place under conditions of risk, which in turn may be more or less serious, more or less known, easier or harder to avoid. Insufficient knowledge of these risks, their assessment unsatisfactory lack adequate protection against these directly affect the outcome of activities. In such conditions, the need for analysis and comprehensive evaluation of enterprise’s risk increases significantly, particularly the risk of economic and financial, being a component of its risk management system
by Bologa Gabriela - 542-547 VLCC Ships Prices and their Influence on Maritime Insurance MarketAbstract:The global economic and financial crisis has repressed the boom of the shipping industry, generating a high volatility of vessels’ prices. With the global expansion of the maritime sector, marine insurance is on the forefront nowadays, more than ever before. As the marine insurance premiums vary according to the value of insured assets and their number, the marine insurance market can be analyzed through the forecast of vessels’ prices within the turbulent business environment
by Burca Ana-Maria & Batrinca Ghiorghe - 548-552 Modeling the Risk in Agreement with the Solvency II Regulations and Possible Implications on the Romanian Insurance MarketAbstract:In the process of capital adequacy, an insurance or re-insurance company is faced with the problem of shaping the risks to which all its entire activity is exposed to. Solvency II Directive 2009/138/EC brings under regulation the evaluation of the technical reserves and the capital requirements allowing the insurance and re-insurance companies to determine the respective sizes using a standard formula of modeling the risks or through the development and implementation of an internal model. In this work, a synthesis of the Solvency II regulations is proposed of modeling risks, and also an analysis on the way in which the respective regulations could influence the activity of insurance companies operating in Romania
by Butaci Casian - 553-557 Internal Audit, Internal Control and Organizational Culture – Active Ingredients in Conquering the CrisisAbstract:The global financial crisis has determined significant changes among financial regulators and market’s participants all over the world. While the main priority was to repair the image of firms involved in financial scandals, we have begun to foresee companies’ preoccupation for changing their culture. Internal audit becomes a crucial factor in organizational changing process. The present paper highlights new internal audit functions, which operate in a close coordination with internal control. Both internal audit and internal control represent active ingredients for effective corporate governance. Our research findings demonstrate that the effective corporate governance and organizational culture are inextricably interrelated
by Carata? Maria Alina & Spãtariu Elena Cerasela & Trandafir Raluca Andreea - 558-563 The Total Asset Efficiency Analysis Based on the Economic Rate of ReturnAbstract:Asset utilization efficiency is one of the main objectives of the firm's managers who manage the company’s assets and it reflects the value volume obtained in the form of profit from financial investments made in the company's assets. The economic rate of return is one of the most important indicators reflecting the economic efficiency of a company; it has the advantage that it is independent of the financial structure of the firm. The paper aims to highlight the expressing way of the economic efficiency through the economic rate of return, which decomposed into components, namely: the gross profit at 1 leu turnover and the turnover at 1 leu total assets, on the one hand and the total asset effectiveness and the efficiency of the use of current assets, on the other hand, helps to make the most effective measures to maximize the return on assets
by Cãruntu Constantin & Lãpãduºi Mihaela Loredana - 564-568 The Influence of the Inflationary Phenomenon on the Financial Reporting of an EntityAbstract:In today’s business context, there is a need for understanding the economic imbalances which can affect the life of an entity. Also, we must emphasize the consequences of these imbalances in the life and the financial reporting of the entities, because the information reported by the accounting may undergo major changes. The inflation is one of the most controversial and complex phenomena in economics, which raises numerous definitions, interpretations and attempts to counter measurement and its effects on the enterprises. This paper attempts to present the effects of the inflationary phenomena on the financial position and performance of an entity, on its monetary accounts and on the financial management and diagnosis, especially on enterprise’s self-financing capacity
by Dicu Roxana-Manuela & Mardiros Daniela-Neonila - 569-573 Fair Value Measurement Of Financial Instruments in Accounting Banking SystemAbstract:Financial instruments in any banking activity are obvious necessary and represented anytime an efficient way to control risks. Nowadays, attention is focused on fair value measurement lightened by IFRS 13. This paper is one of the first part of a more large project aimed we explain the mechanism of such a derivatives use to the hedging of price risks in banking field. The special purpose and research question is to discover the level of assimilation of good practices in this field in Romania. Our study will be empirical based on financial reporting. The qualitative approach follows the critical research method. The core paper is about the fair value measurement used in banking system and try surprising prudence and flexibility. The findings are valuable by reliving critical aspects and risks and are quite interesting for professional groups such as banking managers, accountants and also for students or trainees
by Dobre Elena & Petrascu Daniela - 574-578 Strengthening the Romanian Law Tax Harmonizing Union European RulesAbstract:This paper tries to scrutinise the situation in South East Europe by focusing on two major sources of economic plight in the region and on prospects for economic regeneration. The wars in the region caused enormous pain and suffering, and involved the deaths of a large number of people; there has also been enormous material destruction. In the aftermath of the last major conflict the state of affairs in the Balkans is no less unclear; major uncertainties about future dynamics persist, the political map of the region is still fuzzy and reform policies continue to face major hindrances
