CEEOL - Advanced Search

THE FUTURE OF THE NATION-STATE IN THE ERA OF GLOBALIZATION

5.90 €

Preview

THE FUTURE OF THE NATION-STATE IN THE ERA OF GLOBALIZATION

Author(s): Jelena Ristik / Language(s): English / Issue: 1/2012

Keywords: nation-state; globalization; sovereignty; international relations

The structure of the system of nation-states, established with the Peace of Westphalia in 1648, as a new political order in Europe which rests upon sovereign and independent states, constantly evolves and changes. Today’s trend of globalization, as a complex process that involves not only a commercial process which includes exchange of goods, capital and services across national borders, but also an increased number of interconnections in politics and culture, has a serious influence on the traditional concept of the world order and the international relations, according to which the basic unit that determines the way we act globally is the nation-state. Namely, globalization, as a concept, contradicts the traditional understanding of the primacy of the nation-state in the world order and introduces a possibility for parallel existence of various non-state subjects, which would have equal or even superior role to the nation-state. Moreover, globalization seriously affects the classical concept of sovereignty that explains the nature of the nation-state and represents one of the basic conditions for its existence. This paper has placed its focus on the future of the nation-state in the era of globalization. The question whether it is going to succeed to survive under the pressure of globalization, or what would its eventual further transformation and adaptation look like, as a response to the challenges of globalization, is the theme which is equally important for everybody, as a member of one of the almost 200 nation-states which exist in the world today.

More...

THE IMPACT OF THE CONTROVERSY AROUND THE IDENTITY OF THE RUDARI PEOPLE FROM A ROMANIAN VILLAGE UPON LOCAL SOCIAL LIFE

5.90 €

Preview

THE IMPACT OF THE CONTROVERSY AROUND THE IDENTITY OF THE RUDARI PEOPLE FROM A ROMANIAN VILLAGE UPON LOCAL SOCIAL LIFE

Author(s): Angela Costescu / Language(s): English / Issue: 1/2012

Keywords: Rudari; ethnic identity; self-identification; hetero-identification

In a Romanian village, the majority, represented by Romanians, live together with the Rudari, people without a homogeneous group identity (some groups declare themselves as being Romanians, like in the case of the community I researched, others as being Roma/Gypsy persons). At local level, between Romanians and Rudari people seem to be no tensions, but, despite this first feeling, there are daily life practices which prove the separation between the two groups (for example, the avoidance of commensalism, of exogamy, or of burial in the same part of the cemetery). The main responsibility for all these separations is the Rudari’s dark skin, the Romanians avoiding to become close with a person who has a physical appearance similar to the one of the Roma/Gypsy people. More precisely, the last category of people has a darker skin, even though there are some exceptions. In those extreme situations mentioned above, a Rudari becomes a Gypsy person in the Romanians’ point of view. The skin color, in the case of Rudari, is a first element that can justify the tendency of the local population, observed in certain situations, of integrating the group of Rudari into the big category of Roma/Gypsy population. At the common sense level, people operate with this kind of appreciations. The Rudari come to be “perceived” as belonging to the same community with Gypsy, and for this reason are exposed, many times, to social exclusion.

More...

5.90 €

Preview

BUSINESS PRACTICES AND IDENTITY

Author(s): Galina Koleva / Language(s): English / Issue: 1/2012

Keywords: identity; cultural models; entrepreneurial activity; role of the state

Globalization is stimulating research in the field of cultural adaptivity and tolerance, behavioural models that broaden the range of cultural diversity, overcoming stereotypes, and changes in identity. Cultural identification and its projections in individual behaviour on the one hand, and the effect of the application and adaptation of other people’s experience and business models on the other, shape the adjustments and the strategies of the social participants. An important role is played here by the systems of behaviour and mutual relations, cultural rules and symbolic codes. In this sense, culture and what has been inherited are transformed into an important instrument for social dynamics and are oriented towards the search for new resources for development. The aim of the paper is to discuss aspects of this thesis, providing specific examples and also to present an analysis of behavioural adaptations, motivations and models shared by the economic participants in two areas of business practices – a) practices in the “grey” economy and b) the practices of agricultural producers in the use of land.

