bluuebunny/crossref_metadata_2025_split huggingface dataset:
Study on Practices on Reputational Risk Management in the Banking System
Authors: Iuşan Cristina , Moşteanu Dănuţ-Eugeniu , Moşteanu Ruxandra 
Published: August 2020

Abstract
This paper explores the definitions surrounding reputational risk in banking with the purpose of identifying the reputational risk factors and the efficient management that can forecast, minimize and evaluate them. Although the concept is not new, only recently has the banking system started to acknowledge the true implications of a negative reputation and has begun to focus on how to find ways to prevent and mitigate this risk. Before the last economic collapse, the banking management had used to have more knowledge about financial risks than about the non-financial ones, the reputational risk had been neglected or even confused with other types of risks. After the crisis it became critical to be aware of hazards that could cause reputation damage in order to develop a framework for managing reputational risk prior to an issue. The banking system has realized that reputation is the most valuable asset and has begun to invest in elaborating a proper risk management strategy.
Set in Order – Fundamental Stage for 5S Methodology
Authors: Moro Nicolae 
Published: August 2020

Abstract
A useful tool for organizing jobs is the 5S methodology, which is essentially a program structured in five stages to obtain systematically: organization, cleanliness and standardization in the workplace, thus contributing to improving productivity, reducing quality nonconformities and job security problems, being a method that involves employees from all hierarchical levels using standards and discipline. Being a Japanese method for organizing, cleaning, developing and sustaining a productive job, the origin of the name comes from five Japanese words that start with the S sound, respectively: Seiri, Seiton, Seiso, Seiketsu, Shitsuke. This technique was also adopted by the organizations from the strong economies and, by translating the five words from Japanese into English, resulting in an identical name of this methodology: Sort, Straighten, Shine, Standardize, Sustain.
Romania’s Challenges and Perspectives in Achieving Sustainable Development Goals
Authors: Rădoiu Alina 
Published: August 2020

Abstract
The theory of sustainable development shows an international dynamic evolution and more and more countries develop socio-economic development methods and techniques, whose main objective is to ensure a balance between economic, social and environmental aspects. Romania is working to ensure a sustainable future, implementing various strategies that aim to transform our society into a truly sustainable and modern one. The analysis of sustainable development indicators can be a solid basis for periodic monitoring progress in achieving the strategic sustainable development goals. The present paper aims to analyze the steps that Romania takes in this process of transforming the economy into a sustainable one and its challenges according to the trends of sustainable development indicators. From the economic point of view, for Romania the economic growth does not have to be a purpose itself, because the economy must work for people and the planet. Therefore, sustainable development and the well-being of citizens must be at the center of the actions, and to achieve these goals the great challenge of our country is the combination of dimensions such as environmental sustainability, increased productivity, equity and macroeconomic stability. The long-term economic challenges related to climate change, digitization and demographic developments must be addressed through a growth model, which will allow to maintain economic competitiveness and achieve the goal of climate neutrality.
The Impact of the New Educational Management in Schools
Authors: Rizescu Marius Alexandru , Bucăţa George , Herman Ramona 
Published: August 2020

Abstract
The transformation processes of society in recent years, the transition to post industrialism and the knowledge society are all challenges for the education system and training. Along with providing access to education, to gain a highly qualified level, the relevance and quality of training of learners has become significant. In this context, quality assurance in vocational education and training, acquires new meanings and involving new institutional roles. Education more than any other area involves opening and to include social and cultural systems in all their complexity, their knowledge and analysis, comparison between forms of training between different educational systems, association and dissociation operated with lucidity and objectivity. Being a teacher means having a major awareness of responsibilities, shaping the young generation for the study, discovering their personal way, their vocation, their own sense in relation to world, profession, becoming the a human for society. The teacher cannot be trapped in an unique formula of education and cannot ignore the diversity of pedagogical approaches in teaching.
Occupational Safety and Health Management
Authors: Terziev Venelin , Sakakushev Boris , Parvanov Svetlin , Georgiev Marin 
Published: August 2020

AbstractThe relevance of this work is intertwined with the problems of development of an occupational safety and health management system in the field of transport. Good working conditions and optimal safety should be of the priorities of the company management, because the safety and health together with profitability, quality and environment conservation are an integral aspect of their responsibilities. The realization that the safety and health of the employees are important indicators of the company is good understanding of the economic and organization benefits. The basic but underestimated factors for increasing the effectiveness of work are ensuring health and safety at work. Their provision within the organization’s context leads to decreasing expenses of any nature, to improving the organization’s image before the competitors and not last to increasing the effectiveness of labour.
European and National Policy on Occupational Safety and Health
Authors: Terziev Venelin , Sakakushev Boris , Parvanov Svetlin , Georgiev Marin 
Published: August 2020