by Enea Constantin & Enea Constanþa - 579-582 Why the Firm is the Source for Reducing Transaction CostsAbstract:Governing structures (institutions) are the natural result of the efforts for minimizing transaction costs. As such, selecting the proper governance structure for organizing economic activity is facilitated by transaction characteristics. The firm being seen as an institution is the privilege of neo-institutionalism. We shall begin the analysis of this governance structure by presenting its characteristics: carrying out transactions, the coordinating mechanism and the type of contractual relationship. Then, starting from the hypothesis of the national economy operating as a single firm, we will present the arguments that support this approach, as well as its limitations
by Georgescu Cristina Elena - 583-588 Some Aspects of Measuring Transaction Costs in the BCR-GroupAbstract:In the new institutional economy, the concept of transaction costs takes a pivotal seat in the institutions’ economic analysis. We shall begin the analysis of transaction cost by presenting this concept and some attempts at quantification. This paper takes a micro-economical viewpoint and we treat the majority of expenses, in the accounting of loan institutions, as transaction costs. In the case study performed on the BCR-Group we make use the consolidated financial statements of the BCR Group for the period 2000-2012. A preliminary analysis suggests that transaction costs can be measured over time in this bank but not perfectly. Banking has two types of transaction costs, which move in inverse relationship.Both types of transaction costs are (almost) always changing even as they appear to be converging to equilibrium
by Georgescu Cristina Elena - 589-593 Possible Motivations for the Romanian Banking System to Intensify the Use of Financial DerivativesAbstract:The involvement of commercial banks in transactions with financial derivatives is one of the most controversial topics of the moment. This paper does not aim to resolve the controversy over the relationship between the benefits and the risks of using derivatives by banks, but to find some possible motivations for the banking system in Romania to become more interested in these instruments. The study allowed us to identify at least two reasons for using derivatives by the banks in Romania: the alarming increase of risks in the lending activity and the decrease of profitability of the traditional banking activities. The conclusion that we drew from the analysis is that derivatives may constitute an important tool for hedging credit risk and revival of the banking sector in Romania, provided that they are used with caution by banks
by Ghita-Mitrescu Silvia & Moraru Andreea-Daniela & Duhnea Cristina - 594-597 Considerations on the Need for Consolidated Accounts, on Determining the Consolidation Perimeter and the Percentages of Control and InterestAbstract:The emergence of the groups is linked to the development strategy of the company. Therefore, when the presence on the foreign markets is intensifying or the production is diversifying a lot, enterprises can choose one of the following two possibilities: they either retain their legal unit and create departments or branches, or create new companies that have their own legal personality, being under the control of the parent company
by Guni Claudia Nicoleta & Munteanu Victor - 598-603 General Aspects Concerning Groups of CompaniesAbstract:The general tendency to concentrate several companies is shown due to the fact that a company tries increasingly more not to become vulnerable, and to remain as efficient as possible. This can be done either by integrating the stages of manufacturing distribution of a product, or based on the integration of complementary or similar activities, even if these are of a different nature either in the case of the connections between different enterprises with the only purpose to diversify the risks and maximize the profit
by Guni Claudia Nicoleta & Munteanu Victor - 604-609 Modalities of Financing and Acknowledgement in Accounting for the Worship Entities of RomaniaAbstract:Religion represents a social, but also an individual reality, which must be analyzed in the context of the society, in terms of the institutional process. Considering the worship entities role in the social life of community, they are supported by the state with budgetary subventions, but also with fiscal facilities and citizens sponsorships encouragement. View as a patrimonial entity, each worship institution must organize its own accounting, the bookkeeping being realized in the simple-entry system. The worship entities elaborate yearly their own Budget of Incomes and Expenses, controlling permanently the respecting of legal sources for incomes and legal destinations for expenses. The incomes and expenses are grouped on activities types: activities without lucrative purpose and economic activities. The bookkeeping is yearly verified by the censors commission of the church. On the level of central institutions, the bookkeeping is kept in double-entry system, with Check Balance and Balance Sheet
by Isai Violeta & Radu Riana Iren - 610-614 Responsibility Accounting as Strength of Management AccountingAbstract:The role of management accounting in the creation of information resources is shown. Much of the information is created in the accounting and analytical system. Improvement of managing restaurant business is based on management accounting data. Its strength is responsibility accounting. Approaches to organization of accounting for responsibility centers in enterprises of restaurant business, three types of such accounting and its benefits for management aiming to improve, upgrade and create a new process useful for the client are defined
by Karpenko Olga & Karpenko Daria - 615-620 Development of Internal Corporative Regulations and Accounting StandardsAbstract:It is noted that a national regulation for accounting firms is inappropriate. Good corporate governance is proved to be important to develop internal regulations and accounting standards. The necessity of forming regulations and standards for the three-level hierarchical scheme is indicated. The basic principles which should be kept to build a complete system of rules regulating corporate accounting and reporting are defined. United requirements to the structure, presentation and terminology standards and specified sections of each are developed. We prove that the accounting policy is the same document for the entire corporate union that reflects aspects of accounting and reporting. The conclusion about the possibility of operation of the integrated accounting system in a single information system as part of the common information to provide appropriate economic union is done
