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Viaţa ieşită din comun a unui om simplu: Árpád Mózes Szabó (1927-1987), II

Author(s): Csongor Jánosi / Language(s): Romanian Issue: 3-4/2014

This paper sets out to offer insight into the tragic destiny of a man who was always in search of a life with better perspectives, dissatisfied with what fate had in store for him, refusing the conventional ways and means to accommodate to the society of the time. The false interpretation of the possibilities of gaining recognition, the illegal ways chosen to reach his goals, left their mark on the subsequent life of the young man who at the age of 30 was awaiting the execution of death sentence and already had multiple experiences related to the prisons of the regimes behind the Iron Curtain. These antecedents, corroborated with the obvious repulsion toward the Communist regime have diminished his possibilities of existence, leaving him no other choice after his imprisonment than to struggle for survival within the system network. The almost two decades of cooperation with the Romanian secret police - although it brought him employment, place of residence, a more decent family life, travels abroad, personal success -, eventually became unbearable and he finally chose to emigrate. In the interpretation of events we have leaned mainly on the personal informative files, network files and investigation files kept at the Historical Archives of the Hungarian State Security and at the National Council for Research of Securitate Archives, on information obtained with the help of the oral history method, and last, but not least, on the documents kept by family members.

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Mărturii despre procesul colectivizării în România

Author(s): Octavian Roske / Language(s): Romanian Issue: 3-4/2014

In 1992 The Commission for the Investigation of Abuses and Petitions, Chamber of Deputies, started to collect information about the collectization campaign in Romania (1949-1962). The investigation looked for abuses committed during the campaign by representatives of local authority, party members, Militia and Securitate officers. The documents contain the answers of a victim of repression.

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Biografia unui şef din Securitate: Colonelul Gheorghe Enoiu

Author(s): Dumitru Lăcătușu / Language(s): Romanian Issue: 3-4/2014

This article examines the biography of Gheorghe Enoiu, director of the Penal Investigation Department of the Securitate, between 1963 and 1967, and one of the most notorious torturers from the Romanian Communist Regime. His celebrity is a consequence of the many penal investigations he conducted in his career. This study is structured in five parts (Gheorghe Enoiu – biographical aspects, The Portrait of Gheorghe Enoiu into the documents, The Penal Investigations of Gheorghe Enoiu, Justifying the crimes, and the End of a career). These sections present and analyse the most important biographical data regarding Gheorghe Enoiu, his biographical and professional trajectory, the way he was portrayed in documents by those who knew him, his main penal inquiries. In the „Justifying the crimes” section, Gheorghe Enoiu’s motives for his crimes were analysed and the last part depicts the closure of his career as a member of the Securitate.

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Lideri ai Partidului Comunist din România în arhiva Cominternului:Al. Daneliuk-Ştefanski

Author(s): Cristina Diac / Language(s): Romanian Issue: 3-4/2014

This paper tries to fill in at least a few of the many gaps in the biography of Al. Daneliuk-Ştefanski, the fourth general secretary of the Communist Party of Romania (C.P.R.). Romanian-language sources devote little space to that communist leader. The document above-published is an autobiography from Daneliuk-Ştefanski’s personal file existing in the archival fund related to R.C.P. from the Archive of the Comintern. In order to introduce the document, I presented the state of the art in Romanian historiography about Daneliuk-Ştefanski and I described the major parts of the document placing it into the historical context. Resuming, the document focuses mainly on the early years of his political carrier, when he lived in the pre-revolutionary and revolutionary Russia.

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„Revoluţia” tehnologică sovietică şi apariţia complexului militar industrial, 1945-1953

Author(s): Cosmin Popa / Language(s): Romanian Issue: 3-4/2014

Immediately after the end of the Second World War, under the strong influence of the atomic bombing of Japan, the Soviet Union implemented a complex program with the purpose of upgrading the technology of the Red Army. The atomic bomb, the construction of reactive armament and the anti-missile shield were among the pillars of the program for remilitarization of an important part of the soviet post-war economy. Being sure that the Soviet Union can only keep its war conquests by reaching the same level of military potential as the USA, Stalin began from 1945 an arming race, while subordinating the economic reconstruction of the country to its military objectives. The immediate result was the reaching of a superior level of technology in the construction of military gear, but also the foundation of a grand military industrial complex, which would substantially slow down the economic development of the civic society. In this way, the cohesion of a society which barely made it through the war and which was waiting for a set of reforms to relax the limits of the system was greatly damaged. Since the first years of the post-war era, while being sustained by an unbalanced economy and an exhausted society, the soviet military industrial complex has proved to be a much too heavier burden for the system as a whole. While gaining the Superpower status, exclusively because of the force of its army, Stalin would condemn the soviet communism and not only to a longstanding economic and social downfall, which would only be toned down by the ignorance of the West and the chance of the international economic cycles, but which would never stop entirely.

