Adina D. APĂTĂCHIOAE
 

Moneda este un element esențial al vieții economice și sociale. Cu sau fără valoare instrinsecă, dificultatea definirii acestui concept s-a dovedit a fi atât atât pentru filozofi, juriști, istorici, economiști, chiar și matematicieni, cu atât mai mult cu cât banii sunt caracterizați de o permanentă modificare a formei lor de existență. În aceste circumstanțe moneda este percepută ca numerar, mijloc de schimb, unitate de conservare a valorii, modalitate de plată, unitate de cont, o modalitate de cuantificare a averii, un simplu activ, o referință a valorii adăugate, o instituție sau o combinație între toate acestea. Studierea naturii monedei depășește aria economică, circumscriindu-se, de asemeni, pe aspectele sociale, politice, filozofice, și psihologice. Acest studiu urmărește să evidențieze latura proeminentă a monedei în calitatea sa de instituție, comparativ cu cea de mijloc de plată, cu toate că originea acesteia se regăsește în exercitarea funcției de mijlocitoare a schimburilor. Analiza literaturii de specialitate evidențiază că teoriile monetare susțin că moneda este un mediu comun de schimb pe care participanții pieței îl acceptă ca urmare a unei convenții, însă , în absența unei recunoașteri statale, această instituție reprezentată de bani nu ar putea satisface cerințele și nevoile pe care le implică comerțul în evoluția sa. Moneda ca instițuție conferă suveraneitate și prin urmare trebuie raportată la o autoritate monetară, fapt care conferă mai multă credibilitate în acceptarea și realizarea schimbului, cu efecte benefice la nivelul unei economii, atât prin prisma aspectelor sociale, cât și economice și materiale.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Moneda, Instituție, Mediu de Schimb, Valoare, Funcție
  • Final revision and acceptance: 29th October, 2013
Cătălina Mihaela N. BĂDOIU
 

You cannot compete in time with airlines on transcontinental runs, but you can outstrip them in comfort, safety, dependability of service, and also show the passenger the countryside. This, we believe, is a permanent market (Edward G. Budd Jr, speech before the American Association of Passenger Traffic Officers, Chicago, 24 April 1957) After numerous studies made by various scientists, after 1800, it has been concluded that people would function more efficiently if they cooperate. However, not only families and communities, but also educational systems encourage competition, because it is seen as the only way to achieve success, by doing that, the power of cooperation is completely ignored. Still, from an economic point of view, cooperation and competition represent essential elements of progress, both being parts of the corporate culture. This paper proposes research in the evolution of alliances in airline companies, the regulations of the domain, with consideration of a competitive labor market, the efficiency and the benefits among consumers.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: airline business, competitiveness, cooperation, air transport, corporate culture, market
  • Final revision and acceptance: 29th October, 2013
Daniel BRÎNDESCU – OLARIU
 

The information supplied by the cash-flow statement represents an important basis in the decision-making process for all the stakeholders of the company. The utility of the cash-flow statements built through the direct method is superior to that of the cash-flow statements built through the indirect method, but the direct method is employed with a significantly lower frequency because of the difficulty in accessing the required accounting data. A study conducted over a sample of 50 companies from the Timis County concerning the methods employed for the construction of the cash-flow statement reflects o preference for the direct approach in forecasts, as in such situations the accounting data is easier to collect. Still, in practice, the cash-flow statements developed through the direct method are often incomplete, which makes the explanation of the cash variation impossible. The current study proposes a cash-flow statement model developed through the direct method and tested through simulations within a software application specially conceived for this purpose.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Cash-flow, Financial statements, Financial management, Financial analysis
  • Final revision and acceptance: 29th October, 2013
Mariana G. BUNEA
 

The Gradual collapse of financial markets in the European Union since the fall of 2008 and economic crises at the credits portfolio level that followed, were generated by the several factors, often interdependent, both macroeconomic and microeconomic level, finally leading to the accumulation of excessive risk in the financial system. This excessive risk was partially caused by the deficiencies in Corporate Governance of the Financial Institutions and the especially banks deficiencies. Even if we can’t put down to the Corporate Governance crisis started, yet nonexistent or inadequacy of effective control mechanisms have determined to the excessive risk-taking by most credit institutions. This article aims to evaluate the application of Corporate Governance principles of the significant players within the Romanian banking system. The research methodology was based essentially on the technique of using the questionnaire, on Corporate Governance documents remarks published on the banks analyzed websites and on the using scoring methods in evaluating the application of Corporate Governance principles.

  • Type: Traducere din ”Cross-Cultural Management Journal” / 2013
  • Published on: 20th November, 2013
  • Keywords: Corporate Governance, Banking system, Supervisory authorities, Risk management, Audit, Shareholder structure
  • Final revision and acceptance: 29th October, 2013
Veronica A. BUTNARU, Svetlana I. COJOCARU, Tatiana M. Tofan
 

This article proposes a new model for understanding leadership in the public sector. Public sector leadership should respond to the real and daunting challenges facing governments and enhance their capacity to deal with them. The key factor here is to differentiate between leading and managing. Leaders in the public service need to be constantly reminded of the need to go beyond management. Leadership is an important and crucial variable that leads to enhanced management capacity, as well as organisational performance. Leadership in public sector is accepted to be an important component of good governance in general and good public governance in particular. In this context, this article will present recent developments in leadership literature with a view to highlight significance of public leadership while also providing food for thought for public leadership in the Republic of Moldova.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: leader, development, leadership, public leadership, public sector, public service, good governance, management capacity
  • Final revision and acceptance: 29th October, 2013
Larisa Ileana CASANGIU
 

There is, in the Wallachian dialect, a few words which give its specificity and ennobles it. They are not found in the rest of dialects and may be considered idiomatic, because they are untranslatable (in the sense of total equivalence). Some are lexemes with the singular form, others are new meanings of some existing phrases in Romanian literary. Popularization of these lexical items through this article aims at knowledge and their integration into generalized use of the Romanian language, pointing their idiomatic character. The Wallachian dialect should not be regarded as having privileged status among other dialects, but as a linguistic resource that allows nuanced and creative expression at the national.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: words, to ennoble, ethos, Wallachian dialect
  • Final revision and acceptance: 29th October, 2013
Silvia CHEIANU
 

In the process of radical transformation of contemporaneous society the all social and political structure has modified, all political and social institutes inclusively family has modified, too. Family, as an integral part of social system, reflects all the process, which take place in society. Because the family is the basic institute which is accountable for political socialization process, in the Republic of Moldova a special attention is given to family. In the family young people receive those emotional conditions, that knowledge and formation of abilities, that far are on the base of process of socialzation and political socialization, as a process of formation political culture and general human culture. The family, which ensures affective circumstances where social relations are established, is the base of these processes. In the family ensure social iden¬ti¬ty of person which contributes to formation basic behavior acquirement of the person in society. Thanks to emotional-affective factor, the family is institution where the children has better conditions for assimilation of useful acquirement for life, and for integration in political domain.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Socializare,socializare politică,Migraţia,Centrarea pe individ,
  • Final revision and acceptance: 29th October, 2013
Cristina CIURARU-ANDRICA
 

Prolonging working lives, in the context of an ageing population, has been seen as a good way to improve, on the one hand, the financial sustainability of the public pension system and, on the other hand, the adequacy of the pension benefit. As the literature has shown, even when measures for extending working lives have been taken, the characteristics of the national pension system (especially those of public pension system) deliberately or inherently affected the labor market exit of older workers. Thus, through an econometric analysis, we estimate the relationship between the participation rate of Romanian older workers and certain characteristics of the Romanian pension systems (but not only), hoping to complement a more general literature on the effects of pension systems on retirement decision.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Participation rate, Older workers, Pension systems
  • Final revision and acceptance: 29th October, 2013
Alina COSTIN
 

In this article I have tried to look into the situation of professional integration at disadvantaged categories of Arad County. The employment policies implemented in our county have succeeded to counterbalance the labour market imperfections and poor employment of Roma people and detention released people. The employment programme shows however, high contradictions between targets on employment growth among risk groups and indicators of labour market integration. The present study was conducted through a thorough documentation of reports and statistics provided by the AJOFM (The County Employment Agency for Employment) but also by interviewing Arad target group.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: disadvantaged categories, professional integration
  • Final revision and acceptance: 29th October, 2013
Andrei DIAMANDESCU, Mihaela SUDACEVSCHI
 

