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CONSIDERATIONS CONCERNING ACCOUNTING INFORMATIONS AND ACCOUNTING DECISIONS AND THEIR IMPLICATIONS IN BUSINESS MANAGEMENT

Author(s): Andreea Paula Dumitru / Language(s): English Issue: 2/2012

The accountants need to make choices to recognize, evaluate and classify business transactions for assuring true and fair value of informations. In this paper, we try to classify these choises so that called accounting decisions. Also we try to view them in an informational perspective knowing the importance that accounting informations has in the process of making business decisions.

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THE ASSESSMENT OF RISKS THAT THREATEN A PROJECT

Author(s): Marius Alexa,Cristina Maria Stoica,Boris Constantin / Language(s): English Issue: 2/2012

A project consists of a number of interrelated tasks whose aim is to produce a specific result. A project risk analysis consists of analyzing schedule, cost risk, quality of the final product etc. A cost risk analysis consists of looking at the various costs associated with a project, their uncertainties and any risks or opportunities that may affect these costs. The distributions of cost are added up in a risk analysis to determine the uncertainty in the total cost of the project. A schedule risk analysis looks at the time required to complete the various tasks associated with a project, and the interrelationship between these tasks. In this paper we want to study the various risks associated with the project. We start this study with the assumption that a project’s cost and duration are linked together and also cost elements and schedule durations are correlated. The normal uncertainties in the cost items are modeled by continuous distributions like the Pert or triangular distribution. For project schedule modeling the most flexible environment is spreadsheet. We are interested in building blocks that typically make up a schedule risk analysis (also a cost risk analysis) and then show how these elements are combined to produce a realistic model. In the same time we want implement software tools for run Monte Carlo simulations on standard project planning applications.

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ORGANIZATIONAL CHANGE IN KNOWLEDGE-BASED FIRM

Author(s): Vladimir-Codrin Ionescu,Viorel Cornescu / Language(s): English Issue: 2/2012

For sustainable competitive advantages gain, modern organizations, knowledge-based, must promote a proactive and flexible management, permanently connected to change which occur in business environment. Contextually, the paper analyses impact factors of the environment which could determine a firm to initiate a programme strategic organizational change. Likewise, the paper identifies the main organizational variables involved in a changing process and emphasizes the essential role which managers and entrepreneurs have in substantiation, elaboration and implementation of organizational change models.

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THE CENTRAL BANK AND THE GOVERNMENT - A Hungarian Variation on a Recurring Theme

Author(s): Péter Ákos Bod / Language(s): English Issue: 02/2011

The Magyar Nemzeti Bank (MNB), the Hungarian National Bank, raised the policy rate in January 2011, the third time since the change in government that took place in May 2010. The rate increase drew a rebuke from the growth-focused government, which called it “unjustified” in a public statement of the Ministry of National Economy, roughly corresponding to a ministry of finance (MinFin) in the European practice. In fact, the ministry issued the third official statement condemning a rate hike. Differences of views between the central bank (CB) and the MinFin are customary in most countries. Ministers frequently complain in private, sometimes even publicly, about bank rates; but to lecture a central bank on the proper level of interest rates in official communication is a sign of bad education in high offices. The purists’ view on this particular issue would probably be that the Hungarian ministry’s comments were three too many. Those analysts who are more sympathetic to the government position might find the number of public statements two too many: the MNB’case for the latest increase from 5.75 to 6 per cent in January 2011 was not fully convincing (this is a case I consider in more detail below).

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PIPELINES, PLATFORMS, PROSPECTS

Author(s): Nick Thorpe,Zsolt Hernádi / Language(s): English Issue: 02/2011

Zsolt Hernádi, CEO of Hungarian Oil and Gas Company MOL responds to questions by Nick Thorpe

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Books: The Monumental Monday-Morning Baltic Hangover

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Books: The Monumental Monday-Morning Baltic Hangover

Author(s): Leonidas Donskis / Language(s): English Issue: 09/09/2014

The Baltic states are leaking people, human capital, and public spirit. And they invested heavily in the neoliberal austerity dogma. Are the two phenomena related? The Contradictions of Austerity: The Socio-Economic Costs of the Neoliberal Baltic Model, edited by Jeffrey Sommers and Charles Woolfson. London and New York, Routledge, 2014. 200 pages.

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Balkan Eye: Europe’s Unhappy Family

Author(s): Boyko Vassilev / Language(s): English Issue: 09/09/2014

Bulgarians have a lot to worry about. New to the list is concern about a banking crisis.

