The activity of any organization is largely based on the informational system, its role in the competitive environment being defining for the performance achievement. Management has regulation mechanisms on execution - information - decision way which can ensure a control of costs, their proper awareness of the responsibilities. The stocks informational system is even more important for a productive process consumer of material resources and generator of storable products. The information obtained in this system, the analysis and their processing offer the possibility of a management control with a maximum effect and the decisional support for the management for all the hierarchy levels. Thus, the accountancy informational system, integrated in the company's informational system, fulfils the prediction function, of interpretation of data from the economic environment and diagnosis, through the generation of informational reports, absolutely necessary for a management interested in the efficiency of its decisions
COMPARATIVE ANALYSIS OF CULTURAL DIMENSION IN THE MANAGEMENT OF JAPAN AND ROMANIA
Author(s): Eliza Antoniu / Language(s): English
/ Issue: 16/2010
Keywords: management; cultural influence; comparative approach
This paper aims at highlighting the influence of cultural dimensions in different national contexts, a comparative approach that allows identification of the similarities and differences that arise between two cultures, one Romanian and the other Japanese, in terms of specific approaches of the comparative management
Rural development and diversification of rural economy depend on the level of education, knowledge and qualification. Though improving and maintaining the proper level of basic infrastructure is an important element in the social and economic development of the rural area, it is professional training that represents the “engine” of good development.
Education and training are essential for rural communities, but there are obvious discrepancies from the point of view of school infrastructure
PRACTICAL MODELS FOR REPAYMENT OF CONSUMER CREDIT. CRITICAL ANALYSIS
Author(s): Liana Rodica Pater / Language(s): English
/ Issue: 16/2010
Keywords: credit cost; the rate or fraction to pay by a debtor; total present value of debt
In practice handling a problem of consumption credit is based on the following two definitions of the fundamentals of cost reimbursement namely consumer credit cost and the rate or fraction to pay by a debtor to repay debt. Adopting certain models of repayment of consumer credit, the debtor repays actually less than he owes the lender. There are many other justifications bearing microeconomic or macroeconomic policy, and even for such practical situations. In this paper there are presented and analyzed some neoclassic models for repayment of consumer credit
THE INFLUENCE OF TERRORISM AND DRUG CONSUMPTION ON GLOBAL ECONOMY
Author(s): Mihaela Simona Mărăcine / Language(s): English
/ Issue: 16/2010
Keywords: terrorism; drugs; terrorist; drug trafficking; drug consumption
Terrorism is not a new phenomenon and it has existed ever since the beginning of history, so it is relatively hard to define. Terrorism has been described both as a tactic and as a strategy; a murder and a sacred duty; a justified reaction against oppression and injustice. This international phenomenon is increasingly threatening the security of countries and their citizens, entailing serious moral, economic, social, political consequences, psychologically having a strong influence on different segments of the population, taking the lives of many people. Moreover, drug consumption is a complex and important matter for humanity. Both phenomena remain a real danger to the entire world
Keywords: air pollution; fire effluents; modeling of fire effects; industrial fires
The industrial fires involving significant quantities of combustible liquids pollute the environment with smoke and toxic gases. In the paper are presented the original results of the authors concerning the modeling of such fires in open air. The results of the numerical modeling are processed, analyzed and interpreted, with emphasize on the value of polluting fire effluents
THE ECONOMIC IMPACT OF THE GREAT DEPRESSION ON THE AMERICAN MASS MEDIA. PROSPERITY OR DECLINE?
Author(s): Daniel Kysilka / Language(s): English
/ Issue: 16/2010
Keywords: media; advertising; crisis
Certainly, economic and social phenomena, no matter how predictable they are, sometimes generating less than expected effects such as positive nature. Great Depression form America has caused such effects on the mass media. In this paper we intend a short approach to these phenomena and an overview of the status and trends of the American mass media of that time
Author(s): Alin Daniel Munteanu / Language(s): English
/ Issue: 16/2010
Keywords: e-commerce; information security; risk management; ITC
Starting an e-commerce operation involves a many variables. In the online business need to offer customers a safe environment for trade, open round the clock and can manage an unlimited number of users. Recent recession is still persistent among us, and some business owners in shifting to an e-commerce business, which may seem like a life buoy. The main reason why there is this orientation is because the number of consumers shopping online is increasing
The purpose of the financial analysis of the company is to highlight the impact of the operating, investment and financing decisions on the activities and results of the company. The decisions of the company’s management have an impact not only on the return of the year, they also generate significant changes in the assets and liabilities in the balance sheet of the company, especially in the net quick assets (a notion that includes available money, clients’ debts, raw material, materials and finished products inventory, and short-term liabilities, whether to the suppliers or to the banks).
