item: #1 of 425 id: sceco-10 author: Ciocea, Costel; Turcu, Ovidiu title: THE RISK IN MANAGEMENT, DERIVATION FROM INTERACTION BETWEN THE MICRO AND THE MACRO-ECONOMICS date: 2008-12-17 words: 1822 flesch: 42 summary: The world banking system, which ensures the flow and functioning of all other co-existing world sub-systems by means of money represents a marking point in the evaluation of risks at macro-economic level and of the regional crisis. In the context of the globalization of economy, the risk at macro- economics level, with acceleration in types of macro-society risks interacts organically with the micro-economic risks at the level of effects measurement in the triade company- consumer - environment. keywords: crisis; economics; financiar; risk; state cache: sceco-10.pdf plain text: sceco-10.txt item: #2 of 425 id: sceco-100 author: Muntean, Mircea title: Initiatives of European Union’s Council on the Value Added Tax date: 2010-12-15 words: 1489 flesch: 34 summary: The need to amend regulations implementing Directive 2006/112/EC on the common system of value added tax was foreseen in Notice nr. 2009/C306/17 of the European Economic and Social Committee. Based on the proposed rules, under implementation by the economic operators of cash accountancy, value added tax shall become payable when cashing, and the right to deduct shall arise on delivery of goods and services made or when issuing invoices. keywords: european; tax; value cache: sceco-100.pdf plain text: sceco-100.txt item: #3 of 425 id: sceco-101 author: Nichitcin, Corina title: Tax Evasion Causes and Prevenience or Rebutment Way of Tax Dodger Phenomenon date: 2010-12-15 words: 1706 flesch: 37 summary: So, as Republic of Moldova is no exception among countries where tax evasion is, the study of this subject is up-to-date and it is required for presenting these problems at national and international levels. It is rather inclined to consider tax evasion as a prejudice than a legitimate contribution to public expenditure and to envisage worse that who wants to reduce patrimony. keywords: control; evasion; fiscal; phenomenon; state; tax cache: sceco-101.pdf plain text: sceco-101.txt item: #4 of 425 id: sceco-102 author: Pacurari, Doina; Muntean, Mircea title: Some remarks concerning the indicators for appreciation the performance and the value created by the enterprise date: 2010-12-15 words: 3514 flesch: 37 summary: Among the modern indicators used in appreciation of performances there are: economic value added, market value added, total shareholder return, cash flow return on investement, and so on. We can rank, among these, the discounted cash flow, the economic profit, economic value added, market value added, the total shareholders return. keywords: capital; economic; enterprise; indicators; performance; profit; result; value cache: sceco-102.pdf plain text: sceco-102.txt item: #5 of 425 id: sceco-103 author: Postolache (Males), Daniela title: Business Intelligence Systems Accounting Integration in Romania. a Comparative Analysis date: 2010-12-15 words: 2762 flesch: 32 summary: 3 Integrating applications in information systems, interlinking systems, with the development of networks, Internet, storage and data processing technologies has even created strategic advantages for some countries. Lyytinen, K., Newman, M., (2008), “Explaining information systems change: a punctuated socio- technical change model”, European Journal of Information Systems, Operational Research Society Ltd. 10. keywords: accounting; analysis; business; decision; indicators; information; intelligence; studies; systems cache: sceco-103.pdf plain text: sceco-103.txt item: #6 of 425 id: sceco-104 author: Rebiga, Mihai title: Is Romania Ready for Adopting Euro? date: 2010-12-15 words: 3965 flesch: 49 summary: The National Bank of Romania interventions by monetary policy, were in the past and are currently of a high performance, even when the facing financial crisis has aggravated the economic situation in general. Arghyrou, M. G. (2009), Monetary policy before and after the euro: evidence from Greece, Empirical Economist, 36, pages: 621–643 3. keywords: monetary; new; policy; rate; romania; states cache: sceco-104.pdf plain text: sceco-104.txt item: #7 of 425 id: sceco-105 author: Sargu, Alina title: The Impact of the European Financial Integration Process and Other International Tendencies on the Romanian Stock Market date: 2010-12-15 words: 4284 flesch: 45 summary: Conclusions In all the trends and characteristics that we have presented here, there is a certain level of interdependence and determination that allows and stimulates the interaction and integration of stock markets all around the world. This is the opposite of the situation on other stock markets like Deutche Borsa were almost 97% of the shares of the stock market are owed by institutional investors, the rest being in the possession of private persons. keywords: bucharest stock; development; european; integration; investors; markets; stock exchange; stock market cache: sceco-105.pdf plain text: sceco-105.txt item: #8 of 425 id: sceco-106 author: Sava, Anca title: Challenges for the Romanian Public Pensions System in the Current Economic and Financial Crisis date: 2010-12-15 words: 3639 flesch: 43 summary: Keywords Romanian public pension system, public pension expenditure, economic and financial crisis JEL Code: H55, G23, O47 Introduction The financial crisis has rapidly turned into an economic crisis with major implications for all public programs, including pension systems. It also presents the current abuses of public pension system and the measures taken by the Romanian authorities to reform it. keywords: age; lei; number; pension; retirement; system; years cache: sceco-106.pdf plain text: sceco-106.txt item: #9 of 425 id: sceco-107 author: Sava, Anca; Zugravu, Bogdan title: Analysis of the Correlations Between Public Capital Investments and Economic Development in Romania date: 2010-12-15 words: 3057 flesch: 33 summary: 10 Gregoriou, A. and Ghosh, S. (2009), On the heterogeneous impact of public capital and current spending on growth across nations, Economics Letters 105, p.34 11Everaert, G. and Heylen, F. (2004), Public capital and long-term labour market performance in Belgium, Journal of Policy Modeling 26, p.103 12 Shioji, E. (2001), Public capital and economic growth: a convergence approach, Journal of Economic Growth 6, p.219 Studies and Scientific Researches - Economic Edition, no. 15, 2010 151 Testing the Correlation Between Public Capital Investments and Economic Development in Romania Microsoft Word - Apostoaie Constantin Marius_eng.doc Analysis of the Correlations Between Public Capital Investments and Economic Development in Romania Anca- Bogdan- Abstract This article aims to address the correlations between public capital investments and economic development in Romania. keywords: capital; economic; expenditure; growth; investment; studies cache: sceco-107.pdf plain text: sceco-107.txt item: #10 of 425 id: sceco-108 author: Solomon, Daniela; Dragomirescu, Simona title: Forecast of the Economic- Financial Performance Based on Diagnostic Analysis date: 2010-12-15 words: 1834 flesch: 44 summary: We can observe that turnover forecast in growth determines the estimation of favorable economic and financial performances and vice versa. Forecasting through FORECAST function is too optimistic and has led to increased turnover from the level projected in 2008, given current economic uncertainty, but still fall below the turnover achieved in 2004-2007. keywords: forecast; growth; performance; t t; turnover cache: sceco-108.pdf plain text: sceco-108.txt item: #11 of 425 id: sceco-109 author: Soroceanu, Carolina title: Reality and Contemporary Economic Classification of Expenditures of Public Institutions in Romania date: 2010-12-15 words: 1601 flesch: 37 summary: Always in the beating of subjective and objective waves of the researchers and practitioners, of specialists and ”neophyte”, economic classification of public institutions costs will be regularly reviewed, subject to approval and denial, also, to get the right balance between continuity and response to new challenges and the opportunity for public expenditure budget to be managed efficiently and effectively. Keywords budget, public institutions, economic classification,public expenditures JEL Code: H60, H61, H83 Extending the scope of economic phenomena, the complexity and diversity of the expenditure requires rendering financial data tools, in order to facilitate access and processing information. keywords: budget; classification; expenditure; institutions; public cache: sceco-109.pdf plain text: sceco-109.txt item: #12 of 425 id: sceco-11 author: Ciucescu, Nicoleta title: SOME ASPECTS CONCERNING THE ATTRIBUTES OF CONDUCTING date: 2008-12-17 words: 2296 flesch: 36 summary: In his book Power: The Inner Experience, David McClelland defines the need of power as the wish to have an influence on others and is maturing concomitant during: - involving of other persons in initiated or developed actions; - giving help or advices to others; - controlling others; - actions producing emotions to others; - preoccupations to the reputation.[2] Each manager disposes on authority, power, responsability; they differ sensibly from a hierarchical level to another. keywords: authority; manager; organization; person; power cache: sceco-11.pdf plain text: sceco-11.txt item: #13 of 425 id: sceco-110 author: Spineanu-Georgescu, Luciana title: Treasury, the Resultant Flow Business date: 2010-12-15 words: 1705 flesch: 46 summary: All operations which the undertaking is found out immediately and forward the form of cash flow. All operations which the undertaking is found out immediately and forward the form of cash flow. keywords: cash; company; enterprise; flow; treasury cache: sceco-110.pdf plain text: sceco-110.txt item: #14 of 425 id: sceco-111 author: Pasa Stignei, Veronica title: The Relevance of Notions of Risk and Uncertainty in Investment Decision to Base at Local date: 2010-12-15 words: 2979 flesch: 32 summary: Local government debt must be properly structured in terms of interest rates, maturity and the currency loans. Risk on investment decisions of local government is characterized by not known with certainty the characteristics of future events affecting the project investment, but known number of possible alternatives of those values and the likelihood of each. keywords: decision; government; investment; local; management; public; risk cache: sceco-111.pdf plain text: sceco-111.txt item: #15 of 425 id: sceco-112 author: Violeta Trandafir, Adina title: Tax Competition – Beneficial or Harmful? How Various Tax Measures Affect the Allocation of Resources? date: 2010-12-15 words: 4531 flesch: 49 summary: In this paper, in its first part, I try to present the difference between benefit and harmful tax competition. The OECD, in its first report on “Harmful tax competition”, was unwise enough to claim that general, non-discriminatory, low or zero tax rates could be “harmful”, if used in conjunction with other “harmful practices”, such as ring-fencing, lack of transparency, or lack of information-sharing between tax authorities, if they shifted resources, and hence economic activity, away from high and towards low-tax countries11. keywords: competition; country; foreign; investment; oecd; resources; tax; taxes cache: sceco-112.pdf plain text: sceco-112.txt item: #16 of 425 id: sceco-113 author: Ungureanu, Gabriela title: Organization of the Statutory Audit of Financial Statements in Romania date: 2010-12-15 words: 3377 flesch: 20 summary: Statutory audit, audit of annual financial statements or consolidated annual statements have been established 9 years later (Emergency Regulation no. 90 June 24, 2008), by transposing Directive 2006/43/EC of 17 May 2006 of the European Parliament and of Council on statutory audit of annual accounts and consolidated accounts, in order to ensure oversight of auditors, the public interest. The Council, through its specialized departments established by internal rules of organization and operation, has the following duties: • monitored in accordance with annual plan established quality control of statutory audit; • monitors the national legal framework corresponding measures taken at the European Commission on the independence of statutory auditors; • fullfils agreements with corresponding bodies in the Member States of the European Union in public oversight of statutory audit work; • provides information on public institutions public oversight of statutory audit work and information on adoption and implementation of ISA; • improves the general directions and methods approved by the regular inspections carried out under these schemes and ensure their proper implementation by the Chamber of Financial Auditors of Romania, according to the requirements for quality management systems audit work; • take measures for the proper conduct of inspections and their intended results; • monitors the Chamber activity on the authorization of statutory auditors and audit firms and on the public register; • endorse the rules and regulations developed by the Chamber of statutory audit work; • issue rules and regulations with respect to the public oversight of statutory audit work, as specified in internal rules of organization and functioning of the Council; • conduct their own investigations on statutory auditors and audit firms and adopt appropriate measures following findings; • review the annual report prepared and submitted by the Chamber, on the work of quality control and where appropriate, impose measures; • it monitors the training of statutory auditors. keywords: audit; auditors; firms; public; statements; statutory cache: sceco-113.pdf plain text: sceco-113.txt item: #17 of 425 id: sceco-114 author: Rotila, Aristita title: Clarifications and Proposals for Improvement in Romanian Accounting Regulations on Profit Distribution / Cover Loss and Presentation of Information Appropriate date: 2010-12-15 words: 3294 flesch: 41 summary: Key-words net profit, loss, profit distribution, loss covering, employees’ profit sharing Cod JEL: M41 By means of the study we carried out we observed a series of inconsistencies, ambiguities or contradictions in the accounting regulations applicable to the different types of entities, such as, among others, aspects concerning profit distribution/ loss covering and the presentation of corresponding information in the financial statements of economic agents. Concerning the moment of registration of profit distribution in accounting: in financial year N or N+1? keywords: accounting; distribution; loss; profit cache: sceco-114.pdf plain text: sceco-114.txt item: #18 of 425 id: sceco-115 author: Bucur, Andreea title: Deepening integration coordinates of the European Assembly date: 2010-12-15 words: 4061 flesch: 34 summary: Over the years, the community requirements and standards have become increasingly rigid with precise rules and criteria for national economic policies of the candidates to align the common European models. 1 Uniunea European : istoric, institu ii, procese decizionale, Seria Micromonografii – Politici Europene, Institutul European din România, 2003, p.7 Studies and Scientific Researches - Economic Edition, no. 15, 2010 194 Customs Union - first step of deepening European integration From the perspective of deepening process of European economic integration, the ‘50s-‘60s period was marked by economic liberalization (establishment of a Customs Union as a prerequisite to achieving the Common Market) and the rules and policies required by unification (Common Agricultural Policy, Common Commercial Policy and Common Transport Policy). Considering the importance and topical of the researched subject, this paper aims to present and highlight the complexity of deepening as a fundamental dimension of European economic integration, and possible consequences resulting from its implementation. keywords: customs; economic; european; integration; market; member; monetary; movement; states; union cache: sceco-115.pdf plain text: sceco-115.txt item: #19 of 425 id: sceco-116 author: Coca, Veronica title: The Impact of Rules on Economic Activity date: 2010-12-15 words: 2758 flesch: 47 summary: Good economic governance thus underpins the whole Smithian process whereby individuals specialize in different tasks and then transact with one another to achieve the full economic potential of the society. As a first reaction might be said that good governance requires a good government, but authors such as Dixit, Vanderbilt, Grief, Greenspan admitted that alternative institutions can be used to ensure good governance. keywords: economic; governance; institutions; order; rules cache: sceco-116.pdf plain text: sceco-116.txt item: #20 of 425 id: sceco-117 author: Dobranschi, Marian title: The sustainability of public debt in Romania in economic and financial crisis date: 2010-12-15 words: 4450 flesch: 40 summary: Microsoft Word - Apostoaie Constantin Marius_eng.doc The sustainability of public debt in Romania in economic and financial crisis Marian Dobranschi, “Al.I.Cuza” University of Iasi, Romania Abstract Public finances are key driver in the EU for economic recovery as the debth of the recession and credit constraints require fiscal policy action. This paper emphasis the needed review of public debt and its role in economic development as a particular challenge for emerging economies such as Romania. keywords: budget; country; debt; deficit; government; growth; interest; policy; romania; sustainability cache: sceco-117.pdf plain text: sceco-117.txt item: #21 of 425 id: sceco-118 author: Draghicescu, Mirela title: Issues regarding environmental protection in Romania date: 2010-12-15 words: 4255 flesch: 24 summary: 1. 4 www.insse.ro 5 these are the units carrying out environmental protection activities as the main scope of activity 6 it comprises all the units of the local and central public authority providing or financing non- commercial environmental protection services, for individual and collective consumption 7 these are the units carrying out environmental protection activities as a secondary or auxiliary activity to main scope of activity 8 it refers to specific environmental protection activities, namely: air protection, water protection, waste management, soil and underwater protection, the protection of natural resources and the conservation of biodiversity, the prevention of noise and vibrations, other domains (research and development in the environmental field, general environmental management, training etc.) Microsoft Word - Apostoaie Constantin Marius_eng.doc Issues regarding environmental protection in Romania Mirela Dr ghicescu –The Academy of Economic Studies Bucharest, Romania Abstract The “environmental protection” activity in our country should be approached by taking into consideration its entire complexity, and the most reliable solutions may be provided only by direct and permanent reference to the vast issue of social development in its entirety. keywords: country; environmental; expenses; management; materials; national; pollution; protection; romania; waste cache: sceco-118.pdf plain text: sceco-118.txt item: #22 of 425 id: sceco-119 author: Golea, Valentina; Niculescu, Nicoleta; Niculescu, Dragos title: Transnational companies and production global networks date: 2010-12-15 words: 2499 flesch: 26 summary: Keywords international production, production global networks, transnational company, global competition, business organization, innovation, corporatist strategies JEL Codes: F13, F23 Introduction Nonetheless, despite the fact that transnational companies dominate the production of many goods and services and their global distribution, their technological and organization advantages have not made them undefeatable regarding competition. keywords: companies; company; global; production; societies cache: sceco-119.pdf plain text: sceco-119.txt item: #23 of 425 id: sceco-12 author: Ciuraru-Andrica, Cristina title: THE IMPACT OF GLOBAL FINANCIAL CRISIS UNDER THE ROMANIAN FINANCIAL MARKET date: 2008-12-17 words: 2428 flesch: 59 summary: Studies and scientific researches Edition: Economics, no. 13 (2008) http://www.crizafinanciar%C4%83.ro/ The impact of global financial crisis under the Romanian financial market 25 However, in an article on 11 October 2008 of the Cotidianul newspaper, Adrian Deoanca blame Alan Greenspan, chairman of the U.S. Federal Reserve from 1987 to 2006, for the outbreak of financial crisis, whose opinion mattered very much in state control of financial market and the using of financial derivatives contracts. The story of financial crisis begins like this: Once upon a time (and of course, still is) a dream land bearing the name of the United States. keywords: banks; course; crisis; market; romanian; world cache: sceco-12.pdf plain text: sceco-12.txt item: #24 of 425 id: sceco-120 author: Golea, Valentina; Niculescu, Nicoleta; Niculescu, Dragos title: The role of government policies in the proliferation of multinational business date: 2010-12-15 words: 1809 flesch: 33 summary: It is generally known that political parties influence the government’s activities regarding the policy towards foreign companies. Keywords government policies, multinational business, political risk, multinational companies, political instability, host country JEL Codes: F23, F29, F42 Introduction Some countries’ attitude towards foreign companies is more open than others. keywords: companies; country; government; host; risk cache: sceco-120.pdf plain text: sceco-120.txt item: #25 of 425 id: sceco-121 author: Harja, Eugenia title: Statistical analysis of the structure and dynamics of the number of students in public education over the past two academic years from Bacau date: 2010-12-15 words: 2692 flesch: 49 summary: Students enrolled in university master programs, by financing forms Source: calculations after D.J.S data The number of master students benefiting from budget funds increased almost 2.5 times in total (+296 students), mainly due to the emergence of the first year of studies at the Faculty of Engineering, as well as of the second year of the other faculties (See Annex 6). Students enrolled in the license programs, at the beginning of the university year, by faculties Source: calculations after D.J.S data In the Bologna cycle, of 4 years, it remained constant the number of students enrolled in Mechatronics specialization, and it increased in the specializations: engineering and quality management (82.1%, 23 students), the Industrial Energy (34.2% +40 students), the Food Engineering (7.2%, 17 students). keywords: faculty; number; sciences; students; university cache: sceco-121.pdf plain text: sceco-121.txt item: #26 of 425 id: sceco-122 author: Harja, Eugenia title: Statistical analysis of the structure and dynamics of material and human resources in public education over the past two academic years in Bacau date: 2010-12-15 words: 1493 flesch: 54 summary: Bacau public education has an average of 20 students / teacher; compared to 19, the average of the region and to 18, the average of the country, and also compared to 55,as the private schools from Bacau had. Of 304 existing teachers in higher education from Bacau at the beginning of 2008/2009 academic year, 86.2% belonged to public education. keywords: beginning; university; year cache: sceco-122.pdf plain text: sceco-122.txt item: #27 of 425 id: sceco-123 author: Judeu, Viorina title: The role of non governmental organizations in monitoring and evaluating public policies, measuring the effects stressing the impact on regional economic policy implementation date: 2010-12-15 words: 2640 flesch: 40 summary: Microsoft Word - Apostoaie Constantin Marius_eng.doc The role of non governmental organizations in monitoring and evaluating public policies, measuring the effects stressing the impact on regional economic policy implementation Viorina – Maria Judeu, Agora University of Oradea, Romania Abstract Regional policy implementation encounters difficulties and limitations similar to those for other areas of economic policy. The effect of these differences in time on the implementation of regional policy can be illustrated, for example, by carrying out a scheme for retraining and job recycling factor, which includes several stages. keywords: benefits; costs; implementation; number; policies; policy; public; studies cache: sceco-123.pdf plain text: sceco-123.txt item: #28 of 425 id: sceco-124 author: Mateescu, Petronela title: Workforce quality culture in contemporary economy considerations regarding Romania date: 2010-12-15 words: 2227 flesch: 23 summary: Keywords workforce, quality culture, workforce quality JEL Codes: J24, J54, J80 Workforce Quality Culture in Contemporary Economy There are numerous quality culture development strategies, depending on the place and workforce employed by the organization. They have been thoroughly studied and debated upon, which finally resulted in awareness raising on the concept of quality culture among all the people involved. keywords: culture; employees; management; organization; quality; training; workforce cache: sceco-124.pdf plain text: sceco-124.txt item: #29 of 425 id: sceco-125 author: Munteanu, Ligia title: The road to a free market- law, legislation and the entrepreneurship date: 2010-12-15 words: 4257 flesch: 63 summary: Free market, law and responsibility As in state as in the market we must not forget about the human nature. So there is more than an analogy between free market and the judiciary law that of the judges, just as there is more bound between planned economy and legislation. keywords: economic; economy; law; liberty; market; society; state; way cache: sceco-125.pdf plain text: sceco-125.txt item: #30 of 425 id: sceco-126 author: Niminet, Liviana title: Challenging times for competition on the automotive market. The case of European Union and Romania date: 2010-12-15 words: 2171 flesch: 46 summary: Auto market in Romania during the economic crisis Let us move our attention now from the more general case of European car market to a more particular one, that is the automotive Romanian market in time of crisis. Furthermore the evolution of automotive market in the European Union and Romania during the economic crisis are analyzed using clearing figures . keywords: competition; european; industry; market; policy; vehicle cache: sceco-126.pdf plain text: sceco-126.txt item: #31 of 425 id: sceco-127 author: Popa, Florina title: Absorption capacity of Structural Funds in Romania date: 2010-12-15 words: 3269 flesch: 39 summary: The degree of European Union Funds absorption in Romania Romania's capacity to absorb European Funds, has proved to be reduced, and the comparison with other Member States at a similar moment, draw a warning, regarding the modest place occupied by Romania, in comparison with other European countries. JEL Codes: R0, R38, R58 General approach The absorption of European Union funds, sensitive issue for the current stage of development of Romania, is an important process for the real convergence that Romania must meet in relation to European Union, recovering the gaps from other Member States. keywords: absorption; european; funds; ional; local; net cache: sceco-127.pdf plain text: sceco-127.txt item: #32 of 425 id: sceco-128 author: Stangaciu, Ancuta title: Romania’s foreign trade with the European Union in 2008 date: 2010-12-15 words: 2909 flesch: 53 summary: 0 20 40 60 80 100 0 50 100 T he c um ul at iv e sh ar e of e xp or t an d im po rt The cumulative share of the EU member States export import % % Figure 3. From the total section, in the last three years, over 82,0% were exports towards EU; - base metals (14,7% of the total), of which almost 60% in the EU States. keywords: concentration; exports; imports; romania; states; total; trade cache: sceco-128.pdf plain text: sceco-128.txt item: #33 of 425 id: sceco-129 author: Stangaciu, Ancuta title: Romania's foreign trade in 2008 - a territorial statistical analysis date: 2010-12-15 words: 2999 flesch: 39 summary: The last 5 places in the hierarchy of counties, with lower export values were situated: Gorj county with 36.917 thousand euros (0,1% of total exports of the country), Giurgiu county with 89.906 thousands Euro (0,3 % of total exports of the country), Ialomi�a county with 117.188 thousand Euro (0,3% of total exports of the country), Cara� Severin county with 126.401 thousand Euro (0,4% of total exports of the country) and Suceava county with 135.513 thousand Euro (0,4% of total exports of the country). Section Means of transport takes third place with a share of total export value by 12,3%, and the county with the largest export in this section is Arge� county with 1.420.100 thousand Euro (34,3%), followed by Constan�a with 401.815 thousand Euro (9,7%) and Arad county with 348.374 thousand Euro (8,4%). keywords: euro; exports; imports cache: sceco-129.pdf plain text: sceco-129.txt item: #34 of 425 id: sceco-13 author: Danu, Marcela title: DIMENSIONS OF THE SOCIAL RISK IN THE CONTEMPORARY ECONOMY date: 2008-12-17 words: 3003 flesch: 37 summary: This paper highlights, mainly, two types of social risk faced by the demand, supply, the economic system exponents, as a whole, respectively the risk of poverty and social risk to the organization. In terms of variations recorded over the period we observe the following: - increases the risk of poverty in almost all EU-15; - decrease of this type of social risk in France, Ireland, Portugal. keywords: causes; company; countries; environment; level; poverty; risk; social cache: sceco-13.pdf plain text: sceco-13.txt item: #35 of 425 id: sceco-130 author: Timbur, Margareta title: The competences of European Union institutions in the trade policy (Lisbon Treaty) date: 2010-12-15 words: 4623 