AbstractThe main and basic resource of each organization is the people, who work in it. That is why greatest attention should be paid to studying issues connected with management of their behaviour during work and motivation for their activity. The employees are the ones that create the production of the organization and although machines and appliances have become “rulers” of many technological processes, the human’s role in the organization not only hasn’t decreased but is constantly increasing. People working in the companies in the modern dynamic development of economy are very important but also costly resource. That is why people working in the organization are main object of management by the governing body.The problems for ensuring the health and safety at work of the company’s employees should constantly beat the attention of the higher management and of the specialized department for health and safety at workin compliance with the Health and Safety at Work Act and the company’s policy in this field.
Bitcoin, the Mother of all Bubbles or the Future of Money?
Authors: Dragoe Sebastian Ilie , Oprean-Stan Camelia 
Published: August 2020

Abstract
Crypto currencies have sparked great interest lately not only among regular people, billionaires and Wall Street, but it also caught the attention of national and global financial regulators across the world. In this article, we try to answer the following questions: what is bitcoin? It is money, a mean of payment, a huge bubble or just a way to evade taxes, launder money and fund illegal trade? We will answer these questions by testing whether bitcoin is a bubble with the help of right-tailed ADF tests and analyzing if the price of bitcoin has experienced shocks. We identify bitcoin price shock when the price of bitcoin is above its Hodrick-Prescott trend plus one standard deviation. Also, we will analyze if bitcoin fulfils the roles of money and if itself or a stablecoin like Libra can attain an important place within the international monetary system. We will also research the potential risks associated with the adoption of Libra, especially in poorer countries. Despite Bitcoin and Libra’s weaknesses, an advantage is that they insist on the necessity of faster and cheaper cross-border funds transfers 24/7, 365 days a year.
Financial Statements Forecast
Authors: Florea Gabriela Cristina 
Published: August 2020

Abstract
This article focuses on theoretical aspects and practical examples for establishing the value of financial statements using percent-of-sale method. The financial statements are a result of the financial forecast made by the company, mainly those related to the evolution of the turnover and the changes in the external environment and of the hypothesis based on the correlations that can be established between the balance sheet items and the turnover. The calculations performed, based on different working hypotheses, have the consequence of establishing funds demands/surplus, as well as some possible ways of attracting new resources or using the new funds. The first hypothesis considers the direct correlation between fixed assets, current assets, total debts and the evolution of the turnover. The second hypothesis starts from the premises that only the debts of the suppliers are directly correlated with the turnover. The third hypothesis is that, within the limits of production/performance capacity, the turnover can be changed without changes in the volume of fixed assets. We determined in all three hypotheses the gap of assets and liabilities and consequently established the additional funds demand specifying possible sources of coverage or the surplus and how to use it. The purpose was to establish the consequences for each case.
Analyzing Transfer Prices Impact at European Level on Romanian Companies
Authors: Luca Mihaela Paraschiva , Zeti Cătălin Florin , Pițu Ioan Cosmin , Ciocănea Bianca Cristina 
Published: August 2020

Abstract
At present, due to the current project of the Organization for Economic Cooperation and Development, with regard to tax base erosion and profit shifting (OECD BEPS), as well as with regard to the impact of global fiscal reforms in development, in transfer pricing, fiscal authorities are the ones in control in relationship with companies. Within this context, the present study presents and analyses the influences of the transfer pricing current environment at European level in the case of Romanian companies. Realizing a detailed and deep documentation of the existing scientific literature in this field and using a comparative data analysis lead to the conclusion that the diminishing in impact of these influences may be accomplished by the finding of new solutions by multinational companies through which they should manage accordingly the associated risk of transfer pricing and prevent the eventual misunderstandings with regard to fiscal authorities.
The Architecture of the Public Procurement System in Romania
Authors: Popa Ioan-Gabriel 
Published: August 2020