by Kutsyk Petro - 621-626 Considerations on the Auditing of Tangible AssetsAbstract:As for the most significant audit procedures and audit tests (content procedures), regarding the auditing of tangible assets, they are represented by: the revision of audit planning works (section B) with the purpose of establishing if the evaluation of inherent risks and control risks related to tangible assets should be or not adjusted; they analyse the accounting policies elaborated by the audited entity for the management of tangible assets accounting; they draw up the ”main table” of tangible assets; they draw up the ”statement of tangible assets entries”; they draw up the ”statement of tangible assets exits”; obtain a detailed statement regarding revaluations; obtain a detailed statement regarding the modernization of tangible assets; analyse the depreciation of tangible assets, etc
by Lenghel Radu Dorin - 627-630 Theoretical Aspects Regarding the Structural DeficitAbstract:The structural deficit issue is important in the current period because it shows an assessment of the fiscal policy and presents the evolution of the economic cycle. This article wants to present the concept of structural deficit, the importance of estimating the structural deficit in evaluating the efficiency of the fiscal and budgetary policy as well as the presentation of the structural budget balance
by Lupulescu-Cãruntu Roxana Corina & Caruntu Andreea Laura & Vezure Oana Sabina - 636-641 The Predictive Analysis of Going Concern Business at the level of Economic EntitiesAbstract:Accounting estimations, predictions and evaluations need consistancy when applying accounting principles. The accounting principles represent a main element in the structure of accounting theory. They make a unitary whole being complementary, and the development of accounting works under normal conditions depends on their correct and integral application. In business environment the principle of going concern is not only as an accounting principle, but also as an absolutely necessary element in the quarantee of financial accounting information. For the users of accounting information there must be clear the reason for which a company is considered to continue its business, which are the assumptions leading to this conclusion and which are the risks for which real developments are different from estimations. The risks about going concern are evident with some economic entities and subtle with others. Therefore, going concern of an economic entity is assured if the risks are prevented and correctly managed
by Morariu Ana & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela - 642-647 Historical and Cultural Acconting Dimension, References for RomaniaAbstract:Amid the many changes of economic, political, social and cultural nature which influenced the accounting evolution, the objective of this article is to analyze the historical landmarks that have influenced the evolution of accounting in Romania and economic, political influences as their possible implications in accounting. The evolution of accounting in the future is dependent on political and economic developments. The application of International Accounting Standards international will be the future in accounting plan in Romania as well, if the implementation of other political and economic theories could derail this trend. Since 1999, Romania would have to undertake a comprehensive program of training, analysis and consulting on three aspects: accounting, legal and tax. Application of International Financial Reporting Standards should be seen as a strategic direction for entities, a strategy that involves costs budgeting of training staff and joint projects with internal and external specialists in the implementation of IFRS
by Morariu Ana & Daucianu (Avram)Mihaela & Petroianu Grazia – Oana - 648-652 Evaluation Model of a Team Performances of a Mixt Department Based on Chronic Dysfunctions AnalysisAbstract:The aims of this paper is to develop an evaluation model of the team’s performances of a mixt department based on chronic dysfunctions analysis, which isimportantfor achievingcompany objectives and increasing labour productivity. This study uses methods like questionnaire, interview and observation to evaluate a group of employees from different departments, and reveals that implementations of the results of the proposed model have a positive impact over the labour productivity and economic efficiency. Thereby, the importance of this study lies in the awareness that the team performance is built around personal performance of each of its members, and at the same time personal performance is measured in accordance with company’s standards and is supported by personal development level of each person of the team
by Negoescu Gheorghe - 653-657 Analysis of the Impacts of Foreign Currency SavingsAbstract:Studying the ways of training, of the influence factors and of the ways to place people's savings by making such research, offers the possibility of scientific development and reasoning of the appropriate model of population on saving in the difficult conditions in which it is now Romania. Household savings trends are reflected in the standards of living and welfare. Savings, as an influencing factor of the standard of living and welfare depends on the level of inflation, the interest rate liabilities and the income, which suggests that, before drawing any conclusion about saving, changes of the size of people savings should be considered. In Romania, in the current period, occures a series of studies and analyzes, in which, statistically, they are assessed and defined multiple concepts of living. These studies were signed by researchers from the National Institute of Statistics, the National Bank and the Deposit Guarantee Fund in the Banking System
by Nicodim Liliana & Tileagã Cosmin - 658-662 A Discussion of Fair Value Accounting and Accounting Measurement RegimesAbstract:Accounting is sometimes seen as a veil—as a mere detail of measurement—leaving the economic fundamentals unaffected. The validity of such a view would be overwhelming in the context of completely frictionless competitive markets. Accounting would be irrelevant in such a world, since market prices are fully observable and common knowledge among all. Or, to put it another way, accounting is relevant only because we live in an imperfect world where transaction prices may not correspond to the hypothetical market prices that would prevail in frictionless competitive markets. Therefore, the nature and consequences of the imperfections are key to the debate about mark—to—market / fair value accounting versus historical cost accounting. Proponents of fair value accounting argue that the market price of an asset or liability reflects the amount at which that asset or liability could be bought or sold in a current transaction between willing parties