The quality management is one of the methods to optimize the relation between the products quality and the costs involved. In quality management, the basic principle is that through a moderate increase in costs to prevent defects, ultimately is achieved a substantial decrease in costs due to them and their remedy, finally to obtain not only an increase in products quality, but also a reduction in the costs involved. Starting from an initial level of products and services quality, the quality management aims to ensure continuous improvement of their quality, in terms of mobilizing all human and material resources available, using the balance of quality as a tool. In each company must exist continuous quality improvement programs that take into account the developments registered in the entire world. These include marketing research and the creation of some technical and economic databases to similar products on the market. Also, the companies must establish their own quality standards, which will detail the qualitative long – term objectives.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Costurile calitatii, Utilitate, Evaluarea calitatii, Costuri de evaluare, Costurile sanselor pierdute
  • Final revision and acceptance: 29th October, 2013
Victoria FIRESCU, Diana BRÂNZĂ
 

The paper aims to determine the level of voluntary disclosure of relevant information in accordance with the corporate governance code by Romanian companies listed on the stock exchange. Study methodology is based on both fundamental research on corporate governance theory and the empirical study on critical analysis of the principles of corporate governancedisclosure in annual reports of 20 listed companies BVB The results of the empirical study confirm that the executive management of the majority of Romanian listed companies do not realize the benefits of corporate governance and consequently ignores the relevant disclosure on its basic principles. This paper can be a useful material for other future studies on the measurement of corporate governance practice Romanian companies.

  • Type: Traducere din ”SEA - Practical Application of Science” nr. 2 / 2013
  • Published on: 20th November, 2013
  • Keywords: Theories of corporate governance, Principles of corporate governance, Measurement of corporate governance
  • Final revision and acceptance: 29th October, 2013
Blanca S. GRAMA
 

The dynamic features of the labor market outline the perfect background in which organization are constantly dealing with the necessity to implement change in strategy, structure, processes or culture. On this background the factors that can damage the process of organizational change receive more and more attention. Cynicism in organizational change is a possible source of resistance which starts to capture researchers interests. Organizational cynicism research represents a new subject in the specialized literature of Romania. Research on this topic show that organizational cynicism is the result of attitudes made out of beliefs, affects and behavior toward organization. On the basis of the reviews and conceptualization we propose a research agenda of cynicism on organizational change.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Cynicism, organizational change
  • Final revision and acceptance: 29th October, 2013
Blanca S. GRAMA, Ciprian I. RAULEA
 

The changes in paradigm made in education lately have brought new prospectives on the integration of university graduates on the labor market. The approach focused on developing skills and scientifically validated evidence prompted us to approach the issue of university graduates skills needed in order to integrate on the dynamic labor market. The analysis made led us to assess that for graduates as well as for employer the specific competences, acquired during the license and master program are as important as the transversal competences, skills. Our research is based on an analyze of master graduates point of view regarding the skills they developed during their studies and also the perspective of their trajectory after finishing studding, degree of employability on the field, concordance between the occupational skills covered and those required on the labor market and efficiency of traineeships as a rapport between personal development and knowledge.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Labor market, competences, personal development
  • Final revision and acceptance: 29th October, 2013
Veronica Ioana ILIEŞ, Paul-Alexandru FĂRCAŞ
 

University branding is a concept that has gained popularity all over the modern world. In this context we believe that university branding will gain popularity in the next years in Romania too. The idea of branding a higher education institution occurs within a context that is characterized by the economical crisis, by a decreasing number of potential candidates/students, a low rate of high school final exam graduation and a lack of interest for the academic field. However, despite these factors, there are some universities that are doing observable efforts through the use of branding guidelines, visual designs and creative messages. In this article, we present and analyze aspects of a branding process of two Romanian Universities, Babes-Bolyai University from Cluj-Napoca and Alexandru Ioan Cuza University from Iasi. Based on this analysis we believe that competition between higher education institutions is going to depend on the power of brand

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: branding, university branding, Romania, Babes-Bolyai University, Alexandru Ioan Cuza University
  • Final revision and acceptance: 29th October, 2013
Corina AnaMaria IOAN, Florin Alexandru LUCA, Constantin SASU
 

Personal brand is a relatively new term in marketing, and share of interest occurs in relation to the two components: on the one hand the individual human being, and , on the other hand, marketing efforts on which each of us make to be "otherwise", to be choose by the clients. The personal brand concept means a type of marketing wich is overused more and more frequently in the last period. In this context it should be need to translate the strategies used by organiyational brands for the development, consolidation, development the brand on the individual level. The distinctiveness and, at the same time, the variables of each of personal brand resides in the features of economic, social, educational, financial, economic, political, religious or any other kind, different from individual to individual.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Personal brand elements,identity of personal brand, brand types, personal brand comunication channel
  • Final revision and acceptance: 29th October, 2013
Corina AnaMaria IOAN, Florin Alexandru LUCA, Constantin SASU
 

In Romanian contemporary society personal brand is taking shape as a concept of topical interest which might arouse increasingly interest of marketing.specialists We propose to highlight the practical significance of personal brand in most fields, apart from the theoretical aspects that personal brand implies. On the premise that anyone has or can build a personal brand, the study is hereby established as the starting point in the formulation of strategies for the development of personal brand, valid by default for implement a personal development, strategies depending on the professional and personal enviroment, level of education, material resources or other variables.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: personal brand, personal marketing, personal development, proffesional brand, career marketing
  • Final revision and acceptance: 29th October, 2013
Tudor IOAN
 

Mass-media structures human experience in the positive or negative meaning of the word. Narrative structures of the most various types of media genres allow us to identify and to understand the context, complication, evaluation, heroes and the opponents in our own existence. The general supremacy manifested by the newspapers, radio and television, that make up our total environment, can be explained by means of some fundamental structural features: a behavioural model, a fleeing space, a tool of affiliation etc. Mass-media confirms the identity by contributing to the mental health of the human being as well as our society. The neologism “super media” extensively used in the last decade makes but to confirm an undisputed contemporary phenomenon: the pressure of mass-media. The mass-media establishes the "agenda" of public opinion and, even if it does not also influence HOW to think, it precisely indicates the relevance events, in other words influencing us what to think about, by penetrating in our cultural system.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: mass-media, communication,"super-media"
  • Final revision and acceptance: 29th October, 2013
Viorica IOAN
 

In the current economic situation, the issue of the bank risk management is becoming more present, and the notion of "risk" gets increasingly complicated and controversial meanings.Credit analysis implies, the bank, based on information provided by the accounting documents provided by the client and relevant information from different sources to assess whether the client has the creditworthiness needed for credit, if he has the capacity to pay their debts and to assume them by signing the credit.Thus, the bank aims to limit the maximum exposure to credit risk. Given the complexity of risks in banking activity, customer creditworthiness is an important area of research and application. We considered extremely important in analyzing the creditworthiness of customers both lending decision and determining banking and financial performance, focusing on the relationship risk-banking performance. This relationship is relavant for a trader whose specific activity involves a degree of risk in proportion to the potential gain from the operation undertaken.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Creditworthiness, Performance, Risk, Management, Profit, Credit
  • Final revision and acceptance: 29th October, 2013
Ion Gr. IONESCU
 

The financial crisis is a global phenomenon that has marked the evolution of all economic sectors. The drastic change of the consumer behavior has led the trade companies to choose between two survival strategies: the product development strategy and the exit strategy. Carrefour company bases its strategy on five values deeply rooted in the consumer`s conscience: an aggressive pricing policy, based on discount; a range of 50000 items sold under the concept “everything under one roof”, quality, modernity and innovation. The strategy rests on three pillars: customer orientation, transformation and innovation. The product policy is focused on exploiting the products which belong to Carrefour trademarks and the pricing strategy allows the customer to purchase a variety of quality products, at low prices. The promotions acquire an aggressive tint in the company`s marketing strategy, the success being guaranteed by their ability to allow consumers to maintain a regular and economical consumption. For this company, the knowledge of the customer`s psychology is an advantage which allows the implementation of some psychological trics for sales growth. The strategies implemented by Carrefour enable the company`s survival in a changing competitive environment and generate profit. This result proves that Carrefour deserves the market leading place.

