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STUDY ON THE QUALITY REVIEW
OF THE FINANCIAL AUDIT ACTIVITY IN ROMANIA

STUDY ON THE QUALITY REVIEW OF THE FINANCIAL AUDIT ACTIVITY IN ROMANIA

STUDY ON THE QUALITY REVIEW OF THE FINANCIAL AUDIT ACTIVITY IN ROMANIA

Author(s): Maria Grosu,Camelia Cătălina Mihalciuc / Language(s): English / Publication Year: 0

Keywords: financial audi; statutory audit; APSSAA;

The periodic ratings given by the inspection teams to the financial auditors are influenced by how the auditors meet the requirements of the relevant International Standards on Auditing (ISA). In recent years, in Romania, as a result of inspections, it has been concluded that the degree of compliance with the objectives selected from the procedures for reviewing the quality of financial audit activity is medium. Moreover, there have been even regress compared to previous periods, although, recently, preventive measures have been issued by the competent bodies in order to increase the quality of financial audit, in general, and the statutory audit, in particular, but also to improve the professionalism of auditors, individual and legal persons. The present study highlights the issues identified as unsatisfactory and requiring remediation related to financial audit missions, both at the procedural level and at the level of reporting in the last 3 years. Specifically, based on the Reports published by the Authority for Public Supervision of the Statutory Audit Activity (APSSAA), our study presents the classification of more than 1,000 unsatisfactory aspects identified in recent years by stages of the audit to highlight the area most affected, thus contributing to a possible improvement of prevention measures.

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THE CORPORATE DIPLOMACY INSTRUMENTS FOR AN IT LEADER. A GENERAL ASESSMENT

THE CORPORATE DIPLOMACY INSTRUMENTS FOR AN IT LEADER. A GENERAL ASESSMENT

THE CORPORATE DIPLOMACY INSTRUMENTS FOR AN IT LEADER. A GENERAL ASESSMENT

Author(s): Ioana Gutu / Language(s): English / Publication Year: 0

Keywords: leadership; diplomacy; innovation;

When taking into consideration the IT industry, everyone is a leader, its own leaders, leaning towards the best result of his mind, the ultimate innovation. The post-modern national environment becomes the host of the new fragments of the traditional state-to- state diplomacy, where the converted new actors are not only government and ministries, but also non-state entities that uphold the supraterritorial relations, and so conducting the new international economic play scene. IT industry is one of the new market players that govern the world business reality, and when faced with globalization and international standards, it favors a set of new diplomatic rules that are being undertaken by leaders within large conglomerates, by setting new rules and changing traditional diplomatic behaviors. Inside the IT companies, the face of economic diplomats is widely known and recognized under the shape of leaders, mainly transformational leaders that have the ultimate task of favoring innovation among followers by setting and conducting tradition. Corporate diplomacy therefore is being undertaken piece by piece by every leader inside each IT company, as part of a greater plan, of surviving international threats and create precedent among products and services. The paperwork is set for developing a study that reveals the leadership and innovation attitudes and behaviors within the software development companies in Iasi, Romania; the research instrument is a 44 questions questionnaire that analyses the internal workplace innovation atmosphere that might be a result of the transformational leadership specific methods. Research reveals the fact that the software development as part of the IT industry from Iasi shows a general homogeneous distribution when considering age, gender, management position and education, in both areas, innovation and leadership, sustaining the hypothesis where corporate diplomacy favors international homogeneity among specific industries across the world.

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EUROPEAN POLICY
ON ENERGY DEVELOPMENT ASSISTANCE PROJECTS

EUROPEAN POLICY ON ENERGY DEVELOPMENT ASSISTANCE PROJECTS

EUROPEAN POLICY ON ENERGY DEVELOPMENT ASSISTANCE PROJECTS

Author(s): Mihaela Iarmenco,Olesea Plotnic,Evlampie Donos / Language(s): English / Publication Year: 0

Keywords: energy; capitalization; promotion; project; assistance;

In the context of the development of the energy sector, the prioritization of energy efficiency has become a basic principle in the context of the future evolution of the Energy Union. This principle aims to bring Europe to the forefront of climate policy and to meeting the goals of the transition to clean energy, set out in the Paris Agreement. In this context, the European Union supports energy development assistance projects in all its Member States, including projects implemented in the Eastern Partnership countries. The overall objective is to support sectorial policies to reform energy sector by ensuring the supply of electricity, streamlining the energy sector, and reducing the effects of carbon dioxide by harnessing renewable energy sources. To achieve these goals, the European Commission supports local, European, and global initiatives that provide viable solutions to protect the environment. Offering new opportunities to finance energy projects and responding to the needs of private investors to unlock their investments in support of green energy, the success of European energy efficiency policy remains to be guaranteed.

