Tourism is a market in continuous change, even more in Romania where tourism has started to develop very rapidly. This makes room for everybody, but also we have to find the best of them. The difference is not given by the hotel offered for tourism anymore, or by the program. The tourist is more and more educated and has more and more experience. The tourist knows what to request and to appreciate what he/she is offered. Thus, the difference comes from the attitude, from the degree of information, from the capacity of listening to others and of knowing to satisfy the desires of the guest who walks through your door. If you know and offer an extra nuance related to the services paid, you will have the certainty that the tourist will choose the same place for his/her holiday, or will recommend it to others. As you may know, a satisfied tourist brings other 10 next times!
Europe has proven to be an engaged and testing environment for dynamic alignment. Some practical lessons from Europe to help organizations in their quest towards alignment include the following. There are four different types of alignment (strategic, customer, internal and supplier) which interact to determine an organizations’s dynamic alignment. In a business to business environment, demand profiling is usually the start point for developing supply chain strategy. Supply chain strategy should be extended into the supply base- this is the heart of supplier alignment
Separating the accountancy from the taxation is an around the clock concern for the accountancy standard setters in Romania. The Romanian policy takers managed, at least for depreciation, to implement in the accountancy field new exclusive accounting concepts that are mainly deriving from the Order no. 3055/2009 of the Minister of Public Finance, regarding the accountancy regulations made according to the directives of the European Economic Community.
For financial reasons (calculating the taxable priority through the Taxation Code, The Ministry of Public Finance developed others regulations and norms regarding fiscal amortization, as well as the classification and normal function parameters of the long term assets. The authors of this paper draws the attention on the fact that, this time, there is the danger that even the accountants, by commodity, will use the fiscal norms even in accountancy
Competition is a specific behavior of economic agents for different property to reach interests in cooperation and confrontation in relations with other entities, the result of natural inclination of people to have to hold as many goods and money . One of the keys to success of European economic integration to establish the existence of a common policy on competition
Keywords: Audit risk; Material Misstatement; ISA; Risk Model
A greater demand for monitoring the financial reporting process can arise from a number of characteristics of the firm and its environment or from external forces. In forming an opinion on the financial statements, an auditor faces various audit-related risks and risk components; he needs to understand the audit risk and their interaction with the objective of obtaining sufficient appropriate audit evidence. The purpose of this paper is to clarify the audit risks and to detect those who arise from the current economic conditions. We found out that auditor should perform more effective audit procedures, should also increase the extent of particular procedures and we highlight some audit risks that may affect an entity
This paper wish to show how important is to have flexible structure in organizations, defined as matrix organizations. To obtain such structure and to make it functionally it is important to have intellectual capital.
To avoid crisis there are solution done by intellectual capital that manage matrix-shaped structure
THE IMPACT OF THE FINANCIAL CRISIS ON THE ROMANIAN CAPITAL MARKET
Author(s): Mihaela IONECI,Sebastian Ene / Language(s): English
/ Issue: 16/2010
Keywords: the capital market; the crisis; the stock indices
The capital market is essential to any economy. A well-functioning at the macroeconomic level implies a well-rounded capital market which can allow meeting the partial or total needs of funding the issuers of securities
EDUCATION AND PUBLIC RELATIONS.THE INVOLVEMENT OF COMPANIES IN EDUCATION
Author(s): Tania Petkovici,Sorin Daniel Vintilă / Language(s): English
/ Issue: 16/2010
Keywords: education; public relations; business environment; public-private partnership
Nowadays the modern state fails to keep pace with the current market needs. Moreover, it loses ground when it comes to the regulation of social problems that once were the preserve of its excellence. The winners are the big companies that take advantage of this gap and provide alternative education systems, build schools, equip libraries and laboratories, provide scholarships, organize seminars, etc. Through such activities, viewed as excellent from the public relations perspective, the promoters of these actions strengthen their market position and thus create very good images in the public eye. The recipients also have the winning bids as they integrate quickly and more effectively in the business environment and become aware of the philosophical vision that companies have about the new business environment of today
Converging digital technologies determine spectacular changes in the communication markets today. On the one side, converging multimedia companies strive to create innovative contexts of consumption. On the other side, consumers of the digital age strive to grasp the technological opportunities and develop a new media literacy, new communication and interaction competencies. In this paper we focus on the possible implications of the ongoing developments in multimedia environments, examine a series of interdisciplinary research issues and propose a consumer-centric view, based on the exploratory and participatory behaviors of media users that digital environments stimulate
REORGANIZATION OF COMMERCIAL COMPANIES IN THE CONTEXT OF EUROPEAN INTEGRATION
Author(s): Elena Doina Lepădat / Language(s): English
/ Issue: 16/2010
Keywords: insolvency; ad hoc mandate; preventive concordat
In this paper we presented the different strategic options of legal reorganization and at the same time we dealt with the problem of these options in the context of legal, national and community regulations. Our goal was also to present the mechanisms, both economical and legal , of prevention, detection, and treatment of difficulties, as the reorganization of a company and the continuation of its existence largely depend on the capacity to prematurely detect the problems that might threaten its functioning
Author(s): Adela-Suzana Colţa / Language(s): English
/ Issue: 16/2010
Keywords: team management; negative brainstorming; types of teams; negative brainstorming stages
Team management is the process by which companies delegate people that are well experienced, to manage important projects or tasks through team work. Team management refers to the establishment and regular summary of common objectives, to roles of team members and the team's structure, as well as providing formal feedback on work.