flesch: 46 summary: It is an improved set of rules to develop EU policy” European Parliament President Jerzy Buzek The Lisbon Treaty (LT) signed on December 13, 2007 and entered into force on December 1, 2009, is a response with solutions for the listed above dilemmas, taking in account the social, economic and political changes, toward EU is currently undergoing. In accordance with the TFEU, TEC and LT, European Commission: • submits proposals for the implementation of common trade policy; • submits recommendations to the Council, where must be negotiated agreements with one or more States or international organizations; • recommends the ways which MS can contribute to the development of CTP; • authorizes MS to adopt necessary protection measures; • it is the sole negotiator – in the end of the negotiation process we have only one agreement instead of 27 sets of commercial rules; • represents the EU MS in the WTO - to speak with one voice; • represents and defends European interests in the WTO judicial system; • is responsible to ensure that the agreements negotiated are compatible with EU policies and rules; • is responsible to ensure that imports entering into the European Union are traded at fair prices and do not harm to European companies and their workers; • monitors and ensures the implementation of international agreements by using the WTO system and tools which promote and protect trade adopted by the EU; • the officials from General Directorate for Trade from the European Commission are responsible for current negotiations and represent EU, as a whole, in Doha Round, regularly informing the Parliament; • reports, to the Special Committee the progress of negotiations. keywords: agreements; ctp; european; policy; rules; trade; treaty cache: sceco-130.pdf plain text: sceco-130.txt item: #36 of 425 id: sceco-131 author: Tutuianu, Ion title: Romanian legal rules and promotion of tourism in the community date: 2010-12-15 words: 3338 flesch: 34 summary: Certainly the emergence of tourism activity creates jobs, both in specific areas of activity tourism and in other branches. But tourism market works best when no participant's able to dictate terms. keywords: activity; consumer; economic; european; market; products; romania; safety; tourism; travel cache: sceco-131.pdf plain text: sceco-131.txt item: #37 of 425 id: sceco-132 author: Alexa, Elena title: Urban Marketing and its Impact over the Touristic Attractiveness of the Cities – A Conceptual Approach date: 2010-12-15 words: 3304 flesch: 41 summary: The importance of urban tourism is underlined by the fact that in 1991 was created ECT – European Cities Tourism which is the European association of the urban tourism organizations (former Federation of European Cities’ Tourist Offices – FECTO) with the overall aim to strengthen city tourism in Europe. Urban marketing came as a natural response to the cities needs to bring added value to their urban management strategies. keywords: branding; cities; city; destination; development; marketing; tourism cache: sceco-132.pdf plain text: sceco-132.txt item: #38 of 425 id: sceco-133 author: Andrei, Andreia; Talaba, Monica title: Brand Leadership in the contemporary economy date: 2010-12-15 words: 2100 flesch: 43 summary: Brand strategy gives focus and direction by providing a platform for brand management that enables consistency in all actions and activities related to the brand. Keywords brand leadership, brand management, branding, social marketing JEL Codes: M 31 Introduction Traditionally, the company's business goals and vision were developed in the Board, without a deep analysis of consumer. keywords: brand; business; leadership; marketing; media; social cache: sceco-133.pdf plain text: sceco-133.txt item: #39 of 425 id: sceco-134 author: Barsan, Simona; Sima, Mihaela title: Product range optimization – case study date: 2010-12-15 words: 3743 flesch: 41 summary: C8: 1x 4 4.50 (production proposed for optimization of product P4) C9: 1x 5 0.67 (profitable minimum monthly production of product P5) C10: 1x 5 1.70 (proposed for optimizing product production P5) C11: 1x 6 0.36 (profitable minimum monthly production of product P6) C12: 1x 6 1.40 (production proposed for optimization of product P6) C13: 1x 7 4.15 (profitable minimum monthly production of product P7) C14: 1x 7 6.00 (production proposed for optimization of product P7) C15:1x1+1x2+1x3+1x4+1x5+1x6+1x7 12 (maximum storage capacity of Workshop 1) Utilization of the WINQSB optimization program and interpretation of results After running the WINQSB program (on the Goal Programming module), one has obtained the following results: Table 2. In our country, according to statistics, 74.5% of the people living in cities prefer white wheat flour bread and bakery products, that have low content of nutrients and dietary fiber, but which are the cheapest. keywords: capacity; company; increase; management; optimization; production; products; ron cache: sceco-134.pdf plain text: sceco-134.txt item: #40 of 425 id: sceco-135 author: Brumar, Bogdan title: Modeling and simulation of economic processes date: 2010-12-15 words: 3448 flesch: 33 summary: Dynamic models are those which take account of variation and interaction while the variables considered and are therefore appropriate simulation of economic systems. JEL Codes: C 63 General issues concerning technologies of economic simulation In this new millennium application integration concepts, techniques and technologies have become couples being able to sustain rapid economic change. keywords: business; components; decision; models; problem; processes; simulation; software; system cache: sceco-135.pdf plain text: sceco-135.txt item: #41 of 425 id: sceco-136 author: Chitu (Soare), Alice; Chitu, Adelina title: Evaluation as an organizational growth of a contemporary employee date: 2010-12-15 words: 4804 flesch: 54 summary: Keywords organization, training need, measurement, evaluation, people. Because growth and change are inherent in organizations, they create a plethora of training needs. keywords: employees; need; new; organization; people; performance; training; way cache: sceco-136.pdf plain text: sceco-136.txt item: #42 of 425 id: sceco-137 author: Cristea (Mitican), Lucica title: Management immunodeficiency from preuniversity educational system date: 2010-12-15 words: 3830 flesch: 35 summary: Thus, management education has been defined by experts in the field, in many ways. I Jinga11 considers, for example, that management education can be defined as science and art of preparing human resources, to train its staff, according to some finality accepted individual and society. keywords: decision; education; immunodeficiency; management; process; romania; school; social; society; system cache: sceco-137.pdf plain text: sceco-137.txt item: #43 of 425 id: sceco-138 author: Daneci-Patrau, Daniel title: The evaluation of the link between talent and potential of human resources date: 2010-12-15 words: 2961 flesch: 38 summary: First, the company’s administrators have selected the groups of sales employees, according to their professional knowledge (new hired sales agents and experimented sales agents); 12 in each group. Evaluation software of potential PEP is an instrument which helped us to make the difference between efficient employees and the less efficient ones. keywords: company; employees; manager; potential; resources; training cache: sceco-138.pdf plain text: sceco-138.txt item: #44 of 425 id: sceco-139 author: Dromereschi, Maria title: Organizational trust or beyond appearances date: 2010-12-15 words: 4339 flesch: 40 summary: Organizational trust The increasing interest in the concept of organizational trust has the following arguments: 1.it is in the interest of the performance of the organization (Dirks and Ferrin, 2001); 2.it has a positive effect on results, cooperation and work efficiency, moderating directly or indirectly, acting over the main determinants of performance (Zaheer and partners, 1998); 3.it increases the advantages of the companies which develop trust from inside (the internal climate) to outside (external partners)(Kets de Vrie, 2001); 4.the organizations with a high level of trust (internal) will be more successful, more adjustable and more innovating than the ones with low levels of trust (Shockley-Zalabak, 2000); Studies and Scientific Researches - Economic Edition, no. 15, 2010 352 5.it becomes an important aspect for those companies which are in competition on the world markets where incertitude and risk are high and the partners’ culture, values and goals can be very different (Huff & Kelley, 2003); 6.the benefits of trust can be found on social and economic levels, on national and international levels, ‘anywhere in the world, trust facilitates economic cooperation’ (James & Sycuta, 2004). The model of moderators of trust Source: Mayer, R.C., Davis, J.H., Schoorman, F.D. (1995), An integration model of organizational trust, The Academy of Management Review Briarcliff Manor, iulie, vol.20, Iss. 3, p.709-835 Mayer, Davis and Schoorman consider that the dynamics of the nature of trust consists in the multiplication of investment in trust in positive receivers (favorable results) and in obtaining unfavorable results, respectively distrust in negative receivers. keywords: abilities; experience; management; model; organization; relations; studies; trust; values cache: sceco-139.pdf plain text: sceco-139.txt item: #45 of 425 id: sceco-14 author: Dragomirescu, Simona; Solomon, Daniela title: CLASSICAL CALCULATION METHODS OF COSTS AND THEIR LIMITS IN ACTUAL FRAME OF ROMANIAN ECONOMY. PRESENT TENDENCIES IN COSTS ACCOUNTANCY date: 2008-12-17 words: 3084 flesch: 36 summary: Present tendencies in costs accountancy 33 Studies and scientific researches Edition: Economics, no. 13 (2008) CLASSICAL CALCULATION METHODS OF COSTS AND THEIR LIMITS IN ACTUAL FRAME OF ROMANIAN ECONOMY. Present tendencies in costs accountancy 34 Studies and scientific researches Edition: Economics, no. 13 (2008) investigating the causes of industrial enterprises’ losses. keywords: accountancy; calculation; control; costs; management; methods; production cache: sceco-14.pdf plain text: sceco-14.txt item: #46 of 425 id: sceco-140 author: Duhalm, Simona title: The role and importance of public relations at non-governmental organizations date: 2010-12-15 words: 1840 flesch: 29 summary: Public relations activities at non-governmental organizations differs from other sectors, in terms of persuasive components of at least five reasons: − to communicate and transmit reliably messages relating to activities, initiatives, projects under the participatory citizenship, solidarity and altruistic; − to create conditions for social adhesion which programs and action oriented to community and people; − to capture attention and interest policy and administrative makers to promote programs to support ideas and projects that advocate; − public relations activities are not subject to the existence of endogenous crisis by nonprofit organization but are caused by external factors objective in case content for the NGO campaigning in public; − primary mission of public relations achieved for the benefit NGO is to encourage social participation around the ideal of sustained public without ignoring the other dimensions of organizational public relations (reputation, credibility, transparency, adherence). Given the process of communication, public relations activities play an important role in the proper management of messages to be transmitted to the target audience. keywords: non; organizations; public; relations cache: sceco-140.pdf plain text: sceco-140.txt item: #47 of 425 id: sceco-141 author: Amalasunta Iacob, Georgeta title: Factors that determine job performance date: 2010-12-15 words: 4404 flesch: 28 summary: Beh, L., Raduan, C.R, (2007), Linking QWL and job performance: implication for organization, Performance Imporvment, vol 46, nr 6, 30-35 4. Riketta, M.(2002), Attitudinal organizational commitment and job performance: a meta-analysis, Journal of Organizational Behavior, vol 23, 257-266 15. keywords: employees; factors; individual; job; model; performance; personality; studies; tasks; work cache: sceco-141.pdf plain text: sceco-141.txt item: #48 of 425 id: sceco-142 author: Ichim, Cosmin title: The Great Depression and the current crisis: brand-related attitudes date: 2010-12-15 words: 3515 flesch: 55 summary: Numerous studies analyzed the relation between customer satisfaction and loyalty, starting from the premise that satisfaction plays a key role in explaining brand loyalty. In his desire to increase productivity, imperatively necessary for augmenting demand, in his work entitled Principles of Scientific Management (1911)8 Frederick W. Taylor stimulated the trend of scientific management, which advocated 4 Aaker, David (2005), Managementul capitalului unui brand, Brandbuilders, Bucharest, p. V 5 Kotler, Philip (2003), Marketing Management, Pearson Education, New Jersey, p. 406 6 *** (2006), MacMillan English Dictionary, MacMillan Publishing House, Oxford, p. 160 7 Matzler, Kurt, Krauter S., Bidmon S. (2008), Risk aversion and brand loyalty: the mediating role of brand trust and brand affect, Journal of Product & Brand Management, Vol. 17, Nr.3, pp. 154-162 8 Nica, Panaite (2004), Management. keywords: brand; consumer; depression; loyalty; management; marketing; new; product; studies; trust cache: sceco-142.pdf plain text: sceco-142.txt item: #49 of 425 id: sceco-143 author: Isac, Florin; Cureteanu, Radu; Rusu, Sergiu title: The role of the service - profit chain inside the interaction between the service supplying company and the client date: 2010-12-15 words: 1810 flesch: 49 summary: The service – profit chain proposes a relation connecting the profitability and the client’s loyalty and satisfaction to the employees’ satisfaction, capability and productivity Keywords service, profit, chain, satisfaction, customer JEL Codes: M 31 One of the features which make services to be unique is the client’s active participation to the services production process. Empirical records regarding the service-profit chain Year Study Description Source of sample Size of sample The main findings 1994 Heskett et al Relationship between the employees; satisfaction and loyalty, the value of the service and the consumer’ satisfaction and loyalty Organizatio ns and services 20 A model of service – profit chain is proposed 1995 Jones & Sasser keywords: employees; profit; satisfaction; service cache: sceco-143.pdf plain text: sceco-143.txt item: #50 of 425 id: sceco-144 author: Latu, Lazar; Latu, Roxana title: How do we know when the change is optimal? date: 2010-12-15 words: 2617 flesch: 67 summary: Keywords Change, sigmoid curve, paradox, attitude JEL Codes: O 12 Factors requiring the change Nowadays, the change represents the core of the management experience and practice. Point A of sigmoid curve. keywords: change; curve; organization; point cache: sceco-144.pdf plain text: sceco-144.txt item: #51 of 425 id: sceco-145 author: Manea, Ioana; Popa, Ioana title: Risk Management in Public Procurement Process date: 2010-12-15 words: 3425 flesch: 7 summary: Studies and Scientific Researches - Economic Edition, no. 15, 2010 390 competitive dialog, contest of solutions competitive dialog, contest of solutions Simplified awarding procedures for public procurement or direct procurement contracts: call for tender, direct purchase There is no simplified awarding procedure for public procurement contracts. In order to avoid the risks identified above, but also in order to observe the principles that govern the awarding procedures of public procurement contracts, the following activities must be taken into account: - Establishing a frameworks that is relied on trust, correctness and impartiality; - Limiting those elements of a subjective nature that influence decisions in the awarding process of public procurement contracts; - Eliminating the preferential treatment granted to local business operators; - Securing the “visibility” of rules, opportunities, internal procedures, and of results; - Eliminating restrictive, abusive requirements; - Obtaining the best value for public funds, which are always considered as insufficient in relation to the existing needs; - Monitoring the costs generated by the development of the public procurement process, which includes the costs related to the administration of the process at the contracting authority level, as well as the bid preparation related costs; - Limiting error occurrence throughout the public procurement process; - Limiting fraud and corruption phenomena; - Developing a healthy public procurement market; Studies and Scientific Researches - Economic Edition, no. 15, 2010 395 Conclusions The commitment and the attitude of decisional factors within the contracting authorities in relation to public procurement ethical issues are major conditions for the application of certain measures for the implementation of the above-mentioned activities. keywords: authority; awarding; contracting; contracts; process; procurement; public; tender; works cache: sceco-145.pdf plain text: sceco-145.txt item: #52 of 425 id: sceco-146 author: Manea, Ioana; Popa, Ioana title: Press Manipulation and Its Negative Impact on the Youth date: 2010-12-15 words: 3290 flesch: 49 summary: The various aspects of media psychology come together in production and are manifested in techniques, based on principles of psychology that give us practical parameters and techniques for producing better programs. Recent evidence has suggested direct correlations between food advertising and children's purchase requests (Borzekowski and Robinson, 2001; O'Dougherty, Story, and Stang, 2006) and overall nutritional intake (Vereecken, Todd, Roberts, Mulvihill, & Maes, 2006). keywords: advertising; children; food; health; jurnal; manipulation; media; pag; press; psychology; television cache: sceco-146.pdf plain text: sceco-146.txt item: #53 of 425 id: sceco-147 author: Marinescu, Paul; Toma, Sorin; Constantin, Ionut title: Social Responsibility At The Academic Level. Study Case: The University Of Bucharest date: 2010-12-15 words: 3097 flesch: 36 summary: In the second section we show how the Team Work Association and the scientific circle “Business, ethics and social responsibility” have implemented social responsibility projects within the University of Bucharest and in partnership with other institutions. Social responsibility has become a way of action in which participants can be involved in social projects. keywords: business; csr; responsibility; society; students; universities; university cache: sceco-147.pdf plain text: sceco-147.txt item: #54 of 425 id: sceco-148 author: Mironescu, Roxana; Ciucescu, Nicoleta title: Management and risk in financed projects date: 2010-12-15 words: 2489 flesch: 34 summary: Understanding of project risk as opportunity prompt recovery of the unexpected has become a dominant style of management in large companies in the contemporary period. In a more artistic speech, risk management is a process that proved its similarity to a medical examination, which, after treatment the doctor ordered, after the disease diagnosis, the patient is far away from healing, but he returns to the doctor and he is worse than before treatment. keywords: development; health; management; phase; project; risk cache: sceco-148.pdf plain text: sceco-148.txt item: #55 of 425 id: sceco-149 author: Olariu, Ioana title: The importance of efficient territory management in distribution planning date: 2010-12-15 words: 2277 flesch: 41 summary: The companies establish commercial territories out of the following reasons: • To cover the whole market. The widely accepted procedure for establishing commercial territories covers the following five phases: keywords: accounts; distribution; potential; territories; time cache: sceco-149.pdf plain text: sceco-149.txt item: #56 of 425 id: sceco-15 author: Duhalm, Simona title: MARKETING COMMUNICATION IN THE INTERNET date: 2008-12-17 words: 2541 flesch: 41 summary: Therefore, the budgets allocated to Internet marketing in Western Europe will grow annually by 15% by 2012. In marketing communication via the Internet site is an important strategic tool, as its characteristics: individualization and interactivity, is not only an event on the Internet, but also a channel for sale, a promotion and publicity tool, a tool for research, technology necessary to support a development strategy in the virtual market long-term. keywords: advertising; communication; customers; information; internet; marketing; online cache: sceco-15.pdf plain text: sceco-15.txt item: #57 of 425 id: sceco-151 author: Olteanu, Laura; Krajnik, Izabella title: The financial behavior of the banking services’ consumers regarding the credit- contracting for the crisis-period in Romania date: 2010-12-15 words: 3246 flesch: 50 summary: The evolution of credits lent in RON for the period of 2007-2009 RON Dec 2007 Dec 2008 Dec 2009 Credits in RON 67 800 198 434,77 83 746 142 914,49 79 787 539 998,27 economic agents 32 597 434 201,35 40 967 023 648,72 39 232 528 620,79 population, of which: 33 573 657 459,45 40 940 105 712,03 38 815 780 449,48 consumer 31 283 859 162,54 37 897 327 162,23 36 046 162 271,55 real estates 1 463 981 011,30 1 647 989 725,66 1 705 225 222,04 other applications 326 413 007,50 684 646 905,73 383 503 216,49 other 1 629 106 774,39 1 839 013 551,75 1 739 230 927,28 Source – www.bnr.ro Analyzing the situation for credits lent to the population it can be determined that individuals have been inclined especially towards consumer credits and have been less interested of those destined for purchasing real estates. Though consumer credits detain out of the total credits lent to the population over 90% in each year from the analyzed period, as for the credits for real estate purchases is situated below 5%, consumer credits lent in RON to individuals have registered an increase of 15,22% for the analyzed period, while those destined for real estates registered an increase of 16,47%. keywords: consumer; credits; dec; increase; period; ron cache: sceco-151.pdf plain text: sceco-151.txt item: #58 of 425 id: sceco-152 author: Pintilie, Daniela; Pintilie, Ciprian; Chelu, Andreea title: The correlation between the development of human resource in education and the Romanian economy date: 2010-12-15 words: 2976 flesch: 30 summary: This research is an explanatory in the sense that he Studies and Scientific Researches - Economic Edition, no. 15, 2010 432 proposes to achieve its objectives a priori, but to discover possible causal relationship between the concept of teacher professional development and impact of formal and non formal methods are incuring development on the one hand, and on other hand to highlight the importance of sustainable quality training as investment in the Romanian economy. Thus, the entire human resources development and training each component of the process must first be planned, implemented and evaluated by completing the following steps: - adaptation of human resources development program in the school policy; - development programs must be designed in accordance with the requirements of the high; - ranking development process; - identifying needs; - establishing a work program and priorities within it; - program implementation; - monitoring and assessment program; - the program review and identify future needs. keywords: development; education; human; professional; programs; resources; teacher; training cache: sceco-152.pdf plain text: sceco-152.txt item: #59 of 425 id: sceco-153 author: Porutiu, Anuta title: Decision and decision makers date: 2010-12-15 words: 2202 flesch: 45 summary: To drive the achievement of the objectives, management decisions must meet a number of criteria, of which the most important ones are considered the following: scientific validity of the decision. Keywords Decision Support Systems, decision making, decision making process, human resources JEL Codes: M 10, M 15 keywords: decision; information; making; management; managers cache: sceco-153.pdf plain text: sceco-153.txt item: #60 of 425 id: sceco-154 author: Porutiu, Anuta title: The contribution of human resources management systems in achieving competitive advantage date: 2010-12-15 words: 2270 flesch: 46 summary: Problem solving process Solving problems is dependent on the type of problem to solve. A number of techniques have been developed over time to solve decision problems. keywords: decision; method; organization; problem; solution cache: sceco-154.pdf plain text: sceco-154.txt item: #61 of 425 id: sceco-155 author: Rasina, Mariana title: Competivity and management activities in die production systems date: 2010-12-15 words: 2493 flesch: 46 summary: Logistics activities are decisive through production system cost competitiveness. The management activity has a center mission, the management of production system. keywords: activities; competitiveness; management; production; quality; system cache: sceco-155.pdf plain text: sceco-155.txt item: #62 of 425 id: sceco-156 author: Isac, Florin; Cureteanu, Radu; Rusu, Sergiu title: The Economic Role of Tourism and the Dimension of the Touristic Phenomenon on a National and Global Scale date: 2010-12-15 words: 1489 flesch: 41 summary: The return course in tourism is favorable as comparable to other branches, as it is viewed as an invisible export, the price of the touristic products being no longer charged with packing expenses, customs taxes, insurances; • Tourism involves directly and indirectly important consumptions of industrial products; • Tourism assures the balanced development of all the zones in a country. The main difference between tourism and other forms of recreation [Mak J., Tourism and the Economy, University of Hawai’i Press, 2004, pag.5] consists of the fact that the consumers need traveling in order to consume tourism. keywords: development; economic; industry; marketing; tourism cache: sceco-156.pdf plain text: sceco-156.txt item: #63 of 425 id: sceco-157 author: Serghie, Dan; Balan, Ana Maria title: Business Intelligence Systems in the business strategy - an approach to the Romanian reality date: 2010-12-15 words: 3880 flesch: 44 summary: Thus, the basic concepts of this approach are transformed into Business Intelligence systems: the transformation data into information, the information into knowledge and knowledge into profitable business action. The propose and the result of Business Intelligence application is found mainly in the efficiency of a performing decision process, through new knowledge. keywords: business; business intelligence; company; data; decision; information; intelligence; management; system cache: sceco-157.pdf plain text: sceco-157.txt item: #64 of 425 id: sceco-158 author: Sima, Mihaela; Barsan, Simona title: Strategies and politics of ocupational stress reduction – case study date: 2010-12-15 words: 3559 flesch: 49 summary: Theoretical elements define and explain concepts such as: stress, stress management, counseling and organizational change. Therefore, a combination of organizational change and stress management is often the most useful approach to prevent stress at work. keywords: employees; job; management; order; stress; time; work; working cache: sceco-158.pdf plain text: sceco-158.txt item: #65 of 425 id: sceco-159 author: Simion Simescu Martinho Nunes, Carmina; Simion Simescu, Alexandra title: Ethics and corporate social responsibility - a strategic approach within the organization date: 2010-12-15 words: 3462 flesch: 47 summary: Microsoft Word - Apostoaie Constantin Marius_eng.doc Ethics and corporate social responsibility - a strategic approach within the organization Carmina Simion Simescu Martinho Nunes, University Valahia Targovişte, Romania Alexandra Simion Simescu, University of Philosophy, Bucharest, Romania Abstract Today 5 Ibidem 6 Friedman, M.(1970) The Social Responsibility of Business Is to Increase Its Profits , New York Times, p. 89 Studies and Scientific Researches - Economic Edition, no. 15, 2010 470 Table no.1 Model of corporate social responsibility Philanthropic responsibilities Desired by society Ethical Responsibilities Expectations of society Legal Responsibilities Incurred by society Economic Responsibilities Incurred by society (Source: Carroll, A. B., Buchholtz, A. K.