More...

GLOBALIZATION AND THE METAMORPHOSIS OF IDENTITY/Globalization and the ’’Fate“ of National Identities

5.90 €

Preview

GLOBALIZATION AND THE METAMORPHOSIS OF IDENTITY/Globalization and the ’’Fate“ of National Identities

Author(s): Ljubiša R. Mitrović / Language(s): English / Issue: 1/2012

Keywords: globalization; identities; acculturation; national identity; geoculture; the Balkans

The paper analyzes the cultural aspects of globalization in the contemporary world, as a new form of acculturation, interrelation and metamorphosis of national cultures and identities. It especially focuses on the research of the changes in the national and regional identity in the context of European integrations in the Balkans, the relation between national and European identity, as well as the ’’fate“ of national identities of small nations in the conditions of globalization. Starting form the hypothesis that the geocultural paradigm plays an important role in the understanding the current and future transformation processes of personal and collective identities in the global age, the paper addresses the given topic by combining results of the relevant contemporary theroetical and empirical research. Thereby, it pays special attention to the Balkans and the sociological research carried out (in Serbia, Macedonia and Bulgaria) by the Institute for Sociology at the Faculty of Philosophy in Niš, within the macro project entitled ’’The Culture of Peace, Identities and Interethnic Relations in Serbia and in the Balkans in the Euro integration Processes“ (2006/2010).

More...

GLOBALIZATION AND HYBRIDIZATION OF CULTURE

5.90 €

Preview

GLOBALIZATION AND HYBRIDIZATION OF CULTURE

Author(s): Gjorgje Mladenovski / Language(s): English / Issue: 1/2012

Keywords: globalization; cultural globalization; cultural hybridization

In this paper, we give a detailed analysis of the concepts of globalization and cultural hybridization, as well as the concept of creolization, and their relevance for understanding the contemporary culture. Despite criticism and skepticism concerning the value of the concept of globalization that have appeared as a result of a “post-global turn” that were provoked by 9/11 events, most authors argue that globalization is essential to understanding the contemporary epoch. As for globalization of culture, it is argued that globalizing forces did not inevitably lead to uniform global culture. They brought local cultural patterns closer to the “imagined” global culture but at the same time. They have promoted greater cultural heterogeneity. The process of hybridization further contributes to continuing cultural heterogeneity. In the paper, we discuss in more detail the concepts of cultural hybridization as well as of creolization.

More...

TOWARDS A EUROPEAN IDENTITY: THE ROLE OF THE NATIONAL HISTORIOGRAFIES IN THE CREATION OF BALKAN MYTHS

5.90 €

Preview

TOWARDS A EUROPEAN IDENTITY: THE ROLE OF THE NATIONAL HISTORIOGRAFIES IN THE CREATION OF BALKAN MYTHS

Author(s): Jovan Ananiev,Strashko Stojanovski / Language(s): English / Issue: 1/2012

Keywords: national historiography; national myths; nation- state; Balkans

The rise of the nation and the promotion of national ideology have a key role in the redefinition of the Balkan identities. The new era of modernity is actually offering brand new standards for the definition of Otherness which is a precondition for the construction of the borders among the groups. During the imperial era, the communities were building the vision of the world through religious systems and their obeying as universal criteria. The new conditions of the market economy and citizenship offered the new national state as the only alternative, along with the nationalism, as an accompanying ideology. However, in order to homogenize the future national entities, it is necessary to create criteria for ethnicity that would be able to create a unique ethical awareness or expulsion on the basis of the so-called mutual collective memory, regardless of the territorial bases or the linguistic-cultural distinctions. Therefore, even during the 19th century the proto-national intelligence would accelerate, establishing the ethnical boundaries, pursuant the myth of the origin and the durability of the discrepancies. This would become an eternal task of the social engineering, as well as a task for the creators who shaped the framework of the Balkan historiographies. The challenges for the collective identity in the Balkans and the rest of Europe are approaching slowly, but surely. Simultaneously with the new mainstream of the political and economical integration of the Balkan countries into the European Union, the legal framework for the direct mutual communication and collaboration is being created. This threat is, at the same time, diffuse, uncertain and silent. It is not only an outcome of the external threats of the international terrorism which actually crystallize and strengthens the community as destined.