Abstract
Nowadays, the field of public procurement has evolved both in terms of the conceptual approach and in terms of the design of a reliable and effective public procurement system. All public institutions or public bodies belonging to the European space are struggling to cope with the budgetary constraints imposed by the reduction of oversized public spending and the increasing public pressure, in order to make public procurement more transparent in the sense of using public money. On the other hand, experts in the field of public procurement are facing another problem, namely the emergence of new technologies that are constantly developing and generate difficulties related to the qualitative choice of products, works or services, new challenges in the development and conclusion of commercial agreements, and especially difficulties in observing the environmental norms. From the perspective of the contracting authority, they are increasingly basing their activities on the online environment for public procurement, using this field in order to reach the economic objectives. The public procurement system has the general meaning of principles and rules in relation to the purchase of products, services or works based on special contracts, i.e. public procurement contracts, completed by a community. As the public body is represented by the state through its institutions, it can be stated that this system administers, manages and controls all public institutions in relation to the way of spending public money through the contracts concluded between the state and economic agents.
Analysis of the Current Stage of the European Funds Absorption in the Financing Period 2014-2020
Authors: Ranf Diana Elena , Gorski Hortensia 
Published: August 2020

Abstract
The article contains an analysis on a topic that is and will always be important for the simple reason that any topic, change, opportunity or financial restriction with direct or indirect repercussions on the population of a nation will be in the interest of the citizen. And I refer to the citizen in the general way, because the European funds, one of the many good consequences of the great economic union of which we are a part, namely the European Union, aims to increase in each area whose contribution to the gross domestic product can become significant. Private or state environment, company or simply citizen, anyone can become the beneficiary of a project funded by European funds. The proof of this fact is the analysis of the absorption of funds on each operational program. Developing or covering deficiencies in areas of strategic importance, such as infrastructure, can lead to the raising of other areas in the chain and ultimately to the increase of the standard of living and economic growth.
Current Aspects Regarding the Crediting of Micro-Enterprises
Authors: Ṭḯrlea Mariana Rodica , Popescu Agatador Mihaela 
Published: August 2020

Abstract
The IMM INVEST type of reimbursable financing is a top-up loan formula, materialized in the granting of bank loans granted to micro-enterprises under the national legislation applicable to investments and working capital. In order to benefit from this financing, the wishing companies must go through two stages: a pre-contractual stage in which the registration on the electronic platform created for this purpose takes place, in which the companies must prove that they fall into the category of micro-enterprises and the contractual stage. In order to meet the eligibility conditions in the contractual phase, micro-enterprises will be subject to the verification of administrative compliance and the techniques and methods for verifying financial soundness. Beneficiaries of such loans will benefit under the state aid scheme from various forms of government support materialized in supporting the costs of financing 100% from the state budget, until the end of 2020 with the possibility of extension, which will help them to re-launch itself from a financial and economic perspective.
Opinions Regarding the Principle of Promoting with Priority the Superior Interest of the Child in the Regulation of Law No. 272/2004 and the Romanian Civil Code
Authors: Drăghici Aurelia Teodora , Murgu Andrei , Bodoașcă Teodor 
Published: August 2020

Summary
The study is devoted mainly to the logical-legal analysis of the provisions of art. 2 of Law no. 272/2004 on the promotion and protection of children’s rights, as well as art. 263 of the Civil Code, which establish the main normative solutions regarding the “priority promotion of the principle of the best interests of the child”. Although the phrase “the best interests of the child” is used in the construction of many rules of Law no. 272/2004, the Civil Code and other normative acts, the legislator refrained from establishing its significance, leaving this approach to the doctrine. The proposed study is intended to be a contribution to achieving this goal. We were also concerned with the identification of normative inaccuracies and the substantiation of pertinent proposals of lege ferenda for the improvement of the regulations regarding the principle of promoting with priority the principle of the best interest of the child.
Some National Security Issues under the European Convention on Human Rightscase-Law
Authors: Georgieva Gergana , Simov Yavor , Nikolova Reneta 
Published: August 2020

Abstract
This article explores some national security issues within the European Convention on Human Rights (ECHR) case-law. At this juncture, there have been numerous challenges facing national security, especially whether it should contradict or guarantee individual rights. The paper mainly scrutinizes Article 6 and 8 ECHR focusing on two significant cases of the European Court of Human Rights: Rotaru v. Romania and Leander v. Sweden. The first case deals with the violation of the right to a fair trial and an effective remedy as well as breaching the right to privacy. The second case concerns the storage of data regarding the private life of an individual and if this collection might be used for employment research aims for grounds of national security. The study shows that states have a wide margin of discretion when choosing the manners in which they make decisions to protect their national security. The few indications identified in the jurisprudence of a number of states in connection with the right to privateness covered by the paper feasibly fail to meet the criteria of legal certainty necessary to guarantee the proper functioning of the rule of law.
Motivation for Choosing and Practicing the Military Profession
Authors: Grigorov Grigor 
Published: August 2020