(2000) Business and Society: Ethics and Stakeholder Management , 4th edition, Cincinnati, South- Western College., p. 102) keywords: business; edition; ethics; good; happiness; management; means; responsibility; virtue cache: sceco-159.pdf plain text: sceco-159.txt item: #66 of 425 id: sceco-16 author: Lăzărescu (Marinescu), Silvia title: THE LINK BETWEEN ACCOUNTING AND FISCAL EVASION date: 2008-12-17 words: 2701 flesch: 33 summary: [Griffith, I., Creative Accounting, London: Sidgwick & Jackson] In an academic vision of 1993, Nasser defined creative accounting as “the transformation of accounting results from what they are into what they are wished to be, by using rules and/or by ignoring some of such rules to the advantage of accountants” [Nasser, K., Creative Financial Accounting: It’s nature and use, Hemel Hempstead: Prentice Hall] In France, creative accounting was defined and continues to be perceived as an art. keywords: accounting; countries; economy; evasion; fraud; non; truth cache: sceco-16.pdf plain text: sceco-16.txt item: #67 of 425 id: sceco-160 author: Stan, Anca title: Managing Global Teams date: 2010-12-15 words: 4205 flesch: 37 summary: Global team members need to be adept at working with task uncertainty, member diversity, and a variety of team situations. Global team members should be perceptive and receptive to differences in people and culture, ways of thinking, and alternative approaches to processes. keywords: cultures; members; people; resources; task; team; technology; work cache: sceco-160.pdf plain text: sceco-160.txt item: #68 of 425 id: sceco-161 author: Stefanica, Mirela; Vlavian-Gurmeza, Maria title: Ecotourism – model of sustainable tourist development date: 2010-12-15 words: 2800 flesch: 22 summary: Keywords Ecotourism, sustainable development, sustainable tourism, environment, conservation, local population, SWOT analysis JEL Codes: Q 56 General considerations regarding Ecotourism Currently, ecotourism is also known under the name of “green tourism”, “kind tourism”, soft tourism” or “ecological tourism”. Figure 1. emphasizes the elements involved in developing ecotourism. keywords: areas; development; ecotourism; environment; existence; nature; population; resources cache: sceco-161.pdf plain text: sceco-161.txt item: #69 of 425 id: sceco-162 author: Stefura, Gabriela title: Customer complaining behaviour – its effects on companies’ evolution date: 2010-12-15 words: 2942 flesch: 47 summary: Client service can always help a company to differentiate itself from the others, this including the management of customer complaints. Regarding the link between satisfaction and complaining behaviour, customer’s satisfaction level is one of the determinants of such conduct. keywords: behaviour; consumer; marketing; vol cache: sceco-162.pdf plain text: sceco-162.txt item: #70 of 425 id: sceco-163 author: Talaba, Monica; Andrei, Andreia title: Facets of pharmacists recommendation on over-the-counter market in Romania date: 2010-12-15 words: 3782 flesch: 47 summary: Microsoft Word - Apostoaie Constantin Marius_eng.doc Facets of pharmacists recommendation on over-the-counter market in Romania Monica Elena Talabă, „Al. I. Cuza” University of Iasi, Romania Andreia - Gabriela Andrei, „Al. I. Cuza” University of Iasi, Romania Abstract This study proposes to explore the valued aspects for persons who buy dietary supplemnets and whether pharmacists recommendation influence the buying decision and in what measure. Pharmacists recommendation is of subjective nature, influenced by the relation they have with the over-the-counter (OTC) producing company representative and by the trust they place in a brand or anither. keywords: care; otc; otcs; pharmacists; price; producer; products; recommendation cache: sceco-163.pdf plain text: sceco-163.txt item: #71 of 425 id: sceco-164 author: Tenovici, Cristina; Albici, Mihaela title: Forest management units through cost date: 2010-12-15 words: 3823 flesch: 27 summary: Moreover, the deviations can be analyzed thoroughly, both on cost elements and on price and quantity elements; The standard costs are pre-calculated production costs on scientific, rigorous base, and they are considered real, normal costs, each deviation related to these being considered a deviation from the normal which will affect the financial results of the unit; They cannot offer as an excuse the lack of a pattern that can be used in effective production costs comparison, which can permit us to identify what is normal (by applying the traditional calculation methods the reference elements used for comparing effective expenses could have contained inefficiencies up to an undetermined level), offering the possibility of performing costs control; The standard-cost method includes in its working technique adequate systems of production cost concrete processing and of relating a pre-calculated cost deviations, in comparison with the classical methods used for costs calculation which do not include these systems organically, each enterprise having in view their possible organization; The standard cost is considered a normal production cost; the calculation of the effective cost is no longer necessary. The information about production costs occupies a central position, determined by their implications on the actual state and on the future evolution of the unit activity. keywords: activity; costs; forestry; management; methods; production; system cache: sceco-164.pdf plain text: sceco-164.txt item: #72 of 425 id: sceco-165 author: Timiras, Laura; Nichifor, Bogdan; Zait, Luminita title: Highlights of Marketing Research in Romania date: 2010-12-15 words: 2059 flesch: 37 summary: Crt. Organization name m.d. – missing data Source: processing after http://www.mfinante.ro Marketing research in Romania after 2008 Starting with 2009, as result of economic crisis, which significantly affected the marketing budgets of agents acting locally, marketing research market entered a downward trend. Basically, the economic crisis effects have been felt in the global marketing research market prior to 2009, research marketing market in Romania knowing the effects with relative delay. keywords: bucharest; m.d; marketing; research; romania; turnover cache: sceco-165.pdf plain text: sceco-165.txt item: #73 of 425 id: sceco-166 author: Toma, Cristian title: The importance of knowledge on the evaluation criteria in university scientific research projects date: 2010-12-15 words: 1791 flesch: 41 summary: In conclusion, this study shows that the most important evaluation criterion in scientific research undertaken in research projects is the scientific quality of the research project, followed, in the order of importance by the quality of human resources, the project implementation method and finally the usage of project resources. Out of the evaluation parameters used in university scientific research, in the view of the subjects, the usage of project resources was estimated as being less important, as only 19 (35%) of the subjects asserted it was very important. keywords: criterion; project; quality; research; resources cache: sceco-166.pdf plain text: sceco-166.txt item: #74 of 425 id: sceco-167 author: Valeanu, Raluca title: Incomplete and imperfect information for sales compensation date: 2010-12-15 words: 3644 flesch: 42 summary: Keywords Incentive compensation, sales agents, incomplete information, contracts theory, moral hazard JEL Codes: M 15, M 31 Sales compensation Sales force compensation represents the payment of fix and / or variable salary by the company. In order to transmit information to sales agents in a structured and understandable manner, the company presents this information in the form of a compensation plan that includes details about the annual target, eligibility for certain products under this role, sometimes the list of accounts (the territory list) or at least reference about where this information can be found. keywords: agent; company; compensation; effort; plan; sales cache: sceco-167.pdf plain text: sceco-167.txt item: #75 of 425 id: sceco-168 author: Turcu, Ovidiu; Feraru, Andreea title: Good manners and etiquette- components of businessman’s image date: 2010-12-15 words: 3337 flesch: 59 summary: The most important principle of business conduct refers to the careful analysis of the other business partners’ interests and feelings. A precious rule in business conduct says that integrity should be beyond any doubt, for its absence could by no means be hidden. keywords: bucureşti; business; businessman; conduct; etiquette; image; manners; rules cache: sceco-168.pdf plain text: sceco-168.txt item: #76 of 425 id: sceco-169 author: Vlavian –Gurmeza, Maria; Stefanica, Mirela title: Management of the communal local public administration in Romania date: 2010-12-15 words: 2765 flesch: 32 summary: Leaving aside the special elements of the various definitions assigned to the public administration, we underline their common elements: public administration – an activity for the execution of juridical acts. The notion of “public administration” has several definitions. keywords: activity; administration; law; public; public administration; state cache: sceco-169.pdf plain text: sceco-169.txt item: #77 of 425 id: sceco-17 author: Luca, Mihaela title: REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDS date: 2008-12-17 words: 3996 flesch: 34 summary: The reason for the absence of the managers in this classification is that, even they are interested in the information contained in the financial statements, they can anytime access additional management and financial information, that helps them carry out their planning, decision-making and control responsibilities. The suppliers are primarily interested to check the measure to which the debtor company will be able to carry out its financial obligations, analyzing the solvency of the company and other information which allow the assessment of compliance with payment fixed date. keywords: accounting; company; etc; information; managers; needs; organization; statements; users cache: sceco-17.pdf plain text: sceco-17.txt item: #78 of 425 id: sceco-170 author: Zait, Luminita; Timiras, Laura; Nichifor, Bogdan title: Market orientation – a pertinent solution in reevaluating traditional marketing date: 2010-12-15 words: 3760 flesch: 30 summary: In this direction, marketing theory sustains the hypothesis of existence of an significant link between the intensity of market orientation and economic performance: “an organization which step toward a superior level of marketing organization improve its economic performance (Noble, sinha, Kumar, 2002)”. In 1990, Narver and Slater realized a study which had the objective of identifying the level of market orientation of a group of 140 strategic units of some American Studies and Scientific Researches - Economic Edition, no. 15, 2010 539 companies; following this study, the authors concluded that exist a strong relationship between market orientation and profitability (Narver, Slater, 1990); • Kohli and Jaworchi, which took a series of semi-structured interviews in American organizations, discovered that exist a high level of understanding of the three key components of marketing concept: client orientation, coordination and profitability – and the advantages of marketing philosophy can be translated in superior results in terms of performances, in advantages for employers and in favorable attitudes from the consumers; • Following a study using American, Japanese and British companies sample, Wong and Saunders demonstrated that market oriented organizations – classified as innovators, quality marketers and mature marketers – obtain better results in terms of profit, sales and market share than other organizations classifies as price promoters, products manufacturers and aggressive promoters (Wong, Saunders, 1993); • A market oriented organization has in general a large number of satisfied clients and as a result a higher fidelity rate and lower sales and prospection costs (Lash, 1990, Dweyr, Schurr, Sejo, 1987); • A market oriented organization respond better to permanent changing needs by developing new products which renew the portfolio structure and contribute to maintaining an equilibrium between the grow and profitability objectives; • A market oriented organization is better positioned which facilitate the identifying and selection of the competitive advantage as a way to preserve and amplify the market share (Porter, 1985); • A market oriented organization develop products which bring to consumers a superior value over the market average, which in turn reduce consumers sensibility to price and grow the level of maximal prices accepted by the market (Nagle, Holden, 1994); These conditions when reunited directly or indirectly contribute to economic and competitive performance. keywords: concept; market orientation; marketing; new; organization; orientation; process; value; vol cache: sceco-170.pdf plain text: sceco-170.txt item: #79 of 425 id: sceco-171 author: Boier, Rodica title: Multi-dimensional Understanding of the “Product” in the Marketing Decision Process date: 2010-12-15 words: 3457 flesch: 42 summary: Consequently, product marketing will consider these facts and will focus on solutions to enhance the value delivered to the customer, from the earliest product configuration phase, but equally in the subsequent stages, of manufacturing, distribution, communication and after-sale support. The relationship between motives and products can be reflected using a matrix, as shown in figure 2. keywords: consumer; features; marketing; process; product; set cache: sceco-171.pdf plain text: sceco-171.txt item: #80 of 425 id: sceco-173 author: Patrut, Vasile title: OUR JOURNAL, FROM DEBUT TO MODERNISM date: 2008-12-17 words: 1994 flesch: 36 summary: Starting with 1996 the actual journal has been issued, with the title “Scientific Studies and Research”, within the Economic Sciences series, with an editorial board coordinated by PhD Professor Vasile Pătruţ and a number of scientific reviewers starting with number 5/2001. Associate Professor L. Saradici Lecturer, PhD candidate R. Mironescu PhD Professor I. Cătoiu – AES Bucureşti PhD Professor V. Nechita – Univ. keywords: phd associate; phd professor; sciences cache: sceco-173.pdf plain text: sceco-173.txt item: #81 of 425 id: sceco-18 author: Muntean, Mircea; Pacurari, Doina title: THE INFLUENCE OF THE INTEGRATION IN THE EUROPEAN UNION ON THE ROMANIAN FISCAL LEGISLATION date: 2008-12-17 words: 3299 flesch: 32 summary: Apparently, these companies do not commit frauds;  international conduit companies, resembling the buffers, but - unlike the latter – settled in a state different from the customer’s location and encouraging the fraud in states where their customers belong. The information provided to a member-state is considered state secret and it is to be used only for fiscal purposes. keywords: cee; directive; member; state; tax; taxation cache: sceco-18.pdf plain text: sceco-18.txt item: #82 of 425 id: sceco-185 author: Ostapenko, Nataliia Viktorovna title: INFLUENCE OF NATIONAL CULTURE ON BEHAVIOR OF BUSINESS: COMPARATIVE STUDY OF SLOVAKIA AND UKRAINE date: 2013-12-15 words: 4536 flesch: 46 summary: While most studies implicitly understand entrepreneurship and enterprise behavior as a result of person-specific resources and capabilities, empirical evidence indicates that the dominant feature influencing the nature and pace of entrepreneurship is the external environment (Peng and Heath, 1996; Peng, 2000). In institutional terms, enterprise behavior is understood as a reaction to inadequate formal and informal institutions leaving little scope to explain emergent behavior (Welter, 2002). keywords: behavior; business; culture; development; economic; enterprises; entrepreneurship; institutions; national; slovakia; table; ukraine cache: sceco-185.pdf plain text: sceco-185.txt item: #83 of 425 id: sceco-186 author: Druzin, Ruslan Valentinovich title: ABOUT POSSIBILITY OF USAGE METHODOLOGICAL APPROACHES TO BANKRUPTCY PREDICTION date: 2013-12-15 words: 1617 flesch: 34 summary: Ukrainian researchers, as well as foreigners, use indexes for bankruptcy prediction that are based on convolution values of different insolvency signs. The object of research is bankruptcy prediction of enterprises in Ukraine. keywords: bankruptcy; enterprises; model; prediction cache: sceco-186.pdf plain text: sceco-186.txt item: #84 of 425 id: sceco-187 author: Ścibiorska-Kowalczyk, Izabela title: POLISH AND EUROPEAN ECONOMIC CULTURE – A COMPARISON date: 2013-12-15 words: 6738 flesch: 45 summary: Polish economic culture gets reformed in a new environment of democracy and market economy, but the 92 POLISH AND EUROPEAN ECONOMIC CULTURE – A COMPARISON impact of forty-five years of centrally-planned economy still have an impact on the rate of development. Economic culture in Poland The early history of Poland is a string of successes in the establishment of Polish state, the strengthening and territorial expansion of the kingdom – from the Baltic to the Black Sea and from the Oder river to the Dnieper river. keywords: christianity; countries; cultural; culture; development; economy; european; history; life; market; poland; poles; polish; religion; roman; values; warsaw; work cache: sceco-187.pdf plain text: sceco-187.txt item: #85 of 425 id: sceco-188 author: Stoica, Petrică; Turcu, Ovidiu Leonard title: KNOWLEDGE MANAGEMENT IN A COMPANY date: 2013-12-15 words: 2717 flesch: 34 summary: , knowledge management represents the conceptualization of a company as an integrated system of knowing and leading a company so that knowledge can be used in actual fact. The foundation of the organisations’ activities and those of their actors on knowledge makes the delimitation between the theoretical and applied aspects remain purely conventional in the domains associated with this evolution (knowledge management, organisational learning, and intelligent systems). keywords: capital; companies; company; economy; knowledge; management; new cache: sceco-188.pdf plain text: sceco-188.txt item: #86 of 425 id: sceco-189 author: Negrea, Adrian title: THE EU ACCESSION AND THE IMPACT ON ROMANIA’S FOREIGN TRADE AND COMPARATIVE ADVANTAGE date: 2013-12-15 words: 2797 flesch: 40 summary: Also, the same table shows how medium technology manufacturing value declines in the period 1992 – 2003, followed by a period of exponential growth, a trend that will continue in the near future. A point to notice is that the analysis of comparative advantage indicators of Romania shows a complete absence regarding the comparative advantages in the medium and high technology intensive manufacturing, but highly competitive in the labor intensive low-technology manufacturing. keywords: manufacturing; period; romania; technology; trade cache: sceco-189.pdf plain text: sceco-189.txt item: #87 of 425 id: sceco-19 author: Nichifor, Bogdan; Olariu, Ioana title: CONSUMERS PRODUCTS AND SERVICES VALUE PERCEPTION date: 2008-12-17 words: 2375 flesch: 49 summary: Indeed it has been claimed that customer value is inherently ambiguous (Naumann, 1995) and that value could be considered “one of the most overused and misused terms in marketing and pricing today” (Leszinski andMarn, 1997, p. 99). In an attempt to consolidate the diverse definitions, Woodruff (1997, p. 142) proposed: ``Customer value is a customer's perceived preference for and evaluation of those product attributes, attribute performances, and consequences arising from use that facilitate (or block) achieving the customer's goals and purposes in use situations'. keywords: brand; consumer; customers; marketing; products; services; value cache: sceco-19.pdf plain text: sceco-19.txt item: #88 of 425 id: sceco-190 author: Dobrescu, Claudia-Nicoleta; Costencu, Mirela title: INFORMATION CAMPAIGNS – MEANS OF COMMUNICATION WITH CUSTOMERS date: 2013-12-15 words: 3127 flesch: 26 summary: The specific objectives of the research refer to: information modalities a firm uses in the relation with its customers; the frequency of using information campaigns; the expected results and the results obtained following the implementation of such campaigns, and the costs afferent to the realisation and implementation of such information campaigns. Economics Edition, No 18, 2013 http://sceco.ub.ro INFORMATION CAMPAIGNS – MEANS OF COMMUNICATION WITH CUSTOMERS Claudia-Nicoleta Dobrescu University”Eftimie Murgu” of Resita dobrescu_cld@yahoo.com Mirela Costencu University”Eftimie Murgu” of Resita costencumirela@yahoo.com keywords: campaigns; customers; firms; information; information campaigns cache: sceco-190.pdf plain text: sceco-190.txt item: #89 of 425 id: sceco-191 author: Costencu, Mirela; Dobrescu, Claudia-Nicoleta title: SUBSTANTIATING THE DEVELOPMENT STRATEGIES FOR TOURISM IN PROTECTED AREAS date: 2013-12-15 words: 4206 flesch: 30 summary: Keywords protected natural area; touristic flows; SWOT analysis; site’s tourist reception capacity; development strategies JEL classification: Q26; M31 1. 15 Costencu, Dobrescu Smaranda, J.S., (2008), Tourism management in protected natural areas, Cluj Napoca, Risoprint Edition. keywords: areas; destination; development; environment; national; parks; product; tourism; tourists cache: sceco-191.pdf plain text: sceco-191.txt item: #90 of 425 id: sceco-192 author: Niminet, Liviana Andreea title: AUTOMOTIVE MARKET- FROM A GENERAL TO A MARKET SEGMENTATION APPROACH date: 2013-12-15 words: 2318 flesch: 57 summary: New perspective on automotive market segmentation A study developed in France identified on the automotive market a more customer adjusted segmentation. This type of automotive market segmentation accomplishes the request of taking into account the important differences between market players and allows a correct view on the market structure. keywords: automotive; industry; market; segmentation; segments cache: sceco-192.pdf plain text: sceco-192.txt item: #91 of 425 id: sceco-193 author: Lesconi-Frumusanu, Natalita Mihaela; Breuer, Adela; Martin, Mihaela title: THE ROLE OF ACCOUNTING PROCEDURES IN WRITING/IMPLEMENTING EUROPEAN PROJECTS date: 2013-12-15 words: 4526 flesch: 6 summary: Conclusions Given the above it can be easily noticed the utility of developing and implementing of accounting procedures together with other working procedures specific to financial and accounting activities of a public institution that implements an European funded project (such as payment authorization procedure, the procedure for making payments, the procedure for making claims for reimbursement, budgetary debt recovery procedure or the procedure for filing financial accounting documents). In order to improve accounting of grant projects, we set out the following proposals/ideas: the managing authorities should do some books on implementing the organization and management of accounting projects and the organization of training sessions for accountants/auditors. keywords: accounting; amounts; authorities; certification; funds; management; management authorities; procedures; project; public cache: sceco-193.pdf plain text: sceco-193.txt item: #92 of 425 id: sceco-194 author: Neamtu, Florentina; Zait, Luminita title: THE COORDINATES AND TYPOLOGY OF RELATIONSHIP BETWEEN THE PUBLIC SYSTEM AND THE DIFFERENT CATEGORIES OF STAKEHOLDERS date: 2013-12-15 words: 4659 flesch: 21 summary: The emergence of stakeholder theory in the public system in the context of the development of e-government platforms As stated by Lathan, since the '50s the structure of society is one of the associative type, interest groups being the based to its foundation. Even though most researchers recognize the importance of stakeholder theory in the public system, in the context of e-government platforms substantial changes occur from the perspective of “decision models, mechanisms for sharing the power and resources coordination” (Allen et al, 2001). keywords: business; categories; citizens; governance; government; information; model; relationship; services; stakeholders; system; theory cache: sceco-194.pdf plain text: sceco-194.txt item: #93 of 425 id: sceco-195 author: Neamtu, Florentina; Nichifor, Bogdan title: THE DETERMINANTS OF E-GOVERNMENT RELATIONAL MODELS CONSTRUCTION: INTERACTION, COMMUNICATION, PARTICIPATION AND COLLABORATION date: 2013-12-15 words: 4057 flesch: 23 summary: Gant, J.P. (2003), Delivering e-government services through the Access Indiana Information Network, Albany, New York, Center for Technology in Government. Later, in 2008, Sandoval - Almazan and Gil -Garcia revealed that, by mixing existing applications in e-government portals, has been created the field for “moving from one- way information and data exchange to a more interactive involvement with people”. keywords: collaboration; communication; government; information; interaction; level; models; new; participation; portals; public; services cache: sceco-195.pdf plain text: sceco-195.txt item: #94 of 425 id: sceco-196 author: Pocovnicu, Dorian; Manolache, Mădălina; Epuran, Gheorghe title: A FRAMING OF FUTURE EUROPEAN PARLIAMENT ELECTIONS 2014 IN A SOCIAL MEDIA CONTEXT date: 2013-12-15 words: 3667 flesch: 41 summary: In our case, we shall focus on the topic: European Parliament elections, which are to take place in 2014, and on the manner in which it has been framed in two online chat session with three MEPs. Keywords framing theory; framing techniques; social media; European Parliament; consumer citizens JEL classification M31; M37; M38 1. keywords: answers; elections; european; figure; frame; framing; issue; media; parliament cache: sceco-196.pdf plain text: sceco-196.txt item: #95 of 425 id: sceco-197 author: Prihoanca, Diana title: “FIRST HOME” – A BANKING PRODUCT OR A SOCIAL PRODUCT? date: 2013-12-15 words: 3003 flesch: 50 summary: Keywords banking market; banking product; social product; guarantee fund; collaterals granted JEL classification M31; M38 The product is approached in marketing as a response for a certain need or problem which the client faces, an activity whereby a services is rendered to the consumer. As regards the social product, Philip Kotler believes there are three categories of social products: ideas, behaviors and tangible objects. keywords: banking; dwelling; eur; home; product; program cache: sceco-197.pdf plain text: sceco-197.txt item: #96 of 425 id: sceco-198 author: Diaconu, Mihaela title: THE FINANCING OF R&D: CHALLENGES FOR ROMANIAN FIRMS date: 2013-12-15 words: 4341 flesch: 36 summary: We can admit that the later ones have been adversely affected by the lack of financing due to the absence of the (visible) market segment of individual investors (business angels) and of venture capital firms. In principle, after the company exceeded its early stages, it becomes a potential candidate for venture capital investments that link the firm with institutional capital sources. keywords: capital; financing; firms; funds; innovation; r&d; resources; smes; venture cache: sceco-198.pdf plain text: sceco-198.txt item: #97 of 425 id: sceco-199 author: Iacob, Vladut title: PROJECT MANAGER SKILLS, RISK MANAGEMENT TOOLS date: 2013-12-15 words: 2831 flesch: 37 summary: Morris, P.W.G., Hugh, G.H. (1986), Preconditions of Success and Failure in Major Projects Templeton College, the Oxford Centre for Management Studies, Kinnington Oxford, Technical paper No. 3. Munns A. K., Bjeirmi, B.F. (1996), The role of project management in achieving project success” International Journal of Project Management, Elsevier Science, 14(2). In risk management, claims Opran (2012), four principles must be observed: a) a project cannot accept risks unrelated to the project, b) decisions on the risks must be taken at the appropriate levels, c) accept risks when earnings are higher than costs d) project risk management is integrated into the general project management process. keywords: management; manager; project; project manager; risk; skills; success; team cache: sceco-199.pdf plain text: sceco-199.txt item: #98 of 425 id: sceco-20 author: Niminet, Liviana title: THE SMALL BUT SIGNIFICANT AND NONTRANSITORY INCREASE IN PRICES (SSNIP) TEST date: 2008-12-17 words: 2462 flesch: 46 summary: Problems of finding compatible secondary products together with the existence of high prices and a long lifetime of the primary products may render relative price increases of secondary products profitable. A different market definition may result if significant substitution between secondary products is possible or if the characteristics of the primary products make quick and direct consumer responses to relative price increases of the secondary products feasible], [p.58 : From a practical perspective, the concept of chains of substitution has to be corroborated by actual evidence, for instance related to price interdependence at the extremes of the chains of substitution, in order to lead to an Studies and scientific researches Edition: Economics, no. 13 (2008) keywords: increase; market; price; products; test cache: sceco-20.pdf plain text: sceco-20.txt item: #99 of 425 id: sceco-200 author: Rada, Danut; Rada, Doina title: THE AUDIT OF FINANCIAL STATEMENTS PREPARED BY THE BENEFICIARIES OF EU GRANT date: 2013-12-15 words: 2737 flesch: 30 summary: The SSRIs are addressed to missions related to financial information and allows the auditor to apply specific procedures agreed by the customer, in order to find some 206 THE AUDIT OF FINANCIAL STATEMENTS PREPARED Economics Edition, No 18, 2013 http://sceco.ub.ro THE AUDIT OF FINANCIAL STATEMENTS PREPARED BY THE BENEFICIARIES OF EU GRANT Dănuţ Rada Drăgan European University of Lugoj radanutdrd@yahoo.com keywords: accounting; audit; auditor; european; funds; procedures; report cache: sceco-200.pdf plain text: sceco-200.txt item: #100 of 425 id: sceco-201 author: Amalancei, Brindusa Mariana title: LOYALTY – THE NUCLEUS OF BRAND CAPITAL. CASE STUDY: ROM CHOCOLATE BAR date: 2013-12-15 words: 3388 flesch: 46 summary: 4. Conclusions We believe that ROM brand is characterised by tradition, authenticity, distinction, trust and recognition. ROM brand has managed, throughout time, to make itself admired/appreciated and respected, to be friendly, to win the trust of the Romanian people, building the bridge between the past and the present, laying its foundations on humour, tradition and innovation and thus securing the consumer’s loyalty. keywords: bar; brand; campaign; capital; chocolate; loyalty; product; rom cache: sceco-201.pdf plain text: sceco-201.txt item: #101 of 425 id: sceco-202 author: Tutuianu, Ion title: CIVIL AND CRIMINAL RULES OF THE BABYLONIAN LAW date: 2013-12-15 words: 5171 flesch: 61 summary: Abstract By its age and principles, Babylonian law has drawn attention of all epochs, laying at the basis of scientific development of modern law. Within the 282 articles are regulated: property, public administration, trade and obligations, family law, criminal law, maritime law. keywords: case; children; death; father; husband; law; wife; woman cache: sceco-202.pdf plain text: sceco-202.txt item: #102 of 425 id: sceco-203 author: Popa, Florina title: REGIONALIZATION, ELEMENT OF ECONOMIC AND SOCIAL DEVELOPMENT date: 2013-12-15 words: 3157 flesch: 7 summary: In the last decades, the European States have been targeted towards a new model of economic and social development, consisting in the transfer of some