More...

DYNAMICS OF IDENTITIES IN TRANSITIONAL SERBIA

5.90 €

Preview

DYNAMICS OF IDENTITIES IN TRANSITIONAL SERBIA

Author(s): Danijela Gavrilović,Dragana Stjepanović-Zaharijevski / Language(s): English / Issue: 1/2012

Keywords: Identity; Dynamics; Serbia

Due to rapid social changes, Serbia faces an enhanced dynamics of identities and their alteration, appearance of new and disappearance of old identities, as well as oscillations in the emotional legitimacy attributed to these identities. Apart from global social processes, the specificities of the Serbian transitional society also play an important role in the creation of identity matrices. This paper deals with these changes in the identity map of Serbia, trying to determine the types of present identities, their dynamics, and emotional legitimacy attributed to them by the respondents, and analyzing the results of the research conducted in the period from 2007 to 2011: Culture of Peace, Identities and Interethnic Relations in Serbia and in the Balkans in the Process of European Integration (Centre for Sociological Research of the Faculty of Philosophy in Niš, 2007; European Value Survey, 2008; Cultural Practice of Population in Serbia (Institute for the Study of Cultural Development); Social and Cultural Capital in Serbia (Centre for the Empirical Study of Culture, 2011). The authors’ intention is to capture the change, tendency, process – the dynamics of “old” (ethnic, religious) and “new” (professional, civil) identity. Family identity can occur both in a traditional and modern form, therefore we are also going to deal with the issue of family identification in order to recognize the dominant model in Serbia. Although identities have to be “fixed” to a certain extent, still the identification of the individual and collective creation is a living process which reacts to current social happenings.

More...

THE GLOBALIZATION OF MEDIA TECHNOLOGIES AS AN INTRODUCTION TO THE CULTURAL IMPERIALISM

5.90 €

Preview

THE GLOBALIZATION OF MEDIA TECHNOLOGIES AS AN INTRODUCTION TO THE CULTURAL IMPERIALISM

Author(s): Victoria Kafedjiska / Language(s): English / Issue: 1/2012

Keywords: globalization; culture; culture imperialism; media

In addition to the numerous definitions for globalization, most of the authors collectively agree that it represents the increasing trend of the world countries to bond on an economical, social and cultural level. However, social sciences often conclude that the concept of globalization is a disputable one because even if the definition is accepted as true, the dilemmas whether globalization brings more positive or more negative implications would still exist. Today globalization is also perceived as “americanisation” or more precisely as an effort of the USA to impose not only their economic, politic and war power but their attitudes and values as well. The fact that the countries nowadays are considered as main factors in shaping the foreign politics results from the fast development of transport and communication technologies. The growth of nations and national ideas in the 18th ad 19th century increased the ever so great differentiation between the societies of different cultures and identities. The wish to mix and share different cultures was welcomed with eagerness among the supporters of globalization. Another dimension of the cultural but also of the media globalization is that, globalization allows for various encounters, i.e. getting acquainted with the “other worlds”. On the other side, even though these benefits of globalization are publicly acclaimed, there is a stream of opinions which propagate the development of national, regional or even the local belonging, acknowledging the turbulent changes of globalization as a threat to the former.

More...