by Nicolae Traian Cristin - 663-666 Financial Risk Management for the Enterprise L'Oreal ParisAbstract:By choosing this theme (Financial risk management of an enterprise) I intend to highlight a problem by which understanding can explain the causes of economic success or failure. The choice of research theme regarding the study of risk strategies in companies can be justified by the increasingly higher interest manifested by theoretical and applied studies occurred over time. The basic principle of the paper is to provide a conceptual framework for analyzing and identifying ways of minimizing risks that can disrupt the running processes underlying the activities of firms, organizations, enterprises, companies. The lendmarks of the company management, in devising a risk strategy, guides the manager on identifying and correctly assessing the risk and adopting appropriate measures to mitigate and combat the negative effects of its materialization
by Niþu Oana & Ni?u Claudiu Valentin - 667-672 Evaluation of Knowledge-based Assets in the Modern EconomyAbstract:A great challenge of modern economy is the valuation of intangible assets and special knowledge asset. Emergence of the modern economy has been accompanied by plans doctrinal formulation of a series of distinctive concepts to justify the company's performance based on a relationship of cause and effect. Cases were identified in the presence of certain resources not recognized in the accounting plan and have been treated as assets. The concept of invisible assets described gathers information based assets, namely: technology, customer trust, image and reputation, organizational culture and management skills. Information is also an important factor in the modern economy of production. It is about both form and substance of intellectual capital as a separate item in the computer. The hardest decision of the assessment remains the choice of the most appropriate methods for valuing assets based on knowledge
by Pepi Mitica - 673-676 Taxation and Tax Code in RomaniaAbstract:Romania adopted Tax Code establishing the legal framework for taxes and social security contributions. These are revenues to the state budget, local budgets, social security, and social insurance fund budget for health and unemployment insurance fund to pay salaries. This specifies VAT taxpayers are required to pay these taxes and social contributions, the calculation and payment thereof. This legislation includes the modification of these taxes and social contributions. Tax Code allows the Ministry of Finance to develop detailed rules, instructions and orders to implement this code and how to avoid double taxation
by Popa George Dorel - 677-680 Tax Fraud in RomaniaAbstract:In a permanent effort to reduce the annual taxes paid to the state, the taxpayer use different methods. Some of these are legal methods and are permitted by law. Others are illegal methods punishable by Romanian criminal law. Among the most common methods to avoid paying taxes is found fraud. Tax fraud is the omission of highlighting in the books or in other legal documents, commercial operations or revenues incurred. Tax fraud can occur as highlighting, accounting documents and other legal documents. Other method is to hide the commercial transactions or other operations issuing fictitious evidence. Finally, it is tax fraud the altering, destroying or concealing accounting documents, electronic memoires or electronic cash registers or other means of technical data storage
by Popa George Dorel - 681-685 The Interest of Shareholders in Terms of IFRS vs. U.S. GAAPAbstract:Found transfer to the emerging markets by investments, is requiring knowledge about the world’s two main accounting systems: Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). IFRS is used in the European Union and many other countries although GAAP system is used principally in the United States. Many countries have their own accounting systems, although most conform to one main system or the other as they work to keep their markets modern. All accounting systems follow double-entry practices that categorize transactions as revenue or expenses, assets or liabilities. In the paper we intend to underline differences between the two primary accounting systems that may affect the results. We appreciate that the understanding about both GAAP and IFRS, it can make a better evaluation of numbers from companies that follow neither system
by Radu Riana Iren & Isai Violeta - 686-692 The Euro Changeover Monetary Strategies of the European States that Joined the European Union: Bulgaria, Romania, Hungary, Czech Republic and PolandAbstract:One of the most ambitious projects undertaken by the European Union focuses on its own expansion, through the reunification of the European continent, its people and legislative framework. The desire to become members of the European Union has led to decisions on democracy and market economy and encouraged the continuation of the tendency to reform. These new states had to undertake a series of reforms in the legislation in order to align to the requirements of the Maastricht criteria for adopting euro and becoming mmembers of the European Monetary Union, for completing their integration process
by Radulescu Magdalena & Stanciu Radu - 693-696 The Impact of Research and Innovation Activity in a Knowledge SocietyAbstract:The knowledge society is the stage where mankind is found and aims to raise the living standards of population but also to increase the level of knowledge. To achieve this latter goal, the states of the world, and especially those in the European Union, must ensure an adequate funding for its realization, and therefore in 2011 it was decided at EU level the achievement of an Innovation Union, in which are to be involved all the European countries, while to stimulate and finance research and innovation the Horizon 2020 program was proposed
by Rus Mircea-Iosif - 697-702 Specific Features of Bank Financing for Companies in Restructuring ProceduresAbstract:In the context of the restructuring process, the rapid responsiveness of companies to adapt to the requirements and conditions of the economic environment becomes essential for survival and even for growth. In this economic environment, banks need to understand that the relationship with borrowers must be carried by different rules than those for common situations. In this regard, the bank's policy must be one that encourages cashing loans, understanding the fact that the main asset is the client, encouraging even partial payments rigidity not being recommended. This paper aims to reveal the solutions developed by support lenders like banks for the firms in restructuring procedures, focusing on their specific elements, while illustrating their advantages and disadvantages