prerogatives of the central administrative systems to local communities, to this end, initating regional development policies. Even though the reduction of regional disparities is a major goal, the current approach of regional development policy refers to ensure economic development throughout the national territory, as a consequence of the regions competitiveness increase to develop, each of them, locally. keywords: development; level; policies; process; regionalism; regionalization; regions; state cache: sceco-203.pdf plain text: sceco-203.txt item: #103 of 425 id: sceco-204 author: Danu, Marcela title: EUROPEAN URBANIZATION – BETWEEN STRENGTHS AND RISKS date: 2013-12-15 words: 3559 flesch: 34 summary: Abstract On the European continent, urban population, representing a significant segment of the market, with features specific to a particular model of purchase, consumption, lifestyle, etc. , has the potential for growth. Keywords urban population; human development; strengths; risks; macroeconomic effects; effects on individual; effects on the environment JEL Classification J11; O15; O18; O44; R11; R12 1.Urbanization in actuality- determinants and prospects. keywords: areas; consumption; countries; environment; european; population; risk; urban; urbanization cache: sceco-204.pdf plain text: sceco-204.txt item: #104 of 425 id: sceco-205 author: Danu, Marcela title: TASK FOR POST-CRISIS IN ROMANIA: THE DEVELOPMENT OF INDUSTRY date: 2013-12-15 words: 4395 flesch: 29 summary: [http://www.insse.ro/cms/], note that the industrial production registered a growth of 10.0%; The industrial groups have registered increases in durable goods industry, with 13.8%, in intermediate goods industry, with 13.0%, in capital goods industries, with 11.4% in industry of current use goods, with 7.9%, and in energy industry, by 1.6%. [http://www.insse.ro/cms/]; at the level of the industrial groups, there have been production increases in: capital goods industry with 39.9%, the durable goods industry with 19.7 %, intermediate goods industry with 13.0%, the industry of goods in current use with 9.3%. keywords: counties; crisis; development; goods; goods industry; industrial; industry; production cache: sceco-205.pdf plain text: sceco-205.txt item: #105 of 425 id: sceco-206 author: Harja, Eugenia title: THE MAIN DEMOGRAPHICS CHANGES IN THE POPULATION OF BACĂU COUNTY AT THE LAST CENSUS date: 2013-12-15 words: 3875 flesch: 54 summary: Similarly, if in 1992 came back in average 142 elders at 1000 elderly people (15-64 years), the index reached 2011 the level of 252 ‰. The same phenomenon can be seen if we compare the evolution in time of the average age of Bacău county population, shown in Figure 4. If rural stable population fluctuated somewhat around 370 thousand people, urban population has experienced large variations from a minimum of 60,4 thousand in '48 to over 6 times in '92, so that at the last census to decrease to 267,1 thousand people. keywords: bacău; census; county; people; population; years cache: sceco-206.pdf plain text: sceco-206.txt item: #106 of 425 id: sceco-207 author: Harja, Eugenia title: TERRITORIAL DISPARITIES OF THE POPULATION FROM BACĂU COUNTY date: 2013-12-15 words: 2425 flesch: 47 summary: At the country level, the rural population was with -9,59% compared to the previous census, Bacau County ranking 5th among the country in terms of rural population, after the following counties: Iaşi, Prahova , Suceava and Dâmboviţa. Keywords Census; stable population; territorial disparities; average age; coefficient of variation JEL Classification C10; J10; J11 1. keywords: areas; census; county; localities; people; population; years cache: sceco-207.pdf plain text: sceco-207.txt item: #107 of 425 id: sceco-208 author: Stan, Stefania Anca title: STRATEGIES FOR SMALL ENTERPRISES NEGOTIATING WITH LARGE FIRMS date: 2013-12-15 words: 3156 flesch: 46 summary: Negotiation parties enter the negotiation because they depend on each other to fulfill some needs but also perceive the other party’s interests as conflicting with their own. To reach a mutually acceptable agreement, negotiation parties have to cooperate with and understand each other. keywords: business; goals; negotiation; negotiators; parties; party cache: sceco-208.pdf plain text: sceco-208.txt item: #108 of 425 id: sceco-209 author: Deju, Mihai; Stoica, Petrică title: PLACING ACCOUNTING AMONG SCIENCES date: 2013-12-15 words: 3469 flesch: 33 summary: 151 http://ro.wikipedia.org/w/index.php?title=Universitatea_Berkeley&action=edit&redlink=1 http://ro.wikipedia.org/wiki/California http://ro.wikipedia.org/wiki/Universitatea_Princeton http://ro.wikipedia.org/wiki/MIT Deju, Stoica • The behavioural or psychological approach: it studies the individual user’s reactions at the time of publication of accounting information and it focuses on accounting information relevance to decision-making; • The economic approach of information: it sees accounting information as an economic asset. keywords: accounting; discipline; field; house; information; paradigms; publishing; research; sciences cache: sceco-209.pdf plain text: sceco-209.txt item: #109 of 425 id: sceco-21 author: Pacurari, Doina; Muntean, Mircea title: THE COMPANY ACCOUNTING EVALUATION – PRELIMINARY PHASE OF THE PROPER ANALYSIS OF FINANCIAL STATEMENTS date: 2008-12-17 words: 1737 flesch: 28 summary: These deviations of accounting information from the correspondent economic reality, named accounting distortions have on their basis factors such as: the accrual accounting standards, estimation errors, the balance between the relevance and the credibility of information and attitude in accrual accounting application.  This aspect is due to the fact that the quality of the results of financial analysis and of the influences established through it depends on the quality of the accounting correspondent information, row material of analysis. keywords: accounting; analysis; information; result; statements cache: sceco-21.pdf plain text: sceco-21.txt item: #110 of 425 id: sceco-210 author: Timiras, Laura Catalina title: THE EVOLUTION OF THE MARKETING RESEARCH MARKET ON THE LEVEL OF THE EUROPEAN UNION COUNTRIES, AFTER 2000 date: 2013-12-15 words: 2299 flesch: 46 summary: As expected, the onset of the economic crisis in Europe made its mark on the dynamics of marketing research market in all the countries, so that it registered involutions from this point of view. 20 08 20 08 20 08 20 07 20 09 20 09 20 07 20 07 20 07 20 09 20 07 20 08 20 08 20 08 20 09 20 08 20 08 20 07 20 09 20 07 20 08 20 08 20 08 20 08 20 08 20 11 20 11 20 11 20 11 20 11 20 11 20 11 2 01 1 20 11 20 11 20 11 20 11 20 11 20 11 20 11 20 11 2 01 1 20 11 20 11 20 11 20 11 20 11 20 11 20 10 20 11 0 100 200 300 400 500 600 700 800 900 1000 L ith ua ni a R om an ia H un ga ry Sl ov ak ia C ze ch R ep ub lic D en m ar k B ul ga ri a Sl ov en ia E st on ia L at vi a Po rt ug al C yp ru s G er m an y Po la nd N et he rl an ds U ni te d K in gd om B el gi um Fi nl an d Sp ai n It al y Sw ed en A us tr ia Fr an ce Ir el an d L ux em bo ur g % c om pa re d to 2 00 0 Note: The turnover dynamics has been calculated for the last year for which we have data (2011), as well as for year before the fall of marketing research market caused by the onset of the economic crisis. keywords: countries; marketing; marketing research; research; states cache: sceco-210.pdf plain text: sceco-210.txt item: #111 of 425 id: sceco-211 author: Timiras, Laura Catalina title: INFLUENCES OF THE PURCHASING POWER CHANGE ON THE EVOLUTION OF THE AGROALIMETARY MARKETS ON EUROPEAN UNION LEVEL date: 2013-12-15 words: 2907 flesch: 34 summary: Based on the last data supplied by Eurostat 2013, using the specific methods for studying the correlations, we have detected that increases and decreases of the purchasing power generated similar changes on agroalimentary markets level from the point of view of achieved sales in most of the poorer countries of the European Union, but not in those states which got beyond the average gross domestic product per capita of the European Union. This paper aims to identify the manifested connection between the dynamics of the population purchasing power and the dynamic of agroalimentary markets in general as well as by product types on European Union level. keywords: countries; level; markets; power; purchasing cache: sceco-211.pdf plain text: sceco-211.txt item: #112 of 425 id: sceco-212 author: Drob, Catalin title: OVERVIEW ABOUT PROJECT QUALITY MANAGEMENT date: 2013-12-15 words: 2072 flesch: 41 summary: The PMBOK® Guide describes three elements (processes) of quality management: quality planning (plan quality management), quality assurance (perform quality assurance) and quality control (control quality). The PMBOK approach regarding project quality management is that quality management must lead to achieving and validating project requirements. keywords: guide; management; pmbok; project; quality; standards cache: sceco-212.pdf plain text: sceco-212.txt item: #113 of 425 id: sceco-213 author: Turcu, Ovidiu; Feraru, Andreea title: E-BUSINESS - A CONTEMPORARY REALISTIC FORM OF SUCCESSFUL BUSINESS date: 2013-12-15 words: 2323 flesch: 40 summary: Whether they organise online auctions or offer access to information pages or databases in exchange for payment, electronic businesses represent a new manner of doing business, a domain which is currently expanding. For certain observers of the phenomenon, electronic commerce has the same contents as electronic business or e-Business and makes reference to any type of financial transaction which uses information technology. keywords: business; commerce; electronic; information; internet; market; model; world cache: sceco-213.pdf plain text: sceco-213.txt item: #114 of 425 id: sceco-214 author: Stângaciu, Oana Ancuţa title: THE REGIONAL ASSESSMENT OF MARGINAL INTRA-INDUSTRY SPECIALIZATION date: 2013-12-15 words: 2622 flesch: 32 summary: Consequently, we can say that in Romania the dynamics of the regional specialization processes was greatly influenced by the intra-industry specialization, and this influence has positive effects on the economic development, since an increase in the 106 THE REGIONAL ASSESSMENT OF MARGINAL INTRA-INDUSTRY SPECIALIZATION degree of inter-industry specialization leads to a lower increase in productivity, while the increase of intra-industry specialization is associated to a quick increase of productivity. anca_stangaciu@yahoo.com Abstract The dynamics of intra-industry specialization was shown by means of the regional indices of marginal specialization, indices which break down the changes which appear in the specialization processes into two components: the marginal intra-industry specialization and the inter-industry specialization. keywords: contribution; industry; intra; specialization cache: sceco-214.pdf plain text: sceco-214.txt item: #115 of 425 id: sceco-215 author: Stângaciu, Oana Ancuţa title: EQUALITY OF OPPORTUNITY BETWEEN MEN AND WOMEN ON THE LABOUR MARKET – THE GENDER PAY GAP WITHIN THE EU MEMBER STATES date: 2013-12-15 words: 3178 flesch: 33 summary: 5. Conclusion The principle of equal payment for men and women for an equivalent amount of work is written in the EU treaties; however, the reality is that there are gender pay gaps on the level of the EU member states and among them (Arulampalam W et al, 2007). The evolution of the GPG by economic activity in the EU member states (Fig.3) shows that during the last 3 years there were great gender pay gaps in different activities of the national economy. keywords: 30,0; 50,0; activities; gap; gender; pay cache: sceco-215.pdf plain text: sceco-215.txt item: #116 of 425 id: sceco-217 author: Botez, Daniel title: STUDY REGARDING DIFFERENT TYPES OF AUDITOR’S MISSIONS date: 2013-12-15 words: 1983 flesch: 29 summary: In the first place, because of the needs of mission to demarcate strictly financial audit of other professional missions, in terms professional does not discuss financial audit but also of missions to insurance. They, in addition to its mission of financial audit itself, may include the review mission, other missions of insurance and related services. keywords: assurance; audit; insurance; missions cache: sceco-217.pdf plain text: sceco-217.txt item: #117 of 425 id: sceco-218 author: Olariu, Ioana title: CONCEPTUAL ISSUES REGARDING REVERSE LOGISTICS date: 2013-12-15 words: 2567 flesch: 42 summary: Grant, D.B.; Lambert, D.M.; Stock, J.R.; Ellram, L.M. (2006) Fundamentals of Logistics Management, McGraw-Hill Education; Johnson, P.F. (1998) “Managing value in reverse logistics systems”, Transportation Research Part E: Logistics and Transportation Review, 34 (3), 217-227. 330 CONCEPTUAL ISSUES REGARDING REVERSE LOGISTICS Tibben-Lembke, R.S.; Dale, R.S., (2002), “Differences between forward and reverse logistics in a retail environment”, Supply Chain Management: An International Journal 7, 5, 271-282. Abstract As the power of consumers is growing, the product return for customer service and customer retention has become a common practice in the competitive market, which propels the recent practice of reverse logistics in companies. keywords: chain; forward; logistics; management; market; products; supply cache: sceco-218.pdf plain text: sceco-218.txt item: #118 of 425 id: sceco-219 author: Feraru, Andreea title: FEATURES OF THE INTELLECTUAL CAPITAL WITHIN ROMANIAN SMES date: 2013-12-15 words: 2411 flesch: 24 summary: In a spectral dynamic analysis, organisational intellectual capital is structured in: organisational knowledge, organisational intelligence, organisational values, and their value is built on certain mechanisms entitled integrators, whose chief 238 FEATURES OF THE INTELLECTUAL CAPITAL WITHIN ROMANIAN SMES constitutive elements are: individual knowledge, individual intelligence and individual cultural values. Intellectual capital as a dynamic approach focuses on the development of entropic model - which captures the dynamic transformation of intellectual capital into usable intellectual capital. keywords: capital; economy; individual; intelligence; knowledge; management; values cache: sceco-219.pdf plain text: sceco-219.txt item: #119 of 425 id: sceco-22 author: Popescu, Aurora title: THE POSSIBILITIES FOR THE CREATION OF A LANGUAGE XML FOR THE FORMALIZATION OF THE ACCOUNTING RECORDS date: 2008-12-17 words: 2537 flesch: 53 summary: In this sense it is an imperative requirement that the economic information or other data be available on PC connected both to the company’s network and to other locations. XML appeared as a consequence of the limits of the HTML (the language of the web pages), this last one being incapable to use data for other applications. keywords: data; file; information; language; xml cache: sceco-22.pdf plain text: sceco-22.txt item: #120 of 425 id: sceco-220 author: Cirtita-Buzoianu, Cristina title: THE POLITICAL ACTOR’S BRAND IN THE 2012 BACĂU ELECTORAL CAMPAIGN date: 2013-12-15 words: 2683 flesch: 43 summary: Essentially, political campaigns are not based on politics, but instead on political image. Political campaigns in recent years have demonstrated that elections are not based on rational voting (the best candidate or political program) but rather on the emotional vote that can often surprise even politicians. keywords: bacău; candidates; dimension; human; image cache: sceco-220.pdf plain text: sceco-220.txt item: #121 of 425 id: sceco-221 author: Dragomirescu, Simona Elena; Solomon, Daniela Cristina title: THE ROLE OF THE PERFORMANCE DASHBOARD IN THE MANAGEMENT OF MODERN ENTERPRISES date: 2013-12-15 words: 3787 flesch: 30 summary: Types of performance dashboards used in enterprises In the specialized literature and in the economic practice there are many types of dashboards, all based on different classification criteria according to the desired information – limited, referring to a certain procedural or structural part, or broad, referring to all the aspects investigated. Strategic dashboards list information with a high degree of processing, ensure a quick overview on the way the organization works and make it easy to draw certain conclusions, following all the functions of the economic entity in a balanced way (Popa & Ionescu, 2004). keywords: dashboard; indicators; information; management; objectives; performance; performance dashboard cache: sceco-221.pdf plain text: sceco-221.txt item: #122 of 425 id: sceco-222 author: Olariu, Ioana title: SELLING, DELIVERY AND TRADE MARKETING – AN OPERATIONAL TRIDENT OF THE DISTRIBUTION SYSTEM date: 2013-12-15 words: 2287 flesch: 39 summary: Distribution system objectives are: Network structure refers to physical location of distribution system components. keywords: distribution; indicators; percent; performance; purpose; system cache: sceco-222.pdf plain text: sceco-222.txt item: #123 of 425 id: sceco-223 author: Bucur, Iulia Andreea; Dragomirescu, Simona Elena title: AN ANALYSIS OF THE FISCAL CONVERGENCE CRITERIA IN THE EUROPEAN UNION IN TERMS OF THE SUSTAINABILITY date: 2013-12-15 words: 6205 flesch: 52 summary: Keywords European Union; Euro Area; convergence criteria; fiscal deficit; gross public debt; fiscal policy; Stability and Growth Pact; sustainability; Fiscal Rule Index JEL Classification E62; F15; F36; H6 1. Fiscal deficits arising in this context cause the public debt to rise sharply. keywords: area; budget; criteria; debt; deficit; economic; eu-27; european; gdp; growth; member; states cache: sceco-223.pdf plain text: sceco-223.txt item: #124 of 425 id: sceco-224 author: Breahna Pravat, Ionela Cristina; Diaconu, Diana-Maria title: NEWS AND INSIGHTS ON THE CONVERGENCE OF IFRS - U.S. GAAP date: 2013-12-15 words: 3300 flesch: 23 summary: Therefore, giving up accounting harmonization in favor of convergence accounting (starting with the 90s), understood as a process of elaboration of rules, principles and unique concepts, meaning a single set of accounting standards, has proved to be effective, even if the process is not yet fully realized. For example, the Accounting Standards Board (ASB) in the UK has developed a strategy for the British regulatory convergence with international accounting standards. keywords: accounting; convergence; gaap; ifrs; international; projects; standards; u.s cache: sceco-224.pdf plain text: sceco-224.txt item: #125 of 425 id: sceco-225 author: Breahna Pravat, Ionela Cristina title: BASIC ASPECTS CONCERNING THE SINGLE CONCEPTUAL FRAMEWORK date: 2013-12-15 words: 3398 flesch: 10 summary: Accounting conceptual frameworks being Anglo-Saxon origin, countries that have adopted such tools are mainly the Anglo-Saxon origin ones: United States, Canada, New Zealand, Australia and the United Kingdom etc. Therefore, during 1973-1985 the American Conceptual framework is realized, that responds to theoretical and institutional issues of American accounting normalization and formed the basis for the elaboration of accounting frameworks adopted one by one in: Canada, Australia, United Kingdom, as well as by the international accounting body. keywords: accounting; framework; iasb; information; project; reporting; statements cache: sceco-225.pdf plain text: sceco-225.txt item: #126 of 425 id: sceco-226 author: Solomon, Daniela Cristina; Bucur, Iulia Andreea title: ASPECTS OF FINANCIAL EQUILIBRIUM ANALYSIS AND ITS IMPLICATIONS IN MANAGEMENT DECISIONS date: 2013-12-15 words: 4626 flesch: 25 summary: In specific literature we can identify the following types of balance sheet used in the financial analysis: financial balance sheet, functional balance sheet, “Pool de fonds” balance etc. Financial balance sheet is a traditional financial analysis support which ends with the description of company’s assets with the purpose of heritage evaluation that may interest both owners and lenders. keywords: analysis; assets; balance; capital; company; equilibrium; net; sheet; treasury; working cache: sceco-226.pdf plain text: sceco-226.txt item: #127 of 425 id: sceco-227 author: Pacurari, Doina; Nechita, Elena title: SOME CONSIDERATIONS ON CLOUD ACCOUNTING date: 2013-12-15 words: 3075 flesch: 44 summary: The start-up companies, as well as the SMEs which still do not posses their own infrastructure, are most favoured by the existence of cloud computing services and can easily decide on what to ask for (Gupta et al, 2013). The main issue with the standards is that their development takes too long, when comparing with the evolution of cloud computing services. keywords: accounting; applications; cloud; cloud computing; computing; data; information; services cache: sceco-227.pdf plain text: sceco-227.txt item: #128 of 425 id: sceco-228 author: Pacurari, Doina title: PROFIT TAX OR INCOME TAX? OPTIONS FOR FISCAL OPTIMIZATION OF ROMANIAN SMALL COMPANIES date: 2013-12-15 words: 3027 flesch: 47 summary: Keywords micro-enterprise; profit tax; income tax; tax evasion; fiscal optimization JEL Classification G30; M10 1. The application of one of the two taxation methods (profit tax or income tax) must take place from the beginning of the fiscal year. keywords: enterprises; evasion; incomes; micro; profit; tax cache: sceco-228.pdf plain text: sceco-228.txt item: #129 of 425 id: sceco-229 author: Rotila, Aristita title: ABOUT THE FINANCIAL REPORTING ON THE CAPITAL MARKETS IN THE EUROPEAN UNION: REQUIREMENTS OF USING THE IFRS AND THE EQUIVALENCE OF THIRD COUNTRY ACCOUNTING STANDARDS date: 2013-12-15 words: 5435 flesch: 26 summary: European Commission (2010), Report to the European Securities Committee and to the European Parliament on convergence between International Financial Reporting Standards (IFRS) and third country national Generally Accepted Accounting Principles (GAAPs), [COM(2010)292 final], Brussels, 4.6.2010, available on http://ec.europa.eu/internal_market/accounting/docs/com-2010- 292/com-2010-292_en.pdf. This is about the Commission Regulation (EC) no. 1569/2007 establishing a mechanism for the determination of equivalence of accounting standards applied by third country issuers of securities, pursuant to Directives 2003/71/EC and 2004/109/EC of the European Parliament and of the Council (published in the Official Journal of the EU no. keywords: accounting standards; commission; european; european commission; european union; ifrs; regulation cache: sceco-229.pdf plain text: sceco-229.txt item: #130 of 425 id: sceco-23 author: Pravat, Cristina title: THE FISCAL FRAME OF NATIONAL TRANSPORT SERVICES ASSIMILATED TO INTRA-COMMUNITARIAN GOODS TRANSPORT, ACCESSORY SERVICES AND AFFERENT MEDIATION SERVICES date: 2008-12-17 words: 1814 flesch: 33 summary: The fiscal frame of national transport services assimilated to intra-Communitarian goods transport, accesory services and afferent mediations services 77 THE FISCAL FRAME OF NATIONAL TRANSPORT SERVICES ASSIMILATED TO INTRA-COMMUNITARIAN GOODS TRANSPORT, ACCESSORY SERVICES AND AFFERENT MEDIATION SERVICES Pravăţ Ionela-Cristina, Assistant UNIVERSITY OF BACĂU Abstract: The fiscal frame of national transport services assimilated to intra-Communitarian goods transport, accesory services and afferent mediations services 78 will be assimilated to intra-communitarian transport and will also enter under the incidence of the rules afferent to it. keywords: goods; services; transport cache: sceco-23.pdf plain text: sceco-23.txt item: #131 of 425 id: sceco-230 author: Mironescu, Roxana title: THE IMPORTANCE OF MANAGEMENT AND LEADERSHIP IN A CHANGING BUSINESS ENVIRONMENT date: 2013-12-15 words: 4084 flesch: 36 summary: Change management is a broad spectrum of means, referring to different types of change , however, it is generally used in the processing management and in the strategic management, in the information management , including the electronic one. 3. Change management and the manager’s/leader’s role in changing Change management refers to the adoption of such mutations in a planned, structured and organized environment. keywords: behavior; change; leadership; management; organization; people; performance; work cache: sceco-230.pdf plain text: sceco-230.txt item: #132 of 425 id: sceco-231 author: Boier, Rodica title: RELATIONSHIP MARKETING IN THE INNOVATION PROCESSES date: 2013-12-15 words: 2651 flesch: 24 summary: Interaction management in customer integrated innovation is an opportunity for companies to supply relational service to customer and to improve customer value and relationship quality (Sun et al., 2010). For instance, Athanassopoulos (2000) demonstrates that customer satisfaction is a function of innovation, but individual customers do not value product innovation as much as business customers do this. keywords: business; customer; development; innovation; marketing; new; product; relationship cache: sceco-231.pdf plain text: sceco-231.txt item: #133 of 425 id: sceco-232 author: Boier, Rodica title: AN EXPLORATORY RESEARCH ON RELATIONSHIPS WITH STAKEHOLDERS IN INNOVATION date: 2013-12-15 words: 2715 flesch: 25 summary: For the organizations developing new products it is particularly challenging to understand customer needs which drive significant product innovation. Keywords innovation; new product development; relationship marketing; value co-creation; stakeholders JEL Classification M31 1. keywords: companies; customer; development; innovation; new; product; relationship cache: sceco-232.pdf plain text: sceco-232.txt item: #134 of 425 id: sceco-233 author: Balan, Christiana; Jaba, Elisabeta; Pârţachi, Ion; Chistrugă, Boris title: STATISTICAL ANALYSIS OF THE SEASONAL VARIATION OF MOLDOVAN MIGRANTS’REMITTANCES DURING THE PERIOD 2003-2013 date: 2014-07-30 words: 3893 flesch: 49 summary: The migrants’ preference for the methods of remittances transfer is assessed by several 8 Studies and Scientific Researches. Section 3 explains both the data used in the analysis and the techniques applied for the decomposition of seasonal time series considering an additive model. keywords: crisis; inflows; moldova; money; remittances; series; time; transfers; trend cache: sceco-233.pdf plain text: sceco-233.txt item: #135 of 425 id: sceco-234 author: Ostapenko, Nataliia Viktorovna title: FEATURES OF SMALL BUSINESS DEVELOPMENT IN THE CIS COUNTRIES: DOES INSTITUTIONAL ENVIRONMENT AFFECT date: 2014-07-30 words: 4326 flesch: 30 summary: Confirmation of the hypothesis about the effectiveness of small business development through the relationship between the number of small businesses and their share in GDP is confirmed by analysis on the cross-correlation - the highest correlation is observed in the case of 0 lag. 53 Ostapenko Figure 1 Growth rate (chain) of small businesses in the CIS countries Source: compiled by the author according to “Review of status of small business in the Kazakhstan Republic”, available at: http://www.damu.kz/145; Agency of statistics of the Kazakhstan Republic, available at: http://www.stat.gov.kz; Federal State Statistics Service of the Russian Federation, available at: www.gks.ru; Official site of The National Statistical Committee of Ukraine, available at: http://www.ukrstat.gov.ua; The National Statistical Committee of the Belarus Republic, available at: http://belstat.gov.by; The National Statistical Committee of the Kyrgyz Republic, available at: http://www.stat.kg/;The State Committee of Statistics of Uzbekistan, available at: http://www.stat.uz keywords: business; countries; development; enterprises; environment; national; ukraine cache: sceco-234.pdf plain text: sceco-234.txt item: #136 of 425 id: sceco-235 author: Ciotina, Ioan Marius title: SOLVENCY II: THE IMPLICATIONS OF ITS APPLICATION ON THE ROMANIAN INSURANCE MARKET date: 2014-07-30 words: 2712 flesch: 42 summary: After several delays, the application of Solvency II in Romania will become compulsory starting with 2016, so that, beginning with 2015, insurance companies will have to report to the Financial Supervision Authority concerning the situation of the implementation of the new norms on solvency and capital. Economics Edition, No 19, 2014 http://sceco.ub.ro The most significant modification brought by Solvency II compared to the present regulations that apply on the Romanian insurance market, respectively the Solvency I directive, is considering six new risk categories in determining the solvency of insurance companies. keywords: companies; insurance; market; solvency; solvency ii cache: sceco-235.pdf plain text: sceco-235.txt item: #137 of 425 id: sceco-236 author: Magda, Florin Mihai title: BASEL III IMPACT ON BANKING SECTOR AND SMEs FINANCING date: 2014-07-30 words: 3688 flesch: 29 summary: Our desire was to be a logical structure, dealing with a chronological chain of events, presented concisely in order to permit and clarify to readers about reasons leading financial crisis occur in the year of 2008, how great international entities reacted, what is birth of Basel III framework, and why it is important to apply all over the world, and perspectives involved. Challenges of the new framework Basel III” Conference Presentation, organized by National Bank of Romania Occurring causes for crisis of 2008, and Basel III framework, as reaction to all these were several, but most important of them are as follows: - imbalances occurred globally on macro and microeconomic level; - insufficient ruled and supervised banking policy and financial framework (in USA, but also in other countries); - subprime credits crisis, and speculative balloon initiated under earning desire, based on doubtful assets; - great risks assuming coming from higher profits desire, on financial entities and banks, under conditions of highly indebtedness level of borrowers and underestimated risk; 113 Studies and Scientific Researches. keywords: banking; banks; basel; capital; credit; crisis; european; framework; iii; regulation cache: sceco-236.pdf plain text: sceco-236.txt item: #138 of 425 id: sceco-237 author: Patrut, Monica title: WHY DON’T YOU COME OVER? – A DIFFERENT WAY