bluuebunny/crossref_metadata_2025 huggingface dataset:
THE RISK IN MANAGEMENT, DERIVATION FROM INTERACTION BETWEN THE MICRO AND THE MACRO-ECONOMICS
Authors: Ciocea Costel , Turcu Ovidiu
Published: January 2018

The managerial activity becomes more and more complex, together with the development of the markets on both national and international levels. The manager is subject to information pressure that come from the micro and macro-economics field and the way in which they succeed in being smoothly merged by the managerial team is proof of the activity development of the companies. The present crisis, which has its roots in a financiar crisis, has grown rapidly and transformed into a general economic crisis. The hereby study comprises these aspects and tries in an almost general manner to offer to the managerial activities an adequate support.
SOME ASPECTS CONCERNING THE ATTRIBUTES OF CONDUCTING
Authors: Ciucescu Nicoleta
Published: January 2018

The activity of the management has a millennial existence, during it have been realized multiple progresses which have contributed to the developement of the society in its assembly. The evolution of the human society makes possible the progress in the science of conducting. In all kinds of companies, without keeping into account their domain of activity (industry, trading, tourism, agriculture etc.) or their dimensions, it appears the atributes of the conducting. In each organization the attributes of the conducting are present at all hierarchical levels. Each manager disposes on authority, power, responsability; they differ sensibly from a hierarchical level to another.
DIMENSIONS OF THE SOCIAL RISK IN THE CONTEMPORARY ECONOMY
Authors: Danu Marcela
Published: January 2018

The role of risk and its implications in the societal life causes the systemic approach in the triad consumer - firm - environment. One of the types of risk that the company always supported but in periods of crisis, a known multiplied size and gravities, is the social risk. This paper highlights, mainly, two types of social risk faced by the demand, supply, the economic system exponents, as a whole, respectively the risk of poverty and social risk to the organization. The conditioning and the interdependencies of them are generated and maintained by the state of development of national economy, the quality of the business environment.
REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDS
Authors: Luca Mihaela
Published: January 2018

In order to satisfy the information needs of users from inside and outside the organizations, accounting elaborated a proper method of generalization and synthesizing of information it produces, which involved the development of some appropriate tools, known as financial statements. For users outside the company, these are often the only source of information available directly from the organization. The knowledge of the interests of different categories of users has an important role in trying to improve the quality of financial statements, which should allow taking correct decisions based on the financial position, the results of economic and financial activity and the changes in the financial position of the company.
The knowledge - as production factor
Authors: Enachi Mihaela
Published: January 2018

In the current economic context, knowledge becomes the new nucleus of progress. If in the traditional economy the production factors were land, labor and capital, in the new economy knowledge is the major component of the productive system. Through the present study we try to clarify the position of knowledge in the production system and its role as a production factor, by explaining how it effective acts and contributes to the increase of welfare at the organizational and national levels.
Banking activity. Management by risk assessment and measurement
Authors: Gotcu Vasile
Published: January 2018

Rapid innovations in financial markets and the internationalization of the financial flows have created opportunities for developing some new products and supplying a wider product and service range to the banks. Liberalization of the financial markets , the severe competition and the diversification of the offered products expose banks to new risks and provocations. This new approach confirms the fact that the banking management generally and the risk management especially represents essential concern for the security and the stability both of each bank and the entire banking
system.
Concerns of European Commission for small and medium size enterprises development
Authors: Muntean Mircea
Published: January 2018

European Commission initiated development programs for small and medium size enterprises (SMEs) comprised in SBA initiative. The respective programs establish measures in order to
facilitate: setting up in a short time span of SMEs, access to finance, as well as the possibility of introducing it both European Single Market and global market processed products and
performed services. A concern of European Commission consisted in recommendation made to Member States that,
by means of national programs, will support the SMEs development by offering the possibility of attendance to cross-border transactions with European Single Market. European Commission’s programs were supported by European Council and approved by European Parliament, following that every Member State will establish programs and initiatives on national level. European Commission’s strategy concerning SMEs  development is the increase of their number, labour force absorption and a faster economic and financial crisis traversing.
Strategic marketing – some conceptual and operational reviews from structured marketing works
Authors: Nichifor Bogdan
Published: January 2018

Strategic marketing has been for a long time widely recognized as an important aspect of activity of modern organizations. Knowing it characteristics and its role in organizational management is extremely important in developing a long-time efficient business. This article focuses on presenting some synthetic conclusions extracted from the structured strategic marketing works of  well-known marketing authors.
Shifts of the Demographic Order with Impact on the Physiognomy of the Community Agro-Food Market
Authors: Timiras Laura
Published: January 2018