by Sãveanu Cristina & Tofãnicã Ramona-Ionela - 703-707 Financial Security of Ukraine in the Post-crisis WorldAbstract:Characteristics of financial security indicators and essential risks and threats of economic security of the state are derived in financial sphere with their potential negative influence on the Ukraine’s economy. Different approaches to measuring the level of financial security as a key component of the system of maintaining economic security are offered
by Shchurko Ulyana - 708-711 Economic Risks during the Current Economic CrisisAbstract:Today’s business environment is constantly changing. We are witnessing a very unpredictable and volatile economic context which faces a number of serious risks. Market’s participants view risks as a necessary evil and therefore they should find out effective solutions for minimising them. Risk identification and assessment become the main mechanisms for managers all over the world in their fight for determining risk responses. Risk assessment could be seen as a systemic process used for identifying and evaluating the events that interfere in the achievement of companies’ objectives, having positive or negative consequences. Especially during this period of the economic crisis, the risk assessment process should be refreshed in order to deliver the best possible solutions able to ensure companies’ survival on market
by Sintea Lucica - 712-715 Internal Audit and Added Value for CompaniesAbstract:The complexity of business nowadays underlines the importance of the internal audit function in organizations. Because of the market volatility, high degree of complexity, regulatory and political changes, the risk is increasing, and companies need to determine proper strategies for internal audit in order to create value for the companies. The present article intends to shed light on the importance and the ability of internal audit to create value for companies. Also, it briefly presents the role of internal audit in islamic zone
by Spãtariu Elena Cerasela & Seria Crina & Carata? Maria Alina - 716-719 Economic and Financial Analysis – Integrated Part of the Economic and Social Dimension through the Specter of the Positive Theory of AccountingAbstract:Financial analysis was always considered a reliable instrument for companies, knowing a multitude of changes over time in accordance to the social, economic or governance demands. The purpose of this paper is the interdisciplinary description of elements in financial analysis, highlighting its role starting from the assumption that financial analysis information was a necessary stage in enterprise business continuity, and then turned into an integral part in social and economic dynamics, reaching eventually to be an impact factor for economic development
by Stefan-Duicu Viorica Mirela & Stefan-Duicu Adrian - 720-723 The Romanian Banking System’s EfficiencyAbstract:This paper is a review of the literature on the concept of efficiency, especially in the banking system of our country expressing our opinion regarding the banking system in Romania at the beginning of the global crisis. Data were collected for the period December 2008 - June 2013
by Tofãnicã Ramona-Ionela & Sãveanu Cristina - 724-727 Certain Aspects of Administrative and Financial Decentralization, Vital Condition of the Development of Public AdministrationAbstract:Public finances as goods data are meant to provide optimum conditions in terms of optimal use of the financial resources of citizens-taxpayers-final consumers. If it is quite complicated to determine the financial resources required at singular, individual level, then it is all the more difficult to the group level or, in other words, at the macroeconomic level in order to achieve this aim. Through public finance it must be ensured, if it could be possible this aim, a specific fiscal equity that can be assimilated by all members of society, through proper redistribution of gross domestic product
by Vezure Oana Sabina & Lupulescu-Cãruntu Roxana Corina - 728-733 The Volatility of International Prices During the CrisisAbstract:This crisis imposes with its amplitude and the foreseen duration in time, a strict reconsideration of the whole economico-social system and especially of the financial one. One of the most sensitive aspects is the one of the stability of raw material and agricultural products prices. Volatility prices and its effects upon food safety is a complex matter with drastic effects on short and long term, with a negative impact on the consumers and manufacturers from the developed countries or country which are developing. Another distinction is made between the set of necessary measures in order to prevent volatility and the one to reduce its consequences. The conclusion is that, in the conditions of strong ties on the international market and national markets to solve the problem would take a coordinated effort at a global level
by Vlad Costica
May 2013, Volume XIII, Issue 1
- 2-7 The Influence of Quality of Life Indicators on Migration in Europe
by Ardelean Andreea & Burciu Andreea & Titan Emilia - 8-12 Globalisation- Complex Network Of Socio Economic Energy Centers
by Bãlãºescu Florin Rãzvan & Barac Dorina Amalia - 13-18 Aspects of International Banking Globalization
by Botiº Sorina - 19-23 Analysis of Romania's Foreign Trade Policy
by Burghelea Cristina & Dumitrescu Miron & Cristea Dan Gabriel - 24-28 China and her Influence on the New World Order in the Context of the Nuclear Threats of North Coreea
by Culi?ã Gica Gherghina - 29-32 Characteristics of Labor Supply in Shipping
by Grigorut Cornel & Nistor Filip & Popa Catalin - 33-36 The Contemporary Crisis and its Determinative Factors within Globalization Framework
by Grigorut Corneliu & Popa Catalin & Nistor Filip - 37-42 Reducing Public Debt in the Aftermath of the Financial Crisis: Renewing with Financial Repression
by Halep Maria - 43-48 Monetary Policy Efficiency and Challenges Lying Ahead in the Aftermath of the Financial Crisis
by Halep Maria - 49-54 The Regionalism – Challenges on the Multilateral Trading System
by Kicsi Rozalia Iuliana - 55-58 Public and Private Sector Involvement in Medical Tourism Developing and Support
by Lincã Aurora Costina & Stãnciulescu Gabriela Cecilia Julieta & Bulin Daniel - 59-62 In the Spotlight of the Financial Globalization
by Lupu Iulia & Criste Adina - 63-68 LSP and Communication Skills for Economics Students
by Maruntelu Carmen-Liliana & Dumitrascu Elena - 69-73 The Evolution Of Romania’ Foreign Direct Investment During The Current Crisis Period
by Miþac Mirela Claudia - 74-77 Figures of Speech in Legal Rhetoric
by Popa George Dorel - 78-81 Local Police in Romania
by Popa George Dorel - 82-87 The Cybernetic System of National Economy and Foreign Investment
by Popa Suzana - 88-91 The Theories of the Comparative and the Competitive Advantages in the International Trade
by Popa Suzana - 92-96 The Effects of Risk Events on the Efficiency of Financial Market
by Sãveanu Cristina - 97-100 From Tulips to Black Swans – Have the Financial Rules Changed?