  • Type: Traducere din ”SEA - Practical Application of Science” nr. 2 / 2013
  • Published on: 20th November, 2013
  • Keywords: The consumer`s behaviour, Marketing mix, Transformation
  • Final revision and acceptance: 29th October, 2013
Gabriela V. KELEMEN, Fausto PRESUTTI, Mariana NOREL
 

The training of future preschool and primary school teachers at a high quality level is a main goal of our institution and all our efforts are channelled towards fulfilling it. Being a teacher is a science, a science based on competences acquired while attending well-structured lectures that mingle theoretical knowledge with practical assignments. Students acquire knowledge, abilities and develop field related competences during initial training but three years of study are not enough. The Law of Education regulates the following amendment: in order for a teacher to be well trained to meet the requirements of the third millennium it is necessary for him/her to continue the training in level II i.e. master degree, which provides additional competences. In this article we discuss a master programme developed within an European project that offers educational training according to the requirements of a high quality training both practical and theoretical. The components of the Master programme entitled Psychopedagogy of early education and young schooling containa curriculum adjusted to the requirements of a competitive higher education, the courses and seminars are the result of a thorough analysis of different educational models that have been implemented in other European countries. Currently, we are at the end of the first year and we want to share the good practices obtained so far.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: competences, teacher for the third millennium, performances, requirements, professionalism
  • Final revision and acceptance: 29th October, 2013
MATEI ȘTEFAN
 

Acest studiu are caracter exploratoriu și explicativ, propunându-și să realizeze o analiză a relației dintre producatorii de vin din România si distribuitorii de bauturi alcoolice . Concret, se identifică factorii ce contribuie la crearea unei relații de success între producatorii de vin si distribuitorii. Vom analiza sistemul de vanzare ‘’3 –tier’’. Potrivit acestui sistem producatorul de vin sau furnizorul reprezinta primul nivel , distribuitorul al doilea , iar retailerul joaca rolul din al treilea nivel . Din această configurație este esențială stabilirea unei relații eficiente cu distribuitorul.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Vin , marketingul vinurilor , distribuitori , parteneriate , relație de afaceri , canal de marketing
  • Final revision and acceptance: 29th October, 2013
Ortansa FLOREA (MOISE)
 

This present piece of work is putting up for analysing the supply and demand of workforce in Romania. The analyzed period is 2010 – 2013, being considered a period of unassuming economic growth, some of the companies being able to develop their activity during this period of time. The references are provided by The National Institute of Statistics. After analyzing the provided information, it is established that the rate of unoccupied jobs has been increased at 0,7 % in 2013. The area having the biggest rate is “Technicians and specialists in technical domain” (0,97 % ), followed by “ Unqualified workers”. It will be analyzed the population belonging to highschool education, because the rate of unoccupied jobs has a high percentage (0,95 %) for the domain of unqualified workers.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: cererea, oferta, forta de munca, piata, populatie scolara
  • Final revision and acceptance: 29th October, 2013
Florin-Alin OROS
 

The religious unification around year 1700, betweeen a part of the Orthodox believers from Transylvania and the Church of Rome, of Catholic religion, had represented an event that left a profound spiritual mark on the Romanian and Transylvanian population. The efforts for a Unification had started under the Orthodox bishop from Transylvania, Teofil (1692-1697), a part of the Orthodox priests being willing to accept it for a series of rights and benefits. These efforts could not be accomplished because of the sudden death of the bishop in 1697. As a result of the endeavours of the next bishop of the Romanians, Atanasie, a part of the Orthodox believers had joined the new Greek-Catholic communion around 1700-1701. There is no doubt that this historical and religious endeavour was not an easy one, Atanasie being compelled to „sail” in the muddy waters of the religious structure in Transylvania. This oscillation between the Orthodox and Catholic religions, under the strict supervision of the Imperial authorities from Wien, had triggered the completion of the religious Unification at the beginning of the 18th century and the development of the Greek-Catholic church in Transylvania.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Unification, Catholicism, Orthodoxy, Romanians, Greek-Catholic church
  • Final revision and acceptance: 29th October, 2013
Cristina PARASCHIV
 

Purpose – This study aims to highlight the novelty brought by the institution of fiduciary contract regulated by the New Civil Code. Design/methodology/approach – Using comparison method, the study empirically examines the institution of the fiduciary contract, the impact of this law institution on the business environment, the conditions of validity of this contract and its effects. Findings – The study demonstrates that the Fiducia is a progressive institution, a legal warranty instrument and a good business opportunity, but which is not widely used. Practical implications/originality/value – Taking into account that the Fiducia is a major innovation especially in banking practice, it is necessary to harmonize the regulations of the New Civil Code with other special regulations, to prevent negative interactions that Fiducia may have with insolvency law, banking law or corporate law.

  • Type: Traducere din ”Cross-Cultural Management Journal”
  • Published on: 20th November, 2013
  • Keywords: fiduciary contract, warranty instrument, banking practice, lawyer
  • Final revision and acceptance: 29th October, 2013
Emilia PASCU, Petrobela Sonia NEDEA
 

The emergence of the concept of sustainable development and thus led to increased interest in environmental issues (environmental). Sustainable development of products and processes involves reaching requirements of the present without compromising the ability of future generations to meet their own requirements. Practice eco-design aims to improve the product to determine a life cycle energy savings, waste, radiation and toxins. Sustainable product design must, however, include ecological service concepts such as using associated products, leasing ambient and sharing. Not neglected ethical and social issues that arise in the process of sustainable design. Sustainable development aimed at combining the long term, in the necessity of production and consumption, on one hand and a favorable environment for the protection of life, on the other hand. This philosophy also marks the transition from the preventive remedies. The whole economic activity of an organization is reflected on the environment but through eco-conscious management that can manage the actions that have or may have an effect on the environment. Its purpose is to protect natural resources, reduce pollution and environmental risks and preserving the health of employees and the surrounding population.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: environmental protection, sustainable development, environmental quality, ecological design
  • Final revision and acceptance: 29th October, 2013
Camelia PAVEL
 

Advertising is a form of communication that through the mobilizing power of words and images in the human consciousness, trying to seduce, influence and push anonymously consumer to an unnecessary over-consumption. Because in his approach, advertising uses various means of persuasion and influence, it is often associated or confused with three types of discursive practices of public character, making up a terminological triangle extremely complex and controversial: propaganda, persuasion, manipulation. This flagrant confusion is caused on the one hand by ignorance and on the other hand by the fact that advertising, as well as propaganda, persuasion or manipulation, seeks "mental directing of the masses", but obviously with different means and ends. The article provides a number of issues involved in defining propaganda, the aim being removing ambiguity that surrounds this concept and a better understanding of its very real effects on human lives. In addition, the paper highlights the similarities and differences between propaganda and advertising. Finally conclusions were outlined.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: propaganda, advertising, persuasion, influence
  • Final revision and acceptance: 29th October, 2013
Cristian PETRE
 

The authentic and hidden intention of the essay is to offer some useful „keys” for a theoretical approach to the phenomenon of attachment, cues which invite to a dynamical, volatile and transdisciplinar reading exercise. The informational axis has three key elements: attachment, security and negligence. The approach is mixed, providing a complex „vision”: educational sciences, social work, psychology and psychiatry. The central idea of the article is: attachment is both a primary emotional bond between the child and parent-mother, but above all, is an existential instrumentation for the quality of any future relationship with himself and with others. The consequences of the attachment’s management is a prerequisite not only for the child's sense of security as well as for the quality of superego's and for world and his own life conception. Investigative tool is the the hermeneutical discourse, whose main role is to decrypt the possible options and alternatives to the meaning of messages subject to reflection. The theoretical study, but argued with statistics, activates the attachment and neglect understanding versions, providing openings for practitioners in children’s behaviors management.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: attachement, neglect, education, carnal body
  • Final revision and acceptance: 29th October, 2013
Viorel POP
 

The progressive nature of scientific research is probably the most impressive example that can be given for the term of "progress", together with the belief that subsequent ages are improvements of the previous ones. Economic analysis of technical progress is to determine the effects of the use of new production methods, upon the performance of the economy. Technical progress, the result of research and development activity, is measured by productivity gains and by increasing the quality of the products. Technical progress can also determine the relative decrease of the price of the new goods, causing the increase of profitability and consumer benefits. Competition motivates companies in developing new products and new technologies for producing goods, less expensive. Innovation is not limited to the adoption of new technology, being the process by which technology is developed step by step, until production structures of the company acquire their new performance features, thus providing variety and higher quality of the products and remarkable fact, more accessible to the average consumer.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Progress, Research & Development, Innovation, Competition
  • Final revision and acceptance: 29th October, 2013
Florina POPA
 