The demographic environment at the community market level can be largely described through an emphasized dynamic of the population, result of the extending process, together with the
birth of the ageing phenomenon on the population and the  decrease in the number of members of a household. These shifts, registered on the community area reflects in the changes in the
physiognomy of the markets in general, of the agro-food market in particular, in the context in which - given the phisiologic nature of the needs to which these products address – the entire population is formed of actual consumers of the agro-food consumers.
Evolution of the EU Ecological Products Market
Authors: Timiras Laura , Zait Luminita
Published: January 2018

The ecologic products market has registered on the EU countries level a hightened dynamic. Yearly there is a growing number of european ecologic labels granted, labels that are only
granted to some classes of non-food products, proving this way the orientation of more and more producers towards producing products with a low impact on environment according to the requirements of the consumers on the markets they perform on. In regard to the ecologic food products market there is a significant growth in the consumption of such products and in
close connection to their cultivating areas in agreement with the regulations regarding the agricultural ecologic products. The dynamic of the ecologic products is justified by the evergrowing ackowledgment at public opinion level of the necessity to protect the environment, of the role of consuming ecologic products and therefore of giving up the consumption of polluting products that will ensure a longlasting development, by increasing the  requirements
of the consumers that orientate themselves towards products that can guarantee their present
and future safety and security.
The judicial system of credit banking in Moldova
Authors: Tutuianu Ion
Published: January 2018

In the transition period to the market economy, the currency, the bank, the credit, play an important role in the national economy. Known since the time of Hamurabi, the credit has expanded, experiencing a growth in Moldavia as well, along with the growth of commercial activity, represented by loans, credit transaction, the apparition of credit title based mortgaged, but especially after 1834, when the birth of a credit institution was planned, in the form of action based anonymus societies.
Tax Evasion Causes and Prevenience or Rebutment Way of Tax Dodger Phenomenon
Authors: Nichitcin Corina
Published: January 2018

Tax evasion phenomenon, having negative impact on many levels, must be constantly pursued in order to minimize tax circumvention and control section in the issue of tax fraud. From international theory and experience it is known that normal functioning of market economy is conditioned by promotion of certain efficient policies and adequate legislation implementation. So, as Republic of Moldova is no exception among countries where tax evasion is, the study of this subject is up-to-date and it is required for presenting these problems at national and international levels.
The Impact of the European Financial Integration Process and Other International Tendencies on the Romanian Stock Market
Authors: Sargu Alina
Published: January 2018

The study presents in a comprehensive way the effects that deregulation, internationalisation, integration, financial innovation and the development of the institutional investors have had on the Romanian stock market. Using dates provided by several relevant sources on the field, like the Bucharest Stock Exchange or Intercapital, we have established in which extent these tendencies emerged on the Romanian stock market and if our stock market has already reached the point where it will be able to fully integrate itself in the European financial system.
Challenges for the Romanian Public Pensions System in the Current Economic and Financial Crisis
Authors: Sava Anca
Published: January 2018

This paper aims to address the challenges for the Romanian public pensions system in the current economic and financial crisis. Firstly, are presented the defining indicators of the Romanian public pension system, such as number of pensioners, the number of taxpayers, the dependency ratio pensioners/contributors, public pension expenditure as a percentage of GDP, etc. The article illustrates the challenges regarding the sustainability of the pension system to the aging population and the main predictions of specialized financial institutions on public pension expenditure for the next period. It also presents the current abuses of public pension system and the measures taken by the Romanian
authorities to reform it.
Analysis of the Correlations Between Public Capital Investments and Economic Development in Romania
Authors: Sava Anca , Zugravu Bogdan
Published: January 2018

This article aims to address the correlations between public capital investments and economic development in Romania. Firstly, it presents a brief literature review on the subject proposed for analysis, under which it can be assumed that public capital investments have a positive impact on production, employment, private sector and thus contribute to economic development. Also, we found some heterogeneity of results across country, regions and sectors. Secondly, it analysis the evolution of public capital investments and gross domestic product during 2006-2009 and also tests the relationship between this two variables, using a correlation coefficient, based on data from the general consolidated budget provided by The Ministry of Public Finance and also statistical data on GDP from National Institute of Statistics.
The Relevance of Notions of Risk and Uncertainty in Investment Decision to Base at Local
Authors: Pasa Stignei Veronica
Published: January 2018