GLOBALIZATION, SOVEREIGNTY AND THE NATION-STATE

5.90 €

Preview

GLOBALIZATION, SOVEREIGNTY AND THE NATION-STATE

Author(s): Jove Kekenovski / Language(s): English / Issue: 1/2012

Keywords: sovereignty; nation-state; democratic legitimacy; globalization

Worldwide, a more mature understanding of the globalization process, understood as connecting people, nations and countries, the poor and the rich, the weak and powerful civilizations and cultural development, is inevitable spreading. Increased awareness of the forces causing globalization raises different arguments and considerations. While on the one hand there are clearly expressed tendencies and practices of regional association among nations and states, on the other hand there are quite strong aspirations of nations and their national communities to regulate their own lives in “their own house”, to be politically independent and sovereign states within their territory. Today most of the ideologists and promoters of globalization consider absolute national sovereignty as one category and there is exceeded willing invocation to identify sovereignty with nationalism. Supporters of globalization argue that technological determinism sentenced them to decline sovereignty and globalized financing and industry, fleeing from state control, considering that national regulation is outdated and national sovereignty is senseless. Also undisputed is the fact that the sovereign state remains the main actor in world politics, but its central position in the future looks quite weak. However, states remain important actors in world politics and the myth of sovereignty strongly affects the way the international system functions. There are small chances that the nationstate in the near future will not survive, but it is certain that transnational forces and institutions will continue to erode the importance of territoriality and global politics that revolves around the state.

More...

THE EUROPEAN UNION AS AN “UNKNOWN POLITICAL OBJECT” OR A POSTMODERN POLITICAL COMMUNITY IN THE PROCESS OF CONSTITUTING OF ITS OWN INTERNATIONAL

5.90 €

Preview

THE EUROPEAN UNION AS AN “UNKNOWN POLITICAL OBJECT” OR A POSTMODERN POLITICAL COMMUNITY IN THE PROCESS OF CONSTITUTING OF ITS OWN INTERNATIONAL

Author(s): Goran Ilik / Language(s): English / Issue: 1/2012

Keywords: International political identity; political community; European Union; postmodernism

This paper represents an explication of the fundamental premises for the definition of the term identity in a political / international political sense, in correlation with the ontology of the European Union as a specific legal and political entity. Therefore, we should not talk at any costs about the EU “nationalisation” or “etatization” because of the specific geopolitical, strategic and certainly the geo-economical conditions, in which it is born, grows and functions, which are also radically different in relation to others. Namely, when talking about the Union in relation to others, at the same time its specificity must be stressed, also autonomy and distinctiveness as attributes of its international political identity. The title of the paper stems precisely from the formulation of the European Commission President Jose Manuel Barroso, who once said: “The EU is functional, but also an unknown political object on the international political scene”. In this respect, are presented the key benefits of the Lisbon Treaty in this area, because it appears as a “new opportunity” for the embodiment of the EU as a political union. This Treaty, initiates the Union in a politea sui generis in status nascendi or a political community of particular type in a phase of birth. In this regard, this paper underlines the postmodern nature of the Union, which makes it different than other global actors even more. On this basis, there is emphasis that identity is not something static, or fixed, but it is a dynamic process of (self) recognition, differentiation and establishment of a recognizable image of the particular political community in the existential environment. While taking into account the growing “density” of the multilateral relations, permanent communication with other international actors and the intensity of the globalization as an unstoppable process, the Union within its Common Foreign and Security Policy, aims to produce a referent level of solidarity and cohesion as essential elements of such political / international political identity. In addition, the paper presents the theories and doctrines of realism, liberalism and their derivatives, such as: neorealism, neoliberalism and neofunctionalism as dominant theories that more accurately specify the essence of the international political identity, nature and profile of the Union in the international relations.

More...

