The recognition of the religion of the other is one of the forms of recognition of the other that all democratic states, seek to promote and strengthen as a first step forward in the promotion and affirmation of the rights of the man, including the right to freedom of belief or not, and the right to express it. But this ideal enterprise unfortunately does not depend only on the will of these political regimes but is strongly linked to the will of their peoples. If, of course, we recognize in the first place that the very existence of these democratic regimes is the result of the will of their peoples. Thus, if the culture of peoples that is in fact the only vector of their collective will is in reality only a culture of intolerance and contempt for the other ethnically, religiously or even politically. A culture of questioning the patriotism of the other because of a simple intellectual dispute or a simple physical difference, it results then inevitably and frequently that, it becomes difficult and not impossible for the political regime to impose on its people some of these universal humanitarian principles, for fear of attacking public order and the safety of individuals, and the survival of the regime itself. It was therefore the duty of the well–intentioned political regimes, notably that of Algeria, as a model in this intervention, to accelerate the change of the culture of their societies towards this subject by the infallible means of socialization, in order to ensure the acceptance and practice of these humanistic principles on the one hand, and to get rid of the specious universal pretext, namely, the maintenance of public order and state preservation.
- Type: Review Article
- Published on: 15th February, 2019
- Keywords: La reconnaissance de l’autre; Les droits de l’homme; La socialisation; La culture religieuse; Le fanatisme religieux
- Pages: 7-24
- Received: 17th January, 2019
- Final revision and acceptance: 14th February, 2019
Intercultural research has been an extremely attractive field to many researchers. However, it raises many questions and the answers require consideration of some very important theoretical and methodological aspects, which we aim to present in this paper without claiming to exhaust them all.
- Type: Review Article
- Published on: 23th February, 2019
- Keywords: Intercultural researches; Hofstede; Culture; Methodology; Equivalence
- Pages: 25-30
- Received: 25th January, 2019
- Final revision and acceptance: 28th February, 2019
The concept of entrepreneurship is of particular interest to researchers in the economic field, given that it can be identified as a driver for developing and generating prosperity. Successful entrepreneurship is implicitly sustainable and through its manifestation, it also impacts the perspective on managerial practice. This article aims to highlight the fact that through their behavior, entrepreneurs contribute to the development of managerial practice. This contribution to managerial practice is reflected by the innovative elements introduced and their transformation into widely accepted best practices. The development of the various fields of activity, as well as the optimization of the behaviors at the organizational level, are influenced by the synergy generated by the technological innovation as well as by the innovation in managerial practice. Such an approach provokes both the initial entrepreneur who has an idea through which he can capitalize on a market opportunity as well as the manager concerned with obtaining a competitive advantage.
- Type: Review Article
- Published on: 17th December, 2019
- Keywords: Competitive Advantage; Entrepreneurship; Innovative Management
- Pages: 31-37
- Received: 6th June, 2019
- Final revision and acceptance: 15th December, 2019
The paper analyzes the main factors that affect the balance between the professional activity and the individual resources of the workers. Repeated exposure to ergonomic risk factors can lead to health problems that cause major costs for individuals, companies, and society in general. Psychosocial risks are those aspects of work organization and management, as well as the social and environmental context, which have the potential to cause psychological or physical harm to workers. Workplace risk management measures need to pay attention to the specific risks faced by women and men, young workers, older workers, migrants or people with disabilities, and must design specific prevention and protection measures. Although SMEs have a very important social role, as a source of employment for a substantial part of the workforce, many workers employed in these enterprises are in a position to experience worse working conditions, poor quality of jobs, work and proportionately greater risks to their health, safety and well-being. Research in this area is still at an early stage, given the differences between the contexts in which the interventions take place, as well as their transfer potential. The paper offers an additional evaluation related to this problem, in relation to what works, for whom and in what context, being able to contribute to a better understanding of the phenomenon.
- Type: Review Article
- Published on: 17th December, 2019
- Keywords: Risks of workplace; Psychosocial risks; Health and safety at work;
- Pages: 39-46
- Received: 9th June, 2019
- Final revision and acceptance: 15th December, 2019
The study "Identitarian references of turkish and turkish-tatar communites in Dobruja" analyses, on the one hand, the crystallisation of the ethno-linguistic, cultural and confessional identity of the Turks and Turkish-Tatars seated in this corner of the Romanian country for centuries, and on the other, highlights their way of life based on respect and understanding, tolerance and social peace with Romanians and other ethnic groups. Of all the ethnic groups found throughout the existence of Dobruja on its territory, the Turks and Tatars are noticed as the ones who managed not only to maintain, but also to constantly develop their ethno-linguistic, cultural and confessional identities, thus imprinting a true "touch of color", morality and culturality within the existence of the Romanian people.