Investing resources in the local public interest objectives locally involves taking risks caused by system operation and efficiency level established. Uncertainty and risk meet anywhere (even local government), combined in different proportions, so that the process has consciously assumed taking place in every field of activity, uncertainty can be eliminated.
Tax Competition – Beneficial or Harmful? How Various Tax Measures Affect the Allocation of Resources?
Authors: Violeta Trandafir Adina
Published: January 2018

Fiscal competition has been in the news ever since the OECD launched a campaign against “harmful tax competition” in 1996. Nor is it likely to disappear any time soon. Instead, it is likely to intensify, as more and more governments resort to lower taxes to stimulate their economies. Is all tax competition harmful, or is it possible to distinguish between harmful and beneficial tax competition? In this paper, in its first part, I try to present the difference between benefit and harmful tax competition. Also, the paper try to establish how really is tax competition – “harmful” or “beneficial”. The second parts of this paper analyze the impact and efficiency of different tax measures in allocation of public resources.
Challenging times for competition on the automotive market. The case of European Union and Romania
Authors: Niminet Liviana
Published: January 2018

The article deals with one of the most important sectors in the European Union, the automotive sector seen from the economic as well as from the industrial perspective. As the economic efficiency is usually measured in competition parameters an important part is dedicated to the competition on the >motor vehicle market in and outside the European Union, on the Global market. One of the most important process in auto market field is also brought to attention. Furthermore the evolution of automotive market in the European Union and Romania during the economic crisis are analyzed using clearing figures .
Brand Leadership in the contemporary economy
Authors: Andrei Andreia , Talaba Monica
Published: January 2018

The brand leadership as a best practice used by IBM, Sony, P&G, GAP, Nestlé, Smirnoff, Beiersdorf (Nivea) and others was highlighted 10 years ago by professors D.A. Aaker and E. Joachimsthaler who published in 2000 the famous book Brand Leadership. In the last two years, the growing importance of brand’s human interface and increased influence of information sources such as Internet and socialmedia in buying decision led to the proliferation of the brand’s touch points and the emergence of social marketing. Marketing is experiencing a profound paradigm shift, because marketers can not control anymore the conversation with consumers through commissionable media. The paper outlines the importance of brand leadership in the context of changes made by social media. Overcoming the traditional vision of marketing and management and adopting brand leadership become an imperative
for business success in the contemporary economy.
Evaluation as an organizational growth of a contemporary employee
Authors: Chitu (Soare) Alice , Chitu Adelina
Published: January 2018

In order to survive and prosper, organizations need to respond in a timely and flexible way to change. Organizations are increasingly recognizing that the key to their success is largely contingent upon the capabilities of their employees—their human capital. In order to achieve the results expected regarding the human resource, a organization must have a training department, department that has to consider the need of training, to measure this need so that the management can take the necessary steps to improve the economical status of the organization.
Management immunodeficiency from preuniversity educational system
Authors: Cristea (Mitican) Lucica
Published: January 2018

The educational system finds itself again in the middle of crisis. The quantic progress that people all over the world are waiting for, seems to have met the totally unprepared educational system. The globalization which has led to the increase of interdependence between economic and social systems makes this problem become a worldwide one and consequently, need a global solution. While the USA is looking for the „perfect” teacher and the „ideal” school, Europe is still trying to find methods for making the educational system more efficient. A contradiction rises therefore, between the role of school in society that is to form mature personalities, meant to contribute to the economic increase and, implicitly, to the development of society, and the decrease in importance of this activity to the level of any economic activity. The text aims at verifying the hypothesis according to which management immunodeficiency from the preuniversity organizations has the most powerful influence on the increase of crisis within the educational system. How was school plagued by this immuodeficiency? To what extent did the management of these institutions contribute to this? Can the efficient decision constitute a remedy in this situation? These are questions that we ought to address to ourselves, even if we are not be able to
find the best solution.
Organizational trust or beyond appearances
Authors: Dromereschi Maria
Published: January 2018

People and organizations to whom I am giving life to have an enormous need to trust and be trustworthy. Trust represents a fragile asset who needs to be invested in, which is difficult to obtain and takes time to obtain it, but which can be easily broken. Paradoxically, it is a universal trade currency, world-widely understood and appreciated. The relations based on trust are those which determine a company to grow and create a competitive advantage. Trust generates trust. It is the one that inspires and motivates, requires the preservation of a certain set of values, mainly sincerity, fairness, perseverance and a real preoccupation for meeting the needs of other people.
The role of the service - profit chain inside the interaction between the service supplying company and the client
Authors: Isac Florin , Cureteanu Radu , Rusu Sergiu
Published: January 2018