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THE ACCESS OF THIRD COUNTRY BIDDERS IN THE EUROPEAN UNION PROCUREMENT MARKET

THE ACCESS OF THIRD COUNTRY BIDDERS IN THE EUROPEAN UNION PROCUREMENT MARKET

THE ACCESS OF THIRD COUNTRY BIDDERS IN THE EUROPEAN UNION PROCUREMENT MARKET

Author(s): Andra Catalina Iftemie / Language(s): English / Publication Year: 0

Keywords: Third country bidders; EU procurement market;

The new Emergence ordinance no. 25/2021 amending and supplementing normative acts in the field of public procurement brings to our discussion the access of third country bidders in the European Union procurement market. Stating article 25 of Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement, the national legislator redefines the notion of „economic operator” in a manner that shall ensure equal treatment between third country bidders and European Union bidders.The national legislator approach is not new in the European Union. The European Commission previously offered guidance on the matter, presenting the instruments a contracting authority can use to avoid distortion created by third country bidders on the EU procurement market. Further, the European Commission emphasises a regulatory gap on the foreign subsidies granted to participants in a procurement procedure, by White Paper COM(2020) 253 - final on levelling the playing field as regards foreign subsidies. Although the vision of the European Commission appears to be a case by case analysis, the national legislation provides the solution of excluding de plano certain categories of economic operators.The scope of this article is to present the European regulation on the access of the third country bidders in the EU public procurement market and to analyse the new national legal provision with respect to this matter.

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AN ANALYSIS OF THE EVOLUTION OF THE VAT RATES
IN ROMANIA, IN RELATION TO THE EFFICIENCY OF THIS TAX

AN ANALYSIS OF THE EVOLUTION OF THE VAT RATES IN ROMANIA, IN RELATION TO THE EFFICIENCY OF THIS TAX

AN ANALYSIS OF THE EVOLUTION OF THE VAT RATES IN ROMANIA, IN RELATION TO THE EFFICIENCY OF THIS TAX

Author(s): Costel Istrate / Language(s): English / Publication Year: 0

Keywords: VAT efficiency; VAT rates; fiscal revenues; Romanian fiscal system;

Value added tax (VAT) is the tax with the largest contribution to the realization of revenues of the state budget of Romania, currently reaching over 6% of GDP, but also going through percentages that have often exceeded 8%, a situation comparable to that of most former communist states in Eastern Europe. However, unlike these other states, Romania seems more dependent on VAT. VAT is a tax that has undergone many legislative changes, especially in the last decade. The two increases in the standard rate, which occurred during periods of financial crisis (1998 and 2010), immediately increased the share of VAT revenues in GDP, but did not contribute significantly to the change in the efficiency of collection, calculated by indicators such as VAT C- efficiency or VAT Revenue Ratio. On the contrary, the first decrease in the standard rate (from 22% to 19%) immediately led to an increase in collection efficiency, without a decrease in the share of VAT in GDP. The second decrease in the VAT rate (2016) does not change the efficiency of collection at all, but leads to a decrease in the share of VAT in GDP. Comparing the situation of Romania with that of some former communist states in Central and Eastern Europe, we find that we have a rather low collection efficiency, in this case, below average.

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BRAND ASSOCIATIONS
IN RELATION TO CONTENT MARKETING

BRAND ASSOCIATIONS IN RELATION TO CONTENT MARKETING

BRAND ASSOCIATIONS IN RELATION TO CONTENT MARKETING

Author(s): Alexandra Raluca Jelea,Mircea Alexandru Rosu / Language(s): English / Publication Year: 0

Keywords: brand association; brand; content marketing;

This paper aims to find the brand associations that are formed when being exposed to the brands Volvo and Apple. The focus is on whether the respondents have positive or negative emotions regarding these two brands. The second part of the article looks at how the two companies promote their products in the online environment and whether their messages are aligned with the public’s perceptions. The study aims to analyse the marketing strategies for both businesses, focusing on content marketing. Our study aimed to see if huge, well-known corporations like Apple and Volvo pay attention to how they are viewed by the general population. We wanted to check if their online presence is focused on reinforcing some of their brand features, as well as how they promote the changes in their particular industries. By conducting qualitative research, we observed that there are differences in people’s perceptions of brands. Some unfavourable brand connotations were discovered in our study; for example, both brands were considered as pricey, and some survey participants stated that Apple products are overvalued. Both Apple and Volvo decided not to address this, according to their content marketing analysis.