Characteristic of world recession was its global, synchronized feature, expression of the interconnection occurring between the financial markets and goods markets. The negative effects of the financial crisis, with impact on the real economy, have led to sudden decrease of economic growth, at global level, still from the year 2008, having a strong echo on the international trade, both in the goods area and in that of services. The study expounds aspects of world trade contraction, in the context of global crisis, the main phenomena that had drawn it, influencing the international trade development. The are presented some analyzes, in dynamics, on the basis of statistical data about the evolution of trade in goods and services, at the EU level, and, distinct, for Romania, accompanied by comments and conclusions.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: World recession, Markets, International trade
  • Final revision and acceptance: 29th October, 2013
Andreea POPOVICI, Dragos TURLIUC
 

This paper looks at the number and value of Mergers and acquisitions that took place in the European Union financial industry in the 1990–2011 period. The process of mergers and acquisitions is the main method used by financial institution to grow and to obtain better performance. In the same time, mergers and acquisition, helped by the european legislation, increased in number lately, due to the advantages obtained by banks when involving in a process like this. The increasing interest of foreign investors for mergers and acquisitions conducts to a concentration in the banking sector. The consequence of this process is the appearance and development of financial groups.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: banks, merger, acquisition, European Union
  • Final revision and acceptance: 29th October, 2013
Corina ROTAR, Ioana LEPĂDATU
 

The paper shows the relation between mass media and the public and focuses on the agenda setting theory and its effects at a social level. As a main purpose agenda setting states that mass media tries to create interest to the public regarding some important issues. The theory starts with two main hypotesis: 1 – mass media does not reflect the reality; it filters and shapes it; and 2 – the media focuses only on some particular subjects; in this way the public is made to believe that these specific subjects are most important than others. (Agenda Setting Theory, 2012). For the empirical part of our research, we analyzed a number of five national newspapers and three local ones, for a period of one week. We are trying to find out the way the media agenda is build and present for the public, both at a local level as well at a national one.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Agenda Setting Theory, Media agenda, Public, Newspapers
  • Final revision and acceptance: 29th October, 2013
Mihai SAVIN
 

In the context of corporate governance in almost all countries is increasing concern for the protection of shareholders, ensuring the balance of power in the governing bodies companies, the establishment and, where appropriate, extending the powers of the statutory audit, the establishment audit committees, transparency and quality of information, etc Good governance in a company mitigate risk, improve performance, open path to efficient financial markets, enhances leadership style sets a climate attractive investment, showing transparency and social responsibility. Both macroeconomic and microeconomic level is absolutely necessary renewal and improvement of tools for measuring and analyzing economic and financial performance in order to better reflect the results of an economic and consistent with the requirements of various stakeholders. This article presents methods for optimizing the performance of corporate governance at the micro level.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Corporate Governance, stakeholders, performance, Governance models, efficiency
  • Final revision and acceptance: 29th October, 2013
Stela SPÎNU
 

Prezentul studiu ia în discuţie probleme ce ţin de evoluţia politicii culturale a Republicii Moldova în contextul relaţiilor internaţionale, cooperarea țării noastre cu țările UE în domeniul culturii, participarea la programe culturale europene, semnalarea noilor tendinţe şi perspective în activitatea instituţiilor culturale din țară.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: cultură, comunicare, politici culturale
  • Final revision and acceptance: 29th October, 2013
Mihaela SUDACEVSCHI
 

A stock market index is used for measure the stock market activity or the value of a section of the stock market. Bucharest Stock Exchange (BSE) currently has 7 indices, with different structures, whose evolution reflects the real situation of the most liquid companies listed on the BSE or the price movement of all the companies listed on the BSE regulated market, in fact the situation of the Romanian economy. For investors, stock indices evolution is very important, since highlights the stock exchange profitability compared to other methods of investment. Thus, the symbols index weight is determinate by liquidity factor or free-float factor or other factors, so that the each index be representative for a particular stock exchange sector or for the entirely market.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Stock indices, reference index, sectorial index, liquidity coefficient, free-float factor
  • Final revision and acceptance: 29th October, 2013
Mihaela SUDACEVSCHI
 

Bitcoin is a new kind of money, which means a digital currency which can be used for commercial purposes. Over time, the trade has evolved from barter to the use of the precious metals as money, then to the coins with intrinsic value and to the symbol coins and later to the use of the electronic money, reaching at present to a virtual currency, created and used through the internet network. Bitcoin promises to its users getting high returns under conditions of low risk arising from transactions carried out instantly, without intermediary bank and almost no fees. At this moment, Bitcoin is still an experimental new currency, but in the future it can offer an alternative to previous costly systems and it can increase online business access to developing countries.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Bitcoin, digital currency, virtual currency, peer-to-peer network, public-key cryptography
  • Final revision and acceptance: 29th October, 2013
Tatiana TOFAN, Svetlana COJOCARU, Veronica BUTNARU
 

Creativity is an unlimited source of energy and power, is also an essential factor of progress in the evolution of the modern world and can address every kind of problem. Promotion of the individual creativity, and particularly the team creativity, is the solution for the mankind has as a chance of survival and progress. In turn the creativity does not mean the only the reception and consumption of new, but first of all the creation of new. People create because they feel they need to have a deep development. In order to solve different crises, to make some changes it is necessary to stimulate the creativity.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: creativity, human recourses potential
  • Final revision and acceptance: 29th October, 2013
Ioana-Iuliana TOMULEASA
 

The paper aims to address macroprudential policy issues during the global financial crisis, especially in terms of objectives, instruments and challenges that the financial system faces. The methodological approach used in order to develop this paper starts with a literature review, which establishes the role and place of this research. The analysis made is an empirical one, namely a comparative analysis between the macroprudential and microprudential framework. The analysis shows the fact that the financial system is characterized by a high sensitivity to international pressures, so macroprudential policy through its instruments whishes a better investor protection, a diminishing level of systemic risk and financial stability. The macroprudential policy is known to be a flexible policy, with a higher level of transparency and lower cost of implementation. The study emphasizes the vital need of designing and implementing macroprudential policy in order to prevent macroeconomic and financial imbalances and to ensure financial stability.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: Politica de macroprudentialitate, criza financiara internationala, politica monetara, stabilitatea financiara, Acordul Basel III, riscul sistemic
  • Final revision and acceptance: 29th October, 2013
Mariana Rodica ŢÎRLEA
 

In order to anticipate the future of an investment project, we must understand the past and present of an enterprise. The income and expenses budget in an investment project, is drafted based on the enterprise’s historical data, carrying out all the profitability calculations on existing cash flows, supporting an anticipation, a full forecast of all the elements targeting the future investment project. The budget is an operational plan, a planning and control tool, based on knowledge. The financial projections are aimed at three or five years timeframes and they include the company’s revenue and expenditure forecasting, taking into account the need for capital coming from the company’s own sources, additional capital needs and the financing methods, based on professional judgment that scientifically calculates the expected efficiency. The procedure for having an investment project approved implies the existence of a typical documentation, involving, besides the financing request, the drafting of an income and expenses budget, for a 3 to 5 years timeframe.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: investment budget, budget, cash flow , net present value (NPV ), internal rate of return (IRR ), profitability index (PI)
  • Final revision and acceptance: 29th October, 2013
Aurelia TURCAN
 

In this work was outlined essence of the knowledge economy and characterized its basic components. The objectives in this article were based on synthesis the role of the knowledge economy. These studies have a high degree of novelty and complexity of the global and European level, which is why in this vast subject area once an essential Moldova and actuality is unique. In this work been used for a wide range of methodologies were consulted and analyzed numerous sources related literature on the subject. In the process of scientific research in the development of the scientific papers were used two main approaches: complex and systemic. Also it should be noted that the research has a key role in understanding the mechanisms and role in contemporary society the knowledge economy that can generate a high degree of competitiveness and competitive advantage both locally, nationally and globally, with a strong push on the ability regeneration and economic revitalization.

  • Type: Case Study
  • Published on: 20th November, 2013
  • Keywords: knowledge economy, research, competitiveness, contemporary society
  • Final revision and acceptance: 29th October, 2013
Dumitru ZAIȚ, Angelica-Nicoleta ONEA, Ruxandra CIULU, Maria TĂTĂRUȘANU
 

Business competition and pressure of European directives put Romanian company in a position to find answers to issues related to long-term survival and development. In this context we believe it is necessary to analyze some of the most important components that should be taken into consideration at the strategic level: national and organizational culture. The results indicate that corporate social responsibility is supported by learning and change-oriented organizational culture, but also by a favorable cultural and national economic framework. Based on these theoretical considerations we intent to emphasize the relationships between national culture / corporate culture and corporate social responsibility (CSR), elaborating an empirical argument by analyzing the results provided by Global 100, an annual project initiated by Corporate Knights Inc. (Davos). Starting with 2005, it has the largest database in the world and an appropriate evaluation methodology that provides a ranking of the top 100 most responsible companies in the world.