The paper analyses the role of the service-profit chain inside the interaction between the service supplying company and the client. The service – profit chain proposes a relation connecting the profitability and the client’s loyalty and satisfaction to the employees’ satisfaction, capability and productivity.
Press Manipulation and Its Negative Impact on the Youth
Authors: Manea Ioana , Popa Ioana
Published: January 2018

Nowadays, manipulation may be regarded as an essential instrument of the “mass industrial society”, aiming at the conclusion of certain agreements that are convenient to the issuing party, turning to deceit with falsified arguments, as well as to appeals to emotional or non-rational components. The particular forms that it takes in various fields of social life may be found anywhere, from the political form to the economic one. Press strategies have the capacity of manipulating the young consumer’s behaviour, generating numerous negative effects on their everyday life.
Decision and decision makers
Authors: Porutiu Anuta
Published: January 2018

In the current economic context, decision making requires complex and multiple actions on the part of the policy makers, who are more challenged than in previous situations, due to the crisis that we are facing. Decision problems cannot be solved by focusing on manager’s own experience or intuition, but require constant adaptation of the methods used effectively in the past to new challenges. Thus, a systemic analysis and modeling of arising issues is required, resulting in the stringent use of Decision Support Systems (DSS), as a necessity in a competitive environment. DSS optimize the situation by getting a timely decision because the decision making process must acquire, process and interpret an even larger amount of data in the shortest possible time. A solution for this purpose is the artificial intelligence systems, in this case Decision Support Systems (DSS), used in a wider area due to expansion of all the new information technologies in decisionmaking processes. These substantial cyber innovations have led to a radical shift in the relationship between enterprise success and quality of decisions made by managers.
Competivity and management activities in die production systems
Authors: Rasina Mariana
Published: January 2018

Currently for a production system to act on a global market must have a policy-oriented performance management to increase competitiveness. Performance management should be focused on improved performance by operating rules and principles, techniques, operating methods and tools for improving business performance. To track progress of production, performances should be a system of indicators, well made and systematically followed up.
Strategies and politics of ocupational stress reduction – case study
Authors: Sima Mihaela , Barsan Simona
Published: January 2018

This work includes 2 parts: main theoretical elements and 1 case study. Theoretical elements define and explain concepts such as: stress, stress management, counseling and organizational change. In the case study these elements are applied on a research unit development. The reason for the analysis was the tense situation existing in the company. Work methodology included: observation, direct discussions with staff (in small groups) and the application of a questionnaire consisting of 6 modules. On that base, major dominant stressful manifestations were determined. Following the obtained results solutions have been proposed to management and employees. In the last part, there are presented the obtained results from the implementation of some of proposed solutions.
Managing Global Teams
Authors: Stan Anca
Published: January 2018

Every global company’s competitive advantage depends on its ability to coordinate critical resources and information that are spread across different geographical locations. As a result of the increasingly global business environment, many companies are building teams that cross- national borders and / or include members from different countries of origin. Global teams are formed to enhance the efficiency of an organization by making effective use of the diversity or viewpoints.
Forest management units through cost
Authors: Tenovici Cristina , Albici Mihaela
Published: January 2018

Costs minimizing and profit maximizing make the costs adjustment seems to be a vital necessity when the activity developed within the company does not assure the maintenance and stability of the necessary relation between consuming factors and costs. In such circumstances, approaching differing sides of the production cost and improving the methods of calculation has much significance in determining the most appropriate measures necessary for its adjustment and for profit increasing. The whole informational process of costs – formation, control and analysis of costs – involves a careful use the methodological concepts known under the name of classical methods and modern or complementary methods, as well as of other proceedings. Such methods and proceedings cannot be applied separately, only conjugated and integrated in a unitary methodological system, each of these methods and proceedings participating at achieving one or more objectives. Only by their unitary action they can fulfill all the system objective.
Management of the communal local public administration in Romania
Authors: Vlavian –Gurmeza Maria , Stefanica Mirela
Published: January 2018

The public administration may be defined as the fundamental form of activity of the state, applied by the bodies of the public administration, which consists in exercising the law by establishing some obligatory conducts, as well as by providing services.
Market orientation – a pertinent solution in reevaluating traditional marketing
Authors: Zait Luminita , Timiras Laura , Nichifor Bogdan
Published: January 2018