TO PROMOTE ROMANIA date: 2014-07-30 words: 3431 flesch: 46 summary: Mari români (Famous Romanians) cultural Romanian Television 2007 Made in Romania products Romanian Dairy Industry Association , Romanian Meat Association and National Vineyard Growers and Wine Producers , Violet Advertising 2007 Fabricat în România (Made in Romania) products Chamber of Commerce of Romania 2007 Romania, Your Business Partner foreign investments Romanian Agency for Foreign Investments 2008 Hola, soy rumano! Keywords promotion campaign; country brand; user-generated content; Romania; Gândul newspaper (The Thought) JEL Classification M37 An inefficient promotion ...for an ever surprising Romania A country image reflects the manner in which we perceive that country as a tourist destination, as well as a place for investment or as a source of origin of goods. keywords: brand; britain; british; campaign; country; house; image; romania; romanians; tourism cache: sceco-237.pdf plain text: sceco-237.txt item: #139 of 425 id: sceco-238 author: Stan, Anca title: THE ROLE OF SMALL BUSINESS IN ECONOMIC DEVELOPMENT OF EUROPEAN ECONOMY date: 2014-07-30 words: 2642 flesch: 47 summary: Small firms are mostly considered to be firms with fewer than 50 employees while micro-enterprises have at most ten, or in some cases, five employees. Economics Edition, No 19, 2014 http://sceco.ub.ro Small Business in the 21st Century In modern economies economic activity by small firms is increasingly important for achieving economic growth. keywords: business; enterprises; firms; number; small; smes cache: sceco-238.pdf plain text: sceco-238.txt item: #140 of 425 id: sceco-239 author: Mironescu, Roxana; Feraru, Andreea; Turcu, Ovidiu title: ANALYSIS ON THE ENTROPIC MODEL OF THE INTELLECTUAL CAPITAL. CASE STUDY OF THE SMES IN THE NORTH EAST REGION date: 2014-07-30 words: 4517 flesch: 26 summary: In other words, the organization is regarded as a variety of force fields that interact with each other and act on the primary constituents of intellectual capital: knowledge, intelligence and values, for the generation and the development of the intellectual capital. The wide range of definitions and approaches to the concept of intellectual capital show their importance, but at the same time, the difficulty of expressing something as untouchable. keywords: capital; employees; human; intellectual; knowledge; organization; smes; values cache: sceco-239.pdf plain text: sceco-239.txt item: #141 of 425 id: sceco-24 author: Pravat, Cristina; Raileanu, Adriana title: THEORETICAL CONSIDERATIONS ON THE INTRA-COMMUNITARY TRADE STATISTIC SYSTEM date: 2008-12-17 words: 1138 flesch: 32 summary: ]: a) services trade; b) goods in simple transit; c) temporary goods movements; d) goods movements for/after reparation and/or sustenance; e) goods exchange with those territories of EU member states that do not belong to the statistic territory of EU member states; f) exchanges of goods in the frame of triangular trade, in the situation when the Studies and scientific researches Edition: Economics, no. 13 (2008) Theoretical considerations on the intra-Communitary trade statistic system 83 goods no not enter on the Romanian territory from other EU member states or there are not sent from Romania towards other EU member state. Therefore, in order to substitute the disappearance of this data source, the Intrastate statistic system was implemented, a system that supposes the collecting of the information straight from the economic operators from the EU countries that realize goods exchange with other EU member state. keywords: intrastate; statistic cache: sceco-24.pdf plain text: sceco-24.txt item: #142 of 425 id: sceco-240 author: Mironescu, Roxana; Feraru, Andreea; Drob, Catalin title: LIFELONG LEARNING AS A PREMISE FOR BUILDING THE LEARNING ORGANIZATION IN THE ROMANIAN SMES date: 2014-07-30 words: 4655 flesch: 35 summary: This compendium includes certain official documents issued by the three main decision-making bodies of the E.U.: the European Commission, the European Council and the European Parliament, as follows: The Strategy for European Cooperation in Education and Training (Strategic Framework for EU cooperation in E&T 2020, 2000); the documents to put into practice the E.U. programs to support the policy framework for education and lifelong learning; the lifelong learning strategies; the higher education reform; the policy framework of the university-business dialogue; programs that support higher education, including the Bologna Process; support programs for adult education and training; programs supporting the adult initial education; measurement of the progress in education and training (statistics, indicators and benchmarks overview). Another key issue targeted in adult education development is the professional development of the adult educators. keywords: adult; adult education; education; employees; knowledge; learning; lifelong; new; smes; training cache: sceco-240.pdf plain text: sceco-240.txt item: #143 of 425 id: sceco-241 author: Botez, Daniel title: SUBSEQUENT EVENTS AND THEIR IMPORTANCE IN DRAWING UP ANNUAL FINANCIAL STATEMENTS date: 2014-07-30 words: 2356 flesch: 42 summary: The objective of standard is to prescribe when an entity should adjust its financial statements for subsequent balance sheet date events and presentation of information which should be an entity with regard to the date on which it has been authorized publication of financial statements with respect to the events after the balance sheet date. Keywords subsequent events; financial statements; financial audit JEL Classification M40; M42 Subsequent events through the prism of accountants From an accounting point of view, the treatment of subsequent events is provided for by International Accounting Standard IAS 10 “Events after the Reporting Period”. keywords: auditor; date; events; statements cache: sceco-241.pdf plain text: sceco-241.txt item: #144 of 425 id: sceco-242 author: Timiras, Laura Catalina title: INSIGHTS INTO QUALITATIVE VARIABLES ASSESSMENT IN MARKETING RESEARCH date: 2014-07-30 words: 2853 flesch: 37 summary: Also, if the products were evaluated with the help of a non-comparative scaling method, the results for each of the five products might point unfavorable or favorable assessment, comparative scale methods not being able to provide such information. In this context, using comparative scale methods can determine which brand is preferred, which is the one that precedes it etc. keywords: levels; respondents; scale; scaling cache: sceco-242.pdf plain text: sceco-242.txt item: #145 of 425 id: sceco-243 author: Nichifor, Bogdan title: INFORMATION TECHNOLOGY AND ROMANIAN HIGHER EDUCATION - EVIDENCE ON LINKED DYNAMIC date: 2014-07-30 words: 3655 flesch: 39 summary: On this background more and more people over 25 years become interested in further developing their studies, including employed persons opting for further studies, increasing the share of students over 25 years in total students and the share of employed population over 25 years with higher education in total in respective age group. Thus, more and more people, including employed population, continue their education by enrolling in higher education after 25 years. keywords: education; information; learning; students; technology; time; years cache: sceco-243.pdf plain text: sceco-243.txt item: #146 of 425 id: sceco-244 author: Timiras, Laura Catalina title: INFORMATION TECHONOLOGY AND LIFELONG EDUCATION – IMPLICATIONS ON THE EU EMPLOYED POPULATION date: 2014-07-30 words: 4076 flesch: 44 summary: Not having data on tertiary education for this age group, we considered in highlighting the intensity of lifelong education the students over 25 years old and working population of 25-74 years. We used in our analysis structure indicators and time series indicators which have revealed the evolution of tertiary education process throughout the life in the EU countries and the EU population access to information technologies, namely the frequency of Internet use. keywords: education; learning; n.d; population; time; years cache: sceco-244.pdf plain text: sceco-244.txt item: #147 of 425 id: sceco-245 author: Dragomirescu, Simona Elena; Solomon, Daniela Cristina title: CONCEPTUAL DELIMITATIONS REGARDING THE SALES FORECASTING METHODS. CASE STUDY FOR THE SEASONAL COEFFICIENT METHOD date: 2014-07-30 words: 3639 flesch: 54 summary: Keywords sales budget; sales forecasting; sales forecasting methods; seasonal coefficient method JEL Classification M41 Sales forecasting – the starting point in drafting the budget In the budget drafting process, the starting point is forecasting the sales activity. The specialized literature describes many sales forecasting methods. keywords: company; data; methods; production; sales; table; values cache: sceco-245.pdf plain text: sceco-245.txt item: #148 of 425 id: sceco-246 author: Olariu, Ioana title: DECISION-MAKING STRATEGIES REGARDING LOGISTICS ORGANIZATION date: 2014-07-30 words: 2199 flesch: 25 summary: Logistics organizations must of necessity become more cost and service efficient. Logistics organizations are generally structured along the following lines: strategic versus operational, centralized versus decentralized and line versus staff, in various combinations. keywords: effectiveness; factors; firm; logistics; organization; structure cache: sceco-246.pdf plain text: sceco-246.txt item: #149 of 425 id: sceco-247 author: Olariu, Ioana title: AN OVERVIEW ON RETAIL REVERSE LOGISTICS date: 2014-07-30 words: 3493 flesch: 38 summary: Reverse logistics, indicating the process of this return flow, encompasses such activities as the movement of returned products, facilities to accommodate returned items, and overall remedy process for returned items. Now, more than ever, reverse logistics is seen as being important. keywords: chain; logistics; management; returns; reverse; supply; vol cache: sceco-247.pdf plain text: sceco-247.txt item: #150 of 425 id: sceco-248 author: Danu, Cornelia Marcela title: DIMENSIONS OF THE MARKET RISK date: 2014-07-30 words: 4997 flesch: 35 summary: The unstable economic environment of the countries with favorable potential of the market involves high risks of expropriation, nationalization, repatriation of profits. This approach dissociates from the other ways to define and to manage the market risks by the message that it communicates: all the types of risk caused by the market activities are market risks. keywords: consumer; decision; etc; information; market; market risks; product; purchase; risk cache: sceco-248.pdf plain text: sceco-248.txt item: #151 of 425 id: sceco-249 author: Solomon, Daniela-Cristina; Bucur, Iulia Andreea title: VALUE OF THE NET TREASURY AND ITS IMPLICATIONS ON THE FINANCIAL STABILITY OF THE COMPANY date: 2014-07-30 words: 3908 flesch: 46 summary: Keywords working capital; working capital requirement; net treasury; cash-flow; financial stability JEL Classification M41; M51 Introduction The analysis of the financial stability, as a goal and a means for the company management, is essential in order to get high economic results in the case of companies which work in the present-day business environment. The fundamental purpose of the methodology is to help us understand not only the broad definitions of the concepts of working capital, working capital requirement, net treasury, cash flow, but also the importance and the influence these indicators have within the company, all this based on a practical example. keywords: analysis; capital; company; net; stability; treasury; working cache: sceco-249.pdf plain text: sceco-249.txt item: #152 of 425 id: sceco-25 author: Rotila, Aristita title: THE BODY OF EXPERT AND LICENSED ACCOUNTANTS OF ROMANIA - ORGANISM OF REPRESENTATION AND NORMALIZATION FOR PROFESIONAL ACCOUNTANTS OF ROMANIA date: 2008-12-17 words: 3144 flesch: 29 summary: The members of the CECCAR5 are 49.197 of professional accountants, 30.311 being active members (11.732 self-employed and 18.579 employed in industry, trade, education etc.) and 18.886 non-active members. Also, CECCAR has to ensure that professional accountants keep on developing and maintaining the professional competences required by the users of their services. keywords: accountants; ceccar; expert; international; profession; romania; standards cache: sceco-25.pdf plain text: sceco-25.txt item: #153 of 425 id: sceco-250 author: Bucur, Iulia Andreea; Dragomirescu, Simona Elena title: THE INFLUENCE OF MACROECONOMIC CONDITIONS ON CREDIT RISK: CASE OF ROMANIAN BANKING SYSTEM date: 2014-07-30 words: 5719 flesch: 40 summary: Zribi, N., Boujelbene, Y. (2011), The factors influencing bank credit risk: The case of Tunisia, Journal of Accounting and Taxation, 3 (4), 70-78. 95 Figure 2 Proportion of national and foreign currency lending in Romania, 2008-2013 Figure 1 Ahmad, N. H., Ariff, M. (2007), Multi-country study of bank credit risk determinants, The International Journal of Banking and Finance, 5 (1), 135-152. Ali, A., Daly, K. (2010), Macroeconomic determinants of credit risk: Recent evidence from a cross country study, International Review of Financial Analysis, 19 (3), 165-171. 92 Bucur, Dragomirescu Athanasoglou, P. P., Brissimis, S. N. et al (2008), Bank-specific, industry-specific and macroeconomic determinants of bank profitability, Journal of International Financial Markets, Institutions and Money, 18 (2), 121-136. keywords: analysis; banking; credit; credit risk; exchange rate; growth rate; macroeconomic; rate; risk; system; unemployment rate cache: sceco-250.pdf plain text: sceco-250.txt item: #154 of 425 id: sceco-251 author: Harja, Eugenia title: ANALYSIS OF THE MARRIAGES AND DIVORCES SEASONALITY IN ROMANIA COMPARED TO BACAU COUNTY DURING 2010-2013 date: 2014-07-30 words: 3228 flesch: 55 summary: The influence of the religious factor can be well observed in the history of the moment of conclusion of most marriages, which take into account the periods of fasting and legal holidays, when the Church prohibits formalizing religious marriages. Most young people desire to make a career first, and on the other hand the increase of the professional activity of women, made that the formalizing of first marriages to be postponed. keywords: bacau; divorces; marriages; years cache: sceco-251.pdf plain text: sceco-251.txt item: #155 of 425 id: sceco-252 author: Prihoanca, Diana title: THE IMPACT OF THE LEGISLATIVE ENVIRONMENT ON THE EUROPEAN PARLIAMENTARY ELECTIONS IN ROMANIA date: 2014-07-30 words: 2825 flesch: 51 summary: Economics Edition, No 19, 2014 http://sceco.ub.ro • the registration deadline for candidates’ applications to the Central Electoral Bureau is at least 60 days before the elections; • the incompatibilities with the duties of a MEP are: the Ombudsman, magistrates, active officers in the army, police and other public officials, including those with a special status, deputies and senators in the Romanian Parliament; • the right to vote have all the Romanian citizens who have reached the age of 18 years, including on the election day and all the E.U. citizens resident or domiciled in Romania, which are in the possession of their voting rights; • the right to run for the European Parliament elections have all the Romanian citizens who are at least 23 years old on election day, and all the E.U. citizens resident or domiciled in Romania, which are in the possession of their rights to be elected; • voting is not compulsory and there is no penalty; • the campaign starts 30 days before the election, and funding is done according to the Law 334/2006 on the financing of political parties and election campaigns; • the threshold is 5% of the total valid votes nationally expressed. At the European Union level, there is not a unique voting system adopted, in the context that most Member States practice competitive electoral systems, in which candidates have the opportunity to differentiate themselves by an electoral offer. keywords: elections; electoral; european; method; parliament cache: sceco-252.pdf plain text: sceco-252.txt item: #156 of 425 id: sceco-253 author: Prihoanca, Diana; Amălăncei, Brândușa-Mariana title: LEGISLATIVE FRAMEWORK OF BROADCASTING IN ROMANIA AND IN THE EUROPEAN UNION date: 2014-07-30 words: 3485 flesch: 31 summary: The Law regulates also the functioning of the National Audiovisual Council (members, functions, duties, etc. Chapter 2), sets the content of audiovisual communication (regulations regarding the transmission of advertising and teleshopping through interim television, advertising of certain products such as cigarettes, drugs and alcoholic drinks, etc. (Chapter 3) establishes the legal regime of property in the field of broadcasting, but also the fact that the measure of audience and of quotas will be conducted in accordance with standards and to the international use through specialized agencies, designated after an auction (Chapter 4), covers all aspects related to licenses and authorizations of the audiovisual sector - components, time spent, situations where the NAC or the National Regulatory Authority for Communications may revoke the license (Chapter 5), specifies the limits of the right to exclusivity (the last three chapters). It is necessary to continue strengthening the administrative capacities of NAC to ensure a transparent and predictable implementation of the regulatory framework in the field of audiovisual policy. keywords: advertising; broadcasting; communication; european; law; media; romania; television cache: sceco-253.pdf plain text: sceco-253.txt item: #157 of 425 id: sceco-254 author: Rotila, Aristita title: THE INSTITUTION OF ACCOUNTING NORMALISATION IN ROMANIA – HISTORY AND PRESENT date: 2014-07-30 words: 3781 flesch: 21 summary: Abstract The institution of accounting normalization at a national level can essentially be as public, private and mixed. Within post-revolutionary stage, under the Ministry of Finances, the institution of accounting normalization in Romania, a mixed organism was created, which sums up a large series of “actors” interested in the accounting information and has the role of allowing those actors to involve into the process of normalization, which would let the Romanian accounting normalization pass from an exclusively public approach to a mixed one. keywords: accounting; council; direction; economy; ministry; normalization; public cache: sceco-254.pdf plain text: sceco-254.txt item: #158 of 425 id: sceco-255 author: Harja, Eugenia; Stângaciu, Oana-Ancuţa title: EVOLUTION OF THE NATURAL GROWTH AND THE ANALYSIS OF THE SEASONALITY OF LIVE BIRTHS AND DEATHS FROM ROMANIA AND BACAU COUNTY IN THE LAST FOUR YEARS date: 2014-07-30 words: 2651 flesch: 53 summary: Economics Edition, No 19, 2014 http://sceco.ub.ro EVOLUTION OF THE NATURAL GROWTH AND THE ANALYSIS OF THE SEASONALITY OF LIVE BIRTHS AND DEATHS FROM ROMANIA AND BACAU COUNTY IN THE LAST FOUR YEARS Eugenia Harja “Vasile Alecsandri” University of Bacau eugenia.harja@ub.ro Oana-Ancuţa Stângaciu “Vasile Alecsandri” University of Bacau anca_stangaciu@yahoo.com Abstract Since 1992, Romania's population declined every year naturally, the number of deaths being higher than live births. Both in the case of live births and deaths it is observed the seasonal oscillation by the months of the year. keywords: ar -1; ay -1; ec -1; ov -1 cache: sceco-255.pdf plain text: sceco-255.txt item: #159 of 425 id: sceco-256 author: Breahna Pravat, Ionela Cristina title: PARTICULARITIES REGARDING THE REFLECTION OF FOREIGN CURRENCY TRANSACTIONS IN FINANCIAL STATEMENTS date: 2014-07-30 words: 4359 flesch: 22 summary: Therefore, knowing that the sale was invoiced at an exchange rate of 4,4 RON/euro, we shall initially record the recognition of exchange rate differences at the end of fiscal year N and, subsequently, the settlement of the claim and the recognition of a favourable rate difference: -recognition of exchange rate differences at the end of fiscal year N: Clients = Revenues from currency differences 2.000 RON -settlement of claim and recognition of favourable exchange rate difference: Foreign currency bank accounts = % 182.000 RON Clients 178.000 RON Revenues from currency differences 4.000 RON Conclusions As we have seen, the reflection of economic operations conducted in foreign currency (export trade operations, intra-community trade etc.), including the presentation in accountancy of the elements generated by such transactions, is characterised by a series of particular elements which depend on the decision regarding the used exchange rate, or on the manner in which the accounting recognition of the effects of changes in foreign exchange rates, respectively of exchange rate differences, is done. The paper also approaches the effect of changes in foreign exchange rates, respectively the accounting recognition of exchange differences, which are specific to different foreign currency operations, according to national regulations (and implicitly, to European Directives), but also according to international regulations (IFRS). keywords: currency; date; debts; differences; exchange rate; month; rate differences; ron cache: sceco-256.pdf plain text: sceco-256.txt item: #160 of 425 id: sceco-257 author: Breahna Pravat, Ionela Cristina title: CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS date: 2014-07-30 words: 3551 flesch: 24 summary: Abstract The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these quality criteria are established. In the present paper we will focus on the type of accounting information that must strictly comply with certain rules, that is the formalized one which is most often presented by the so-called financial statements. keywords: accounting; characteristics; framework; information; reporting; statements; users cache: sceco-257.pdf plain text: sceco-257.txt item: #161 of 425 id: sceco-258 author: Drob, Catalin title: RISK AND FOREIGN DIRECT INVESTMENT IN ROMANIA date: 2014-07-30 words: 2821 flesch: 44 summary: Abstract This paper tries to present the main categories (types) of risks that affect the inflows of foreign direct investment (FDI) in Romania, such as: country risk, political risk, economic risks, sovereign risks and so on. From the above it follows that in assessing country risk and can be used several methodologies. keywords: country; fdi; investment; level; risk; romania cache: sceco-258.pdf plain text: sceco-258.txt item: #162 of 425 id: sceco-259 author: Danu, Cornelia Marcela title: THE IMPACT OF RISK OF POVERTY ON SEGMENTS OF THE MARKET IN ROMANIA date: 2014-07-30 words: 4510 flesch: 45 summary: Keywords risk of poverty; segments of the market; unemployment; consumer behaviour; consumption; consumption expenditure JEL Classification E21; E24; F15; I32; J19 Premises and levels of poverty in Europe The economic and financial global crisis, starting in the third quarter of 2007, he made his presence felt on the European continent during the year 2008. Total consumption expenditure of farmers have seen a significant increase, with 50.28 %, from 779.4 lei at 1171.32 lei. keywords: consumption; expenditure; persons; population; poverty; risk; years cache: sceco-259.pdf plain text: sceco-259.txt item: #163 of 425 id: sceco-26 author: Botez, Daniel title: Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing” date: 2009-12-14 words: 1536 flesch: 28 summary: Keywords: financial statements, financial audit, International Standards on Auditing The International Standard on Auditing 200 (ISA 200) deals with the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with International Standards on Auditing (ISAs). keywords: auditor; international; statements cache: sceco-26.pdf plain text: sceco-26.txt item: #164 of 425 id: sceco-260 author: Nichifor, Bogdan title: THEORETICAL FRAMEWORK OF ADVERTISING - SOME INSIGHTS date: 2014-07-30 words: 4451 flesch: 37 summary: Variables related to the message are equally important in trying to identify the features of advertising communication. The elements of advertising communication process are those above, except that fact that these elements are multidimensional. keywords: advertising; communication; consumer; effects; marketing; message; number; response; theory cache: sceco-260.pdf plain text: sceco-260.txt item: #165 of 425 id: sceco-261 author: Zait, Luminita title: THE INFLUENCE OF FORMAL COMMUNICATION IN THE PROCESS OF ACCESSING EUROPEAN FUNDS date: 2014-07-30 words: 2432 flesch: 10 summary: Figure 2 Distribution of research units, according to the sources of influence in the expression of interest in EU funds absorption, by the forms of organization Note: a. information provided by local and county authorities in order to encourage potential beneficiaries (information campaign) b. information provided by national authorities in order to encourage potential beneficiaries (information campaign) c. encouragement by local authorities d encouragement by relatives and acquaintances e. positive examples provided by the local, county and national authorities f. positive examples provided in county and national media g. direct contact with applicants that have implemented projects h. other reasons ........................................................................................................................................ Figure 3 Distribution of respondents according to the sources of influence in the manifestation of interest in EU funds absorption, by age Note: a. information provided by local and county authorities in order to encourage potential beneficiaries (information campaign) b. information provided by national authorities in order to encourage potential beneficiaries (information campaign) c. encouragement by local authorities d encouragement by relatives and acquaintances e. positive examples provided by the local, county and national authorities f. positive examples provided in county and national media g. direct contact with applicants that have implemented projects h. other reasons ........................................................................................................................................ keywords: authorities; beneficiaries; county; funds; information cache: sceco-261.pdf plain text: sceco-261.txt item: #166 of 425 id: sceco-262 author: Pocovnicu, Dorian title: FUNDAMENTAL ASPECTS OF COMMUNICATION MANAGEMENT, IN THE CASE OF PUBLIC ADMINISTRATION date: 2014-07-30 words: 3082 flesch: 16 summary: Public administration institutions aim to gain, through communication, the following effects: identification – what is necessary for the institution to ensure its notoriousness 210 Pocovnicu and to have its competence acknowledged; information – the social bodies within society must be informed upon the administrative actions of the institution; achieving a social education – befits the most important part a public institution plays within society. Communication management, at the level of public administration institutions, presents three fundamental aspects fundamental aspects, relevant for institutional communicators when designing and managing the institutional communication: communication efficiency, communication process and the implications of the new information and communication technologies (ICT) for this process. keywords: administration; citizens; communication; efficiency; information; institution; process; public cache: sceco-262.pdf plain text: sceco-262.txt item: #167 of 425 id: sceco-263 author: Pocovnicu, Dorian title: PUBLIC RELATIONS IN PUBLIC ADMINISTRATION: ROLE AND MANAGEMENT, IN A SOCIO-POLITICAL MARKETING CONTEXT date: 2014-07-30 words: 2867 flesch: 19 summary: Thus they present the role of generating a climate and state of social normality and, especially in democratic societies, PR plays the part of generator of communication flows between public institutions, citizens and stakeholders. The main objectives in PR, especially in the case of public institutions are: gaining the trust of the general public regarding the institution and the services provided; knowing and anticipating the expectations of the current and potential audience; stimulating the opinion leaders; engaging the audience through various activities, programmes and events; consolidating the relations with mass media, private institutions, agencies and NGOs; developing an institutional image within cultural environments; ensuring transparency for the institutions’ actions towards a specific audience; complementing the weaknesses of other communication forms used by the public administration institution. keywords: communication; institution; management; media; public; relations cache: sceco-263.pdf plain text: sceco-263.txt item: #168 of 425 id: sceco-264 author: Tudose, Mihaela Brindusa title: GAME THEORY: MINIMISING THE COST OF CAPITAL VS. MAXIMISING THE RETURN OF INVESTORS date: 2014-12-25 words: 2564 flesch: 42 summary: Landmarks in specific research The adequacy of capital structure represents a major decision for any firm; this is because the decision is founded not only on the need to maximise shareholder returns, but also on the need to ensure the firm’s capacity to cope with its competitive environment. The views on the optimal financial structure have varied over time; going beyond the irrelevance theory, it has been recognised that there is a link between capital structure and firm value. keywords: capital; cost; firm; investors; structure cache: sceco-264.pdf plain text: sceco-264.txt item: #169 of 425 id: sceco-265 author: Tudose, Mihaela Brindusa; Tiplic, Gabriela title: THE TAX SYSTEM AND TAXPAYERS BEHAVIOR date: 2014-12-25 words: 3772 flesch: 40 summary: This type of behaviour, associated with the behaviour of tax authorities built on lack of trust and virulent anti-tax avoidance strategies, has generated a tense and antagonistic tax environment. 