by Stoian Andrei & Becherescu Radu - 101-104 Strategy of Competitive Forces in the Air Transport
by Utureanu Simona-Luize - 105-110 International Investments, Comparative Analysis Romania-European Union
by Vîrlãnuþã Florina Oana - 118-121 From the National Cabotage to the “Blue Belt”
by Anechitoae Constantin & Buzarna-Tihenea (Gãlbeazã) Alina - 122-125 Elements of Maritime Labor Law
by Anechitoae Constantin & Buzarna-Tihenea (Gãlbeazã) Alina - 126-131 European Financial Integration and the Recent Crisis
by Apãtãchioae Adina - 132-137 Coordinates of a New European Banking Model
by Avadanei Anamaria & Tomuleasa Ioana-Iuliana - 138-142 The Impact of the Economic Crisis on the Cohesion Policy
by Badoiu Catalina Mihaela - 143-147 Freedom of Movement of Goods, Persons, Services and Capital
by Brasoveanu Florica - 148-151 The Role of the Approval Procedure of Economic and Social Activities with Environmental Impact
by Brasoveanu Florica - 152-157 On the Economic Development of Romania as a Member of EU in the Frame of the Global Economic Crisis
by Bucur Iulia Andreea - 158-163 Migration in the EU- Between Brain Drain and Cheap Workforce Transfer
by Burciu Andreea & Ardelean Andreea - 164-169 FDI Impact on CEECs Development under the EU Integration
by Carp Lenuþa - 170-174 Analysis of the Degree of Absorption of EU Funds, 2007-2013
by Ciobanu Carmen Liliana - 175-178 Gross Domestic Product and the Investment percent in Romania and in the European Union
by Constantin Sanda - 179-183 The European Project beyond the Financial Crisis
by Criste Adina & Lupu Iulia - 184-189 Challenges of the National Bank of Romania’s Monetary Policy on the Road to the Euro Area
by Damian Monica - 190-194 The Relationship Between FDI and Convergence Under the Current Evolution of the Global Economy. Aspects Regarding The New Member States
by Dârzan Mihaela - 195-199 An Analysis of the Energy Efficiency of the EU Economy in the Context of Sustainable Development
by Ghita Simona - 200-204 Operational Risk Disclosures in Hungarian Commercial Banks
by Herghiligiu Roxana - 205-210 European Banking Integration in the Aftermath of the Global Crisis: the Case of the New EU Member Countries
by Ilu? Bogdan - 211-214 The Social Law Rules Developed by the Council of Europe
by Larion Alina Paula & Chirtoacã Natalia - 215-219 Trade integration of the Central and Eastern European economies with the Euro area
by Marinaº Marius-Corneliu - 220-225 Business Cycles Synchronization with the Euro Area. The Case of CEE Countries
by Marinaº Marius-Corneliu - 226-231 Aspects of Some Problems of the Euro Area Member States
by Milea Camelia & Ailincã Alina Georgeta & Iordache Floarea - 232-237 The Incidence of Environmental Taxes on the Economic Competitiveness
by Moldovan Nicoleta–Claudia & Corduneanu Carmen - 238-243 The Liquidity of the Financial System and the Sovereign Debt Crisis in Europe – Is There a Solution?
by Nedelcu Monica Letitia - 244-249 The Effects of Creating the European Union Bank, on the Banking System in Romania
by Neguri?ã Octav - 250-254 Corruption, with Emphasis on Health System
by Panã Cristina Elena & Niºulescu-Ashrafzadeh Ileana - 255-258 Mihail Manoilescu, a Professor of the Polytechnic School
by Paiusan Robert - 259-264 Economic Development and Migration in European Union
by Prada Elena - 265-270 Evolutions and Trends in the European Microfinance Market
by Roman Angela & ?argu Alina Camelia - 271-274 Moldova in the Eastern Partnership: Free Trade Attempts, Asymmetric Benefits
by Sandu Ioana - 275-279 Administrative Perspectives Concerning the European Economic Relations
by ªeitan Silviu-Marius - 281-286 Analysis Models of Local Development Stakeholders
by Anghel Cristian & Rãdulescu Corina & Toader Rita - 287-292 Strategic Approach of the Cultural Environment from Baia Mare
by Anghel Cristian & Rãdulescu Corina & Toader Cezar - 293-297 Social Responsability and Niche Tourism in Economic DevelopmentEnvironment- Tourism Triangle
by Bulin Daniel & Bunghez Magdalena & Lincã Aurora Costina - 298-303 The Production Factors’ Mobility and the Fiscal Competition: A Theoretical Overview
by Corduneanu Carmen & Moldovan Nicoleta–Claudia - 304-307 The CRM a Solution for the Banks Management
by Dinculescu Elena – Silvia & Antonescu Mirela Eugeni - 308-312 The Perspectives of Leisure Tourism in Romania Based on Mountain Tourism Infrastructure and Services
by Dridea Catrinel Raluca - 313-316 A Cultural Explanation for Japan’s Economic Performance, from the view Point of The General Power Theory
by Epure Marcel - 317-320 Theoretical Considerations Referring to Law no. 10/1995 Regarding the Quality in Constructions
by Gheorghe Lucian - 321-324 Juridical Aspects Concerning Fiscality, Work Relations and Professional Training in the Field of Constructions
by Gheorghe Lucian - 325-329 An Analysis on Consumption Expenditure of Households at Territorial Level, Using Multi-criteria Ranking Methods. Study Case: Romania
by Ghita Simona & Manea Daniela - 330-335 Harmonisation of Excise Duties on Energy Products and Electricity in Central and Eastern European Countries
by Ma?cu Simona & Burlacu Valentin & Cojocaru Diana - 336-340 Are Education and Innovation the Paths to the Inclusive Economy?