POLITICAL IDENTITY AND RESPECT OF POLITICAL DIFFERENCES

5.90 €

Preview

POLITICAL IDENTITY AND RESPECT OF POLITICAL DIFFERENCES

Author(s): Nazmi Malichi / Language(s): English / Issue: 1/2012

Keywords: political tolerance; differences; recognition; political culture; identities

Political tolerance is regarded as a part of the concept of recognition that allows the existence of differences between people who are careerists/creators of policy/policy makers. It is these differences and their recognition that are the main source of tolerance. Consequently, there is no tolerance without recognizing the right of these differences. But, on the other hand, the recognition itself of the right of differences between people opens numerous questions and difficulties about the functioning of tolerance. Do functional or populist politics dominate? Are common cultural values to be nurtured and preserved in the state exactly/accurately defined? With regret we can conclude that within the official, politicized and party culture, we build an authoritarian culture that creates an environment to make/making citizens live in fear of identity preservation, rather than promoting projects that will help them live with the political reality. Today, educational system and ethics-related education must become a necessary conception as an essential concept of ethical virtue. More should be invested in young people’s lives in order to create ethical and tolerant beings. If we are supporters of democracy and more specifically the values of liberal democracy, we should accept the fact that every citizen has the right to defend its system of national, religious and all other values. This often creates relations of conflict, complicating or generating implications on the existing values as a result of conflicts. In such circumstances, it seems that misunderstandings occur as a result of different ideas and preconceptions about myths or mythology, rise of national myths of the past, when people make attempts to expose their ideas in a way that leaves the impression that they conform to part of the historians or politicians, but without any significance for the present and future. If they insist/intend to build the future of a nation in present time, relying purely on mythology, one can suspect that there is something wrong in that nation and its political elites. It might be regarded as an indicator of their attempts relating to the intended method of how to build the future or, more accurately, national, cultural, political, economic prospects of the country. To avoid building the idea of myths, in fact, it is better to follow a different direction. Namely, it would be more sensible to explore the values and gain a deeper insight, thereby trying to identify their implications for the present situation. The attempt to find space for hope in the current time is a kind of intellectual challenge for an individual, and in view of this we will seek to build/develop a policy and diplomacy that includes historical events, but at the same time we should have in mind the words of the winner of Nobel prize in literature Camilo Jose Cela: “We should not be on the side of those who make history but on the side of those who suffer in it.”

More...

CHANGES AND PROSPECTS OF CONTEMPORARY ETHNIC IDENTITY - The case of Bulgaria

5.90 €

Preview

CHANGES AND PROSPECTS OF CONTEMPORARY ETHNIC IDENTITY - The case of Bulgaria

Author(s): Tanya Nedelcheva,Stefan Em. Nikolov / Language(s): English / Issue: 1/2012

Keywords: ethnic identity; national identity,; ethnic interactions and adjustment

Contemporary social changes in Bulgaria instigate a broad range of interactions between various ethnic groups, from harmony to tensions. Involved is transformation of national identity, emergence of new, different from existing, types of identities. First process here is the crisis of the built in another historical contexts Bulgarian national identity. Its flexibility and ability to co-exist with various ethnic groups, to enforce multiculturalism, to set new forms of integration and differentiation is contested by the imperatives of social time. Second process occurs from redefining of the very concept of ethnic identities within the nation-state. The design of the dominating unified and monolithic nation is no more taken for granted. Due to various reasons, in Bulgaria from the late 1980s and early 1990s each one of the major ethnic communities (Bulgarian, Turkish and Roma) ‘rewrite’ the basic parameters of their self-consciousness, the we-image and they-image. These processes are characterized by • enhanced ethno-centrist attitudes; • increased ethnic distances; • prevalence of negative They-images; • enhanced intra-ethnic stratification 21st century brought systematic and contemplated building of ethnic and national identities. In our case, historically established cultural substance, the Bulgarian people, holds as a principle compatibility, and co-existence of diverse groups. It is rather a process of institutionalization and continuation in noticeable forms of this traditional version of the relationships between the different ethnic backgrounds. Important here is to emphasize the productive, positive trend, linked to the transformation of national identity, which is modified according to a larger community, that of the European peoples.