113 Tudose, Tiplic A Deloitte report published in March 2012 on the degree of certainty of tax systems placed the Romanian climate in the “police–criminal” pattern, ranking Romania in the “club” of the least certain states in the EMEA region (Europe, Middle East, Africa). Keywords tax system; tax subjects; tax behaviour; antagonism; synergy JEL Classification H30 Introduction keywords: authorities; behaviour; compliance; editura; elements; system; tax; taxation; taxpayers cache: sceco-265.pdf plain text: sceco-265.txt item: #170 of 425 id: sceco-266 author: Niminet, Liviana Andreea title: REGULATION AND ENFORCEMENT OF COMPETITION POLICY date: 2014-12-25 words: 3391 flesch: 28 summary: Recent Practice proved that this “enforcement-conduct-punishment” structure is not necessary the best way to address competition and it is high time for authorities to switch both regulation and enforcement of competition from the “classical perspective” towards concepts like “competition advocacy” and “soft power” and give competition policy a new, reshaped face. Introduction A highly spread definition for Competition policy is the use of theoretical paradigms by entities with supervisory role of the economy based on the principles and methods of strategic and considering the effects obtained with the aim to promote and maintain effective competition for efficient resource allocation (Moşteanu T., 2010). keywords: agreements; competition; law; market; policy; position; undertakings cache: sceco-266.pdf plain text: sceco-266.txt item: #171 of 425 id: sceco-267 author: Boier, Rodica title: MARKETING AND INNOVATION – A RELATIONSHIP APPROACH date: 2014-12-25 words: 4002 flesch: 37 summary: This provides support for Cooper’s (2011) advice to seek and develop customer relationships (input and feedback) at every step of the way throughout the entire development process, from beginning to end. 27-45. Richards, K.A., Jones, E. (2008), Customer relationship management: keywords: customer; innovation; journal; management; marketing; new; process; product; relationship; vol cache: sceco-267.pdf plain text: sceco-267.txt item: #172 of 425 id: sceco-268 author: Boier, Rodica title: RELATIONAL MECHANISMS IN INNOVATION CO-CREATION date: 2014-12-25 words: 3580 flesch: 36 summary: In addition, Tanev at al. (2011) propose “Customer relationships enabled through partnerships and cooperation aiming at cost reduction, design and process flexibility, and leading to better customer and end user experiences based on risk management, transparency and trust” as being one of the three variable describing main value co-creation components, along with “Resources, processes, tools and mechanisms …” and “Mutual learning mechanisms ….” Nambisan, S., Baron, R. (2007), Interactions in virtual customer environments: Implications for product support and customer relationship management, Journal of Interactive Marketing, vol. 21, no. 2, pp. 42-62. keywords: creation; customer; innovation; process; product; relationships; value; vol cache: sceco-268.pdf plain text: sceco-268.txt item: #173 of 425 id: sceco-269 author: Stangaciu, Oana Ancuta; Harja, Eugenia title: GENDER DEMOGRAPHIC DISPARITIES IN BACAU COUNTY date: 2014-12-25 words: 3473 flesch: 54 summary: The assessment of the disparities between men and women from the point of view of the demographic phenomena emphasize the fact that on the level of Bacau County there is a surplus of female population, as during the whole period subjected to the analysis, the positive and respectively the negative natural growth for the male population were lower and higher respectively than the one registered in the case of the female population. The population of Bacau County continues to be characterized by an excess of female population both on the whole and on the categories of age over 45, and even more obviously for the category of age over 80, when the rate was of 1,538 women for 1,000 men. keywords: age; gender; population; rate cache: sceco-269.pdf plain text: sceco-269.txt item: #174 of 425 id: sceco-27 author: Apostoaie, Marius title: Consideration on the price stability – financial stability relationship in the context of financial globalization date: 2010-12-15 words: 4697 flesch: 24 summary: This study is focused upon the involvement of the central banks regarding the fulfillment of the two main objectives: price stability and financial stability. These two key concepts are part of an old and ongoing debate that the current turmoil has revived, and that is whether monetary policy should aim, or not, at ensuring financial stability in parallel to its main objective of price stability. keywords: bank; central; monetary; objective; policy; price stability; prices; stability; system cache: sceco-27.pdf plain text: sceco-27.txt item: #175 of 425 id: sceco-270 author: Rotila, Aristita title: ASPECTS CONCERNING INTERIM FINANCIAL REPORTING IN ROMANIA: STANDARDS AND REGULATIONS date: 2014-12-25 words: 4908 flesch: 23 summary: STANDARDS AND REGULATIONS As in the case of annual financial statements, interim financial statements should present comparative information, as follows: ▪ in the statement of financial position: the statement at the end of the interim period and the statement as of the end of the preceding financial year; ▪ in the statement of comprehensive income: the statement for the current interim period and the statement for the cumulative comprehensive income from the beginning of the current year to date; comparative statements for the comparable interim periods of the preceding financial year; ▪ in the statement of changes in equity and the statement of cash flows: the cumulative statement from the beginning of the current financial year to date; the cumulative statement for the comparable interim period of the preceding financial year; For the preparation of interim financial statements, the entity shall apply the same accounting policies as in the case of annual financial statements, with the exception of changes in accounting policies that occur after the date of the most recent annual financial statements (in other words, since the beginning of the current financial year) and which will be reflected in the following annual financial statements. It is the case of interim financial reporting. keywords: accounting; accounting regulations; entities; half; regulations; reporting; reports; statements cache: sceco-270.pdf plain text: sceco-270.txt item: #176 of 425 id: sceco-271 author: Rosu, Cristina title: IBRD AND ITS INVOLVEMENT IN MODERNISING AND IMPROVING THE FUNCTIONALITY OF PENSION SYSTEMS date: 2014-12-25 words: 3621 flesch: 14 summary: Keywords IBRD; pension system; multi-pillar; pension performance indicators; pension system evaluation JEL Classification H55 Introduction The current national context, which is characterized by the ageing of the population and the reduction of the contributors-beneficiaries (dependency) ratio has determined, at the level of international organisms and governments, a growing interest in issues concerning the organization and functioning of pension systems. New perspectives on national pension systems More than ten years after the publication of the report that left an important mark on the evolution of pension systems in more states, the World Bank reaffirmed and updated its position, as a result of the accumulated experience and research, in another report entitled “Old-Age Income Support in the 21st Century: An International Perspective on Pension Systems and Reform”. keywords: bank; ibrd; international; pension; pension systems; pillar; world cache: sceco-271.pdf plain text: sceco-271.txt item: #177 of 425 id: sceco-272 author: Harja, Eugenia; Timiras, Laura Catalina title: PARTICULARITIES OF CONSUMER BEHAVIOR IN THE COSMETICS MARKET date: 2014-12-25 words: 3473 flesch: 40 summary: There is an orientation following the increasing of incomes, more and more people investing in skin care products and perfumes (the largest sums of money are allocated to these categories), to the detriment of products for hair and body; • Most of the people in urban areas allocate money for perfumes, while in rural areas, body care products are preferred. Depending on civil status, most people who live alone allocates the largest amount of money to perfumes, and most of the people living along allocate large sums to body care products; • By income categories, it is noted that for perfume are allocated large sums of money especially by high income categories, while most people with modest incomes allocate the largest amount of money for body care products. keywords: cosmetics; products; respondents cache: sceco-272.pdf plain text: sceco-272.txt item: #178 of 425 id: sceco-273 author: Timiras, Laura Catalina title: CONSIDERATIONS ON CONSUMER PERCEIVED RISK date: 2014-12-25 words: 3469 flesch: 38 summary: In this article we identified a number of factors influencing the consumers’ perceived risk. Keywords perceived risk; factors influencing perceived risk; online market JEL Classification M31 Introduction to the consumers perceived risk In the process of purchasing consumer perceives a risk, which can be defined as (Ashley, 1995) „… that level of risk a consumer believes exists regarding the purchase of a specific product from a specific retailer, whether or not that belief is factually correct”. keywords: consumer; internet; online; product; purchases; risk cache: sceco-273.pdf plain text: sceco-273.txt item: #179 of 425 id: sceco-274 author: Duduciuc, Alina Catalina title: TEENAGERS AND THE USE OF NEW TECHNOLOGIES (ICT) FOR HEALTH INFORMATION date: 2014-12-25 words: 5875 flesch: 51 summary: In this research I employed a qualitative approach to investigate how adolescents seek information about health through ICTs, what kind of health related topics they search on Internet, whether they rely on their peers, teachers or primary group when they are aware of being in risk, and how they assess a source as trustworthy in covering health information. When they turn 8, they already know to browse on Internet, and it is prefigured that the age of first Internet use will continue to fall in the next years (Mascheroni & Ólfeson, 2013). 177 Duduciuc Teenagers and the use of ICT for health information: previous studies The use of new technology by teenagers for health and disease prevention has been the subject of many recent researches (Jiménez-Pernett et al., 2010, Bailin, Milanaik & Adesman, 2014; Seçkin, 2014; Fergie, Hunt and Hilton, 2013; Hederson et al., 2013, Landry et al., 2013; Miller & Bell, 2011; Popa, C., 2013, Wright 2011, Edward, Hart & Chester, 2010; Kivits, 2009, Tu & Cohen, 2008, Gray et al., 2005). keywords: adolescents; health; health information; information; internet; journal; new; online; research; social; technologies; teenagers; use; years cache: sceco-274.pdf plain text: sceco-274.txt item: #180 of 425 id: sceco-275 author: Duduciuc, Alina Catalina; Ivan, Loredana title: BRAND NAMING: SOUND SYMBOLISM, BRAND PREFERENCE AND BRAND PERFORMANCE date: 2015-01-27 words: 3352 flesch: 55 summary: Brand names with front vowels (i.e. Simeli) are associated more with feminine brand characteristics than brand names containing back vowels (i.e. Sameli). Brand names with stops (i.e. Pimeli) are associated more with masculine characteristics than brand names containing fricatives (i.e. Simeli). keywords: brand; names; research; simeli; sound; stops; symbolism; vowels cache: sceco-275.pdf plain text: sceco-275.txt item: #181 of 425 id: sceco-276 author: Drob, Catalin title: RECENT EVOLUTION OF THE CAPITAL MARKETS IN ROMANIA date: 2014-12-25 words: 2198 flesch: 52 summary: Keywords economy; realities; crisis; capital market; growth; Romania JEL Classification D53; E44 1. Between the two forms of capital market (stock exchange and OTC) there are several differences such as: - the stock exchange is very centralized while the OTC market is less centralized; - the stock exchange is very regulated while the OTC market is less regulated; - the stock exchange ensures transaction security, while the OTC markets provides a lower level of transaction security. keywords: capital; market; romania; stock cache: sceco-276.pdf plain text: sceco-276.txt item: #182 of 425 id: sceco-277 author: Feraru, Andreea; Ciucescu, Nicoleta title: SPECIFIC MODELS OF REPRESENTING THE INTELLECTUAL CAPITAL date: 2014-12-25 words: 2689 flesch: 21 summary: Intellectual capital as a dynamic approach focuses on the development of entropic model - which captures the dynamic transformation of intellectual capital into usable intellectual capital. In a spectral dynamic analysis, organisational intellectual capital is structured in: organisational knowledge, organisational intelligence, organisational values, and their value is built on certain mechanisms entitled integrators, whose chief constitutive elements are: individual knowledge, individual intelligence and individual cultural values. keywords: capital; cognitive; intelligence; knowledge; models; values cache: sceco-277.pdf plain text: sceco-277.txt item: #183 of 425 id: sceco-278 author: Dromereschi, Maria Irina title: THE ROLE OF CREATIVITY IN ENTREPRENEURSHIP date: 2014-12-25 words: 2690 flesch: 25 summary: Keywords creativity; entrepreneurship; entrepreneurship creativity; entrepreneurial society JEL Classification L21; L26 Introduction Force entrepreneurship is vital for economic growth and provides many social opportunities. The impact of entrepreneurial creativity extends to the whole life of an entrepreneur, and not just during business. keywords: business; creativity; development; entrepreneurship; innovation; journal; new; opportunities cache: sceco-278.pdf plain text: sceco-278.txt item: #184 of 425 id: sceco-279 author: Siclovan, Anamaria title: A SIMPLE MODEL USED IN SOFTWARE QUALITY EVALUATION FOR THE ECONOMIC APPLICATIONS date: 2014-12-25 words: 2641 flesch: 46 summary: Keywords model; software quality; evaluation of software quality; quality factors JEL Classification C02; D20; D11 Introduction Quality culture is an important component in the society we live, which justifies the choice of this subject in the presence of research topics. McCall, Richards and Walters (1977) were among the first researchers who analyzed the concept of quality for the software applications and had given quality factors to software systems. keywords: -does; application; factors; model; quality; software; software quality cache: sceco-279.pdf plain text: sceco-279.txt item: #185 of 425 id: sceco-28 author: Solomon, Daniela; Dragomirescu, Simona title: ASPECTS CONCERNING FINANCIAL PROFITABLENESS ANALYSIS AND ITS PURPOSE IN SUBSTANTIATION OF FIRM’S STRATEGIC FINANCING DECISIONS date: 2008-12-17 words: 1692 flesch: 34 summary: The information given by the firm’s yearly financial situations allow determination of financial profitableness rate. According to this pattern, the increase of financial profitableness rate can be realized through:  increase of net profit to a leu assets and keywords: analysis; enterprise; profitableness; rate cache: sceco-28.pdf plain text: sceco-28.txt item: #186 of 425 id: sceco-280 author: Mironescu, Roxana title: BUSINESS ETHICS, BETWEEN THE THEORETICAL CONCEPTS AND THE ROMANIAN FIRMS’ PRACTICES date: 2014-12-25 words: 2753 flesch: 39 summary: By the mid-1980s at least 500 courses in business ethics reached 40,000 students, using some twenty textbooks and at least ten casebooks along supported by professional societies, centers and journals of business ethics. The Society for Business Ethics was started in 1980., and the European business schools adopted business ethics after 1987 In 1982, the first single-authored books in the field appeared. keywords: behavior; business; company; ethics; issues; management; responsibility cache: sceco-280.pdf plain text: sceco-280.txt item: #187 of 425 id: sceco-281 author: Nichifor, Bogdan title: GLOBAL ADVERTISING MARKET – THE DYNAMICS OF THE LAST DECADE date: 2014-12-25 words: 2759 flesch: 43 summary: 199 Nichifor Global advertising networks Although advertisers are thought to be the most important formative factors in advertising market, in turn, advertising organizations interfere with their contribution and importance at this market. 201 Nichifor Conclusions First, it must be said that most analyzes and reports relating to advertising markets, regardless of their location, define dimensions through media spending, not by the amounts asked by advertising agencies. keywords: advertising; agencies; group; market; marketing; organizations cache: sceco-281.pdf plain text: sceco-281.txt item: #188 of 425 id: sceco-282 author: Botez, Daniel title: NEW REQUIREMENTS FOR STATUTORY AUDITORS IN EUROPEAN UNION date: 2014-12-25 words: 3920 flesch: 25 summary: A statement concerning statutory auditor policy or firm of auditors as regards training of statutory auditors; • Information on basis of remuneration of the partners in firms of auditors; 42 NEW REQUIERMENTS FOR STATUTORY AUDITORS IN EUROPEAN UNION • A description of policy statutory auditor or firm of auditors in relation to rotation of partners- key and staff, and • Where are not published in his financial situation, information on the total turnover of statutory auditor or firm of auditors, broken down on the following components: • Provides, in support of the audit opinion, the following:  a description of the most important risks of declarations, including the risks of significant inaccuracy evaluated assigned to fraud;  a summary of auditor measures in response to these risks; and  where appropriate, critical remarks on the edge those risks; • Explains to what extent statutory audits was considered able to detect irregularities, including fraud; • Confirms that the opinion is in accordance with the report in addition to the audit committee; • Declares that he services which are not prohibited (Regulation determines what services are prohibited), and that statutory auditors or audit firms have remained independent from the entity audited during audit; • Indicate any services, in addition to statutory audits, which have been provided by statutory auditor or firm of auditors or by any member of the network of which it is part statutory auditor or audit company, for the benefit of entity audited, mother of his undertaking or enterprise controlled by this and which have not been communicated in the report of the administrative, or in financial statements. keywords: audit; auditor; interest; opinion; report; statements cache: sceco-282.pdf plain text: sceco-282.txt item: #189 of 425 id: sceco-283 author: Botez, Daniel title: RISK-ASSESSMENT PROCEDURES AND ESTABLISHING THE SIZE OF SAMPLES FOR AUDITING FINANCIAL STATEMENTS date: 2014-12-25 words: 2579 flesch: 40 summary: Assessment of the general inherent risk Inherent risk assessment resulting from general information relating to management and accounting environment, nature of the business entity and significant matters concerning the auditing. For customers of A, we’ve set a specific inherent risk MEDIUM, resulting in a risk inherent factor in 1.75 , for suppliers a specific inherent risk LOW, that is a risk factor of 2.5, and for finished products B and suppliers B, specific inherent risk MEDIUM, so inherent risk factor is 1.75. keywords: assessment; factor; materiality; risk cache: sceco-283.pdf plain text: sceco-283.txt item: #190 of 425 id: sceco-284 author: Ciucescu, Nicoleta; Feraru, Andreea title: THE PERFORMANCE OF NON-GOVERNMENTAL ORGANIZATIONS date: 2014-12-25 words: 2408 flesch: 33 summary: necessities outputs processes financial issues Servicies quality Impact results Managerial performance measuring system The assessment of the program 117 Ciucescu, Feraru Indices that can shape a clearer picture on managerial performance are: - the interdependence; - the teamwork; - the way to resolve the problems at the level of the task; - the productivity; - the safety of members; - the degree of mutual support. The researches conducted in the field of performance of management committees (Brown, 2005): - Bradshaw (1992) focused on the relationship between the structures and the processes of management committees and their performances, but also between the performance of management and organizational effectiveness; - Chait (1991) attempted to identify the competences of management committees or the behaviors that were associated with their effectiveness – it were discovered six competences, then a self-assessment questionnaire was developed to assess them; - Jackson and Holland (1998) examined the reliability, the sensitivity and the validity of the instrument and the relation between this and organizational effectiveness; - Green and Griesinger (1996) conducted a study focused only on the analysis of the relationship between performance of management committee and organizational effectiveness; - Herman and Renz (1999) examined the relationship between various factors, including the effectiveness of the management committee and the prestige in one hand and organizational performance in other hand. keywords: customers; effectiveness; groups; management; organizations; performance cache: sceco-284.pdf plain text: sceco-284.txt item: #191 of 425 id: sceco-29 author: Stan, Anca title: GROUPS DECISION MAKING WITHIN THE ORGANIZATION date: 2008-12-17 words: 2222 flesch: 55 summary: – Individual opinions can be biased or affected with pre-conceives notions are restricted perspectives, group decision help to get a broader perspective owing to differences of perception between individual in the group. Group decision making is the process of arriving at a judgment based upon the feedback of multiple individuals. keywords: decision; group; making; model cache: sceco-29.pdf plain text: sceco-29.txt item: #192 of 425 id: sceco-291 author: Bucur, Iulia Andreea; Muntean, Mircea title: AN OVERVIEW OF FISCAL CONSOLIDATION PROCESS IN THE EUROPEAN UNION date: 2014-12-25 words: 4983 flesch: 38 summary: -3.6 -2.9 Source: Eurostat Further improvement is expected in fiscal consolidation, albeit at a slower pace, although in the next few years some countries will be facing sizeable levels of public deficit (European Commission, 2013). An overview on the trends and improvements on the public deficit at the EA countries (Figure 4) indicates significant efforts in fiscal consolidation for: Latvia, with a reduction in the fiscal deficit of 8% of GDP, Slovakia, Portugal and Spain whose deficit reduction exceeded 4% of GDP, Austria, Netherlands, France, Germany and even Greece whose deficit reduction exceeded 3% of GDP. Figure 4 Trends and improvements in public deficit for EA-18 and non-EA member states, 2013/2009 (% of GDP) keywords: consolidation; countries; crisis; debt; deficit; european; figure; gdp; states; union cache: sceco-291.pdf plain text: sceco-291.txt item: #193 of 425 id: sceco-292 author: Muntean, Mircea; Bucur, Iulia Andreea; Muntean, Andrei title: THE ECONOMIC RISK IN TRADING COMPANIES’ VALUATION date: 2014-12-25 words: 3365 flesch: 49 summary: The determining of enterprise risk or performance is an operation which contributes to the assessment of patrimony and, implicitly, of the capital invested by the owners, taking as a starting point the correlation between revenue and expenditure and the result of the financial year. Financial expenses 863,8 13.060,4 2.500,2 0,0 21. keywords: enterprise; expenses; operating; result; risk; turnover; value cache: sceco-292.pdf plain text: sceco-292.txt item: #194 of 425 id: sceco-293 author: Rotila, Aristita title: THE FIXED MEANS: AN ACCOUNTING CONCEPT OR A FISCAL ONE? date: 2014-12-25 words: 4891 flesch: 39 summary: In the initial version of the Accounting Law the term of fixed means is used in the context to formulate the following requirement: “accounting fixed means is achieved on categories and individual items” (Art. 13, para. Also, there are specified some categories of fixed means that must be taken into account, such as: “buildings; special constructions; machinery and industrial installation; apparatus and installation for measurement, control and regulation; means of transport; working animals; plantations; tools, household inventory and other fixed means (including packaging as fixed means)”. keywords: accounting; accounting regulations; assets; depreciation; fiscal; law; means; regulations; value cache: sceco-293.pdf plain text: sceco-293.txt item: #195 of 425 id: sceco-294 author: Danu, Cornelia Marcela title: THE EVOLUTION OF EUROPEAN BUSINESS ENVIRONMENT IN THE LAST FOUR YEARS date: 2015-12-25 words: 4873 flesch: 48 summary: Budget balance (% GDP) in East Europe Source: Processed by www.coface.com Bulgaria, Slovakia and Hungary have registered a good evolution of balance of current account but Czech Republic, Poland and Romania (from -4.5% of GDP in 2011, to -4.4% in 2012 and -1.1 % 2013, estimating a growth to -1.3% in 2014. Budget balance (% GDP) in North Europe Source: Processed by www.coface.com In Northern Europe, the current account balance in 2011, was in surplus in the case of Norway (12.8% of GDP), Sweden, Denmark, Estonia, and Ireland and in deficit in case of the other five countries in the region (Iceland,-6.3% of GDP). keywords: budget; business; countries; deficit; europe; gdp; growth; inflation; year cache: sceco-294.pdf plain text: sceco-294.txt item: #196 of 425 id: sceco-295 author: Mocanu, Mihaela title: TOWARDS A DEFINITION OF CONTROLLING date: 2014-12-25 words: 2669 flesch: 40 summary: Horvath (2006) gives a similar definition of controlling and describes controlling as a subsystem which supports company management and coordinates the planning, control and supply of information. Moreover, Serfling (1992) considers that controlling is a management philosophy as well as a communication approach and an instrument of company management. keywords: company; concept; controlling; coordination; information; management; perspective cache: sceco-295.pdf plain text: sceco-295.txt item: #197 of 425 id: sceco-296 author: Popa, Florina title: ELEMENTS OF THE NEOCLASSICAL GROWTH THEORY date: 2014-12-25 words: 2117 flesch: 38 summary: The neoclassical growth theory – the Solow’s model In the second half of the last century, the theory of economic growth has become a component of the contemporary economic science, the new orientation of researchers being generated by the economic context of the era. Noting the role of technical progress, as a factor of economic growth, the neoclassical exogenous model, proposed by Solow, represents a critical moment in the economic growth theory, the knowledge of which is necessary to understand the further contribution of the endogenous growth in the economic growth theory. keywords: capital; growth; progress; rate; theory cache: sceco-296.pdf plain text: sceco-296.txt item: #198 of 425 id: sceco-299 author: Tunian, Arus title: CURRENT ACCOUNT DEFICIT AND ECONOMIC GROWTH IN ARMENIA date: 2015-07-19 words: 2435 flesch: 49 summary: Source: Central bank of Armenia Statistics CURRENT ACCOUNT DEFICIT AND ECONOMIC GROWTH IN ARMENIA 66 Armenian GDP has a positive trend for economic growth during the whole period of observing (2003-2013). Δ – first difference operator The results from the OLS estimation show that: CURRENT ACCOUNT DEFICIT AND ECONOMIC GROWTH IN ARMENIA 68 – the variables CA and FA become significant only with a time lag; – remittances inflow to Armenia is one of the most significant factor that explain the structure of economic growth. keywords: account; armenia; balance; economy; gdp; growth cache: sceco-299.pdf plain text: sceco-299.txt item: #199 of 425 id: sceco-30 author: Stoica, Petrica title: EXTERNAL AUDIT SYSTEMS date: 2008-12-17 words: 2100 flesch: 35 summary: These fundamental objectives guide the work of all Supreme Audit Institutions but several different public external audit models exist around the world. The present article has as objective the presentation of a series of external audit systems, together with some of their characteristics and models found in different countries. keywords: audit; model; public; supreme cache: sceco-30.pdf plain text: sceco-30.txt item: #200 of 425 id: sceco-300 author: Dehghan, Mansour; ghafoorifard, mahdi; Shamsi, Babak; Seyed heydari, Seyed hamid Seyed heydari title: THE EFFECT OF IMPLEMENTING CORE BANKING SERVICES ON PROFITABILITY. CASE STUDY: ALL BRANCHES OF A PRIVATE BANK IN MASHHAD date: 2015-07-19 words: 3831 flesch: 43 summary: Siam (2006) assessed the role of the electronic banking services on the profits of Jordanian banks, and concluded that electronic banking services negatively affect bank THE EFFECT OF IMPLEMENTING CORE BANKING SERVICES ON PROFITABILITY. Evaluating the effect of internet banking on commitment, trust and attractiveness of electronic banking services (case study: EN Bank), Journal of New Economy and Commerce, issues 10 & 11, pp. keywords: application; banking; core; internet; model; profitability; services; variables cache: sceco-300.pdf plain text: sceco-300.txt item: #201 of 425 id: sceco-302 author: Azarenkova, Olesia title: UKRAINIAN FUEL AND ENERGY SECTOR: DISTINCTIVE FEATURES date: 2015-07-19 words: 2460 flesch: 44 summary: Ukraine energy resources make it a relatively resourced countries. Abstract The paper is devoted to the analysis of Ukrainian fuel and energy sector (FES). keywords: energy; fuel; gas; industry; sector; ukraine cache: sceco-302.pdf plain text: sceco-302.txt item: #202 of 425 id: sceco-303 author: Popa, Florina title: TOTAL FACTOR PRODUCTIVITY - INFLUENCE FACTOR OF THE ECONOMIC GROWTH POTENTIAL. PRACTICAL APPLICATION date: 2015-07-19 words: 3937 flesch: 53 summary: The TFP is determined, in general, at a scale of a country or economic zone, its evolution, over time, allowing the evaluation of the relative growth, other than the one in relation to the use of production factors, labour and capital. The evolution of the observed tfp shows a higher level of its, at the end of the period - 2012 – beside the start 2000, respectively, 2.18 unto 