- Type: Case Study
- Published on: 15th June, 2019
- Keywords: Multiculturalism; Minority; Universality; Dialog; Ethnic group;
- Pages: 47-55
- Received: 30th April, 2019
- Final revision and acceptance: 10th June, 2019
Each society has its own culture, representing the mental configuration of its carriers, which provides them with a set of tools designed to facilitate solving the multitude of problems related to the existence and activity of both individuals and the entire society. The present paper analyzes two of the known ways of approaching culture: the qualitative one, through the cultural values and the quantitative one, represented by the cultural dimensions. The author studies the specific elements of each approach, the connection between cultural values and dimensions, and proposes the concept of Cultural archetype, in an original sense, independent of those that can be identified in the specialty literature.
- Type: Original Research
- Published on: 15th December, 2019
- Keywords: Culture; Cultural Values; Cultural Dimensions; Cross-cultural; Cultural Archetype
- Pages: 67-71
- Received: 30th September, 2019
- Final revision and acceptance: 14th December, 2019
The study "Aspects of the evolution of the interethnic, intercultural and inter-confessional dialogue in Dobruja" intends to offer an analysis of the dialogue in Dobruja society through a comparative research, a discernment of the particularities, of the differences; the analogy is meant to facilitate the synthesis, the vision of the ensemble.Unfortunately, the historical circumstances, the local and continental geography placed Dobruja under the sign of transit space destiny that was strategic in the arsenal of the hegemony policy of the European Powers, which put, in other terms, the evolution of its integration in the construction of the Romanian national state.The author intends to value, on the one hand, the specificity of Dobruja in the Romanian geography, with its historical, political, spiritual, economic reflexes and, on the other hand, the projection of the Dobruja space on a European scale, together with geopolitical implications.
- Type: Case Study
- Published on: 15th December, 2019
- Keywords: Multiculturalism; Minority; Universality; Dialogue; Ethnic group;
- Pages: 73-83
- Received: 2nd October, 2019
- Final revision and acceptance: 14th December, 2019
Accounting information is one of the most important information in the economic environment, information that underlies the most important decisions of companies. Economic studies have shown that, out of all the information conveyed in a company, about 80% is represented by economic information, and of this, 47% is the accounting information. We can say, in this case, that at the company level, accounting is the most important element of the information system: most decisions at the microeconomic level are made based on the information provided by accounting, which allows external information managers and users to have an image of the entire organization and connects with the other components of the enterprise information system by integrating information into a common database. Thus we come to the conclusion that the matter of accounting can be considered as an information system that processes and quantifies data by transmitting the financial information needed to make decisions. The empirical study carried out in this article with the participation of professional accountants aims to highlight the role of accounting information in companies, its importance and the way it is used by professionals in the economic field in presenting financial management feelings highlighting how accounting information influences decisions within company.
- Type: Case Study
- Published on: 15th December, 2019
- Keywords: Accounting; Information; Conceptual maps;
- Pages: 85-97
- Received: 5th October, 2019
- Final revision and acceptance: 14th December, 2019
Increasingly more universities, whether public or private, are looking to promote professional performance among students and to develop social policies for students. They seek a solution of a coherent approach to the higher education challenge of attracting and retaining young people within the study programs, given the significant societal and labor market dynamics. In this context, the present study aims to investigate the methods by which Romanian universities can retain their students and, moreover, what influences the increase of their graduation rate.
- Type: Case Study
- Published on: 15th December, 2019
- Keywords: Graduation rate stimulation; Higher education; Romania; Public universities;
- Pages: 99-108
- Received: 27th September, 2019
- Final revision and acceptance: 30th November, 2019
The study aims to analyze both the way in which companies whose securities are admitted to trading on the Bucharest Stock Exchange complied with the regulations for the publication of non-financial information in the annual reports prepared for 2017 and 2018, but also the implications the reporting / non-reporting of non-financial information had on the share price over different periods of time. For this purpose, we collected the available data on 26 non-financial companies listed on BVB, a sample representing 30.5% of the total of 85 existing at the time of the research, as follows: eight companies where the majority shareholder is the Romanian State, two companies where the Romanian State is not the majority shareholder and 16 companies with wholly private capital. The research showed that the reporting of non-financial information was done late or was performed heterogeneously, in the sense that it was done in various forms: the directors' report, separate non-financial statements, sustainability report or non-financial report. Moreover not all sampled companies complied with the requirements regarding the publication of the entire set of information requested or, as far as the influence of the publication of non-financial information on the evolution of the share price is concerned, no clear correlation was identified that the business environment takes into account the publication or non-publication of this information in a timely manner, in a form that may or may not comply with regulatory requirements.
- Type: Case Study
- Published on: 17th December, 2019
- Keywords: Financial reporting; Non-financial information; Sustainability; Share value;
- Pages: 109-119
- Received: 10th December, 2019
- Final revision and acceptance: 15th December, 2019