This article focuses on describing the latest trends in the theoretical and practical development of the marketing concept. Market orientation is the main item discussed, emphasizing the advantages and pitfalls of applying such a specific concept.
Multi-dimensional Understanding of the “Product” in the Marketing Decision Process
Authors: Boier Rodica
Published: January 2018

The paper starts from the observation that students often experience difficulties in identifying the complete set of aspects involved in making product decisions, but also in understanding the correlations established between these elements. The review of the information required by product management reveals a set of interrelated aspects among which the most important refer to: product category; the needs that the product addresses; usage situations and fields; the product life cycle; seasonality of manufacturing/purchasing/usage; the path from technical features, such as attributes and functions, to the benefits (advantages) for the client; “total product”; the set of related products; the tangible/intangible relationship a.s.o. The paper may be used as a checklist to identify the requisite steps in the multidimensional research, which precedes the decision process of the product marketing.
Taxation in Romania during transition
Authors: Bosie Irina
Published: January 2018

Taxation, as fundamental element of budgetary revenue, represents the subject of newest utilization. Budget revenues through importance they hold, exercises a direct influence on the behavior of people being used by natural and legal persons as modeling tools in the economic and social life. Using the generic concept of taxation we can obtain a plurality of components, it’s defining elements, such as expression level of tax levies by various reports, the legal framework on tax revenue, financial institutions with responsibility for budgetary and fiscal powers, mandatory sampling methods, techniques and procedures used in the settlement and settlement revenue collection and budget. Performance of the economy at a time, effective use of public spending financed by taxes, public needs set by government policy and approved by Parliament, taxpayers, understanding of the budgetary needs, state of democracy in that country reached the level of taxation this one being determined by mentioned factors.
Theories about the financial crises
Authors: Busuioc-Witowschi Irina
Published: January 2018

The financial crises are generally associated with banking crises due to the role they play in their production, transmission and settlement. This paper presents a number of different approaches taken from the specialized literature on the causes that led to the outbreak of the financial crises.
Correlation Cost - Performance in Terms of Management Accounting
Authors: Ene Dumitru
Published: January 2018

Management accounting system is a useful tool for enterprise  management,  which aims to achieve performance piloting enterprise by promoting efficiency and effectiveness. To be successful in today's economic environment requires  the use of a calculations   system and management costs. Purpose of calculating costs is to identify cases not only transfer the cost objects. This approach shows the ability of the system for calculating the cost of providing an analysis linking financial performance of business processes and activities cost sale .The firms use type information in various forms in making decisions. The manager expects the management accounting a permanent assistance before, during and after the action, to define objectives, to understand whether the objectives are relevant and to measure performance.
The Impact of the European Integration Process on the Banking System – an Overview
Authors: Ilut Bogdan
Published: January 2018

In the last decade the European integration process was the main focuses of the European Union, as its completion could bring a huge step toward a fully integrated European Union. As the banking sector is the main channel for funding of the European economy, it has become now more clearly than ever that is integration is of the up more essence. The aim of this paper is to quantify the progresses registered by the main European Union’s economies in the process of banking integration, as their example is generally followed by the other member states. First we underline the necessity of the European integration and the progress made using an extended literature review doublet by an analysis of the main indicators for the banking systems of these countries. We also present, in a non-exhaustive way, the main trends that have characterised the banking sectors of these countries in the last decade: diversification, vertical product differential and consolidation underlying their impact on the sectors architecture.
Depreciation Test of Fixed Assets – Necessity, Indices of Value Loss, Certainty and Frequency of Assessment Evaluation
Authors: Manea Marinela , Dragoi Elena
Published: January 2018

With the promulgation of IAS 36 "Depreciation of Assets" to ensure a consistent approach of reversible loss of value, removing the specific nationals practices and such the differences what appear as a result of the different treatments. In the chain of procedures for determining the depreciation of an asset/cash generating unit is required first the crossing phase of identification to an possible impaired assets, being necessary for the strict professional reasoning to each business. Applying the test impairment is not random and not to all assets of an enterprise. In general, the standard requires for companies to make the impairment tests when there are signs that an asset may be impaired (but annually for intangible assets with an indefinite useful life and commercial fund). The opportunity given by IAS 36 " Depreciation of Assets" to choose in determining of recoverable amount, between two values is not accidental. It is considered that the company can recover the value of its assets through use or market capitalization. However measurement of the two values is a complex process, very expensive for many businesses, own estimates based on Management Company with a strong subjective load, which is reflected on the certainty and reliability of obtained data.
Accounting Practices Regarding the Non-Current Assets Held for Sale
Authors: Manea Marinela , Stefan Veronica
Published: January 2018