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DIVERGENT EVOLUTIONS IN THE ACCOUNTING FIGURES OF SOME ROMANIAN LISTED COMPANIES, IN THE CONTEXT OF THE COVID-19 HEALTH CRISIS

DIVERGENT EVOLUTIONS IN THE ACCOUNTING FIGURES OF SOME ROMANIAN LISTED COMPANIES, IN THE CONTEXT OF THE COVID-19 HEALTH CRISIS

DIVERGENT EVOLUTIONS IN THE ACCOUNTING FIGURES OF SOME ROMANIAN LISTED COMPANIES, IN THE CONTEXT OF THE COVID-19 HEALTH CRISIS

Author(s): Costel Istrate / Language(s): English / Publication Year: 0

Keywords: COVID-19; Romania listed companies; revenues; net income;

COVID-19 has significant effects on the economic activities, including on the financial indicators reported by the Romanian listed companies for the financial year 2020. We expect that the tourism sector to be very negatively influenced by the pandemic situation and, on the contrary, the pharma/medical sector to be positively influenced. Analysing some indicators reported by four listed companies in each sector, we found that the tourism sector was severely affected, but the pharma/medical sector providing good indicators, but not in very big proportions.

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THE INTERDEPENDENCE BETWEEN CORRUPTION AND DIGITAL PROGRESS WITHIN EU COUNTRIES

THE INTERDEPENDENCE BETWEEN CORRUPTION AND DIGITAL PROGRESS WITHIN EU COUNTRIES

THE INTERDEPENDENCE BETWEEN CORRUPTION AND DIGITAL PROGRESS WITHIN EU COUNTRIES

Author(s): Anca Elena Lungu,Ioana Andreea Bogoslov / Language(s): English / Publication Year: 0

Keywords: he Corruption Perceptions Index (CPI); DESI Index; Digitalization;

Nowadays, the rapid evolution and overall complexity of the phenomena facing society brings to the fore the need for digitalization. As a matter of fact, the digital progress represents one of the main concerns of the EU Member States, as achieving good results in this area can provide the foundations for undeniable competitive advantages. On the other hand, corruption became an intensified problem in many countries, and the effects it has on all processes are certainly negative. Most of the time, states with a high level of corruption face the inability to overcome their own condition, while change seems impossible. Such a situation can also be found in terms of digitization.Based on the previously mentioned aspects, the present article aims to identify the existence of potential influences that corruption could exert on the digitalization progress, considering the current context of the EU Member States. To achieve the established purpose, the research involved reviewing existing literature on the considered topic, correlating data and developing a statistical regression model.The statistical analysis was performed based on the most recent available information on the Corruption Perceptions Index (CPI) and the Digital Economy and Society Index (DESI), so that the reference year was 2020. The results obtained reveal possible associations between the variables of interest, which can be materialized in the existence of corruption influences on the digital evolution.

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PUBLIC CORPORATIONS IN EASTERN EUROPE

PUBLIC CORPORATIONS IN EASTERN EUROPE

PUBLIC CORPORATIONS IN EASTERN EUROPE

Author(s): Dan Lupu / Language(s): English / Publication Year: 0

Keywords: public corporation; Eastern European countries; financial stability;

The role of the state in the economy, especially after the transition to a market economy, has been reconfigured in Eastern European countries. The mass privatization of state- owned enterprises has not always led to the expected results. Many sectors considered important by the rulers (energy, transport, water, electricity) remained the property of the state. These state-owned companies, true giants in terms of the market, often do not behave according to the rules of the economy. Under these conditions, it is normal to ask ourselves whether state-owned enterprises contribute to economic growth or are real black holes for state finances. This article aims to analyse the contribution of public enterprises to the economy, for three Eastern European countries (Bulgaria, Hungary and Romania) compared to France. The results of the analysis show that the profitability and efficiency of state-owned companies in Eastern countries is much lower than in Western ones. Sometimes these state-owned companies become real cornerstones for the economies of those states, endangering the public finances and financial stability of those states. As policies to be implemented for the efficiency of these public companies, the actions should be focused on the following directions: corporate governance, professionalization of the boards, financial strictness.