Abstract
The growing shortage of staff globally confronts the armed forces with the challenge of recruiting and retaining skilled personnel. The article examines the structure of motivation for choosing and pursuing the military profession. On the basis of the results of the study of military motivation in the international environment and a comparative analysis with the previous research, the main motives for joining and serving in the armed forces are deduced. The results of the study could be used to improve the image of the military profession and retain qualified personnel.
Some Issues on Public Procurement Principles
Authors: Ivanova Albena 
Published: August 2020

Abstract
Public Procurement regulation is mainly justified by economic considerations. The reasons for this are based on the assumption that through the introduction of competitiveness in the respective markets of the Member States, their liberalization as well as integration will follow. As an essential part of the Internal Market, one of the main goals of Public Procurement is to guarantee the free movement of persons, goods, services and capital, which is accomplished specifically through transparent procedures in which participants are placed on equal and non-discriminatory terms. The purpose of this article is to show how the case-law of the Court of Justice of the European Union fills in a gap in the EU law regarding Public Procurement due to a lack of explicit regulations on some issues.
Legal Regulatory Framework of Cooperative Principles
Authors: Vodenicharov Asen 
Published: August 2020

Abstract
Cooperatives are an essential structural element of national economies. They contribute to the sustainable and intensive economic growth and to the promotion and development of social market instruments. Due to their specific principles of organization and functioning, cooperatives are distinguished from all other forms of corporate typology, as well as from the state bodies, the nonprofit legal entities etc. Their characteristic features are manifested at national and cross-border European level. The principles on the basis of which cooperatives develop their activities and differentiate them from other organizational and legal establishments are emphasized in a number of acts of the European Union such as Council Regulation (EC) No 1435/2003 of 22 July 2003. The Statute for a European Cooperative Society (SCE) points out that their activity is based on „the specific features of cooperatives” and that „cooperatives are primarily groups of persons or legal entities with particular operating principles that are different from those of other economic agents”. The article analyzes the national legal frameworks and the European regulatory framework of the cooperative principles: voluntary and open membership, democratic member control, member economic participation, autonomy and independence, education, training and information, cooperation among co-operatives and concern for community.
The relationships between them as well as those in the context of the normative regulation of cooperative values are explored.
Legal Balance between the Human Rights Protection and the Effectiveness of the Criminal Investigation
Authors: Voynova Ralitsa 
Published: August 2020

Abstract
In a digital age when national borders are not a barrier to offenders, access to electronic databases, often located in several countries, is required for a thorough criminal investigation and the correct resolution of a large number of criminal cases. The collection of information stored by cloud and telecommunication service providers for criminal prosecution purposes inevitably addresses issues of personal rights and freedoms. The CJEU has clarified that any restriction on the right to private life and data protection must be consistent with the requirements of legality, necessity and proportionality provided for in EU law. This study analyzes the compliance of the latest EU legislative instruments on a transnational collection of electronic data tothe European human rights standards and the principles of criminal justice.
E-Commerce and Distance Selling in the European Union
Authors: Zhelyazkova Vanya 
Published: August 2020

Abstract
This article will cover issues related to the subject matter, parties and their rights and obligations when conducting e-commerce and distance selling within the European Union. E-commerce and distance sellingare particularly important within the EU, not only because there are sufficiently well-developed mechanisms to ensure the functioning of the internal market. E-commerce is distinguished as a separate segment in commercial activity. Nowadays the importance of E-commerce and distance selling grows every day. In this modern world of technology, e-commerce is becoming a very important option for many businesses as there are lots of companies that are interested in developing their online stores. Furthermore, in times of pandemics like COVID-19, E-commerce has proven to be significant. I describe different types of distance selling and consumer protection. The main policy objectives for consumer protection can be divided into three broad categories that correspond to different phases in the relationship between the operator and the user. One of the main roles for customer protection is the payment system who provides a way of transferring value between different parties in the economy and to facilitate transactions at minimal cost. The legal framework is presented with a focus on the tax effects of e-commerce in the European Union.