Generally the non-current assets, and especially the tangible assets, are held by the entity (as it results from their very definition) in order to be used in the production of goods or for services, to be rented to the thirds or to be used for administrative purposes during several periods. For the time interval that a non-current asset is not classified as being held for sale, its recognition and implicitly its assessment will be done in accordance with the provisions of the applicable International Financial Reporting Standards; after the classification of the respective asset as being held with the intention of subsequent sale there will be applicable the provisions of the contemporary IFRS norm 5 “Non-current assets held for sale and discontinued activities”.
Considerations Regarding Calculation Cost in the Machine Building Industry
Authors: Marian Gabriela
Published: January 2018

The paper structures the advantages and the disadvantages of the determination method of the standard cost. The need of the enterprises to operate with production scientifically established and verifiable costs is a recognized fact by the practice and standard computer technology cost although meets the technology requirements, keeps the deficiencies traditional techniques.
Legal regulation of the obligations in old romanian law, greek and roman
Authors: Tutuianu Ion
Published: January 2018

Legal history shows that those who are defined obligation Romans definition valid today as a relationship as we submit to a benefit from a third party. Their importance lies in the fact that although rooted in ancient as it spread in all legal systems, across time and still keeping the same legal and economic importance.
Romanian welfare state between excess and failure
Authors: Ciuraru-Andrica Cristina
Published: January 2018

Timely or not, our issue can bring back to life some prolific discussions, sometimes diametrical. We strike the social assistance, where, at this moment, is still uncertain if, once unleashed the excess, the failure will come inevitably or there is a “Salvation Ark”. However, the difference between the excess and the failure of the welfare state is almost intangible, the reason of his potential failure being actually the abuses made until the start of depression.
Contributions of Bacău to the economic literature and culture – The life and work of Professor Vasile Pătruţ
Authors: Deju Mihai
Published: January 2018

The economic culture and accounting theory in Bacău area has its beginnings in the setting up of the first practical school of agriculture, by Ion Ionescu de la Brad, who included in the curriculum an accounting course, as well. Over the years, the economic education of Bacău area education has evolved from “The School of Accounting and Co-operative Education” (1919) to the modern economic higher education, in our days. During an important period of the evolution of education and culture in Bacău area, Professor Vasile Pătruţ is present, having a significant contribution to the accounting theory, teaching and practice in Bacău.
Consolidated Financial Statements – in IAS 27 perspective
Authors: Deju Mihai
Published: January 2018

The aspects concerning the preparation and publication of the consolidated financial statements have been the subject of the settlement by the Committee for International Accounting Standards (IAS) even since 1976 with the publication of IAS 3 “Consolidated financial statements”. Subsequently, the standard has been amended and revised successively, on several occasions. The latest version issued in 2008 includes changes on the accounting of interests that do not control and the loss of control on a subsidiary. The actual version also includes the subsequent amendments resulting from IFRS issued until 31st of December 2010. This paper presents the essential aspects of IAS 27 (the actual version) and a practical example of how to elaborate consolidated accounts in accordance with this standard.
Accounting Practice and Intelligent Technologies
Authors: Postolache (Males) Daniela
Published: January 2018

was to determine how intelligent technologies can support accounting practice. Our research allowed for establishment of accounting information intelligent systems typology and for placement of these solutions in the sphere of artificial intelligence applications. It is underlined the intelligent technologies contribution to improve accounting processes and activities, in a qualitative approach, from the hermeneutic perspective. The results of our research are useful for researchers in the fields of applied accounting, intelligent systems for accounting, information technology management. Also, our study is useful in the activity of accounting experts, given the presentation of new technologies used in their area of interest.
Financial Resources of NGOs
Authors: Ciucescu Nicoleta
Published: January 2018

Due to the low funding levels registered in recent years in the NGO sector in Romania, many NGOs have faced a number of difficulties, some of them have ceased to carry on business. Financial position of the governmental sector is poor, especially for large organizations that are strictly dependent on foreign funds. For the good functioning of NGOs activity, it is requiring a constant concern for finacial fundraising. The article aims to present the diversity of financial resources of NGOs.
Integration of mathematical models in marketing theory and practice
Authors: Olariu Ioana
Published: January 2018