1.78, the oscillations, increasing or decreasing , in the interval series, being correlated with the changes in other factors and expressing the contribution of tfp to GDP achievement, such as: •The tfp level increase in the years 2002, 2004, 2005, beside the previous years, given the conditions of a sensitive decrease of the employed population, expressing the contribution of tfp to GDP growth (the capital is also increasing). keywords: 2012; asr; capital; data; factor; growth; tfp cache: sceco-303.pdf plain text: sceco-303.txt item: #203 of 425 id: sceco-304 author: Duduciuc, Alina Catalina title: ADVERTISING BRANDS BY MEANS OF SOUNDS SYMBOLISM: THE INFLUENCE OF VOWELS ON PERCEIVED BRAND CHARACTERISTICS date: 2015-07-19 words: 3684 flesch: 49 summary: The Use of Sound Symbolism, Marketing Letters, 11 (1), 5–20. Klink, R.R. (2001), Creating meaningful new brand names: a study of semantics and sound symbolism, Journal of Marketing Theory and Practice, 9 (2), 27–34. https://hbr.org/search?term=marc+fetscherin https://hbr.org/search?term=ilan+alon https://hbr.org/search?term=romie+littrell https://hbr.org/search?term=allan+chan Duduciuc 119 Klink, R.R. (2003), Creating meaningful brands: the relationship between brand name and brand mark, Marketing Letters, 14 (3), 143–157. Klink, Richard R. (2009), Gender Differences in New Brand Name Response, Marketing Letters, 20 (3), 313-326. Lindsdrom, M. (2005), Build Powerful Brands through Touch, Taste, Smell, Sight, and Sound, New York, Free Press. Previous research showed that the phonetic structure of brand name communicates its characteristics, i.e. it drives consumers to assess certain features and performance of the product. keywords: brand; characteristics; gameli; names; sound; symbolism; vowel cache: sceco-304.pdf plain text: sceco-304.txt item: #204 of 425 id: sceco-305 author: Telibașa, Gabriela title: THE PERVASIVENESS OF METAPHOR IN THE LANGUAGE OF ECONOMICS date: 2015-07-19 words: 4737 flesch: 59 summary: Keywords economy; conceptual metaphors; structural metaphors; orientational metaphors; ontological metaphors; source domain; target domain JEL Classification Z 19 Introduction Different definitions have been given to metaphors along time but, what is important to notice is that theoreticians have come to the conclusion that metaphors can be seen in a totally new light, exceeding their primary function of being used only as ornamental tropes and becoming powerful instruments of expressiveness. According to Lakoff and Johnson there are three categories of conceptual metaphors: structural, orientational and ontological. keywords: bnc; body; domain; economy; language; liquid; metaphor; money; source cache: sceco-305.pdf plain text: sceco-305.txt item: #205 of 425 id: sceco-306 author: Daba-Buzoianu, Corina title: ONLINE MEDIA COVERAGE OF ENVIRONMENTAL PROTEST IN ROMANIA. ROŞIA MONTANĂ CASE date: 2015-07-19 words: 4027 flesch: 46 summary: Quite interestingly, politicians tend to consider Roşia Montană project as a local issue, something that concerns the local community and the two parties of the contract, while the protestors tend to shape communication in a broader way and to address topics that are frequently on the public agenda like political corruption and government’s impossibility to solve problems properly. Of them, environmental protests present several particularities and do not convey social problems. keywords: media; montană; protests; public; romania; roşia; roşia montană cache: sceco-306.pdf plain text: sceco-306.txt item: #206 of 425 id: sceco-307 author: Amălăncei, Brînduşa-Mariana title: THE CONTRIBUTION OF GESTURES TO PERSONAL BRANDING date: 2015-07-19 words: 4038 flesch: 40 summary: Like words, gestures also produce a certain kind of reverberation in interaction, a resonance that goes beyond the simple correspondence with the indicated entity, thus giving rise to the idea that a halo/an aura accompanies certain gestures and thus the notion of connotation emerged as a series of “insensible emotional and subjective factors that accompany denotation”. Gestures and their communicative action Even as far back as the antiquity it was believed that, as it happens in the case of voice, “gestures conform to the intellect” and “express, without words, almost everything” (Quintilian, 1974). keywords: attitude; body; brand; finger; gestures; hand; head; means cache: sceco-307.pdf plain text: sceco-307.txt item: #207 of 425 id: sceco-308 author: Niminet, Liviana Andreea title: A HUMANISING ECONOMIC APPROACH ON COMPETITION POLICY OR HOW THE BEHAVIORAL ECONOMICS BLENDS WITH “TRADITIONAL ECONOMICS” date: 2015-07-19 words: 2439 flesch: 40 summary: Added value of behavioral economics First of all it is important to say that Behavioral economics puts a new perspective on the matter of how surveys for both market definition and merger analysis should be conducted so that to obtain reliable information. Behavioral economics proves that companies may have a greater ability to exploit their customers (or, more specifically, exploit consumer biases) than traditional models let us believe. keywords: competition; consumer; economics; market; policy cache: sceco-308.pdf plain text: sceco-308.txt item: #208 of 425 id: sceco-309 author: Patrut, Monica title: CANDIDATES IN THE PRESIDENTIAL ELECTIONS IN ROMANIA (2014): THE USE OF SOCIAL MEDIA IN POLITICAL MARKETING date: 2015-07-19 words: 4492 flesch: 47 summary: Social media and the new paradigm for marketing communication Source: Mangold & Faulds (2009, p. 360) After social media was successfully integrated by the commercial marketing in the new communication paradigm, it is the turn for political marketing to offer it the same importance. Comparing parties on social media during the 2014 Swedish election, Convergence: The International Journal of Research into New Media Technologies, 1-16. Mangold, W.G., Faulds, D.J., (2009), Social media: keywords: campaign; candidates; communication; elections; facebook; marketing; media; new; online; pătruţ; social cache: sceco-309.pdf plain text: sceco-309.txt item: #209 of 425 id: sceco-31 author: Timerman, Dumitru; Deju, Mihai title: METHODOLOGIC ELEMENTS NECESSARY IN MAKING FORECASTS FOR REGIONAL date: 2008-12-17 words: 3874 flesch: 43 summary: Regional developments in 2005 were marked by flagging agricultural production, especially in areas with a strong profile of agriculture, but also supported the pace of construction works, as the areas affected by weather vagaries were needed extensive work reconstruction of infrastructure (roads, bridges, railway embankments, etc.. ) However, the policy of regional development in Romania has a tradition formal and documented. keywords: national; north; region; regional; south; west cache: sceco-31.pdf plain text: sceco-31.txt item: #210 of 425 id: sceco-310 author: Tudose, Brandusa; Strapuc, Constantin title: THE IMPACT OF TAX SYSTEM ON GLOBAL COMPETITIVENESS. ANALYSIS ON THE LEVEL OF EUROPEAN UNION MEMBER STATES date: 2015-07-19 words: 2957 flesch: 37 summary: Abstract Summarizing the results of theoretical and empirical research, the paper aims to analyze the impact of tax system on global competitiveness through the following three variables: taxation on incentives to invest; total tax rate and taxation on incentives to work. Keywords the global competitiveness index; efficiency; innovation; the total tax rate; fiscal facilities JEL Classification F02; F14 Introduction The analysis of global competitiveness permits the assessment of the extent to which various economies of the world countries have managed to meet the challenges. keywords: competitiveness; efficiency; european; global; impact; market; taxation cache: sceco-310.pdf plain text: sceco-310.txt item: #211 of 425 id: sceco-311 author: Mironescu, Roxana; Turcu, Ovidiu Leonard; Ceocea, Costel title: THE OPERATIONAL RISK MANAGEMENT IN THE ROMANIAN SMEs date: 2015-07-19 words: 5680 flesch: 38 summary: Today, risk management has penetrated the entire spectrum of activities, as a discipline that measures the degree to which the consequences of failures, the irregularities or mistakes lead to huge depreciation and disaster, damaging the rights and objectives of certain relevant stakeholders. In a business environment, the action of conducting risk management contains the entire combination of strategies, processes, infrastructure and institutions able to furnish appropriate models that help control as strict as possible, so the risk may depend on its purpose, so that: • To correctly identify all the potential risks, the company may encounter; • To elaborate and develop adequate measurement and control procedures, establishing also the upper limit of the risk bearable by the company (risk appetite); • To use in the internal processes those methods and techniques the most advanced , used by the modern economic entities in the same field of activity; • To continuously adapt the operational system to the market conditions, in a transparent manner; • To pay attention to the existence of favorable clauses or to propose such favorable specific clauses for the titles transactions; • To apply and propose particular models conforming to those of the economic entity. keywords: activity; business; chapter; companies; company; risk; risk chapter; risk management; romania; score; smes cache: sceco-311.pdf plain text: sceco-311.txt item: #212 of 425 id: sceco-313 author: Drob, Catalin title: OVERVIEW ABOUT THE MANAGEMENT OF THE HUMAN RESOURCE IN PROJECTS date: 2015-07-19 words: 2005 flesch: 49 summary: The PMBOK® Guide describes four elements (processes) of human resource management: human resource planning, acquire project team, develop project team and manage project team. Keywords Human resource; project; project team; project manager; board manager JEL Classification M54 1. keywords: management; project; resource; team cache: sceco-313.pdf plain text: sceco-313.txt item: #213 of 425 id: sceco-314 author: Tudose, Brindusa title: THE FINANCIAL MANAGEMENT AND REGIONAL DEVELOPMENT date: 2015-07-19 words: 3582 flesch: 18 summary: To achieve this goal, the paper is structured as follows: the first section presents the preliminary coordinates of regional development; section two presents the role of local public financial management in supporting regional development; the third section presents the role of private financial management in the context of regional development concerns; in the fourth section is identified the financing framework of Siret-Prut-Nistru Euroregion; the last section summarizes the conclusions and shows future directions of research. The role of local public financial management in supporting regional development Supporting regional development is a major responsibility of public authorities (local ones in particular). keywords: development; euroregion; financing; inhabitants; local; management; resources; role; tax cache: sceco-314.pdf plain text: sceco-314.txt item: #214 of 425 id: sceco-315 author: Timiras, Laura Catalina title: E-COMMERCE NATIONAL MARKET - STUDY FROM THE PERSPECTIVE OF MANIFESTED DEMAND date: 2015-07-19 words: 3057 flesch: 43 summary: Orientation of population towards online purchases at national level during 2007 - 2014 Thus, if in 2007 the share of population in our country who made online purchases in the total population of 16 - 74 years made up 10% compared to the EU average (90% below average), in 2014 it represented 20% of EU average (80%) below average. keywords: computer; online; population; purchases; share cache: sceco-315.pdf plain text: sceco-315.txt item: #215 of 425 id: sceco-316 author: Timiras, Laura Catalina; Nichifor, Bogdan title: LANDMARKS ON THE EVOLUTION OF E-COMMERCE IN THE EUROPEAN UNION date: 2015-07-19 words: 4674 flesch: 48 summary: Keywords e-commerce market; turnover from e-commerce; orders over internet; EU market JEL Classification M31 The evolution of e-commerce market was marked by remarkable growth in recent years in the European market. The evolution of e-commerce market was marked by remarkable growth in recent years in the European market. keywords: commerce; computer; data; enterprises; population; purchases; share; total; turnover cache: sceco-316.pdf plain text: sceco-316.txt item: #216 of 425 id: sceco-317 author: Olariu, Ioana; Nichifor, Bogdan title: A CONCEPTUAL APPROACH ON PRESS CONFERENCE date: 2015-07-19 words: 3489 flesch: 47 summary: Aronoff, C., Baskin, O. (1991), Public Relations: The Profession and the Practice, Dubukue, Brown. Baskin, O.W., Aronoff, C.A. (1992), Public Relations: The Profession and the Practice, Dubuque, West Publishing Co. Belch, G.E., Belch, M.A. (2007), Advertising and Promotion – An Integrated Marketing Communications Perspective, New York, McGraw-Hill/Irwin. keywords: company; conference; institution; journalists; new; news; press; press conference; public; relations cache: sceco-317.pdf plain text: sceco-317.txt item: #217 of 425 id: sceco-318 author: Zait, Luminita title: MODELING THE PROCESS OF ASSIMILATION AND OPERATIONALIZATION OF THE CONCEPT OF MARKETING BY ROMANIAN LOCAL ORGANIZATIONS date: 2015-07-19 words: 5500 flesch: 26 summary: Workman, J. P. Jr., Homburg, C., Gruner, K. (1988), Marketing organization: An integrative framework of dimensions and determinants, Journal of Marketing, vol. 62, july, pp. 21-41. Levels of importance given to the concept of marketing on the five organizational structures regarding the process of operationalzation and assimilation of marketing in practices of local organizations Using the same interval scale, we consider, a priori, the following: V .H IG H H IG H A V E R A G E W E A K V .W E A K 2 1.5 1.49 0.5 0.49 -0.5 -0.49 -1.5 -1.49 -2 1 2 3 4 5 Level 1 Level 2 Level 3 Level 4 Level 5 Endogenous and exogenous factors Endogenous and exogenous factors Zait 165 • organizations placed on level 1 (organizational structure that lacks marketing activities) provides a very low significance level to marketing concept; • organizations placed on level 2 (have an organizational structure in which marketing activities are located within the traditional departments) give a low significance level to marketing concept; • organizations placed on the 3rd level (have an organizational structure in which marketing activities are located in one traditional department / marketing department, but it is subordinated to the traditional departments) provide an average level of importance to the marketing concept; • organizations placed on level 4 (have an organizational structure in which marketing activities are located in the marketing department, on the same level as traditional departments) give a high importance level to marketing concept; • organizations placed on level 5 (have an organizational structure in which marketing activities are located in the marketing department, having a strategic) provide a very high level of importance to the marketing concept. keywords: importance; level; marketing; marketing activities; marketing concept; marketing department; organizations; vision cache: sceco-318.pdf plain text: sceco-318.txt item: #218 of 425 id: sceco-32 author: Tutuianu, Ion title: SECURITIES INTERMEDIARIES date: 2008-12-17 words: 4142 flesch: 41 summary: Financial investment services are provided by natural persons acting as agents of investment firms. As important is also the potential contribution of share markets to the solvency of the financial system. keywords: bucharest; capital; capital market; house; investment; investors; market; publishing; securities; services cache: sceco-32.pdf plain text: sceco-32.txt item: #219 of 425 id: sceco-321 author: Danu, Cornelia Marcela; Nedeff, Valentin title: CIRCULAR ECONOMY IN ROMANIA WITHIN EUROPEAN CONTEXT date: 2015-07-19 words: 3550 flesch: 34 summary: Circular economy is both a new approach of the societal life, based on changing the mentalities of the individuals having the role of decision makers at the company level and public administration and the decision makers – consumers, as well as a policy meant to be made operational across all entities: governmental, entrepreneurial, individually – human. Risks and opportunities in the implementation of circular economy in Europe At present, at the EU level, each citizen uses, on average, 15 tons of materials, every year, generating more than 4.5 tons of wastes. keywords: capita; economy; environment; european; products; protection; waste; year cache: sceco-321.pdf plain text: sceco-321.txt item: #220 of 425 id: sceco-322 author: Danu, Cornelia Marcela; Nechita, Elena; Manea, Liliana Rozemarie title: THE ROLE OF THE URBAN ENVIRONMENT IN IMPLEMENTING THE CIRCULAR ECONOMY IN ROMANIA date: 2015-07-19 words: 5090 flesch: 31 summary: Source: www.insse.ro In the case of the total average expenditures per person in urban areas average of total expenditure per person, in urban area, in the period under consideration (see Table 2), we notice that the effects of the economic and financial crisis did not reflect in their dynamic only by the temporization of the increase of expenditures; the correlation between the total average expenses per person in urban areas average of total expenditure per person, in urban area (x) and the municipal waste recycling rate (y), in the period 2003-2011; r = 0.6556 shows the direct link, of medium intensity, between these indicators. We have highlighted the correlations between: the municipal waste recycling rate and the resource productivity in Romania; the total income of the population in the urban areas of residence in Romania and the waste recycling rate; the total average expenditure per person in urban areas and the municipal waste recycling rate; the monthly average consumption expenditure per person, in urban areas and municipal waste recycling rate; the employed population rate in urban areas and the municipal waste recycling rate; the urban population living in the 41 counties of Romania and Bucharest and the municipal waste recycling rate. keywords: areas; development; economy; environment; population; rate; recycling; romania; urban; waste; waste recycling cache: sceco-322.pdf plain text: sceco-322.txt item: #221 of 425 id: sceco-323 author: Zait, Luminita title: QUANTITATIVE RESEARCH ON THE CONCEPT OF MARKETING ASSIMILATION AND OPERATIONALIZATION BY LOCAL ORGANIZATIONS IN PRACTICE date: 2015-07-19 words: 4324 flesch: 17 summary: Manufacturing 8.00 72.73 100.0 51.72 0.00 50.00 Electricity, gas and water 4.00 9.09 0.00 3.45 0.00 0.00 Construction 24.00 18.18 0.00 27.59 0.00 0.00 Wholesale and retail trade 36.00 0.00 0.00 10.34 0.00 50.00 Hotels and restaurants 4.00 0.00 0.00 0.00 100.0 0.00 Transport, storage, and communications 12.00 0.00 0.00 6.90 0.00 0.00 Financial intermediation 8.00 0.00 0.00 0.00 0.00 0.00 Sector of activity Category of organization % Large-size Marketing positions % Often, discussions about management of marketing activities and market orientation generates confusion in the local organizations. keywords: activities; construction; department; manufacturing; marketing; organizations cache: sceco-323.pdf plain text: sceco-323.txt item: #222 of 425 id: sceco-324 author: Jeroh, Edirin; Ekwueme, C. M. title: INTEREST RATE REGIME AND THE PERFORMANCE OF THE NIGERIAN CAPITAL MARKET date: 2015-12-29 words: 5548 flesch: 45 summary: The reason for the trend of interest rate exhibited in 1993 could be traceable to the removal of the maximum lending rate ceiling in 1993 by the Central Bank of Nigeria (CBN) which saw interest rates rising to unprecedented levels. The reason for the trend of interest rate exhibited in 1993 could be traceable to the removal of the maximum lending rate ceiling in 1993 by the Central Bank of Nigeria (CBN) which saw interest rates rising to unprecedented levels in line with rising inflation rates which rendered banks' high lending rates to become negative in real terms. keywords: capital; capital market; cbn; economic; interest; interest rate; market; nigerian; performance; policy; rate; sec cache: sceco-324.pdf plain text: sceco-324.txt item: #223 of 425 id: sceco-325 author: Dinca, Silviu Eduard title: CASH vs. SYNTHETIC CDOs date: 2015-12-29 words: 4304 flesch: 23 summary: Author’s representation From sponsors’ motivation perspective, cash CDO securitizations are implemented both as balance-sheet management transactions (cash-flow balance-sheet CDOs) and as arbitrage opportunities transactions (cash-flow arbitrage CDOs). From repayments’ source of funds standpoint, cash CDO securitizations are mostly cash-flow transactions whereas the assets are not usually marked-to-market, however market- CASH vs. SYNTHETIC CDOs 37 value cash CDOs are quite common transactions especially in the case of true-sale arbitrage CDOs. keywords: assets; balance; cash; cdos; credit; sale; securitization; sheet; synthetic cache: sceco-325.pdf plain text: sceco-325.txt item: #224 of 425 id: sceco-326 author: Tudose, Mihaela Brindusa; Rusu, Valentina Diana title: GLOBAL COMPETITIVENESS OF THE EUROPEAN UNION MEMBER STATES: EVOLUTION AND PERSPECTIVES date: 2015-12-29 words: 3689 flesch: 40 summary: To achieve this goal, the paper is structured as follows: the first section presents the state of knowledge in the field; section two presents the methodological coordinates of the research regarding international competitiveness; the third section focuses on the analysis of chromatic of global competitiveness of the EU Member States; the last section summarizes the conclusions and shows the limits and future directions of research. Keywords factors of competitiveness; efficiency; innovation; international competitiveness; global competitiveness index JEL Classification F12; G14 Introduction Enhancing external economic relations have increased competition and forced the economic agents (respectively the overall economies) to pay more attention to international competitiveness. keywords: competitiveness; european; factors; index; innovation; stage; states; world cache: sceco-326.pdf plain text: sceco-326.txt item: #225 of 425 id: sceco-327 author: Condrache, Mihaela; Niminet, Liviana Andreea title: PERSONAL BANKRUPTCY AND THE ROMANIAN REALITIES date: 2015-12-29 words: 3819 flesch: 38 summary: The application for opening insolvency procedure is public and includes the reasons that caused the situation, the debts, the prior initiated procedures to negotiate rescheduling debt, the marital and profesional status, the amount of revenues collected on the past three years as well as the expected revenues for the next three years, debtors assets, bank accounts, amounts recovered from debtors, litigations in progress or completed, the existence of convictions for tax evasions or false. Law no. 151/2015 covered three insolvency levels: • Insolvency proceedings on a debt repayment plan; • Insolvency proceedings based on the liquidation of assets; • simplified insolvency procedure. keywords: assets; bankruptcy; debtor; insolvency; law; plan; procedure cache: sceco-327.pdf plain text: sceco-327.txt item: #226 of 425 id: sceco-329 author: Duduciuc, Alina Catalina title: ONLINE HEALTH INFORMATION SEEKING DURING ADOLESCENCE: A QUANTITATIVE STUDY REGARDING ROMANIAN TEENAGERS date: 2015-12-29 words: 2986 flesch: 48 summary: Overall, the research outcomes showed that the adolescents seem less interested in using Internet for health information and sometimes challenge the credibility of online health content. At the same time, the survey took into consideration how the teenagers self-assessed their health, the type of health information searched online (treatments, disease symptomatology, the experiences of sick people, alternative treatment measures, news about epidemics) and their perception of the usefulness of the information found. keywords: health; information; internet; online; search; teenagers cache: sceco-329.pdf plain text: sceco-329.txt item: #227 of 425 id: sceco-33 author: Tutuianu, Ion title: DISLOYAL COMMERCIAL COMPETITION AND THE JURISDICTIONAL RESPONSIBILITY IN THE ROMANIAN AND E.U. LAW SYSTEM date: 2008-12-17 words: 4414 flesch: 33 summary: Disloyal commercial competition and the jurisdictional responsibility in theRomanian and EU law system 118 Studies and scientific researches Edition: Economics, no. 13 (2008) competition and towards providing effective protection for the citizens, against disloyal competition, stating in art. Disloyal commercial competition and the jurisdictional responsibility in theRomanian and EU law system 119 Studies and scientific researches Edition: Economics, no. 13 (2008) doctrinarian system that it “has the shortcoming that it had to apply, with an extensive interpretation, the general rules of the liabilities born through misdemeanor and quasi-misdemeanor, the practice of competition as a phenomenon with economical preponderancy, to which its particularities are not reducible to the jurisdictional treatment that occurs to the civil illicit deeds.14 keywords: competition; economy; european; law; market; romania; system; union cache: sceco-33.pdf plain text: sceco-33.txt item: #228 of 425 id: sceco-330 author: Ciucescu, Nicoleta title: OVERWIEW ABOUT THE VISION, MISSION, GOALS AND VALUES OF NONGOVERNMENTAL ORGANIZATIONS date: 2015-12-29 words: 3682 flesch: 24 summary: Aspects regarding nongovernmental organizations Nongovernmental organizations don’t have the aim to obtain profit or to access political power, representing those structures, respectively informal groups or natural persons who conduct their activity independently of any public authority. Nongovernmental organizations are also relatively separated from other types of organizations by a system of own values which can be found in table 1. OVERWIEW ABOUT THE VISION, MISSION, GOALS AND VALUES OF NONGOVERNMENTAL ORGANIZATIONS 68 Table1. keywords: goals; management; mission; objectives; organization; profit; public; values; vision cache: sceco-330.pdf plain text: sceco-330.txt item: #229 of 425 id: sceco-331 author: Ciucescu, Nicoleta title: A THEORETICAL APPROACH OF THE SUPPLY PROCESS date: 2015-12-29 words: 2736 flesch: 25 summary: - the purchase is phase of supply process in which the transfer of ownership of material resources from supplier to customer, using payment instruments. The supply is essential in any business organization, manufacturing or industrial, especially in situations where material resources have a high share in the cost of production, or when the range of the supplied articles is large or when the market for such products suffer fluctuations between demand and offer. keywords: information; material; organization; process; product; resources; suppliers; supply cache: sceco-331.pdf plain text: sceco-331.txt item: #230 of 425 id: sceco-332 author: Cîrtiţă-Buzoianu, Cristina title: POLITICAL COMMUNICATION DURING THE 2014 PRESIDENTIAL CAMPAIGN: ONLINE MEDIA COVERAGE date: 2015-12-29 words: 3716 flesch: 37 summary: Political communication is a tool which allows voters to participate in making political decisions and it can help to assess as POLITICAL COMMUNICATION DURING THE 2014 PRESIDENTIAL CAMPAIGN: ONLINE MEDIA COVERAGE 82 well as to sanction the politicians’ activities by voting. The interest that the public manifest towards the presidential debates, as well as towards all the means of political communication used by the actors involved represents a reference point in the construction of an election campaign. keywords: campaign; candidate; communication; iohannis; media; ponta; victor cache: sceco-332.pdf plain text: sceco-332.txt item: #231 of 425 id: sceco-333 author: Amălăncei, Brînduşa-Mariana title: FEMININE VS. MASCULINE GESTURAL MARKETING. CASE STUDY: THE FRENCH PRESIDENTIAL DEBATE ON MAY 2, 2007 date: 2015-12-29 words: 4451 flesch: 41 summary: Gestures with the index finger made by Nicolas Sarkozy The distribution of functions associated with gestures made with the index finger by Nicolas Sarkozy highlights a clear difference, with 35.34% for designation/localization and 32.75% for specification, which demonstrates the prominent affirmative character of gestural expressiveness. Starting from the functions of gestures in which the raised index finger is involved, as established by Geneviève Calbris (1979), we will endeavour to conduct a comparative analysis of the co-verbal gestures made by the two candidates to the presidency of France, Ségolène Royal and Nicolas Sarkozy, during their debate on May 2 2007. keywords: debate; finger; gestures; index; index finger; nicolas; royal; sarkozy; ségolène cache: sceco-333.pdf plain text: sceco-333.txt item: #232 of 425 id: sceco-334 author: Popa, Florina title: REGIONAL COMPETITIVENESS, CONCEPTUAL ELEMENTS date: 2015-12-29 words: 3213 flesch: 11 summary: Finally, there are also shown some methods for measuring regional competitiveness. Conceptual elements of regional competitiveness Initially deemed by Porter as the ability of a nation to innovate in order to achieve an advantageous position compared to other nations (Porter, 1990), the concept of competitiveness was subsequently extended at a regional level, by perceiving the role of microeconomic determinants of prosperity and well-being as, for example, understanding the conditions that determine the competitiveness of a company- its ability to innovate. keywords: ability; competition; competitiveness; development; economy; growth; innovation; knowledge; regional; regions cache: sceco-334.pdf plain text: sceco-334.txt item: #233 of 425 id: sceco-335 author: Gârdan, Iuliana Petronela; Gârdan, Daniel Adrian; Epuran, Gheorghe title: SOCIAL FACTORS INFLUENCE FROM THE PERSPECTIVE OF DENTAL HEALTHCARE SERVICES CONSUMERS’ BEHAVIOR date: 2015-12-29 words: 7045 flesch: 42 summary: Gârdan, Gârdan, Epuran 109 Conclusions and future research implications Putting in common the two types of analysis performed it can be observed that the influence of socioeconomic factors on dental healthcare services consumer behavior is