by Mihai Mihaela & ?i?an Emilia - 341-346 Current Requirements for the Quality of the Environmental Factor “the Water” in the Area of Romanian Black Sea Coast
by Neacºu Gabriela & Dãneci-Pãtrãu Daniel - 347-352 Tourism in Maramureº, between Desire and Reality
by Sabou Simona - 353-358 The Exposure of Chinese Higher Education to the Development of International Education System
by ?arlea Mihaela & Manþa ªtefan George & Vaidean Viorela Ligia - 359-364 Economic Aspects of the Aging Population. Case Study on the Czech Republic
by Smrcka Lubos & Colibasanu Oana – Antonia - 365-370 Local Government and Sustainable Economic Development
by Stignei Veronica Paºa - 371-375 Mathematical Analysis Model of the Incidence of Local Government Investments on Economic Growth in the Constanta County
by Stignei Veronica Paºa - 376-381 National Competitiveness and Its Measuring
by Ulman Simona-Roxana - 383-388 Aspects of Romanian Education during 1990-2011, by the Principal Component Analysis
by Aivaz Kamer Ainur - 389-394 The Estimation of the Students' Opinion Regarding a Certain Cosmological Model through Statistical Methods
by Aivaz Kamer Ainur & Vlãducã Ion - 395-400 A Survey in Information Systems: Integral Part and a Strategic Partner for Good Corporate Governance
by Alzoubaidi Abdel Rahman & Prodan-Palade Doina & Petac Eugen - 401-404 Globalization
by Andru?cã Maria Carmen - 405-409 The Evolution of Clusters and Competitiveness Poles in Romania and the Chances of Succcess of This Process
by Asalos Nicoleta & Trandafir Raluca Andreea - 410-414 Keynesian Realism and the Present State of Economic Science
by Asãvoaei Alexandru - 415-418 The Balance between Flexibility and Security in the Labor Market in Romania
by Avram Costin Daniel - 419-423 IT Service Management- Key to Success in Business
by Bozga Liviu & Mateescu Mihaela & Gheorghe Marian - 428-432 Optimization Techniques in Project Controlling
by Carstea Claudia - 433-436 The Real Problems of Mergers and Acquisitions
by Cherbelea?ã Iuliana & Gogoncea Ramona - 437-442 A World of “Seniors” – The Effect of the Crisis?
by Cioban Costel-Ioan & Cioban Gabriela-Liliana - 444-449 Advantages and Disadvantages of Using Neural Networks for Predictions
by Ciobanu Dumitru & Vasilescu Maria - 450-454 Aspects Regarding Quality Assurance, Acreditation and Certification of Romanian Universities
by Condrea Elena & Sârbu Roxana & Rizea Raluca Daniela - 455-460 Events and Macros in Microsoft Access 2013
by Cosma Emil - 461-466 Weber and Mises: Views on Bureaucracy
by Cosma Sorinel - 467-472 Léon Walras and Social Justice
by Cosma Sorinel - 473-477 The Emigrant ”Identity” in the Current Global Context
by Cristian Elena Raluca & Bãrãgan Laura Georgeta & Moise Elena - 478-483 Controlling the Influence of Globalization on the Firm
by Dimitriu Mihail - 484-488 R versus Other Statistical Software
by Dobre Ana Maria & Caragea Nicoleta & Alexandru Ciprian Antoniade - 489-493 Externalities, Public Goods and Natural Monopoly as Market Failures and Their Implications for the Consumer
by Gheorghiu Gabriela & Fronea Ciprian Mihail & Brãiloiu Liviu - 494-499 Information Assymetries as the Main Source of Market Failure Affecting the Consumer
by Gheorghiu Gabriela - 500-503 Economic Issues in the Wind Energy Development at World and European Level
by Holban Dana – Elena - 504-508 The Influence of Income Changes on the Financial Performance of the Firm
by Horga Maria-Gabriela & Ionescu Alexandra & Nancu Dorinela - 509-512 Analysis of the Tourism Influence Over the Employment and the Persons’ Income in the Constanta County Area
by Ilie Constatin & Ilie Margareta & Bujdoveanu Aurica - 513-517 Consumers’ Behavior on the Insurance Market
by Iliescu Elena Mihaela & Stroe Mihaela Andreea - 518-522 Investor’s Perceptions and Financial Instability in the Emerging Countries
by Ionescu Cristian - 523-528 Current account deficit and financial instability in the emerging countries in the European Union
by Ionescu Cristian - 529-533 Ways of Classifying Banking Customers Using Fuzzy and Crisp Algorithms
by Jeflea Victor Florin - 534-537 Cloud Computing Information System for Attracting Banking Sector Customers
by Jeflea Victor Florin - 538-540 Modern Tendencies of Information Systems Use in Trade Organizations