This article is a theoretical approach on the main mathematical models used in marketing practice. Application of general systems theory in marketing involves setting behavior assumptions as models of various processes.These models have, on the one hand, to describe the interactions between ambiance and system factors, and, secondly, to identify causal dependencies existing in these interactions.Since the models are the means by which possible solutions can be drawn consequences, they occupy a central role in the design of a system to solve a marketing problem.The model is a simplified representation which is described and conceptualized phenomena and real life situations.The purpose of a model is to facilitate understanding of the real system. Models are widely used in marketing, it takes different forms that facilitate understanding the realities of marketing.
Managing The Process Of European Integration Of Small And Average-Sized Companies In Today’s Economy
Authors: Sarbu Ion , Duta Sergiu
Published: January 2018

The increasing complexity of economic activities, the fast-paced, never-ending change in requirements and objectives, as well as the lack of stability in time of the processes determined by the globalization, have led to the necessity to set new ways of approaching the development of small and average-sized companies. Therefore the innovations, the knowledge, the information and other results of intellectual activity have become not just fundamental, but also dominant factors in the economic development of the modern society, as putting them to good use has become the main function of management.
THE AUDIT OF FINANCIAL STATEMENTS PREPARED BY THE BENEFICIARIES OF EU GRANT
Authors: Rada Danut , Rada Doina
Published: January 2018

The patrimonial economic entities - public institutions or economic agents, beneficiaries of EU grants, are required to maintain separate accounts situations of the use of these financial resources and also to prepare financial statements in which to be reflected the fees occurred by implementing of projects. The audit of these financial statements is specific and is based on the provisions of international audit standards ISRS 4400 “international standard for related services” and ISAE 3000 “international standard for certification measures”. In some cases, considering the request of the audit beneficiary, can be applied the provisions of ISA 800, International Audit Standard “Special Considerations-Audit of financial statements prepared in accordance with special purpose frameworks”.
LOYALTY – THE NUCLEUS OF BRAND CAPITAL. CASE STUDY: ROM CHOCOLATE BAR
Authors: Amalancei Brindusa Mariana
Published: January 2018

It is considered that loyalty to the brand of some primary customers is the core of the brand capital. A brand, however, may have substantial value, which is given to it by its symbol and slogans, if it is continued with the purchase of a brand after the buyers have made a comparison with the competing products that have superior characteristics. Structured on several levels, which are each a different marketing challenge, the loyalty to the brand consists of many factors, among which the most important is the user experience. The paper aims to highlight, starting from a series of articles in online media, the manner in which a traditional Romanian brand, ROM chocolate bar, continuously repositions itself, attempting to maintain and even increase the loyalty of its consumers, as well as to answer the consumer’s authenticity, accessibility, credibility and modernity needs. Even though in specialized literature there are opinions according to which traditional brands are commonly old-fashioned or dull, ROM chocolate bar shows the opposite view, being considered a successful brand which is appreciated both at national and international levels.
THE MAIN DEMOGRAPHICS CHANGES IN THE POPULATION OF BACĂU COUNTY AT THE LAST CENSUS
Authors: Harja Eugenia
Published: January 2018

Livestock population and its structure is the starting point for all development strategies at both micro and macro level, reason for which accurate knowledge of it is one of the main objectives of official statistics in each state. The analysis aims to highlight the major changes produced after the 90s in terms of population of Bacău county and its structure, with time effects on economic and social activity. Both the 2002 and 2011 census, Bacău was top of the list with an absolute decrease of the population. This was a concern as it has emerged over time as a stable phenomenon. The main reason for the decrease was due to external migration of the population and secondly because of the internal migration flows of population moving towards large economic centers in the country and abroad that attract labor. As most of the migrants are young and active age groups, this phenomena has led to an aging population and to imbalances that can be observed in the age pyramid, with negative effects becoming larger in the future.
PLACING ACCOUNTING AMONG SCIENCES
Authors: Deju Mihai , Stoica Petrică
Published: January 2018

Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc.) which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.
INFLUENCES OF THE PURCHASING POWER CHANGE ON THE EVOLUTION OF THE AGROALIMETARY MARKETS ON EUROPEAN UNION LEVEL
Authors: Timiras Laura Catalina
Published: January 2018