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PUBLIC PROCUREMENT AND CORRUPTION IN EASTERN EUROPE

PUBLIC PROCUREMENT AND CORRUPTION IN EASTERN EUROPE

PUBLIC PROCUREMENT AND CORRUPTION IN EASTERN EUROPE

Author(s): Dan Lupu / Language(s): English / Publication Year: 0

Keywords: public procurement; corruption; Eastern Europe;

The Europe 2020 strategy incorporates public procurement as having an extremely important role in areas such as transport, health, and energy. Consequently, the public procurement market has a major role in the efficient spending of public money and in promoting economic competitiveness. At the same time, this market varies between 8 and 12 percent of GDP in Eastern Europe. Corruption, especially in Eastern Europe, is a negative phenomenon, which strongly affects the public procurement market. This article analyses the phenomenon of corruption in connection with the public procurement market for three Eastern European countries: Hungary, Poland, and Romania. After presenting the main features of public procurement systems, the article analyses their main advantages and disadvantages and the negative impact of corruption. As policy implications, to limit corruption in public procurement, it is necessary to highlight the increase of the role of transparency, the professionalization of civil servants, and last, but not least, the depoliticization of public institutions.

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PROFIT MAXIMIZATION AND/OR ANIMUS DONANDI: DODGE V. FORD REVISITED

PROFIT MAXIMIZATION AND/OR ANIMUS DONANDI: DODGE V. FORD REVISITED

PROFIT MAXIMIZATION AND/OR ANIMUS DONANDI: DODGE V. FORD REVISITED

Author(s): Codrin Macovei / Language(s): English / Publication Year: 0

Keywords: corporate law and practice; donation; profit maximization;

The activity of companies presents nowadays complex problems generated by the specificity of modern economic activity, the changes in mentality, the way in which technology influences the way in which legal acts are concluded, in which new products and services are created or obligations are executed. More and more, the role, conscience and social responsibility of societies is being talked about. In the well-known Case Dodge v. Ford Motor Co. - 204 Mich. 459, 170 N.W. 668 (1919) - the court wanted to make clear why a corporation exists: `There should be no confusion... A business corporation is organized and carried on primarily for the profit of the stockholders. The powers of the directors are to be employed for that end. The discretion of the directors is to be exercised in the choice of means to attain that end and does not extend to... other purposes`. Our article wishes to ascertain the present relevance of this particular Case to corporate law and practice and to the question whether companies can have `animus donandi`.

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CRITICAL CONSIDERATIONS REGARDING THE REGULATION OF ADMINISTRATIVE-PATRIMONIAL LIABILITY

CRITICAL CONSIDERATIONS REGARDING THE REGULATION OF ADMINISTRATIVE-PATRIMONIAL LIABILITY

CRITICAL CONSIDERATIONS REGARDING THE REGULATION OF ADMINISTRATIVE-PATRIMONIAL LIABILITY

Author(s): Dan Constantin Mâţă / Language(s): English / Publication Year: 0

Keywords: administrative liability; patrimonial liability; administrative act; public service; fault;

Administrative-patrimonial liability is one of the forms of administrative liability, along with administrative-disciplinary liability and administrative-contraventional liability. Under the conditions of administrative-patrimonial liability, the state and the administrative-territorial units undertake to repair the damage caused to an individual by a specific wrongdoing: a judicial error, the improper provision of a public service, the issue of an illegal administrative act. It can have both a subjective character, when the fault of the responsible public authority must be proved, as well as an objective character, when the liability is committed without the condition of proving the fault. The administrative-patrimonial responsibility is characterized by a remedial sanction. The Administrative Code is the first Romanian normative act that provides a general regulation of the administrative-patrimonial responsibility. The normative text defines this form of liability and establishes the main conditions for its existence. In addition to liability for judicial errors and illegal administrative acts, which previously benefited from regulation, the Administrative Code provides for the first time expressly the liability for deficiencies in the public service. Beyond these beneficial aspects, the current regulation is very brief and contains some contradictory elements.The article analyses the general regulation of the administrative-patrimonial responsibility in the Romanian law with the highlighting of the specific elements and of the implications of theoretical and practical nature.