  • Type: Traducere din ”Cross-Cultural Management Journal” / 2013
  • Published on: 20th November, 2013
  • Keywords: corporate social responsability, national culture, organizational culture
  • Final revision and acceptance: 29th October, 2013
Cristina-Elena ALBU
 

La momentul actual putem constata faptul că turismul internaţional s-a dezvoltat rapid, contribuind la creşterea economiei la nivel global. Scopul acestui eseu este de a identifica și de a analiza factorii de natură stereotipică în elaborarea unei strategii privind oferta de primire în industria turismului: imaginea unei destinaţii turistice, brand-ul, efectul ţării de origine și comportamentul clientului. Ca metodă de cercetare a fost utilizat studiul documentar: au fost analizate articole reprezentative, de dată cât mai recentă, pentru a analiza factorii enunţaţi anterior. Profesioniştii din această industrie a turismului trebuie să înţeleagă diferenţele culturale dintre turişti, precum şi cele dintre turişti şi populația ţării-gazdă, pentru a fi capabili să creeze oferte de primire care să se ridice la standardele cerute, așteptate de clienți.

  • Type: Traducere din publicația în limba engleză Cross-Cultural Management Journal / 2013
  • Published on: 20th July, 2013
  • Keywords: Stereotip, Autostereotip, Heterostereotip, Imaginea unei destinaţii, Brand de ţară, Efectul ţării de origine
  • Final revision and acceptance: 29th June, 2013
Georgiana AVRAM (căs. OLARU)
 

Mutaţiile din domeniul tehnologiei informaţionale şi al metodelor de abordare a sistemelor s-au reflectat şi în ciclul de viaţă al dezvoltării sistemelor, fie prin schimbarea etapelor acestuia, fie prin modificarea opticii de parcurgere a lor. Spre exemplu, odată cu abordarea orientată-obiect a sistemelor, s-au lansat şi noi modele ale ciclului de viaţă. Prin parcurgerea materialelor de specialitate, se poate constata că numărul fazelor/etapelor unui ciclu de viață variază de la trei (de exemplu analiza, proiectarea, implementarea) la peste douăzeci. Există multe metodologii de dezvoltare a sistemelor, și fiecare dintre ele este unică în funcție de ordinea și importanța fiecărei faze din ciclul de dezvoltare. Unele metodologii reprezintă standarde formale folosite de agenții guvernamentale, în timp ce altele au fost dezvoltate de firme de consultanță pentru a fi vândute clienților. Multe organizații au metodologiile lor interne care au fost rafinate de-a lungul anilor. Lucrarea aceasta îsi propune să facă un scurt inventar al principalelor metodologii de dezvoltarea a programelor informatice, evidențiind diferențele și asemănările dintre ele, ca în final să ofere sugestii cu privirea la oportunitatea folosirii unei metode sau alta în funcție de tipul proiectului.

  • Type: Case Study
  • Published on: 20th July, 2013
  • Keywords: Metodologii de dezvoltare, Agile, Modelul cascadă, Modelul în V, Modelul spirală, Orientat obiect
  • Final revision and acceptance: 29th June, 2013
Răzvan-Dorin BURZ
 

În ciuda utilizării frecvente, noţiunea de performanţă este foarte rar definită în mod explicit, de cele mai multe ori, înţelesul acesteia fiind considerat a fi cunoscut în mod implicit. Studiind problematica concluzionăm că performanţa este fie: rezultatul excelent al unei acţiuni, rezultatul unei acţiuni, indiferent că este excelent sau nu, sau capabilitatea maximă. Totodată aceasta este abordată adesea ca fiind o funcţie a două componente: eficacitate şi eficienţă. Având în vedere cele două componente propunem două matrice de analiză ce reflectă perspectiva statică și dinamică a performanței.

  • Type: Traducere din publicația în limba engleză SEA-Practical Application of Science
  • Published on: 20th July, 2013
  • Keywords: Performanță, Eficiență, Eficacitate
  • Final revision and acceptance: 29th June, 2013
Elena CHIȚIMUȘ
 

În cadrul procedurilor de inspecție fiscală și control financiar realizate de autorităţile fiscale române, un loc important și o pondere tot mai mare o ocupă tranzacțiile desfășurate de companiile românești cu entități afiliate. Principiul ce trebuie să guverneze aceste tranzacții este acela că orice acord de cumpărare / vânzare între persoane afiliate să se efectueze la nivelul prețului de piață. Articolul își propune să prezinte aspecte metodologice privind prețurile de transfer și să puncteze evoluția și așteptările referitoare la acestea în România. Din raportul de activitate al Agenției Naționale de Administrare Fiscală se constată că sumele suplimentare de plată stabilite în ceea ce privește prețurile de transfer au crescut cu 482% în anul 2011 față de anul 2010, 66.6 mil Ron comparativ cu 13.8 mil Ron [5]. Astfel se conturează un indicator ce arată clar că prețurile de transfer reprezintă o problemă de actualitate. Pentru anii 2013 – 2016 Agenția Națională de Administrare Fiscală [5] își propune să intensifice acțiunile ce implică analiza dosarului prețurilor de transfer, în așa fel încât orice control de fond să includă și acest subiect – secțiune introdusă special în cadrul raportului de inspecție fiscală. Autoritățile române nu au ascuns faptul că doresc să crească sumele atrase la bugetul de stat, chiar au făcut din asta o prioritate, astfel că se preconizează ca ajustările obținute din prețurile de transfer să aducă venituri consistente.

  • Type: Traducere din publicația în limba engleză SEA-Practical Application of ScienceTraducere din publicația în limba engleză SEA-Practical Application of Science
  • Published on: 20th July, 2013
  • Keywords: Entități afiliate, Prețuri de transfer, Legislație națională și internațională, Metode utilizate în justificarea prețurilor de transfer
  • Final revision and acceptance: 29th June, 2013
Mircea-Alexandru LUNGU
 

Pentru o analiză amănunțită din punct de vedere semantic a proiectelor de cercetare cu finanțare nerambursabilă a fost verificată, ca și variantă, aplicația informatică TROPS, ce reprezintă un soft ce a fost dezvoltat de către Agnès Landré și Pierre Molette în urma lucrărilor realizate de către Rodolphe Ghiglione. În cadrul prezentei lucrări se are în vedere realizarea unui thesaurus electronic, care va avea la bază o encilopedie a proiectelor de cercetare cu finanțare nerambursabilă.

  • Type: Case Study
  • Published on: 20th July, 2013
  • Keywords: Thesaurus, Proiecte cu finanțare nerambursabilă, Web semantic, WordNet, TROPS
  • Final revision and acceptance: 29th June, 2013
Ionel MĂNDESCU
 

The present study aims to present two of the most used international models for evaluating the organizational culture at company level. The models – Denison or Human Synergistics – are using a bottom-up approach, which starts from the employee level, in order to determine the organizational culture profiles, as a result of individual overlapping values and behaviours. The research will illustrate how the Human Synergistics cultural styles and the Denison cultural dimensions and traits draw an accurate and detailed image of the organizational culture at company level. The study is proposing a complementary approach, by using both models simultaneously, in order to obtain a more complex representation of the organizational culture, defined by the capacity of the organization to build a collective identity, in order to seize the changes in the external environment and to transform the threats into opportunities. The result could form a foundation to define a future process of modelling the cultural transformation of a Romanian company, for a better adaptation to the Romanian business environment.

  • Type: Traducere din publicația în limba engleză SEA-Practical Application of Science
  • Published on: 20th July, 2013
  • Keywords: Fiscalitate, Politică fiscală, Dezvoltare economic, Profit, Mediu de afaceri, Operator economic
  • Final revision and acceptance: 29th June, 2013
Carmen NISTOR, Monica PUIU
 

Economic globalizations, development of international markets, have led multinational companies to develop their activities worldwide. In this context, they faced different accounting regulations of various countries. Therefore, based on the need for a common framework of accounting regulations, several bodies have started the process of creating a System of International Accounting Standards (IAS/IFRS). The purpose of this article is to explain how multinational activities (but not only that) have influenced the process of accounting harmonization in Romania and convergence of the national accounting system to International Accounting Framework, by adopting IAS/IFRS.