This paper aims to identify the manifested connection between the dynamics of the population purchasing power and the dynamic of agroalimentary markets in general as well as by product types on European Union level. Based on the last data supplied by Eurostat 2013, using the specific methods for studying the correlations, we have detected that increases and decreases of the purchasing power generated similar changes on agroalimentary markets level from the point of view of achieved sales in most of the poorer countries of the European Union, but not in those states which got beyond the average gross domestic product per capita of the European Union. This relationship has been noticed only on the agroalimentary markets as a whole (respectively on the amounts spent by the population for purchasing agroalimentary goods, beverages and tobacco), but not on the level of markets of various types of product (“meat and meat products”, “fruit and vegetables”, “dairy produce, eggs and edible oils and fats”, “beverages”, “sugar and chocolate and sugar confectionery”, “tobacco products”).
NEWS AND INSIGHTS ON THE CONVERGENCE OF IFRS - U.S. GAAP
Authors: Breahna Pravat Ionela Cristina , Diaconu Diana-Maria
Published: January 2018

International accounting convergence is a highly complex process that began decades ago, emphasized globalization being the main factor that determined setters, professional bodies, investors to become aware of the importance of completing this process, namely the development and implementation of a common set of standards covering all areas of financial reporting. This objective was initially assumed by the International Accounting Standards Committee (IASC), now the International Accounting Standards Board (IASB).In this respect, at first it is noted the convergence of U.S. standards with the international ones, respectively the convergence of U.S. GAAP - IFRS standards, that, at least in theory, are not so different from each other, as we can say that, just as IFRS, U.S. GAAP were designed as a system of principles-based accounting. In reality, the U.S. standards system has proven to be more of a rules-based accounting system, unlike his international equivalent/counterpart. And the current state of convergence of the two sets of rules still reflects significant differences, plus the opposition of some entities to accept international standards.
BASIC ASPECTS CONCERNING THE SINGLE CONCEPTUAL FRAMEWORK
Authors: Breahna Pravat Ionela Cristina
Published: January 2018

Following the creation of a set of concepts, principles and generally accepted international accounting conventions, to which any elaboration, interpretation or enforcement of accounting and financial information would refer, IASC (later IASB) has developed, in 1989, the Framework for the Preparation and Presentation of Financial Statements that, although inspired from the American one, didn’t address predominantly only to a single category of users (investors), but several categories of representatives of accounting information demand. Nowadays, it is now known that international body of accounting normalization - IASB (International Accounting Standards Board), cooperates with the American body - FASB (Financial Accounting Standards Board) for the purpose of developing a Single Conceptual Framework, which is an important phase in strengthening current and future international accounting standardization process. Conceptual Framework for Financial Reporting, published in September 2010 by the IASB, replaced the Framework for the Preparation and Presentation of Financial Statements issued in 1989 and is actually the result of the current process of updating the General framework of the IASB, but also represents the completion of an important stage in the process to develop a single conceptual framework.
ASPECTS OF FINANCIAL EQUILIBRIUM ANALYSIS AND ITS IMPLICATIONS IN MANAGEMENT DECISIONS
Authors: Solomon Daniela Cristina , Bucur Iulia Andreea
Published: January 2018

Considering the impact of risk factors in the economic environment, this study provides to all users of financial information a possible pattern for analyzing the financial equilibrium, designed to clarify the importance of dynamic analysis of indicators characterizing the financial equilibrium of an enterprise, expressed on absolute values, especially for managers in decision-making on future work, aimed at achieving pre-established strategic and tactical objectives. Practice has shown that the management cannot be based on intuition and routine but on a scientific analysis, on a thorough knowledge of the existing situation, as well as on the identification of vulnerabilities and opportunities for development. In order to promote a rational policy concerning business growth and achieving economic and financial satisfactory results, the company’s management grants a special importance to the financial diagnosis. The support of financial analysis is the balance sheet that allows developing financial diagnosis on the financial equilibrium conditions and creditworthiness, objectives that allow the evaluation of the independence of the firm and its market value.
SOME CONSIDERATIONS ON CLOUD ACCOUNTING
Authors: Pacurari Doina , Nechita Elena
Published: January 2018

Cloud technologies have developed intensively during the last years. Cloud computing allows the customers to interact with their data and applications at any time, from any location, while the providers host these resources. A client company may choose to run in the cloud a part of its business (sales by agents, payroll, etc.), or even the entire business. The company can get access to a large category of cloud-based software, including accounting software. Cloud solutions are especially recommended for small companies that do not have enough financial resources to invest in the IT infrastructure and in expensive accounting software. However, a special attention is required in the case of sensitive data, which should not be placed in a public cloud. All these aspects need to be discussed with the students, who should acquire the qualifications needed for operating with cloud applications. Our paper considers all the above issues regarding cloud computing for accountants and suggests some possibilities to approach these topics with the students.