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HUMAN CAPITAL STOCK IN TIME OF CORONAVIRUS PANDEMIC. EMPIRICAL INVESTIGATION

HUMAN CAPITAL STOCK IN TIME OF CORONAVIRUS PANDEMIC. EMPIRICAL INVESTIGATION

HUMAN CAPITAL STOCK IN TIME OF CORONAVIRUS PANDEMIC. EMPIRICAL INVESTIGATION

Author(s): Laura Diaconu (Maxim) / Language(s): English / Publication Year: 0

Keywords: Coronavirus pandemic; healthcare system; human capital stock; Romania;

The rapid spread of the COVID-19 pandemic throughout the globe highlighted the strengths and weaknesses of the healthcare systems, political institutions and of the economies themselves. Considering the visible short term costs of this crisis, among which can be mentioned the tremendous losses of human life, business failures and job losses, governments began to impose restrictive measures concerning the activities and movements of population. Yet, in the beginning of 2020, a major concern was related to the fact that low and middle income states would be hit much harder than advanced economies, both on the public health and economic fronts. From the point of view of the public health, these countries have a lower capacity of the healthcare system, proxied by the number of hospital beds, medical equipment and medical personnel. The main economic concern regarding these states was that they are more susceptible to economic contraction after the health crisis. Considering all these aspects, the purpose of this study is to investigate the effects of Coronavirus pandemic on the human capital stock of Romania and the potential recovery pathways. Using an empirical approach based on the secondary data investigation, we started our research by underlying the medium and long- run effects on health status, as major pillar of human capital, of historical pandemics and recessions. Afterwards, we highlighted the particular challenges faced by Romania in the attempt to manage the spread and limit the impact of COVID-19 disease, which revealed valuable insights into areas that are in need of major improvements in order to avoid a human capital stock’s reduction and, consequently, a diminishing economic prosperity.

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IMPACT OF PARTIAL COST ANALYSIS ON THE ENTIRE DECISION-MAKING PROCESS

IMPACT OF PARTIAL COST ANALYSIS ON THE ENTIRE DECISION-MAKING PROCESS

IMPACT OF PARTIAL COST ANALYSIS ON THE ENTIRE DECISION-MAKING PROCESS

Author(s): Camelia Cătălina Mihalciuc,Maria Grosu / Language(s): English / Publication Year: 0

Keywords: managerial accounting; cost; partial costs;

The financial information that managers receive in their internal reports mainly refers to costs and this relevant information is important in the decisional alternatives. Within these internal reports intended for direct beneficiaries who are managers, there are presented methods and approaches related to the calculation and delimitation of costs, this calculation considered by the managerial accounting. This cost information is used by managers to exercise managerial functions, namely planning, control, decision-making and administrative responsibility. As regards the calculation of costs, in terms of costing, it is very important the purpose for which a cost element should be determined, in which it is necessary to choose different approaches and calculation methods. Starting from these aspects, the overall objective of this paper focuses on knowing the behavior of costs and cost calculation by using the specific procedures and methods, based on the application of certain stages, which separates the total expenses that form a cost element into fixed and variable ones. Another important point to be highlighted is that these procedures are useful tools in the predictive calculation. The information on costs represents the resource regarding the database related to the productive process, thus forming the support of the decision-making system.

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THE INFLUENCE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION RULING ON THE MONETARY POLICY. RECENT CASE LAW ANALISYS

THE INFLUENCE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION RULING ON THE MONETARY POLICY. RECENT CASE LAW ANALISYS

THE INFLUENCE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION RULING ON THE MONETARY POLICY. RECENT CASE LAW ANALISYS

Author(s): Mihaela Tofan / Language(s): English / Publication Year: 0

Keywords: monetary policy; European regulations; relevant case law;

In the context of the European integration, the monetary project is considered both a success and a vulnerability action of cooperation among the Member States, its legal framework feature designing one of the most innovative area of the European law. The balance between the independence of the monetary institutions and the supremacy of the regulation included in the European Union treaties requires legitimate and specialized intervention.The paper presents the competence of the Court of Justice of the European Union (CJEU) to verify the conformity of the European monetary policy with the European primary sources of law, analyzing recent jurisprudence (case Dietrich C-422/19, case Weiss C- 493/17 and case Gauweiler (C-62/14). The research focuses on the arguments used by the CJEU when presenting its rulings, investigating its influence on the monetary policy within the European Union (EU), both in the case of the European Central Bank and for national central banks.It is the relation between the legislatives institutions and monetary actors that is analyzed and detailed, assessing the role of the jurisprudence in extending the effect of the European monetary policy outside the limits for the euro-area, for all the EU territory.