  • Type: Traducere din publicația în limba engleză SEA-Practical Application of Science
  • Published on: 20th July, 2013
  • Keywords: Multinational groups, National accounting regulations, IAS/IFRS
  • Final revision and acceptance: 29th June, 2013
Claudiu PEPTINE
 

Sincronicitatea și virulența actualei crize globale nu pare a fi pe deplin explicată de problemele vizibile cu care se confruntă economiile afectate. Din acest punct de vedere fenomene precum contagiunea economică sunt puse sub spectrul analizei economice. Lucrarea de față încearcă să analizeze și să organizeze o gamă bogată de cauze, definiții și moduri de măsurare a contagiunii economice sub aspectul său conceptual. Încercând să înțelegem cauzele, analiza ne poartă spre examinarea posibilelor canale prin care sunt transmise șocurile. De asemenea va încerca să creeze o imagine de ansamblu asupra modelelor empirice în determinarea acestui tip de fenomen în economia globală.

  • Type: Case Study
  • Published on: 20th July, 2013
  • Keywords: Contagiune internațională financiară, Criză, Indicatori macroeconomici, Politici fiscale
  • Final revision and acceptance: 29th June, 2013
Silviu-Marius ŞEITAN
 

By taking into consideration the actual difficult macroeconomic situation of some of the Member States of the Euro Zone, as it was already published, as a scenario, the possibility of the avoiding of the member State position, the present paper will propose, as analyze subjects, the main impact elements on the other European national economies of such producing scenario. The main risks associated of such scenario, even if such a process will be an administrated one, are the following ones: the depreciation of the Euro as a result of the economic instability perception at the Euro Zone level; the reducing of the European Budget incomes; the reducing of the European Central banks working founds; a very important risk which also have the character of political risk and which have an important position being a source of complex and difficult European macroeconomic problems, could be the precedent thus created towards other member states possible process of avoiding the member state position.

  • Type: Traducere din publicația în limba engleză Cross-Cultural Management Journal
  • Published on: 20th July, 2013
  • Keywords: Macroeconomic, Risc, Valutar, Administrare, Sistem, Conjunctură, Instabilitate
  • Final revision and acceptance: 29th June, 2013
Alina Giorgiana STAFIE
 

Dezvoltarea durabilă a devenit în ultimii 20 de ani un concept foarte des folosit în conferințele internaționale, în cadrul Uniunii Europene cât și în strategia de dezvoltare națională a numeroase țări. Lucrarea își propune să pună în evidență demersurile realizate până în prezent pentru mediatizarea și implementarea conceptului de dezvoltare durabilă, având drept țintă dezvoltarea rurală durabilă, cât și poziția României față de acest nou deziderat în economia mondială. Uniunea Europeană, prin Declarația de la Cork din anul 1996, susține faptul că zonele rurale și populația rurală reprezintă un adevărat avantaj pentru UE și au capacitatea de a fi competitivi. Ultima conferință a Națiunilor Unite pentru dezvoltarea durabilă, care a avut loc la Rio de Janeiro in iunie 2012 a adoptat documentul programatic „Viitorul pe care ni-l dorim” (The Future We Want) și peste 700 de angajamente voluntare marcând încă o dată direcția pe care trebuie s-o urmeze economia mondială și societatea contemporană pentru o dezvoltare echilibrată pe termen lung.

  • Type: Case Study
  • Published on: 20th July, 2013
  • Keywords: Dezvoltare durabilă, Dezvoltare rurală, Dezvoltare economică, Mediu înconjurător
  • Final revision and acceptance: 29th June, 2013
Alexandra STĂNIŢ, Anca ŞERBAN
 

Societățile bazate pe cunoaștere generează o serie de transformări care necesită o reevaluare a practicilor tradiționale în ceea ce privește managementul resurselor umane. Noul tip de angajaţi, specialiştii în cunoştinţe, sunt indivizi complexi care sunt foarte conștienţi de valoarea lor şi prin urmare, mult mai greu de satisfăcut la locul de muncă. În acest context, atragerea și menținerea acestora în organizații devine în fiecare zi o misiune tot mai grea, iar îndeplinirea acesteia depinde de practica managementului relaţiilor cu talentele.

  • Type: Case Study
  • Published on: 20th July, 2013
  • Keywords: Resurse umane, Managementul talentelor, Bradul de angajator, Motivare
  • Final revision and acceptance: 29th June, 2013
Georgeta TÂMPESCU (LUCA)
 

“No political party is born unless there is need of it, unless it is preceded by certain conditions that make it necessary” - said C. Rădulescu Motru in 1900. The Conservative Democrat Party (1908–1922) led by Take Ionescu became the exponent of the masses that could no longer adhere to the policy of the two historical parties. The petty bourgeoisie of the cities, entrepreneurs, clerks, teachers, lawyers saw in Take Ionescu the leader that could voice their needs and followed him unconditionally. Due to his overflowing personality and to the doctrine he presented, Take Ionescu won new and new supporters, registering never before seen electoral success under the vote poll tax system.

  • Type: Case Study
  • Published on: 20th July, 2013
  • Keywords: Take Ionescu, Political parties, Government, Political platform, Parliamenty
  • Final revision and acceptance: 29th June, 2013
Florentin-Emil TANASĂ
 

La baza marilor scandaluri financiare și implicit a crizei economice globale, se află în bună măsură, manopere frauduloase de proporții. Prin utilizarea “contabilității creative”, fraudă și eroare, companii celebre au reușit să distorsioneze realitatea privind performanța și poziția lor pe piață, inducând în eroare percepția utilizatorilor. Într-o lume a riscului, investitorul trebuie să obțină informații credibile, înainte de a-și angaja capitalul într-o companie, fie ea și de succes. Marile scandaluri financiare din ultimii ani au concentrat interesul public pentru o mai bună reglementare/dereglementare în domeniul financiar-contabil, cu privire în special la frauda corporativă. Managerii, ar trebui să realizeze că riscul de fraudă este o problemă majoră, care nu poate fi rezolvată prin orice “remedieri rapide”. În cadrul prezentului studiu de caz am analizat natura și impactul riscului de fraudă asupra entităților economice, precum și câteva modalități de gestionare a acestuia pentru impulsionarea creșterii economice viitoare.

  • Type: Case Study
  • Published on: 20th July, 2013
  • Keywords: Risc de fraudă, Scandaluri financiare, Contabilitate creativă, Raportare financiară
  • Final revision and acceptance: 29th June, 2013
Maria Mădălina VOINEA
 

O ironie a timpurilor noastre, poate fi aceea că deşi sute de sateliţi monitorizează activitatea planetei şi utilizarea informaticii s-a generalizat, permiţând culegerea, acumularea, transmiterea şi prelucrarea unui volum impresionant de date – totuşi precizia datelor economico-financiare rămâne tributară referenţialului de raportare şi tehnicilor de manipulare a rezultatelor. În ciuda multiplelor surse de informare totuşi informaţia financiar-contabilă, rămâne ca principală sursă de reflectare a activităţii economice şi a rezultatelor acestor activităţi, atât pentru proprii manageri ai entităţilor dar şi pentru marea diversitate a terţilor: furnizori, clienţi, salariaţi, investitori, bănci, instituţii statale, etc.

  • Type: Traducere din publicația în limba engleză SEA-Practical Application of Science
  • Published on: 20th July, 2013
  • Keywords: Contabilitate creativă, Fraudă, Evaziune fiscală
  • Final revision and acceptance: 29th June, 2013
Corina Anamaria IOAN
 

Interviul a fost luat în Suceava, în cadrul Conferinței SEA (Share. Empower. Awareness.): 21-23 iunie 2013, organizată de jurnalul nostru. Conform celui mai recent studiu ROADS, realizat de catre PwC Romania si IAB Romania, valoarea totală raportata a pietei de publicitate online din Romania in 2012 este de 98,6 milioane de lei (22.7 milioane euro), ceea ce inseamna o crestere de 7% a pietei locale de publicitate online, comparativ cu anul 2011. Pornind de la această informație, am valorificat oportunitatea de a-l întâlni pe Paul Pădurariu în cadrul Conferinței SEA 2013 și l-am chestionat cu privire la principalele aspecte relative la dezvoltarea unei afaceri în mediul online, comparativ cu dezvoltarea ei în offline.