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Recenzii

Author(s): Flori Bălănescu,Ion Constantin,Claudiu Degeratu,Alexandru-Murad Mironov / Language(s): Romanian Issue: 3-4/2014

Book reviews

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Istoria ca un balast, XLII. 100 de ani de la hotărâtorul Consiliu de Coroana

Author(s): Radu Ciuceanu / Language(s): Romanian Issue: 3-4/2014

The article consists in the reflections of the author regarding the events that led to World War I. That was a war that ended a civilisation and marked the beginning of a turmoil in which the entire world was thrown into. Also, the author discusses the meanings of two crucial events: the visit of the Russian imperial family in Romania, on June 1, 1914, and the talks held in the Romanian Crown Council regarding the choosing of the political alliance – Antanta or the Central Powers.

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Secondary Economic Information of an Enterprise and its Computerized Arrangement

Author(s): Povilas Domeika / Language(s): English Issue: 5 (45)/2005

Economic information plays an important role in the management system of an agricultural enterprise. Many researchers have proved this information to make 60-70% of the information that is necessary for management of an enterprise. This information is the basis for the heads and specialists of an enterprise in constant analysis and control of economic-financial activity of the enterprise, in making management decisions that regulate this activity to obtain positive financial results. Economic information is not monolitic information. Accounting information makes the greatest part (up to 80%) of its structure. According to the stages of formation economic information is classified into primary and secondary information. Primary information is formed where economic processes and financial and enterprise management operations take place. Secondary information is the product (result) of primary information processing. Practically and in theoretical discussions it is called secondary information that is used in making and control of various management decisions. Quality of secondary information (accuracy, reliability and other indices) depends on means and methods to carry operations of initial data measuring, registration, transmission and processing. Possibilities of primary economic information computerization have already been analyzed (Domeika, 2003, et. al). Therefore, this article analyses theoretical aspects of computerized arrangement and use of secondary information (accountting information in particular). On the basis of research results published by Lithuanian and foreign scientists this article analyses the following issues: processes of enterprise accounting secondary information, as the bigger part of economic information, arrangement; forms of secondary information presentation for the user; reports (printed or shown on screen) content and its form design; methods of computerized data base (CDB) formation and rational use.

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Impact of Company’s Leverage on Financial Accounting Method Choice

Author(s): Danutė Zinkevičienė,Kristina Rudžionienė / Language(s): English Issue: 5 (45)/2005

One of the three main hypotheses of Positive Accounting Theory states “Ceteris paribus, the higher a firm’s debt/equity ratio, the more likely the firm’s manager is to choose accounting procedures that shift reported earnings from future periods to the current period”. This proposition is based on the statement, that a default on a debt contract is costly, so contracts that define a breach in terms of accounting numbers provide managers with incentives to choose accounting procedures that reduce the probability of a breach. They would like to choose procedures that increase assets, reduce liabilities, increase revenue, and decrease expense (i.e., are nonconservative). This hypothesis is being confirmed by empirical research conducted elsewhere, however, influence of leverage on accounting method choice has not been investigated in Lithuania. Correlation analysis indicated, that Leverage hypothesis was not supported in Lithuanian companies, because majority of firms independently from their debt/equity ratio choose income increasing accounting (depreciation of fixed assets and valuation of inventory) methods. Such a choice could be explained by unfavourable tax system for income decreasing accounting methods, also by companies’ attempts to minimise information production costs. While changing tax laws, increasing availability of companies financial accounting data, further research in this field is needed.