FINANCING THE PUBLIC UNIVERSITY EDUCATION IN ROMANIAN DURING THE ECONOMIC CRISIS
Author(s): Dorin Cosma,Suzana Schneider / Language(s): English
/ Issue: 16/2010
Keywords: higher educational system; the financing of the academic education
The primary resource of every nation is the capacity of creation of its citizens. Those valuable, well-trained creative, people are the ones who can modify the economical and social environment. The entire fortune of a society is made by the innovative and intellectual capacity of its members, the one which decides the future of a nation. For the future of academic education, the investments in the higher educational system should be a priority, having in mind that it generates long term effects in the development of human resources which represents the most important resource of each nation and in the production of knowledge without which we cannot evolve. In the conditions of the present global crises the institutions of higher education must find alternative sources of finance to handle the market challenges and requests
THE IMPACTS OF REVISIONS TO INTERNATIONAL FINANCIAL REPORTING STANDARDS ON BUSINESS COMBINATIONS
Author(s): Ionica Holban (Oncioiu) / Language(s): English
/ Issue: 16/2010
Keywords: IFRS; IAS; accounting revision
The pressures for intensified development in the global environment have been evident as the needs of the changing economy demand international harmonization. In this context, some amendments and revisions are continuously made to the International Accounting Standards and International Financial Reporting Standards by IASB, but accounting for business combinations under US GAAP uses the purchase method. This paper aims to examine the impacts of revisions to IFRS 3 and tries to determine the concerning effects on the treatment of goodwill for business combinations.
Sustainable and balanced development requires positive and constant evolution of a community, in a given area, towards superior parameters in line with the interests and expectations of its members.
To this end, the community needs sufficient resources and, equally, precise targets to which to direct all activities that generates a complex development.
Since - especially in a period of acute economic crisis - a finding of chronic precarity of these resources, it is essential that they are used with maximum efficiency, towards achieving the priorities for the future of the community.
Hence the need of strategic planning of the future, based on broad consultation with community members and to assume, together, the successes and failures of this approach.
This paper aims to analyze the characteristics and limitations of this process, especially in terms of local government involvement
Keywords: development sustainable; economical growth; ration
The sustainable development concept imposed itself because the progress of conventional economy cannot ensure the needs of millions of people and at the same time compromised the possibility of future generations to ensure those needs. The economical, social and ecological dimensions of the sustainable development may be captured by ratios characteristic of this issue, at a local, regional and global level, as well as by the connection ratios, reflecting the relationships existing among such fields
Annual financial statements give a true and fair view of assets, liabilities, financial position, surplus or deficit on activities without patrimonial purpose and special purpose activities. Annual financial statements and annual financial statements that are simplified represent a whole. According to the law of accounting, annual financial statements must be accompanied by a written declaration from the leadership body of the legal person assuming responsibility for annual financial statements in accordance with Accounting rules for legal persons without patrimonial purpose
Accounting information, especially managerial accounting information was prepared, used, analyzed and provided in books and articles mostly for manufacturing companies and not for other types of businesses. In addition, most accounting researchers interested in service production have conducted their research in non profit, public sector organizations (Olson et al., 1998). Very little is yet known about management accounting in tourism enterprises and especially in hotels (Pellinen, 2003). So that we think that it will be interesting to analyze how managerial accounting information is used in decision making in hospitality business.
In our paper we have presented how information about costs influences the quality of the process of decision making
Keywords: public institutions; budget; revenue and expenditure
In the present article, the authors are explaining the meaning of public institutions as all entities belonging to central and local government administration, including productive purpose entities, involved in the mechanism of the market and aimed at obtaining profit; and the budget of these public institutions. We explain how the revenues are formed and what the expenditure includes
THE ROLE OF INTERNAL AUDIT IN THE BUDGET SYSTEM REFORM
Author(s): Corina Şerban (Boiceanu) / Language(s): English
/ Issue: 16/2010
Keywords: internal audit; financial management
The paper presents one of the weak areas of the public management in the emerging countries: the internal audit, and reviewing international standards for government auditing and accounting, emphasizes that internal audit is a central component of internal financial controls aimed at protecting the government's financial interests in the initial stages of the transition to performance-oriented budgeting
Small Medium Enterprises (SMEs) represents the most important sector of the economy. Any government should have a policy that supports this sector, because the enterprises are the principal producer of economic essence in any country. Contemporary society would not exist without enterprise because it offers working places for the majority of population and its performances condition economy’s progress and performances in each country and life standard for the population
Starting from the definition of production cost through which this characterizes the efficiency of the activity of any enterprise, its reduction represents a way of ensuring the future viability and evolution inclusively of mining facilities and of those of coal mining preparation. The lowering of production costs constitutes an essential problem of any economic activity, which influences directly their economic growth and efficiency
E-business has many definitions, but it is essentially the use of networks and information technology to market, buy, sell and deliver products and services worldwide. Values such as veracity, authenticity and respect for other persons and for different cultural sensibilities shall be of great importance. These shall be translated into the information provided and into the way products on the net and in the real world are targeted towards potential customers.
The development of ethics in e-business is necessary but will require time. It will not be merely the result of intellectual lucubration, rather it will emerge from studying and reflecting on many real cases. Its development will provide an important educational element which will help net users to become more and more conscious
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