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THE REGULATION OF EU MEMBER STATES ON THE TAX TREATMENT FOR INVESTMENT INCOME AND ITS INFLUENCE ON HOUSEHOLD SAVINGS

THE REGULATION OF EU MEMBER STATES ON THE TAX TREATMENT FOR INVESTMENT INCOME AND ITS INFLUENCE ON HOUSEHOLD SAVINGS

THE REGULATION OF EU MEMBER STATES ON THE TAX TREATMENT FOR INVESTMENT INCOME AND ITS INFLUENCE ON HOUSEHOLD SAVINGS

Author(s): Mihaela Tofan / Language(s): English / Publication Year: 0

Keywords: EU taxation; investments income; Member States;

Taxation is a relatively new field and disputed area of integration for European legislation, yet there are aspects of similarity and harmonization in the field of tax regulation of investment income. The paper analyzes the national legal framework of the European Union Member States for the tax treatment of investment income. The era of exclusive unilateral regulation of the tax system has been overtaken by the need to build assistance mechanisms in the context of globalization and digitalisation of trade. The international dimension of private investments has stimulated cooperation projects between governments and legislative actors in different states and has paved the way for multilateral agreements in this particular area of law.There is a delicate balance between the autonomous right of states to regulate taxation and the need for common regulation in order to have an effective response in the rule of law to the reality of the global taxation. This effect is presented in connection with the influence on household saving behavior.

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FINANCING OF THE HEALTHCARE SYSTEM - AN ASPECT THAT INFLUENCES THE PERFORMANCE OF HOSPITAL UNITS. ROMANIA IN THE EUROPEAN CONTEXT

FINANCING OF THE HEALTHCARE SYSTEM - AN ASPECT THAT INFLUENCES THE PERFORMANCE OF HOSPITAL UNITS. ROMANIA IN THE EUROPEAN CONTEXT

FINANCING OF THE HEALTHCARE SYSTEM - AN ASPECT THAT INFLUENCES THE PERFORMANCE OF HOSPITAL UNITS. ROMANIA IN THE EUROPEAN CONTEXT

Author(s): Mihaela Tomaziu-Todosia,Iuliana - Claudia Mihalache,Felicia-Cătălina Apetroi (Răcoare) / Language(s): English / Publication Year: 0

Keywords: inancing; economy; management; performance; healthcare system;

In the context of the dynamics of the evolution of health services, the evaluation of the performance of the healthcare units raises problems, in terms of size, the complexity of these services, the specialization, as well as the observance of certain European norms. Taking into account the fact that the performance of health institutions contributes to a great extent to the health of the population, this article aims at identifying, from the point of view of the performance of sanitary institutions regarding the number of beds in hospitals, the place of Romania in context. As well as the correlation between the percentage of GDP allocated to the health sector and the performance level of the hospital units. Knowing performance indicators in hospital units can trigger a wide range of improvement activities. In this respect, regarding the performance of the Romanian health system in the European context, referring to hospital performance indicators regarding the number of hospitals beds, Romania is positively positioned, the ranking made by the authors places Romania on a middle position regarding these indicators. During the analyzed period, the influence of the percentage of GDP allocated to the health sector on the performance of the hospital units is observed. Thus, in most cases, an increase in the percentage of GDP allocated to this sector determines, to a large extent, also an increase of the three performance indicators analyzed.

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PRESENTATION OF THE CORRUPTION PHENOMENON IN THE ROMANIAN PRESS

PRESENTATION OF THE CORRUPTION PHENOMENON IN THE ROMANIAN PRESS

PRESENTATION OF THE CORRUPTION PHENOMENON IN THE ROMANIAN PRESS

Author(s): Iuliana Ungureanu / Language(s): English / Publication Year: 0

Keywords: corruption; news; mass media;

In democratic states, mass media is an important instrument in monitoring the behavior of public officials, companies and implicitly corruption. For this reason, newspaper publications refer to a multitude of important events, including those related to corruption. In this context, the paper aims to study news published in newspapers with an economic profile, which are about corruption, in order to identify how to present the phenomenon of corruption in Romania. To achieve the objective, the qualitative method of analysing the content of corruption publications presented in Ziarul Financiar from January 2019 to March 2021 was addressed. The analysis carried out shows that the phenomenon of corruption is very often brought to the attention of the Romanian people and that the subjects vary greatly because are presented articles related to: corruption investigations, combating corruption, the consequences of corruption, political corruption, COVID-19 and corruption, legislative changes on corruption, opinions on corruption and statistics. The results indicate that during the period under review there have been many cases of corruption that have been investigated, the subject of legislative changes on corruption has been hotly debated and there has been an interest and a need to inform the public about the fight against corruption, the political corruption and general views on corruption. Although the COVID-19 pandemic has caused a stir among the entire population, this topic related to corruption has been less debated.