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The Employees’ Competence Development inside Organization: Managerial Solutions

Author(s): Ligita Vasiliauskienė,Diana LIPINSKIENĖ,Brigita Stanikūnienė / Language(s): English Issue: 5 (45)/2005

This article deals with the issues of employees competence development inside the organization that should not be treated as a simple course of educational events, but strategically considered and lifelong process based on self-analysis, planning, monitoring and reflecting one’s own and others’ experience both in an individual way and in collaboration. The analysis of research literature indicated some lack of management solutions that help to integrate both non-formal and self-directed (informal) methods of competence development. The first part of the article highlights the requirements the contemporary world of activity sets for employees with a special emphasis on transferable skills and personal traits. Alongside, the two possible ways of developing employees transferable skills inside organization are discussed. The first one is related to nonformal systematically organized training in organizations. The second one is informal, self-directed development of competence that is based on the theory of experiential learning and emphasizes employee‘s reflection skills. The second part of the article is devoted to the discussion on the managerial solutions for developing employees’ competence by combining both non-formal training and informal learning approaches. For this particular reason the theoretical model of developing employees’ competence inside organization, which embraces the managerial solutions for both non-formal and informal competence development and highlights their interrelatedness, is presented.

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Concepts of Strong Comparability and Commensurability Versus Concepts of Strong and Weak Sustainability

Author(s): Remigijus Čiegis,Raimondas Čiegis,Edmundas Jasinskas / Language(s): English Issue: 5 (45)/2005

The possibilities to evaluate sustainability are essential for sustainable development. In this article some theoretical concepts, essential for evaluation of sustainability, are analysed. As the objectives, for this the content of concepts of strong comparability and commensurability and strong and weak sustainability are critically investigated. First, the essence of the sustainability concept is discussed. Then the role of strong comparability and commensurability concepts in evaluation of sustainability are analyzed. The role of capital factor in strong and weak sustainability concepts is elaborated. As the methods of the research, logic abstraction, which encompasses generalisations on theoretical systems analysis of the problems of sustainable consumption and production, according to the conclusions and reasoning of scientists from other countries was used in the article.

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Lease vs. Borrow Problem after Tax Reform in Slovak Republic

Author(s): Ján Derco,Michal Šoltés / Language(s): English Issue: 5 (45)/2005

The paper deals with the problem of effectiveness evaluation of long-term property financing through financial leasing, emphasizing the application of quantitative methods within this area. The aim was to focus on defining the financial flows relevant for the analysis, as well as on the derivation of the basic model of the financial leasing effectiveness. The aim of the presented paper is to elaborate the methodology for evaluation of effectiveness of financial leasing under the conditions prevalent in the Slovak Republic. The review of literature devoted to valuation of leasing contracts indicates, that consensus in the field of suitable methodology for valuation of leasing investments does not exist. The authors above mentioned corresponded to tax modification of financial lease before adoption of tax reform in Slovak Republic, when the lessor amortized the lease subject and transferred the benefits of lease mode of depreciation indirectly on lessee in the form of lease payment, representing for him the fully acceptable tax item. For conditions stated by regularization of financial lease and practical use the formula needs further modification.

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The Development of Enterprises Network in a Region: Theoretical Aspects

Author(s): Raimonda Minkutė-Henrickson,Vilma Tamulienė,Eglė Kazlauskienė / Language(s): English Issue: 5 (45)/2005

The article presents theoretical substantiation of the aspects enterprise network development: to prove, on the one hand, that peculiarities of enterprise network formation and functioning influence the possibilities of its development in a region, on the other hand, the development of enterprise network gives positive incentives for the region to renovate as well as it influences regional development. Theoretical premises of enterprise network formation and development are related to the statements and attitudes developed in the theories of interorganisational relationship network and clusters. The discussed theories are not analysed completely, here are presented only the statements that allow best disclosing the theoretical premises of enterprise network formation and development in a region. Different definitions of enterprise network are formulated in the process of theory and conception analysis, causal coherences of enterprise network and regional development are considered. The theoretical analysis has shown that the positive regional development can depend on interorganisational relationship, which, by increasing flexibility of territorial structure of enterprises, determine that partnership of enterprises (long-term cooperation) positively influences the development of the region when it is treated as the network of enterprises well accommodating to the needs of local community.

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Application of the Theory of Decision-Making to Decisions about Creative Advertising Strategy

Author(s): Kristina Vasiliauskaitė,Bronislovas Čereška / Language(s): English Issue: 5 (45)/2005