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Mapaorganizacji.pl – partycypacyjna platforma badań sieci organizacyjnych

Author(s): Anita Zbieg,Daniel Możdżyński,Błażej Żak / Language(s): Polish Issue: 18/2014

Lome.io is cloud based software for collecting and analyzing network data. It integrates the process of collecting network data designed to support the most common organizational network studies with online network analysis module. It uses a highly customizable survey module to collect data that are connected to online network visualization and statistics modules, hence fully supporting the organizational and social network analysis (ONA, SNA) research process in a cloud. We present several key features of lome.io software in the context of organizational network analysis studies.

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Organizacja wielkoformatowych imprez sportowych przy uwzględnieniu orientacji ekologistycznej

Author(s): Rajmund Żuryński / Language(s): Polish Issue: 18/2014

The article presents an ecological aspect of organization of mass sporting events. The issues related to waste management and reducing a negative impact of sporting events on the environment are presented. Raising awareness of the importance of environmental protection shows that new methods and conceptions like reverse logistics, ecologistics and “green” logistics are searched for. The example of London Olympic Games and EURO 2012 shows that due to ecological actions we can achieve measurable benefits.

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Dynamika modeli biznesu

Author(s): Aleksandra Sus / Language(s): Polish Issue: 18/2014

The article focuses on approximating internal factors of the modern organizations success. Accordingly, the attention has been focused on identifying the key points of concentrating on business models, distinguishing features and their dynamic imperatives as well as the tools which implementation may be helpful in the application of effective business models. The key finding of the considerations is the fact that modern organizations more frequently use solutions in the scope of heuristic methods and techniques for solving problems, including the complications associated with business models functioning.

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Formułowanie wariantów rozwiązań w negocjacjach w przedsiębiorstwie (koncepcja metodyczna i studium przypadku)

Author(s): Andrzej Kozina / Language(s): Polish Issue: 18/2014

The objective of the paper is to present the method of alternatives analysis in business negotiations. Firstly, various interpretations of such negotiations are described.Then theoretical and methodological assumptions of alternatives analysis in negotiations are characterized (the process and particular tools). Finally in the last part of the paper a case study is presented , concerning the creation and analysis of alternatives in investment negotiations between two building companies.

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Zarządzanie wartością relacji przedsiębiorstwa z rynkowymi interesariuszami – aspekt procesu tworzenia wartości

Author(s): Estera Piwoni-Krzeszowska / Language(s): Polish Issue: 18/2014

The management of the value of an enterprise’s relationship with market stakeholders consists in a well thought-out and organized creation of this value. The value of the relationship is generated through the delivery of relationship forging processes. A variety of factors affect these processes. Some of these factors are relational because they are affected by enterprises and their market stakeholders and directly affect the conditions and the course of the relationship. Knowledge of these factors and their importance in supporting the processes of winning, satisfying and retaining market stakeholders helps manage the value of relationships. The objective of this paper are theoretical considerations about the process of creating the relationships of enterprises with market stakeholders and empirical identification of the significance of relational factors that support this process. In order to achieve the objective the subject literature was studied and empirical research was conducted on 102 enterprises in Poland. The empirical studies have shown that relational factors that support the processes of forging of a relationship refer to the economic, strategic, behavioral and product dimensions of the relationship’s value.

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Możliwości pomiaru efektywności procesów w administracji publicznej z wykorzystaniem metod taksonomicznych

Author(s): Anna Ludwiczak / Language(s): Polish Issue: 18/2014

The purpose of this article is to present the possibilities of measuring the efficiency of processes in public administration offices in the context of quality management systems which operate in them and which are conformable to the requirements of BS EN ISO 9001:2009. The first part of the paper presents the results of the analysis of the possibility of measuring the effectiveness and efficiency of processes. Next, the article describes the results of the diagnosis implementation of measurement processes studied in marshal offices, for the analysis of these processes effectiveness. The study involved three selected marshals’ offices having implemented a quality management system complied with the requirements of ISO 9001. In these units a self-assessment based on the guidelines of ISO 9004, unstructured interviews with proxies for the quality management system and in-depth documentation studies were conducted. Studies showed an insufficient preparation of these units to measure the effectiveness of processes, including the implementation processes of administrative services. In the final part taxonomic meters are proposed to measure the effectiveness of processes .

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Skutki stosowania japońskich koncepcji i metod zarządzania w polskim przedsiębiorstwie produkcyjnym

Author(s): Mateusz Podobiński / Language(s): Polish Issue: 18/2014

The article attempts to present consequences using Japanese management concepts and methods which are based on research results from Polish company from Lower Silesian Voivodeship. The article presents the idea of chosen management concepts and methods. Basing on the literature and the author’s research results advantages and disadvantages of Japanese management concepts and methods in Polish production company are presented. The results of the research show that Japanese management concepts and methods have many benefits, but they need improvement. The author presents culture conditions that pose a difficulty in the implementation of Japanese management concepts and methods. The article shows characteristics of Japanese culture, which can be observed in presented management concepts and methods.