by Korneenko Olga & Doroshev Dmitry - 541-544 Cloud Computing for Small and Medium-Sized E-Commerce Businesses. An Overall Look on the Benefits and Risks of Cloud Computing in E- Commerce
by Lazar Cristina & Muhcina Silvia & Muhcina Despina - 545-548 Towards a Knowledge-Based Economy
by Lup?a-Tãtaru Dana Adriana & Lup?a-Tãtaru Florin Rãzvan - 549-552 Knowledge Management Evaluation. Comparative Study
by Lup?a-Tãtaru Dana Adriana & Lup?a-Tãtaru Florin Rãzvan - 553-558 The European and Romanian Wind Energy Investments Dynamics Analysis
by Maftei Daniel & Albu Angela - 559-567 Decision Support Tool to Testing and Trial Laboratories
by Mateescu Mihaela & Suba Gabriela - 568-572 Organisational Learning and Konwledge Management within NGO
by Neagu Olimpia - 573-578 he Entrepreneurship, an Actual Challenge for the Young Graduates of Higher Education Institutions
by Negoescu Gheorghe & Negoescu Liliana Georgeta - 579-583 Data Mining - an Instrument Managing the Knowledge Collected for the Enterprise
by Oncioiu Ionica - 584-588 Simulation Models in Economic Higher Education
by Paraschiv Dorel Mihai & Belu Mihaela Gabriela & Popa Ioan - 589-594 Eco-innovation and its Contribution to Competitiveness
by Paraschiv Dorel Mihai & Cocuti Raluca-Elenav - 595-600 Emerging Markets - “the Engine” of World Economy
by Parpandel Denisa - Elena & Gheordunescu Maria Elena & Gust Marius - 601-604 Improving Customer Relations Through Mediation
by Pascu Emilia & Milea Oana Maria & Nedea Petronela Sonia - 605-610 Using Blackboard Learn to Develop Educational Materials
by Pãcuraru Raluca Olguþa & Grecu Iulia - 611-615 Changing Labor Paradigms in the Contemporary Era
by Pivodã Roxana Mihaela - 616-620 A Parallel between Socialism and Cooperatism
by Pop Stanca Alexandra - 621-625 The Role and Importance of Services in National Economy
by Popa Florina - 626-631 Development of an Intelligent System Prototype Intended for Accounting in Forestry Entities
by Postolache (Males) Daniela - 632-637 ERP Implementation and Integration in SMEs
by Rãduþ Carmen & Codreanu Diana-Elena - 638-641 Implementing Cloud Computing Based Information Systems
by Robu Maximilian Iosif - 642-647 The Method of Estimation of Development Potential of Trade Enterprises of the System of Consumer’s Cooperative Society of Ukraine
by Mykola Rogoza & Aleksandra ?uzmenko - 648-651 The Evolutionary Perspective of the Firm
by Sîrghi Nicoleta - 658-662 Usage of Business Intelligence Solutions for the Analysis of Deviations in the Use of the Standard Cost Method
by ªerbãnescu Luminiþa & Þaicu Marian - 663-666 Policy Action to Prevent Unemployment in EU and Romania
by Vancea Diane Paula Corina & Ploae Victor - 667-672 Export Credits Insurance in the International Practice
by Vãduva Cecilia Elena - 673-677 Unemployment – The Global Issue of Contemporary World Economy
by Vidraºcu Paula – Angela & Iacob Oana Camelia & Volintiru Ana-Maria - 679-684 Consumer Socialization of Children – Literary Review
by Aldea Roxana - Elena & Brandabur Raluca Ecaterina - 685-689 Ensuring the Profitability, as an Essential Objective of Public Organization in Management
by Anastase (Bãdulescu)Ileana - 690-695 The Hypermarket – A Solution to Develop the Romanian Retail
by Asandei Mihaela & Gangone Andreea-Daniela - 696-701 Improvement of the Marketing Interaction based on Information Technologies
by Balabanits Anzhelika & Minakova Iryna - 702-706 The Applicability of the Behavioral Market Segmentation Theory in Transport Networks
by Balint Antoniu Ovidiu & Cristea Andrei Mihai & Niculescu Mihaela Daniela - 707-711 The Deconcentration of Public Services in Romania
by Bilouseac Irina - 712-715 Performance Indicators of Human Resources in Health Organization
by Boldureanu Daniel - 720-725 The Experience of Activity of National Service of Mediation and Reconciliation of Ukraine
by Borovykov Oleksandr - 726-731 An Application of the Kalman Filter for Market Studies
by Buºu Mihail & Cioacã Sorin - 732-735 The Risk- an Element that Influences the Success of an Entrepreneur
by Cãlin-Costin Georgiana-Delia - 736-740 A Critical Review of Service Quality
by Ciceo Andreea & Ionescu Andreea - 741-745 Strategic Capacity Assessment Action at S.C. Hervis S.A. During the Crisis
by Ciobãnicã Mihaela - Lavinia