The article analyzes theoretical aspects of making decisions concerning creative advertising strategy. Problems related to making decisions about creative advertising strategy are relevant to both advertising agencies and advertisers, who increasingly focus on creation of advertising, which is considered to be the main means for gaining distinctiveness in the market oversaturated by advertising. In the article a creative advertising strategy is defined as the part of the general advertising strategy formed in cooperation between the advertiser and the advertising agency, a complex of interrelated organizational and creative decisions aimed at presenting product or service, conveying brand position, and influencing consumer and distinguished by the catalyst effect. The Theory of Decision-Making is applied to this new and understudied subject – creative advertising strategy (hereinafter – CAS). The purpose of the present article is to assess applicability of the Theory of Decision Making to making decisions about creative advertising strategy and to identify opportunities for increasing the efficiency of this process. The article details peculiarities of making decision about creative advertising strategy arising both from the complex and dynamic object of study and from participants in the decision making process. CAS decisions are categorized as belonging to the administrative model: they are characterized by relatively high uncertainty. There is another aspect, according to which management decisions may be classified – a number of participants in the process of decision-making. In terms of the number of participants, CAS decision belongs to the collective decision type. The participants include an advertising agency and advertiser, representing two independent organizations with different interests. CAS decision making process is analyzed by identifying the main stages of the process, and clearing the content of each of these stages. Proposals for structuring the process and recommendations concerning application of decision-making methods are provided. The article reveals a new and understudied aspect about CAS.

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Activity of Economic Interest Groups in the EU Institutions

Author(s): Vaidas Gaidelys,Andrius Nikitinas,Andrius Guzavičius / Language(s): English Issue: 5 (45)/2005

An economic subject participating in the activity of economic groups and supplying access goods can choose one of the strategies that could influence the institutions of the European Union. The choice of strategies is conditioned by the participation of the subject in economic activity and the comparative analysis of the results of the economic costs and benefit obtained. The economic costs of the access goods supplied by economic interest groups and the impact goods supplied by the European Union administration institutions and the comparison of their profitability precondition the rationality of the strategy choice of an economic subject. The results of the analysis of economic costs allow to more exactly evaluate access goods supply considering the main three access goods types and four types of the main suppliers of access goods. The function of the supply of access goods by economic interest groups is defined as the dependence of impact goods quantity on the quantity of access goods. This function is dependent on the kind of an economic interest group. The article presents the main four types of economic interest groups, that allows to more precisely evaluate the supplied impact goods with respect to economic and social costs. The article presents the analysis of the results of foreign and Lithuanian researchers as well as the activity of economic interest groups and the evaluation of the benefits of the access goods supplied by different EU administration institutions. Distinguishing the European Union Parliament, Commission and the Board as the main governing institutions as well as taking into account decision making algorithm, it has been possible to more precisely evaluate the profitability of the commodities supplied by economic interest groups. The analysis results obtained by the authors of this article in the field of interrelationship of the European Parliament and national groups of economic interests have revealed the influence of these two groups in representing national and common European economic interest.

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Comparative Testing of Product Quality and its Practical Potentiality in Lithuania

Author(s): Justinas Adomaitis,Juozas Ruževičius / Language(s): English Issue: 5 (45)/2005

The main purpose of this article has been to prove the importance of comparative testing of consumer products as a means of consumer information and consultation, to analyse its methodology and impact on market structures as well as on the behaviour of companies and consumers, and to determine possibilities for the practical application of comparative testing in Lithuania. The key research objectives have been to analyse the framework of Lithuanian consumer organisations and their capabilities to perform product testing. In addition to this, the peculiarities of the consumer market as well as the need for product information, which are both important factors for product testing, have been overviewed. Utilising comparative product testing methodology and research on how test results could be applied, it can be said that the formation of an independent, wellinformed consumer base that is able to make calculated decisions requires planned and concentrated government efforts. Comparative product testing is one of the tools available for consumer education and information, its significance and effectiveness in creating a society such as this cannot be denied. When creating a comparative product testing system in Lithuania we need to take into account the experience of other Western countries in this field, as well as the potentiality of Lithuanian institutions to prepare and conduct testing of certain products. Research shows that at present in Lithuania these are food products which lend themselves most readily to product testing – services fare worst. From a technological and economic viewpoint, cooperation between the Baltic States and any prior specialisation in this area would be useful when conducting product quality comparative testing.

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Autoregressive Conditional Skewness, Kurtosis and Jarque-bera in Lithuanian Stock Market Measurement

Author(s): Gediminas Dubauskas,Deimantė Teresienė / Language(s): English Issue: 5 (45)/2005

Most of the statistical tools are designed to model the conditional mean of a random variable. The tools described in this article have a rather different purpose – to model the conditional variance, or volatility of a variable. There are several reasons to model and forecast volatility. First, we need to analyze the risk of holding an asset or the value of an option. Second, forecast confidence intervals may be time-varying, so that more accurate intervals can be obtained by modeling the variance of the errors. Third, more efficient estimators can be obtained if heteroskedasticity in the errors is handled properly. Autoregressive Conditional Heteroskedasticity (ARCH) models are specifically designed to model and forecast conditional variances. The variance of the dependent variable is modeled as a function of past values of the dependent variable and independent, or exogenous variables. These models are widely used in various branches of econometrics, especially in financial time series analysis. This article analyses GARCH and ARCH models’ two main characteristics: skewness and kurtosis.