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Wartości jako socjopsychologiczna determinanta zachowań menedżerskich. Perspektywa dialektyczna

Author(s): Katarzyna Piórkowska / Language(s): Polish Issue: 18/2014

The article presents the considerations of managerial socio-psychological decisions (behaviour) in the context of managerial values confessed, though , in a particular dialectic approach (an attitude and behaviour as well as components of confessed values). The first part of the paper illustrates the attitude and behaviour as the exemplification of a dialectic approach. The second one deals with managerial values confesses and their impact on the managerial behaviour.

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Dezagregacja czynników w modelu poczucia satysfakcji zawodowej

Author(s): Agata Borowska-Pietrzak / Language(s): Polish Issue: 18/2014

The article presents the author’s attempt to conceptualize the model of a sense of professional satisfaction. Based on the analysis of HR literature, the author has made attempts to define (disaggregation and structuring) objective factors influencing the model of sense of professional satisfaction. There are distinguished 22 factors related to the content and context of work. This is a presentation of a method of calculating the level of a declared contractual employee satisfaction. In the introduction, there is a brief synopsis of construction of the model of a sense of employee satisfaction. For this purpose, there is described the differences between the concepts of satisfaction and the contentment, satisfaction measurement tools and list factors influencing job satisfaction.

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Eksport netto w polskich przedsiębiorstwach w 2010 roku.

Author(s): Zdzisław Wołodkiewicz-Donimirski / Language(s): Polish Issue: 21/2011

This article reports on the net exports of Polish private sector in 2010. It begins with a brief overview of the sources of foreign trade data in Poland. Next, the author analyses the export earnings and import expenditure of Polish companies broken down by sector, employment and foreign ownership. The article concludes with a brief discussion of the results of the analysis.

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THE CURRENT CRISIS APPEALS TO ECONOMISTS

Author(s): Omri Ibtissem ,Hamdi Mohamed Tilili / Language(s): English Issue: 2 (07)/2010

Our main objective within the scope of this work is to attempt to demonstrate that the current crisis has greatly challenged economists. Actually, many economists have assumed that the neoclassical theory has been involved in triggering the current crisis. Based on some assumptions inherent in the selfregulating capacity of markets considered to be as being "efficient" as well as on the rationality of economic agents, this theory has promoted the kindling production of some risk-management models. The latter have led to the proliferation of some toxic derivative products on the financial market. Hence, due to these reasons, this theory has not been able to predict the crisis. As for the Keynesians, they have responded by suggesting some practical solutions upon which the major recommendations of the G20 reside. In fact, these solutions have called upon the intervention of central banks and international organizations as well as the setting up of States Recovery Plans by the governments. Yet, the results achieved by these interventions are not yet satisfactory and these packages are harshly criticized of being short-term solutions tailored to cope with long-term problems. This from that perspective therefore, that the current crisis has challenged economists

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THE INTEGRATED MANAGEMENT OF THE COASTAL AREAS A "SOFT " PARADIGM OF THE ENVIRONMENT INTERNATIONAL LAW

Author(s): Abdmouleh Maher / Language(s): English Issue: 2 (07)/2010

Due to the excess of the production and consumption systems, the durable development (DD) became, after the Summit of Rio (1992), the keystone of the approaches related to the economy, society as well as the ecology. In fact, the interconnection between these three factors became too crucial in order to exploit the natural resources and, at the same time, to keep them for the future generations.It is in this context the Integrated Management of the Coastal Areas came into existence (IMCA ), just after the Summit of Rio within the frame of chapter 17 of the Diary 21 (or action 21), in order to save, protect and transmit our natural patrimony to the future generations. Since its development, the IMCA has become a source of ambiguities, not only at the level of its integration in the internal orders of the States but also at the level of its application (even by the developed countries).

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THE GLOBAL FINANCIAL CRISIS IMPACTS ON THE TUNISIAN ECONOMY: CONSTRUCTION OF AN EVALUATING INDICATOR

Author(s): Besbes Lobna,Neffati Mohamed / Language(s): English Issue: 2 (07)/2010

The main purpose of this work is to demonstrate that the recent economic crisis, which has sprung as a downturn in the U.S. financial assets market ever since August 2007, has taken a worldwide scope starting from the year 2008, the repercussions of which have continued to shake even the most robust economies till nowadays. It has spread all over Europe and Asia, thus affecting both the emerging countries as well as the developing ones. Hence, the major contribution of this article lies in assessing this crisis impact on the Tunisian economy, through the use of a composite index (GEI) selected from a panel of key macroeconomic indicators and treated by means of the Principal Component Analysis method (PCA). In fact, the achieved results affirm a mild economic recession explained by a drop in key economic factors, mainly external trade and factor incomes

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