  • Type: Case Study
  • Published on: 20th July, 2013
  • Keywords: CUVINTE CHEIE
  • Final revision and acceptance: 29th June, 2013
Ileana ANASTASE (BĂDULESCU)
 

The paper enumeratesthe factors that determinethe production potentialof the company, points out the referencesto theopinionsofeconomicexpertsin terms of productive investment. The criteria are"inferred" and economically interpreted. Decision making isbased oninitial information,ona number ofcriteriathat must beledby the manager ofthe company.Productive potential ofthe enterprise can bedeterminedonlyconditionally.Business potentialdepends ona number ofexogenous and endogenousfactors includingprofessionalqualitiesof the entrepreneur. In this context,the potential success ofthe companyis determined by theentrepreneur, which is the "motoric" force of the enterprise and needs to possesscertain professional, psychological and analytical qualities.

  • Type: Traducere din publicația în limba engleză SEA-Practical Application of Science
  • Published on: 20th June, 2013
  • Keywords: Economic potential, Productive potential, Productive investments, Works by contract, Entrepreneurial qualities
  • Final revision and acceptance: 10th June, 2013
Andreea ARMEAN
 

În cercetarea noastră am constatat faptul că problematica riscurilor este tratată de către mai mulți autori, iar aceștia au diverse opinii despre conceptele de control, analiză, gestiune și management. Prin acest articol, dorim să realizăm o delimitare cât mai clară privind acești patru termeni, pentru a se evita confuziile viitoare din cadrul studierii riscului sau preocupării față de acesta în cazul companiilor. Noi considerăm faptul că managementul riscului include controlul, gestionarea și analiza acestuia, acestea fiind doar câteva etape ale acestuia, iar fiecare la rândul său având diverse etape, metodologii și instrumente.

  • Type: Case Study
  • Published on: 20th June, 2013
  • Keywords: Controlul riscului, Gestionarea riscului, Analiza riscului, Manangementul riscului
  • Final revision and acceptance: 10th June, 2013
Andreea CONSTANTINESCU
 

Acest studiu reprezintă o investigaţie teoretică a mai multor puncte de vedere ştiinţifice care, în viziunea noastră, converg spre validarea premisei care stă la baza demersului de faţă. Aceasta evidenţiază faptul că rolul managerului dezvoltării durabile este crucial pentru orice entitate – fie ea economică sau non-profit – care doreşte să se dezvolte asumându-şi, pe de o parte, concepţiile responsabilităţii sociale a întreprinderii şi, pe de alta, exigenţele noului management public. Promovând totodată un leadership al responsabilităţii globale, managementul dezvoltării durabile conduce în cele din urmă la schimbarea culturii organizaţionale în sensul acceptării, la nivelul tuturor straturilor unei întreprinderi, trecerii aprecierii finale a performanţei prin filtrul sustenabilităţii. În plus, având în vedere situaţia actuală din spaţiul socio-economic şi etic românesc, considerăm că aplicarea concluziei acestei analize în ţara noastră reprezintă o acţiune de stringentă necesitate.

  • Type: Case Study
  • Published on: 20th June, 2013
  • Keywords: Managementul dezvoltării durabile, Cultură organizaţională, Responsabilitatea socială a întreprinderii, New management, Leadership
  • Final revision and acceptance: 10th June, 2013
Maria Irina DROMERESCHI
 

Whatever his/her professional development would be, a young person needs a natural transition from being qualified to being competent. Here we find the dimensions of a multi-faceted investment in three areas: knowledge, „savoir-faire” or skill, and „savoir-etre” or compliance with one’s own position. All current economic issues are debated in terms of : value, integrity, character, knowledge, vision, responsibility, self-control, social integration, team work, community, competence, social responsibility, quality of life, fulfilment, leadership, duty, purpose, dignity, meaning. Scale technology needs people who have the future in their blood. That is why the basic aim of education should be to enhance the ability to adapt. When applied, the principle of diversity would result in a single system of techniques which work in three crucial areas : study, human relatioships and option. The ability to live involves different ways of sending information and behaviour simultanously and it will be the modern educator’s tool in making judgements. This paper assumes that economic education in general and entrepreneurship in paricular, help young people to perceive, to identify and to understand the factors that, influence their life quality directly or indirectly, to contribute to the development of the economy, and to a better management of society. Moreover, entrepreneurship education instils respect for value, work and innovation. One way of putting this kind of education into practice is by school partnerships.

  • Type: Traducere din publicația în limba engleză SEA-Practical Application of Science
  • Published on: 20th June, 2013
  • Keywords: Economic education, Entrepreneurship education, Entrepreneurship, Partnership school
  • Final revision and acceptance: 10th June, 2013
Anca-Simona HROMEI
 

Ţinând cont de importanţa acordată în ultimii ani operaţiunilor de reorganizare, ca strategii de îndeplinire a obiectivelor pe termen mediu şi lung, lucrarea de faţă a urmărit realizarea unui studiu teoretic cu privire la tema fuziunii societăţilor comerciale, fiind analizate studii de specialitate şi articole de actualitate, atât de la nivel naţional cât şi internaţional, cu accent pe evoluţia fuziunilor în România, motivele ce determină realizarea acestora, precum şi pe conturarea stadiului cunoaşterii în ceea ce priveşte performanţa înregistrată de societăţile implicate în astfel de tranzacţii. S-a constatat necesitatea aprofundării cercetărilor cu privire la performanţa operaţiunilor de fuziune, în special pe termen mediu şi lung, întrucât studiile existente la acest moment nu oferă destule informaţii relevante, şi nu fundamentează un principiu referitor la impactul fuziunii asupra rezultatelor întreprinderii, opiniile formulate în studii anterioare fiind variante.

  • Type: Traducere din publicația în limba engleză SEA-Practical Application of Science
  • Published on: 20th June, 2013
  • Keywords: Fuziune, Motive de realizare a fuziunii, Performanţă financiară, Impact asupra companiilor
  • Final revision and acceptance: 10th June, 2013
Florentina Daniela MATEI
 

Village, as global resource of rural tourism, will be the subject of socio-economic effects by making its elements useful for tourism. Small settlements of the province faced a greater risk of losing the viability because they are not capable of handling multiple services that currently require the existence of a larger population. Rural tourism can help these small settlements survive as small places which have a special attraction for visitors. Assessing the socio-economic effects, the development of rural tourism will have a direct action by increasing sales, turnover and production, and indirectly contribute to setting youth in the villages, to motivate the female population to participate in tourism activities by creating new jobs. My investment project follows the European Funds accessing stages according to the 313 Measure from FEADR- “ Encouragement of Tourism Activities ”.

  • Type: Case Study
  • Published on: 20th June, 2013
  • Keywords: Economic efficiency, Efficiency investments, Rural tourism, Structural funds, Sustainable development
  • Final revision and acceptance: 10th June, 2013
Carmen NISTOR, Monica PUIU, Anca Simona HROMEI
 

The number of cross-border mergers and acquisitions has increased lately. Along with these the possibilities to commit fraud have multiplied. This article synthesizes the research undertaken so long in this field, aiming to approach specific issues related to fraudulent practices in the reorganizational process of companies. Beginning with the analysis of the international accounting framework regarding companies restructuring operations, we present specific issues related to fraudulent practices. Many researchers have tried to explain the poor performance of the acquisition process and the fact that many deals do not create value to companies involved. In our approach we identify key problems faced and solutions used by acquirers during the stages of the acquisition process. Based on the international practices the results show that cross-border mergers and acquisition is a complex process, in which companies involved have to pay attention to national and international accounting regulation and the features identified in each country.

  • Type: Traducere din publicația în limba engleză SEA-Practical Application of Science
  • Published on: 20th June, 2013
  • Keywords: Fraud, Cross-border, Mergers, Acquisitions, National and international accounting regulation
  • Final revision and acceptance: 10th June, 2013
Olga PLEȘCO
 

Raportarea financiară are un rol semnificativ pentru mediul de afaceri, oferind informații relevante despre activitatea desfășurată într-o anumită perioadă de timp de către entitățile economice care constituie un punct de plecare în stabilirea strategiilor. Analiza detaliată a conținutului acestora permite desprinderea detaliilor ce pot favoriza corecta direcționare a activității spre creștere și dezvoltare, iar prognozele realizate având la bază un istoric economico-financiar reduc gradul de incertitudine în realizarea activității economice și scot în evidență elementele de impact atât la nivel micro, cât și la nivel macroeconomic. Din cauza scandalurilor profesionale din domeniu, dar și a condițiilor economice dificile, precum și a implicațiilor directe ale persoanelor interesate în manipularea informațiilor economico-financiare, limitele informaționale ale situațiilor financiare în cadrul societăților din România defavorizează utilitatea acestora în procesul de conducere și luare a deciziilor. Efectele negative sunt semnificative, dezavantajând atât dezvoltarea internă a întreprinderilor, cât și dezvoltarea economică la nivel național.