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Decisions Related to Planning of Public Relations in Enterprises

Author(s): Lina KAZOKIENĖ,Jurgita Stravinskienė,Ignas Rumbutis / Language(s): English Issue: 5 (45)/2005

This article highlights the importance and the essence of public relations, it also discusses the planning of public relations within the theoretical level. It emphasizes the importance of systematic and purposeful planning of public relations to company‘s activities. Public relations were properly researched by: F. Kotler, W. G. Zikmund, M. d‘Amico, H. L. Zankl, L. C. Hon, S. Harisson and others. The importance of public relations comes out when conflicts between company and public are being solved, when a positive image of company is being formed, when promoting the brand of company‘s goods, demonstrating social responsibility of company, when gaining the confidence of consumers and their loyalty, when ensuring the efficiency of marketing programme.Theoretical studies of public relations highlighted a broad scope of its usage, big influence on the efficiency of marketing programme and the importance when public relations with market members are concerned. But the current situation in Lithuania related to public relations, according to different sources, allows to state that this activity is being developed episodically, it receives little attention, because the importance of public relations on the increase of company‘s efficiency is not understood fully. Inconsistent public relations may guarantee short results, to form doubtful relationships with purposive groups. Basing on the empirical research carried out in 2005 (Rumbutis, 2005), we may state that most Lithuanian enterprises employ intense public relations, but only 63% of respondents have formed the strategy of public relations, others have no strategy at all. The benefits of public relations manifest themselves only in the long run, activity results are hardly corrected and it is rather difficult to evaluate the efficiency of the programme, so the process of public relations planning acquires specific meaning. Public relations become a concurrent part of any company‘s strategy that wants to gain public loyalty or good name. In practice, it is difficult to implement the programme of public relations and this determines irrelevant importance of public relations within the context of company‘s strategy. Besides, a lot of companies wrongly interpret the concept and the functions of public relations.

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ÇUKUROVALI ÂŞIK ALİ ANBARCI’NIN YÖRÜK ÜSTÜNE TÜRKÜLERİ

Author(s): Ayhan Karakaş / Language(s): Turkish Issue: 01/2013

The tradition of minstrelsy and the literature of minstrelsy are of vital importance in terms of Turkish folk literature and Turkish culture. As a representative of this tradition, ashighave become an important representation of our thoughts and feelings from past to the future. The tradition is still continued in Çukurova region. Under the perspective of this tradition, ashigfrom Çukurova not only present old ashig master works but also present new works. Ashig Ali Anbarcı has an important place in Çukurova’s minstrelsy tradition. Ali Anbarcı, who has many works, is one of the (badeli) ashigs. Among the works of Ashig Ali, the folk songs, of which subjects are the lives of Yörük people, are notable. In these folk songs, data about the origins, daily lives, traditions, customs and beliefs of Yörük can be encountered. In this study, Ashig Ali Anbarcı’s folk songs, which he sings for Yörük people, are going to be examined thoroughly.

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1919-1920 YILLARINDA MÜFETTİŞLİK MÜESSESESİ

Author(s): Ökkeş Narinç / Language(s): Turkish Issue: 01/2013

Inspectorate was a mission which was executed in various purposes at Anatolia before the National War of Independence Period, during the National War of Independence years and after The Republic of Turkey establishing it’s governmental structure. The period of the years between 1919 – 1920, when the activities between The Ottoman Empire and the Occupation Armies started and lasted, will be addressed in this article. The war during the years of 1914 – 1918 was concluded with the defeat of the group which The Ottoman Empire was included. “The Sanction Rights of the Winners” which is the unavoidable fact of the History of Wars, has been enforced in Anatolia with the Armistice of Mudros in 30 October 1918. The national resistance movement has started as a reaction against these occupation armies in Anatolia where it was the practice zone of these sanctions. During this reaction period the Inspectorate Establishment, held a role as an institution built with the purpose of having Anatolia under the control of Ottoman Empire with the demand of the occupational armies. The most known one of these inspectors who were assigned to Anatolia with this purpose was the Inspector of the 9th Army, Mustafa Kemal Paşa.

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