More...

RESHAPING IDENTITIES: ROMANIA, BORDERLINE OF THE EUROPEAN UNION

5.90 €

Preview

RESHAPING IDENTITIES: ROMANIA, BORDERLINE OF THE EUROPEAN UNION

Author(s): Maria-Antoaneta Neag / Language(s): English / Issue: 1/2012

Keywords: Romania; representation; European identity; oral history

The European construction is about to redefine and complete its structures in a globalisation era. In this world of movement, digitalisation, rapid means of transportation, European integration, to what extent do we know what is defining for a people/country/nation? The concept of European identity still remains blurred. EU, and globalization in general, have had unexpected effects when it comes to identity matters. The umbrella paradigm inevitably limits or simplifies national identities. Each Member State is undergoing a process of reshaping in order to transform its national identity into an EU “brand”, in other words, some aspects of the national substance are threatened to be lost in favor of a simplified and easily recognizable image. As several scholars already mentioned, Romania is a complex country, difficult to define using only geographic criteria. The frontier metaphor fits Romania as both historically and culturally, it was the borderline of several empires: Roman Empire, the Byzantine Empire and the Ottoman Empire. Several civilisation models crossed the country leading to the formation of a diverse and complex identity. The aim of this research is to capture, by means of oral history techniques, the Europeans’ perceptions about Romania. Today, we are facing another identity challenge: Romania, borderline of the European Union.

More...

DIRECT TAXATION IMPACT ON LEGAL STRUCTURES OF ACTIVE FIRMS IN ROMANIA

Author(s): Vasile Nicolae Popeangă,Alina Georgiana Holt,Gabriela Dobrotă,Maria Felicia Chirculescu / Language(s): English / Issue: 16/2010

Keywords: direct taxes; economic agents; profit

Traders are sensitive to the tax obligations incumbent upon them as affecting the remaining resources after taxation and income use decisions. In general, the impact of taxation on economic activity is currently carried out under the following two aspects: the income taxes resizes economic and population incomes, influencing consumer demand and levying and collecting taxes provide the financial resources used to support state policies to increase economic. In Romania, the national economy amid the entry path of market economy, policymakers have taken a number of measures affecting, on the one hand, replacing the system of taxes, on the other hand, its subsequent adjustment. These approaches, most often have not achieved their intended purpose or, in some cases had the expected adverse effects. The objectives of this study concerns the implications of direct taxation on active companies in Romania the following lines: number and pattern of economic agents, legal structure, territorial dispersion and their size, but also economic- financial performance (turnover, gross investment, value added).

More...

TAX TREATMENT OF NON-TAXABLE INTRA-COMMUNITY COMMERCIAL TRANSACTIONS AND OF DISTANCE SELLING

Author(s): Lucia Paliu-Popa / Language(s): English / Issue: 16/2010

Keywords: intra-Community acquisitions; intra-Community supplies; non-taxable persons; distance selling; tax treatment

Taxation represents the field that underwent the most changes after Romania's accession to the European Union, the Fiscal Code being entirely harmonized with the European legislation after 01 January 2007. Given the legislative changes occurred in the tax field and their complexity, in this article I intend to approach the tax treatments specific to non-taxable intra-Community commercial transactions and those relating to distance selling. I started from the fact that that the proper determination of tax treatments specific to intra-Community commercial transactions is of particular importance in establishing the reporting and payment obligations concerning the value added tax for entities from different EU Member States, significantly affecting the registration procedure in accounting of such transactions

More...

THE DOUBLE ASPECTS OF FINANCES, AND THEIR HISTORICAL CHARACTER

Author(s): Anton-Florin Boţa Moisin,Cerasela Măgură / Language(s): English / Issue: 16/2010

Keywords: social practice; scientific discipline; development; revenue

In the present article the authors debate the theoretical aspects of finances, meaning the double aspect of finance: as a social practice and as a scientific discipline. The historical character of finances are treated under the aspects of the historical periode of Romania: the tribal/ primitive village periode, the feudalism periode, capitalism and socialism periode

More...