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REORGANIZATION OF THE LEGAL PERSON –
A SOLUTION IN THE CONTEXT OF THE COVID-19 PANDEMIC

REORGANIZATION OF THE LEGAL PERSON – A SOLUTION IN THE CONTEXT OF THE COVID-19 PANDEMIC

REORGANIZATION OF THE LEGAL PERSON – A SOLUTION IN THE CONTEXT OF THE COVID-19 PANDEMIC

Author(s): Olga Andreea Urda,Ionut Alexandru Toader / Language(s): English / Publication Year: 0

Keywords: entrepreneurship; competition; reorganization; competition; commercial Law;

The reorganization of the legal person represents, without a doubt, a solution for the entrepreneurs with the aim to restructure and optimize thir activity. In the specific context of COVID-19 pandemic, effective solutions are required in the sensitive and so severely afflicted domain of entrepreneurship.Merger and division as forms of reorganization of companies are regulated by Law no. 31/1990 and they represent for many entrepreneurs the last resort, which would respect concomitantly the strict stipulations regarding loyal competition on one hand, as well as those related to fulfilling their contracted obligations with respect to social creditors, on the other. The legislator is solicited to make effective legal solutions available for the entrepreneurs, which would answer to the necessity to reorganize their activity, solutions meant to protect shareholders as well as social creditors.The law 31/1990 was modified within the context of COVID-19 pandemic, more efficient solutions being conceived for entrepreneurs and the aim of this paper is to illustrate the manner in which the specific solution of the reorganization of the legal person is regulated, on one hand from the perspective of the Civil Code, and on the other hand from the perspective of Law 31/1990.

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NATIONAL STRATEGY FOR THE RESEARCH, DEVELOPMENT AND INNOVATION OF ROMANIAN HIGHER EDUCATION IN A EUROPEAN CONTEXT

NATIONAL STRATEGY FOR THE RESEARCH, DEVELOPMENT AND INNOVATION OF ROMANIAN HIGHER EDUCATION IN A EUROPEAN CONTEXT

NATIONAL STRATEGY FOR THE RESEARCH, DEVELOPMENT AND INNOVATION OF ROMANIAN HIGHER EDUCATION IN A EUROPEAN CONTEXT

Author(s): Diana Vicol / Language(s): English / Publication Year: 0

Keywords: RDI Strategy; higher education; researcher;

Higher education plays a key role in achieving the objectives of the European Strategy 2014 - 2020, as it is presented at the level of strategic directions and indicators. The principles considered with regards to the development strategy of higher education have, as a main idea, the increase of long-term economic competitiveness. This is possible through the gradual transition to a knowledge-based economy and a growing demand for highly skilled jobs. In order to accomplish the central objective, there must be a highly qualified workforce of tertiary education graduates who can guarantee in all areas an increase in efficiency processes as well as quality of the resulting products. So as to achieve the focal purpose, the Europe 2020 strategy proposes to improve three support requirements: the funding model, governance and public accountability and the institutionalization of the evidence-based policy-making process.Based on the recommendations, the National Research, Development and Innovation Strategy 2014- 2020 for Romania, as an integral part of the Europe 2020 strategy, sets its general objectives helped by the experience of the previous strategic cycle which showed that the program results depend on building and maintaining a wide partnership for innovation. With innovation as its central theme, a pillar of the RDI Strategy 2014 - 2020, we want the analysis proposed in this document, even if not exhaustive, to capture various relevant aspects regarding the stimulation of research/ innovation in Romania and boost the visibility of our country in a European context. A study on the evolution of the number of PhD students and researchers in the last 10 years, as well as the level of funding, can provide useful information on the phenomenon studied. This type of analysis can help the organization and exploration of higher education decision-makers in choosing the best research development strategy at European level.

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