  • Type: Case Study
  • Published on: 20th June, 2013
  • Keywords: Situaţii financiare, Calitate, Management, Decizii, Prognoze financiare
  • Final revision and acceptance: 10th June, 2013
Monica PUIU, Carmen NISTOR
 

Knowledge society led, simultaneously, to the globalization of fraud potential. In this purpose, numerous tools and computer techniques have been created in order to combat fraud. Analyzing the main characteristics and specific operations we consider that all have a great drawback: they don’t allow the identification of irregularities or fraud in real time, exactly when they occur. From this perspective, the purpose of this article is to introduce a new concept of software which, once implemented, will not only allow access to such data in real time, but, at the same time, will facilitate the work of auditors. The article presents the basic principles for the functioning mode of such applications. Located at the concept stage, the design and implementation of this program involves collaboration between many national bodies (CECCAR, CAFR, MFP) and adapting accounting legislation in the field. However we consider that this can be the future of a small percent of economic frauds and less work for auditors or state institution in this field.

  • Type: Traducere din publicația în limba engleză Network Intelligence Studies
  • Published on: 20th June, 2013
  • Keywords: Fraud, Information Technologies, E-accounting
  • Final revision and acceptance: 10th June, 2013
Tudor RĂDULESCU
 

This article aims to identify and describe some of the advantages that a debtor would have during insolvency proceedings. Thus we argue that firms in default entered in insolvency can enjoy certain facilities which may finally transform in a successful plan of reorganization. The three heritage protection mechanisms considered are: (i) suspension of all judicial and extrajudicial actions in order to establish a claim against the debtor or its assets, (ii) prohibit vital service providers (electricity, gas, water, telephone etc.) the suspension of services to captive consumer debtor, (iii) immediately cease any enhancement calculation of amounts due.

  • Type: Traducere din publicația în limba engleză SEA-Practical Application of Science
  • Published on: 20th June, 2013
  • Keywords: Insolvency, Reorganization, Insolvency proceedings
  • Final revision and acceptance: 10th June, 2013
Adriana-Emilia ROBU
 

Notwithstanding that each and every company, even the sweetshop around the corner has found its way to the Internet, some customers still hesitate to shop online or to shop from one site and ignore the other. In order to build an online effective communication between the participants, one of the most important factors is interactivity. In the last decade it received extensive attention in the marketing literature, but few are the studies which have seen new methods to measure it. Eye tracking technology has been broadly used in the cognitive sciences. The purpose of this study is to investigate the existing literature in order to give insights into the eye tracking methodology when measuring the online interactivity. It also describes the eye tracking technology in general, extracts variousexamplesfrom the eye tracking research field, with different applications, highlights its importance when analyzing the online consumer behavior,giving examplesfrom various studies and finds the key points of the methodological difficulties. Finally, this work has an important merit for the future studies when taking into consideration the eye tracking technologyin the online interactivity research and further, it is relevant for marketers, regarding the enhancement of online interactive interfaces and web or mobile applications.

  • Type: Traducere din publicația în limba engleză Network Intelligence Studies
  • Published on: 20th June, 2013
  • Keywords: Eye tracking, Website interactivity, Eye movemen, Consumer behavior, Consumer behavior, Visual attention
  • Final revision and acceptance: 10th June, 2013
Mihai SAVIN
 

In contextul Guvernanţei Corporative, în aproape toate ţările se intensifică preocuparea pentru protecţia acţionarilor, asigurarea echilibrului puterii în cadrul organelor de conducere ale companiilor, constituirea şi, după caz, extinderea compeţentelor auditului legal, constituirea comitetelor de audit, asigurarea transparenţei şi calităţii informaţiilor, etc. O buna guvernanţă în cadrul unei companii diminuează riscurile, creşte performanţa, deschide calea către pieţele financiare eficiente, îmbunătăţeşte stilul de conducere, stabileşte un climat de investiţii atractiv, arată transparenţa şi responsabilitatea socială. Atât la nivel macroeconomic cât şi la nivel microeconomic se impune cu necesitate reînnoirea şi perfecţionarea instrumentelor de măsurare şi analiză economico-financiară a performanţei, cu scopul de a reflecta cât mai bine rezultatele obţinute de o entitate economică şi de coerenţa cu cerinţele diferitelor părţi interesate. Acest articol va aborda performanţa din perspectiva intereselor diverse, uneori contradictorii ale diferitelor părţi interesate şi va propune modele de analiză şi indicatori specifici diferitelor dimensiuni ale performanţei.

  • Type: Case Study
  • Published on: 20th June, 2013
  • Keywords: Guvernanţă corporativă, Părţi interesate, Performanţă, Modele de guvernanţă, Eficienţă
  • Final revision and acceptance: 10th June, 2013
Ludmila SOBOL
 

Necesitatea realizării unor estimări profesionale, imparțiale și nepărtinitoare a proprietăților a adus noi provocări activității de evaluare. În general, valoarea estimată a unei companii diferă de la un evaluator la altul în contextul în care metodele utilizate sunt diferite sau în funcție de scopul utilizatorului raportului de evaluare. În această lucrare sunt abordate metodele actuale utilizate în evaluarea entităților. Scopul studiului este de a scoate în evidență atât avantajele, cât și limitările metodelor de evaluare propuse de standardele internaționale de evaluare. În aplicarea metodelor patrimoniale şi a celor bazate pe actualizare unele variabile utilizate pot prezenta anumite anomalii sau dificultăți de estimare corectă. Astfel, s-a constatat o preocupare permanentă pentru construirea unor metode de evaluare bazate pe valorile de piaţă cu un grad mai mare de obiectivism, cum sunt metodele bursiere de evaluare.

  • Type: Case Study
  • Published on: 20th June, 2013
  • Keywords: Evaluare, Valoare de piaţă, Valoare actualizată, Flux de trezorerie, Capitalizare
  • Final revision and acceptance: 10th June, 2013
Ștefan MATEI
 

Acest studiu are caracter exploratoriu și explicativ, propunându-și să realizeze o analiză a modalității de abordare ale diferitelor aspecte ale managementului strategic al resurselor umane in cadrul companiilor viticole. Obiectivele acestui studiu sunt indisolubil legate de faptul că la ora actuală, companiile agricole din țara noastră au avut ca punct de plecare privatizarea unor activități nestrategice, sau că mare parte a managementului de top din aceste organizații sunt pregătiți in perioada comunistă iar practicile și instrumentele pe care aceștia le folosesc sunt inveghite. Acest lucru are repercusiuni in cultura organizatorică, in aceleași sisteme de salarizare, dezvoltare și motivare, iar productivitatea muncii este sub limita concurenților din alte colțuri ale lumii. Singurul avantaj competitiv de până acum in Romania a fost nivelul scăzut al salariilor, jonglarea legilor fiscale și des intalnita munca la negru.

  • Type: Case Study
  • Published on: 20th June, 2013
  • Keywords: Companii viticole, Companii mici si mijlocii, Management strategic, Resurse umane, Implementare, Dezvoltare forte umane
  • Final revision and acceptance: 10th June, 2013
Dragoș TURLIUC, Andreea POPOVICI
 

Criza financiară a făcut evidentă necesitatea unui cadru de reglementare și de supraveghere mai integrat pentru sectorul serviciilor financiare. Un pas important spre acest obiectiv este instituirea Mecanismului Unic de Supraveghere. Liderii europeni s-au angajat să se deplaseze spre o uniune bancară, în care reglementarea bancară și supravegherea, garantarea depozitelor, și manipularea băncilor cu probleme vor fi integrate cel puțin în zona euro și, eventual, în sfera largă a Uniunii Europene. Această lucrare oferă o imagine de ansamblu asupra cercetării pe acest subiect. Am identificat, de asemenea, importante întrebări de cercetare viitoare, care apar atât din literatura de specialitate cât și din dezbaterea actuală.

  • Type: Traducere din publicația în limba engleză SEA-Practical Application of Science
  • Published on: 20th June, 2013
  • Keywords: Mecanism Unic de Supraveghere, Uniune bancară, Politici macroprudenţiale, Uniune monetară
  • Final revision and acceptance: 10th June, 2013