DIAGNOSTIC ANALYSIS OF ALCATEL-LUCENT LTD PERFORMANCES

Author(s): Ramona Răducan,Radu Răducan / Language(s): English / Issue: 16/2010

Keywords: diagnostic analysis; performances; communication; management

This paper presents the conclusions of the diagnostic analysis regarding the performances of the Alcatel- Lucent Ltd., between 2006 and 2008. We tried to identify the main factors that determined distinct financial results for identifying feasible solutions for getting out from the economical crisis that has also affected this organization during last year. In our opinion, the managerial and the communicative style adopted, the motivation of the employees, the immediate adaptability to the economical, political, and social changes, and not least the flexibility of the decisional act are of major importance

More...

THE IMPACT OF THE FISCAL POLICY (CONCERNING THE DIMENSIONS OF TAXATION) ON THE ROMANIAN ECONOMY AND SOCIETY AFTER 1989

Author(s): Doina Iacob,Angela-Eliza Micu,Mirela Ionela Aceleanu / Language(s): English / Issue: 16/2010

Keywords: fiscal policy; creativity; taxes; education; economical growth

We tried to value two methodological principles underlined by the great specialists in economy, sociology and politology in the conception and development of this paper. The first of these principles refers to the unit (interdependence) between the history of the fiscal policies and the types of political power, these ones reflecting in their turn, different genres of human communities (of society). The second principle, in the spirit of which I intended to approach and analyze the fiscal pressure in contemporary Romania, consists in the connection between the general theory of taxation, the essential coordinates of the fiscal policies and the concrete- historical aspects of them according to time and space. The fund drive, the interdependence between the state types, the types of human community and the fiscal policies was thus, expressed synthetically by the economist and sociologist Joseph Schumpeter: ‘The spirit of a nation, the cultural level, the social structure, the political facts, all these and many others can be found in its fiscal history. The one who knows how to listen this message will understand much better the torments of the human history.’ The second methodological principle was exposed, in a much larger concept, by the American economist of Romanian origin Nicolas Georgescu Roegen in the following way: ‘The statement that the fundamental principles of economy are universally available can be true only in what concerns their shape. Their content is determined by the institutional frame. In the absence of this institutional content, the principles are nothing but some ‘empty boxes’ from which we can get only ‘empty generalities’. This doesn’t mean that ‘the standard theory’ operates with empty boxes

More...

PERSPECTIVES FOR DEVELOPMENT AND INNOVATION IN AUTOMOTIVE INDUSTRY

Author(s): Nicoleta Isac / Language(s): English / Issue: 16/2010

Keywords: innovation; automotive industry; R&D; competitiveness

Innovation and R&D activities are central to competitiveness. The ability of firms to compete in foreign and home markets depends crucially on innovative products that can be produced and sold at attractive prices. In the short run, productivity and labour costs are important competitiveness factors. In the long run, the ability of firms to innovate and invest in R&D take over as crucial determinants of competitiveness

More...

COMPANY FINANCIAL STATEMENTS AND COMPARMENT BETWEEN U.S.GAAP AND IFRS

Author(s): Alin Emanuel Artene,Crăciun Sabău,Lucian Ioan Sabău / Language(s): English / Issue: 16/2010

Keywords: financial statements; accounting U.S. GAAP; IFRS; FASB; IASB

The paper is a overview if you prepare financial statements in accordance with U.S. Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). International Financial Reporting Standards (IFRS) are now required for consolidated financial reports for all European Union exchange-listed companies. Other countries have also adopted IFRS or IFRS-equivalent financial reporting standards. IFRS differ from U.S. Generally Accepted Accounting Principles (GAAP) in many key areas. The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are working on various convergence projects designed to reduce or eliminate differences between the two sets of reporting standards

More...