Negative, or reverse, brainstorming is another way to brainstorm. The same basic rules apply as in regular brainstorming, but here you try to see things in a different light
Fiscal policy is a very important factor in economic life and its influence and effects on the functioning of the economy must be examined in detail. Fiscal policy generally includes all decisions of a fiscal nature taken by public decision-makers in order to ensure financial resources for financing public needs and achieving certain socio-economic goals
Keywords: credit risk; guarantees; banks; Basel II agreement
Credits are one of the most important sources of financing. Determining the cost of credit that will be granted to companies is determined based on the risks associated to them. The banks take all necessary measures to ensure efficiency of warranty contracts and to manage all afferent risks, at their conclusion and during the development period
This paper work caught the main changes that have occurred in our country's economy leading to the change of its economic structures. The context in which they operate but also internal factors that determined economy moving in one direction or another are very different from one period to another. Romania went after the Revolution of 1989, through a complex process of restructuring. The transition has been in our country a batch process of ‘’stop and go’’; (impetus to economic growth followed by periods of stagnation of it). Among these, were included: lower production, labor wastage, reducing both the internal market and external market and what is worse, these ‘’failures’’ led to a decrease in living standards. Has reached today a market economy form that is still struggling with serious imbalances in the major markets:the labor market, the capital market, the market of consumer goods, the services market
Author(s): Vlad Florea / Language(s): English
/ Issue: 16/2010
Keywords: management; ethics; communication; models; European
The paper analyzed the new concept of European management model, which has two important dimensions: ethic and communication. In conclusion, I show that throughout business we can see how people appreciate a certain relationship or interaction with other people by how they "keep or remotely. Short distance suggests confidence, warmth, kindness, while long distance suggests that the person who keeps a close does not allow, is colder, more reserved.
In business relationships speech is important the clarity and audibility. Using the moment of focus, the jargon, to a certain degree of informality and naturalness audience can create a comfortable environment.
MODELS OF PUBLIC DEBT SUSTAINABILITY ASSESSMENT AND THEIR UTILITY
Author(s): Irina Bilan / Language(s): English
/ Issue: 16/2010
Keywords: public debt; sustainability; government borrowing constraint; intertemporal budget constraint; IMF model
Ensuring public debt sustainability is one of the main challenges that public indebtedness policy has to face on the long run, susciting both practicioners and theoreticians. In this paper we aim to present an overview of the main models for assessing public debt and, more generally, budgetary policy sustainability, briefly presenting their contents and the main disadvantages and problems arising from their practical application
Economic Union is a state of integration in which interdependencies are emphasized that almost all economic policies out of the strictly national development. Member States remain free in monetary policy. Integration of politically is considered a means of reducing political tensions, to foster political cooperation to increase their participation in international political life
HUMAN RESOURCES MOTIVATION AND MANAGERIAL PERFORMANCES INSIDE ALCATEL-LUCENT LTD
Author(s): Ramona Răducan,Radu Răducan / Language(s): English
/ Issue: 16/2010
Keywords: human resource; management; performance
In an organization, managers must know what determines human behavior, goal and personality. It is important for a manager to consider how people in the organization actually behave and not how he would like them to behave.
Motivation plays an important role in achieving performance. Successful employee motivation is based more on a managerial philosophy than a technical application data. A successful manager creates a climate in which employee can apply themselves the wish to increase productivity and performance
ACCOUNTING POLICIES AND OPTIONS IN THE RESEARCH OF THE CAPITALS
Author(s): Claudiu Gheorghe Feieş / Language(s): English
/ Issue: 16/2010
Keywords: own capital; loan capital; accounting policies; evaluation; accounting information
The present paper has been structured and elaborated so that it would assure the emphasizing of the specific essential problems of the economical entities related to the maintenance, evaluation and prominence of the capital. In this regard, the executive management of these entities has the responsibility of adopting of some adequate accounting policies in order to accomplish the developed specific activities. The issue is the quality of the information given by the financial situation of the management of the companies, especially the financial-accounting information related to the capital. Also, the influence of the accounting policies applied on the decision making process is analyzed
Author(s): Marian-Valentin Popescu,Emilia Popescu / Language(s): English
/ Issue: 16/2010
Keywords: human resource ontology; HR-XML; e-recruitment; semantic annotation
In this paper we propose a model of ontology for the human resource domain. We emphasize the benefits resulting from the application of Semantic Web technologies in the recruitment process. We use currently available standards and classifications to develop a human resource ontology that gives us means for semantic annotation of job postings and applications. Furthermore, we outline the process of semantic matching which improves the quality of query results. Finally, we propose the architecture of an evaluation system based on Semantic Web technologies
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