complex, nuanced and subject to a certain dynamics. The present article proposes a research conducted on dental healthcare services consumers. keywords: behavior; consumers; consumption; dental; healthcare services; image; importance; influence; self; services consumption; status; variable cache: sceco-335.pdf plain text: sceco-335.txt item: #234 of 425 id: sceco-337 author: Okoro, Edesiri Godsday title: STOCK MARKET PERFORMANCE AND THE AUGMENTATION OF FRONTIER ECONOMIES: A Comparative Scrutiny of Nigeria & Mauritius date: 2016-07-31 words: 3374 flesch: 40 summary: The negative sign represents severe inference for the management of STOCK MARKET PERFORMANCE AND THE AUGMENTATION OF FRONTIER ECONOMIES: A COMPARATIVE SCRUTINY OF NIGERIA &MAURITIUS 18 both countries’ economy because stock market is a major institution in the financial system while GDP is a fundamental macroeconomic variable that most governments pursue rigorously. This may be due to the fact that frontier markets give attention to money market while relegating stock market to the background. keywords: capital; economic; growth; market; mauritius; nigeria; stock cache: sceco-337.pdf plain text: sceco-337.txt item: #235 of 425 id: sceco-338 author: Timiras, Laura Catalina title: SOME EVOLUTIONS OF THE ROMANIAN IT MARKET date: 2015-12-29 words: 1814 flesch: 29 summary: This increase occurred on a background of positive developments in SOME EVOLUTIONS OF THE ROMANIAN IT MARKET 112 the total gross added value of all industries, the dynamics registered by Information and Telecommunications (+ 58.4% in 2014 compared to 2010), outpacing the average in the national economy (+ 17% in 2014 compared to 2010). SOME EVOLUTIONS OF THE ROMANIAN IT MARKET 116 Figure 6. keywords: information; market; national; period cache: sceco-338.pdf plain text: sceco-338.txt item: #236 of 425 id: sceco-339 author: Adjekophori, Bernard; Adebiyi, Sulaimon Olanrewaju title: EFFECTIVENESS OF CAPITAL MARKET DERIVATIVES IN HOUSING DELIVERY OF NIGERIA EMERGING MARKET date: 2016-07-31 words: 8284 flesch: 47 summary: Most of the respondents agreed that there are a lot of challenges inhibiting the use of capital market derivatives for EFFECTIVENESS OF CAPITAL MARKET DERIVATIVES IN HOUSING DELIVERY OF NIGERIA EMERGING MARKET 49 housing development in and this have drastically affected the available housing stocks and their quality. The results also revealed that REIT and bond in Nigeria capital market is not yet properly develop for effective housing delivery; this is represented by respondents’ responses of total of 91.1% that agree to this fact. keywords: capital; capital market; delivery; derivatives; development; estate; finance; financing; housing; housing delivery; market; market derivatives; nigeria; real; respondents; sector; study cache: sceco-339.pdf plain text: sceco-339.txt item: #237 of 425 id: sceco-34 author: Bucur, Andreea title: Particularities of the European Union enlargement process date: 2009-12-14 words: 3990 flesch: 35 summary: Increasing heterogeneity as a result of EU enlargement process is often viewed as a risk to the single market and the euro, reason for which the applications for membership were always discussed in terms of possible negative repercussions of enlargement on deepening the integration process. For these reasons, the present paper aims to approach the European integration model by the factors that influenced the enlargement and also by the course of events that are reflected in so-called “waves” of EU enlargement. keywords: accession; countries; enlargement; european; member; process; states; union cache: sceco-34.pdf plain text: sceco-34.txt item: #238 of 425 id: sceco-341 author: Niminet, Liviana Andreea title: THE "E TRIANGLE": EMPLOYMENT, EMPLOYEE AND EMPLOYER IN THE EUROPEAN UNION date: 2016-06-30 words: 2957 flesch: 46 summary: The Employment Package This Package was launched in April 2012 as a set of policy documents looking into how EU employment policies interact with a number of other policy areas all with the aim of smart, sustainable and inclusive growth. EU labor law addresses two main areas:  working conditions such as working hours, part-time and fixed-term work, keywords: employment; european; labor; law; union; work cache: sceco-341.pdf plain text: sceco-341.txt item: #239 of 425 id: sceco-342 author: Rosu, Cristina title: APPLICABILITY OF CONSOLIDATED TECHNIQUES IN THE VIEW OF ROMANIAN ACCOUNTING REGULATIONS date: 2016-06-30 words: 3522 flesch: 36 summary: 6. Distribution of shareholders’ equities At the level of each subgroup, according to participation percent in consolidated entity, between subgroup’s parent entity and minority shareholders (and others entities within the consolidation area, but out of subgroup). Between the parent company of the entire group and minority shareholders, according to their participation percents in consolidated entity. keywords: company; consolidation; entity; group; parent cache: sceco-342.pdf plain text: sceco-342.txt item: #240 of 425 id: sceco-343 author: Ciucescu, Nicoleta title: BUSINESS PLAN - MANAGEMENT TOOL OF THE ENTREPRENEUR date: 2016-06-30 words: 3504 flesch: 43 summary: So as Longenecker, Moore and Petty has shown (2003), in the paper Small Business Management - An Entrepreneurial Emphasis, business plan is defined as “a written document reflecting the development prospects of a newly created business.” According to the authors Barsky and Catanach (2005) “business plan performs several roles, including: - determine the field in which the company operates or will to carry out its various activities; - determine the objectives that company proposes in every field of activity; - formulate some hypotheses about market conditions, sales, finance, human resources in which the company will act; - determine and implement of company’s strategies; - estimate some obstacles and risks that may arise during the course of activities.” keywords: business; business plan; company; editura; management; objectives; plan; tool cache: sceco-343.pdf plain text: sceco-343.txt item: #241 of 425 id: sceco-344 author: Grigorescu, Adriana; Chiper (Neculau), Anca title: THE IMPORTANCE OF HUMAN CAPITAL IN THE STRATEGIC DEVELOPMENT OF AN ORGANIZATION date: 2016-06-30 words: 3031 flesch: 29 summary: Economics Edition, Special issue, June 2016 http://sceco.ub.ro 77 THE IMPORTANCE OF HUMAN CAPITAL IN THE STRATEGIC DEVELOPMENT OF AN ORGANIZATION Adriana Grigorescu National University of Political Studies and Public Administration, Bucharest; Valahia University from Targoviste, Romania adriana.grigorescu@administratiepublica.ro Anca Chiper (Neculau) Valahia University from Targoviste, Romania; Castilla-La Mancha University from Spain anca.chiper@yahoo.com In this paper I have tried to emphasize that, this relatively new concept such as human capital has become the main motor of organizational development, representing one of the most important advantages of firms to work properly in their environments. keywords: capital; company; development; human; knowledge; management; organization; skills cache: sceco-344.pdf plain text: sceco-344.txt item: #242 of 425 id: sceco-345 author: Popa, Florina title: SMART SPECIALIZATION, ELEMENT OF REGIONAL DEVELOPMENT date: 2016-06-30 words: 2882 flesch: 9 summary: At regional level, smart specialization is considered “the process by which the region can find its competitive advantage and build a particular development strategy, adapted to the advantages and constraints specific to the territory, focusing the resources on technological fields of activity and sectors in which they hold a comparative advantages, proven on one or more chains of international value by targeting excellence”1. By identifying the fields with high potential, at regional level, and by strengthening them, smart specialization may contribute to the access of the regions on the global markets and in the international value chain. keywords: development; european; growth; innovation; level; regional; research; specialization cache: sceco-345.pdf plain text: sceco-345.txt item: #243 of 425 id: sceco-346 author: Deju, Mihai title: THE ACCOUNTING TREATMENT OF THE VALUE DIFFERENCES RESULTED FROM THE EVALUATION OF COMPANIES INVOLVED IN THE MERGER PROCESS date: 2016-06-30 words: 3333 flesch: 23 summary: In the case of pluses or minuses of value that are not allocated to some identifiable assets arising as global difference between the value of the net merger contribution obtained in the evaluation within the merger and net asset accounting value, they will be reflected through revenue and expenditure accounts, in the account 121 “Profit or Loss” as a gain or loss from the merger, and also as the difference between the value of the net merger contribution and the net asset accounting value of the company being acquired is positive or negative, thus: b1) the case of the unallocated positive difference 1600 461 Debtors = 7583 Income from the selling of assets and other capital operations ⃰ 1600 ⃰ with the accounting value of the assets balance elements of the company being acquired, which represents net merger contribution (1200 lei) and with the value of the positive difference between the value of the net merger contribution and the value of the accounting net asset of the company being acquired (1100-700=400 lei) 1200 6583 Expenses from the selling of assets and other capital operations ⃰ The account balance 121 “Profit or loss” will reflect the negative difference between the value of the net merger contribution (450 lei) and net asset accounting value (700 lei) recognised as a loss from the merger. keywords: accounting value; assets; merger; merger contribution cache: sceco-346.pdf plain text: sceco-346.txt item: #244 of 425 id: sceco-347 author: Deju, Mihai title: ACCOUNTING METHODS OF THE OPERATIONS PERFORMED FOR THE REORGANISATION OF COMPANIES date: 2016-06-30 words: 2812 flesch: 19 summary: In other cases, where the value of merger contribution differs from the net asset value, there will be used for the accounting recording of merger operations, the method of global evaluation, which will be the subject of other research topics concerning its use in the accounting practice. If the exchange ratio will be determined based on the value of net merger contribution, established on the basis of the net assets of each company involved in the merger, for the recording of merger operations, from accounting point of view, there will be used the net asset accounting method as described throughout this paper. keywords: accounting; companies; company; merger cache: sceco-347.pdf plain text: sceco-347.txt item: #245 of 425 id: sceco-348 author: Olariu, Ioana title: PERSONAL SELLING IN MARKETING date: 2016-06-30 words: 3900 flesch: 53 summary: On the other hand, after many decades of experience with sales force management, modern corporations have found that sales presentations are usually most effective when salespeople go through a procedure or process consisting of several steps (prospecting, pre-approach, presentation, the close, and follow-up). Sales employees can ask their customers more detail to learn more about their problems, and then adjust marketing offer and its presentation to match the specific needs of each client. keywords: buyer; customer; employee; objections; presentation; process; sales; selling cache: sceco-348.pdf plain text: sceco-348.txt item: #246 of 425 id: sceco-349 author: Olariu, Ioana title: BUILDING AN EFFECTIVE SALES FORCE date: 2016-06-30 words: 2770 flesch: 51 summary: There are many different types of sales jobs. Sales jobs are different from in-house jobs in some significant ways. keywords: company; force; management; sales; salespeople; salesperson; selling cache: sceco-349.pdf plain text: sceco-349.txt item: #247 of 425 id: sceco-35 author: Ciucescu, Nicoleta title: The role and importance of Non-Profit Organizations date: 2009-12-14 words: 2597 flesch: 36 summary: The role and importance of Non-Profit Organizations Nicoleta Ciucescu,”Vasile Alecsandri” University of Bacau, Romania Abstract In a complex and challenging background of the whole country, and the NGO sector also, the non-profit organizations are established with the aim of providing public services to communities where they operate, making them as an intermediary between citizens and authorities. Functions, Principles and Policies Non-governmental organizations have often demonstrated their effectiveness in identifying and solving the community social problems, in attracting and enhancing the value of human and financial resources, in estimating the efficiency degree of the public policies: - raising the quality standards of the public services - more efficient management of the public assets - increased profits of the public services; - better preservation of the public property - optimizing the administrative costs In the context of an increasing demand for public services there is the need of more diversified services than those provided by the government. keywords: community; ngos; organizations; policies; public; services; society cache: sceco-35.pdf plain text: sceco-35.txt item: #248 of 425 id: sceco-351 author: Drob, Catalin title: PARTICULAR ASPECTS REGARDING ENTREPRENEUR AND ENTREPRENEURIAL CULTURE date: 2016-06-30 words: 2038 flesch: 38 summary: Abstract The goal of this article is to emphasize the main aspects which characterize the notions of entrepreneur, entrepreneurship and entrepreneurial culture. Entrepreneurial culture is a complex notion that refers to values, beliefs and attitudes shared in a society, which characterize entrepreneurial lifestyle. keywords: business; culture; entrepreneur; students cache: sceco-351.pdf plain text: sceco-351.txt item: #249 of 425 id: sceco-352 author: Mironescu, Roxana title: A STUDY CASE ON CSR AND MANAGERIAL CULTURE IN THE EASTERN ROMANIAN PRIVATE BUSINESS date: 2016-06-30 words: 3210 flesch: 37 summary: Romanian companies must assume their part of responsibility for ensuring a certain degree of employment. Outputs concern: company benefits (such as reduced absenteeism, fluctuations staff, improved reputation), community benefits (how many children or how many families have daily access to a cleansing center or the cleaning up the river sides etc.), additional support or additional support value, generated by the company’s initiative (the value of the City Hall involvement or the involvement of other partners, the additional funding raised by a NGO partner etc.). keywords: business; community; companies; company; csr; ethics; problems; responsibility cache: sceco-352.pdf plain text: sceco-352.txt item: #250 of 425 id: sceco-353 author: Timiras, Laura Catalina title: YOUNG PEOPLE'S PREFERENCES FOR ROMANIAN AGRO ALIMENTARY GOODS date: 2016-06-30 words: 2795 flesch: 40 summary: ; - Similarly, in case of attractiveness, there is a relatively similar percentage between those believing that Romanian products are more attractive and those believing imported ones are more attractive; - Romanian food products are considered tastier than imported ones, over 50% of the investigated persons agreeing with the statement Romanian food products are often tastier than imported ones, while only 9% showed their disagreement; - The biggest differences between those who agree and those who disagree are recorded for the statements: Romanian food products are not sufficiently promoted nationwide and In the commercial network, the supply of imported products is often broader than Romanian one , 69% and 62% of respondents indicating their agreement in relation to them, compared to 3% and 7% disapproval. This paper presents results of a research directly carried out among the segment of young people (considered to be the less traditionalist) with reference to their preference to local brands versus foreign ones in the Romanian market, by categories of food products, and also highlights their opinion regarding Romanian food products compared to foreign ones in terms of certain essential evaluation criteria. keywords: brands; food; ones; products cache: sceco-353.pdf plain text: sceco-353.txt item: #251 of 425 id: sceco-354 author: Stangaciu, Ancuta title: LABOUR FORCE SPECIALIZATION IN ROMANIA - REGIONAL DISPARITIES date: 2016-06-30 words: 4842 flesch: 34 summary: Sij = share of average number of employees/ civil economically active population of NACE section i in total average number of employees/ civil economically active population of region j, N = total number of NACE sections, i ϵ {1,…, 15}for NACE Rev.1 (between 1992-2008) and i ϵ {1,…, 19}for NACE Rev.2 (between 2008-2014) j ϵ {1,…, 8}. Assessing disparities in the regional specialization of the labour force was performed on NACE sections, and the results confirm that there are disparities between regions regarding the specialization of the labour force. keywords: employees; number; population; region; section cache: sceco-354.pdf plain text: sceco-354.txt item: #252 of 425 id: sceco-355 author: Schiau, Ioana title: LONELINESS, SOCIAL INTERACTIONS AND SENSE OF HUMOR. A QUANTITATIVE STUDY COMPARING ROMANIAN STUDENTS AND OLDER ADULTS date: 2016-07-31 words: 4946 flesch: 47 summary: Although loneliness is experienced among individuals of all ages, certain studies suggest older adults are particularly vulnerable to social loneliness (Donaldson & Watson, 1996). Further research on this topic could explore the main factors that trigger feelings of social loneliness, and should consider the possibility of a socioemotional regulation process, where older adults willingly decide to narrow down their social network and focus on their most important and close relationships. keywords: adults; age; humor; interactions; loneliness; sample; sense; study; use cache: sceco-355.pdf plain text: sceco-355.txt item: #253 of 425 id: sceco-356 author: Feraru, Andreea title: STATISTICAL MODELS OF REPRESENTING INTELLECTUAL CAPITAL date: 2016-06-30 words: 2597 flesch: 35 summary: Abstract This article entitled Statistical Models of Representing Intellectual Capital approaches and analyses the concept of intellectual capital, as well as the main models which can support enterprisers/managers in evaluating and quantifying the advantages of intellectual capital. Most authors examine intellectual capital from a static perspective and focus on the development of its various evaluation models. keywords: assets; brătianu; capital; knowledge; models; structure; value cache: sceco-356.pdf plain text: sceco-356.txt item: #254 of 425 id: sceco-357 author: Timiras, Laura Catalina title: ROMANIAN BRAND NOTORIETY AMONG YOUNG PEOPLE date: 2016-07-31 words: 3007 flesch: 49 summary: The research results referring to Romanian brands awareness among youth The first aspect considered in the undertaken research was the knowledge of unaided awareness of Romanian brands in general (without taking into account the category of product/service to which it relates). Thus, Datculescu (2012) states that matters usually covered are: brand awareness, brand knowledge, the general opinion about it, functional performance of the product, image, feelings and emotional states evoked, the extent to which they influence behavior. keywords: awareness; brands; number; option; respondents cache: sceco-357.pdf plain text: sceco-357.txt item: #255 of 425 id: sceco-358 author: Niminet, Liviana Andreea title: THE EUROPEAN COMPANY (SOCIETAS EUROPAEA) ON RIND SIGHT date: 2016-07-31 words: 2839 flesch: 45 summary: Its subsidiaries are also European companies. No 1798/2003, Decisions No 1719/1999/EC, No 1720/1999/EC, No 253/2000/EC, No 508/2000/EC, No 1031/2000/EC, No 163/2001/EC, No 2235/2002/EC and No 291/2003/EC of the European Parliament and of the Council, and Council Decisions 1999/382/EC, 2000/821/EC, 2003/17/EC and 2003/893/EC in the fields of free movement of goods, company law, agriculture, taxation, education and training, culture and audiovisual policy and external relations, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia available at http://eur- lex.europa.eu/legal-content/EN/TXT/?uri=celex:32004R0885 Council Regulation (EC) keywords: companies; company; european cache: sceco-358.pdf plain text: sceco-358.txt item: #256 of 425 id: sceco-359 author: Olariu, Ioana title: THE INFLUENCE OF RETAIL STORE IMAGE AND INDIVIDUAL FACTORS ON CONSUMER BUYING DECISIONS date: 2016-07-31 words: 2827 flesch: 50 summary: The backbone of the model consists of four sections of baseline variables: reviews and general prospecting activities and information; strategies for substantiating the budget and planning the shopping; the importance of store attributes in process of informing the purchaser and perception of store attributes that influence its choice. Information and prospecting activities are estimated to have a direct influence on the importance of store attributes and on how they are perceived by the buyer. keywords: attitudes; attributes; buying; consumer; image; product; store cache: sceco-359.pdf plain text: sceco-359.txt item: #257 of 425 id: sceco-36 author: Ciuraru-Andrica, Cristina title: Consolidated techniques for groups of enterprises with complex structure date: 2009-12-14 words: 1693 flesch: 41 summary: The Literature 1 refers to four techniques of consolidation: levels consolidation technique, direct consolidation technique, modular consolidation technique and the technique of consolidation using fluctuations method. Key words: Consolidated financial statements, levels consolidation, direct consolidation 1. keywords: consolidation; group; parent; statements cache: sceco-36.pdf plain text: sceco-36.txt item: #258 of 425 id: sceco-360 author: Plescau, Ioana title: CONVENTIONAL AND UNCONVENTIONAL MONETARY POLICY. THE CASE OF ROMANIA date: 2016-07-31 words: 2622 flesch: 49 summary: Keywords conventional monetary policy; unconventional monetary policy; financial crisis; bank risk; interest rate JEL Classification E40; E52; E58; G01 Introduction After the outbreak of the recent financial crisis, the major central banks have tried to adopt the best strategies in order to sustain the banking system and avoid a collapse of it. Regarding the empirical evidence on the effects of unconventional monetary policy, there are some studies that demonstrates the positive effects of these measures in United States of America. keywords: bank; crisis; interest; policy cache: sceco-360.pdf plain text: sceco-360.txt item: #259 of 425 id: sceco-361 author: Timiras, Laura Catalina title: PREFERENCES OF YOUTH IN RELATION TO THE ORIGIN OF BRANDS - ROMANIAN AND FOREIGN - AND ITS MAIN MOTIVATION date: 2016-07-31 words: 2486 flesch: 39 summary: The preference for foreign products for personal hygiene is manifested for a rate of respondents over 5 times higher than those who prefer Romanian products. Note that 15% of respondents indicated previous unfavorable experience with foreign products, which reflects a shift towards Romanian products after experiencing dissatisfaction generated by foreign products. keywords: brands; preference; products; respondents cache: sceco-361.pdf plain text: sceco-361.txt item: #260 of 425 id: sceco-362 author: Deju, Mihai title: THE ACCOUNTING REFLECTION OF MERGER OPERATIONS – THE GLOBAL EVALUATION METHOD date: 2016-07-31 words: 3220 flesch: 24 summary: For the purpose of recording merger operations in their books of account, accountants shall have to work with the accounting principles that correspond to the accounting regulations applicable in the time frame associated with the operation regarding a company’s reorganisation through merger. Economics Edition, No 23, 2016 http://sceco.ub.ro 21 THE ACCOUNTING REFLECTION OF MERGER OPERATIONS – THE GLOBAL EVALUATION METHOD Mihai Deju “Vasile Alecsandri” University of Bacău mihai.deju@ub.ro Abstract Depending on the manner in which the evaluation of companies involved in merger operations is carried out, two methods are employed for the accounting reflection of merger operations: the net asset method and the global evaluation method. keywords: accounting; company; evaluation; merger cache: sceco-362.pdf plain text: sceco-362.txt item: #261 of 425 id: sceco-363 author: Wulandari, Nuri; Kartika Sari, Rina title: LINKING EXPERIENTIAL VALUE TO LOYALTY IN SMARTPHONE INDUSTRY date: 2016-12-30 words: 3821 flesch: 43 summary: Despite of the widespread practice of experiential marketing to market smartphones, little research has been undertaken to investigate whether this practice generate experiential value in the perception of smartphone customers. This study tries to investigate whether the practice of experiential marketing drives experiential value, and whether experiential value has a direct effect to loyalty or indirectly through satisfaction. keywords: customer; experience; loyalty; marketing; model; research; satisfaction; smartphone; value cache: sceco-363.pdf plain text: sceco-363.txt item: #262 of 425 id: sceco-364 author: Tudose, Brindusa; Strapuc, Constantin title: SPECIFIC MECHANISMS AND METHODS FOR ESTIMATING TAX FRAUD date: 2016-12-30 words: 3672 flesch: 37 summary: We subscribe to the opinion, that tax evasion and tax fraud are “the result of logical flaws and inconsistencies of imperfect legislation and wrong treated, of faulty methods and modalities of application, of lack of regulation and the legislator incompetence whose excessive taxation is as guilty as those they provoke to evasion” (Şaguna & Şova, 2011). Simultaneously with the concerns estimate of tax fraud and other fiscal issues can be targeted: assess of general attitude towards evasion, correlated with study of the tolerance degree for it; analyzing the impact of tax evasion at micro and macroeconomic; the escapist type behavior study and people’s willingness to resort to tax evasion and fraud; identifying typologies inclined to evasion and the most corrupt sectors of activities; identifying measures to combat tax evasion (Condrea, 2013). keywords: evasion; fraud; goods; mechanisms; methods; number; tax; tax fraud; value cache: sceco-364.pdf plain text: sceco-364.txt item: #263 of 425 id: sceco-366 author: Timiras, Laura Catalina title: ROMANIAN BRANDS AWARENESS AMONG YOUNG PEOPLE. THE CASE OF COMMON FOOD PRODUCTS date: 2016-12-30 words: 4051 flesch: 55 summary: To assess the place of common products compared to the festive ones (consumer goods, occasionally consumed, with outstanding sensory properties, but containing substances whose regular consumption can be harmful), in terms of brand awareness, the first investigated aspect was to identify the most popular brands for the whole class of food products and alcoholic beverages (according to the methodology specified above). THE CASE OF COMMON FOOD PRODUCTS Seeds and nuts category is dominated in terms of brand awareness by Nutline, a domestic brand, registering a 37% in the case of top of mind awareness. keywords: brand; mind; option; products; respondents; total cache: sceco-366.pdf plain text: sceco-366.txt item: #264 of 425 id: sceco-367 author: Timiras, Laura Catalina title: FESTIVE FOOD BRANDS AWARENESS AMONG YOUNG PEOPLE ON ROMANIAN MARKET date: 2016-12-30 words: 2805 flesch: 56 summary: By developing brand awareness, marketers pursue that at any time the need arises for a particular product / product category, brand will be activated from memory and will be taken into account in the choice of decision alternatives (Peter and Olson, 2008). The most popular* brands of confectionery (excluding chocolate) on the Romanian market Brand Share of respondents who indicated a particular brand among the top three that come to mind % persons who indicated brand among the top 3 known brands in total number of respondents As first option As second option As third option Milka 14 5 - 19 Oreo 6 3 3 12 Bucuria 6 3 1 10 Raffaello 1 5 4 10 Poiana 1 6 2 9 Rom 5 1 3 9 Kinder 5 3 - 8 7 Days - 4 4 8 Nestlé 6 - 1 7 Snickers 2 3 1 6 Other answers 33 22 27 X Total 79 55 46 X * brands indicated by a minimum 5 respondents. keywords: awareness; brands; mind; option; product; respondents cache: sceco-367.pdf plain text: sceco-367.txt item: #265 of 425 id: sceco-368 author: Ciocea, Costel title: OPERATIONAL RISK MANAGEMENT APPROACHES WITHIN AN INVESTMENT FUND. SIF MOLDOVA CASE STUDY date: 2016-12-30 words: 2838 flesch: 32 summary: These methods and tools of management of operational risk include: a. collection of data on losses due to the occurrence of operational risk events b. self-evaluation of operational risk c. main indicators of operational risk d. reporting system of losses from operational risks (Operational Risk Application) Operational risk management The loss due to operational risk events represents the negative change in company's revenues, in the company's asset value or in capital, as a consequence of the events due to operational risk. keywords: company; identification; management; risk; risk management cache: sceco-368.pdf plain text: sceco-368.txt item: #266 of 425 id: sceco-37 author: Dragomirescu, Simona; Solomon, Daniela title: UVA Method – innovative approach in economic and strategic management of an enterprise date: 2009-12-14 words: 2563 flesch: 37 summary: UVA posts cost will be determined in value added unit (UVA). Production cost of a sale is calculated by summing: UVA equivalent of the respective sale evaluated in UVA cost; expenses incorporable in products; expenses specific to clients. keywords: enterprise; expenses; method; products; uva; value cache: sceco-37.pdf plain text: sceco-37.txt item: #267 of 425 id: sceco-370 author: Midoun, Sissani title: THE ALGERIAN ECONOMY GOVERNED BY BLACK CORRUPTION: AN EMPIRICAL STUDY FROM 2002 TO 2015 date: 2016-12-30 words: 3954 flesch: 53 summary: In their article entitled the “Determinants of Corruption in Developing Countries”, they noticed that corruption is one of the most dangerous phenomena that destroy the institutional foundation and the government social policy and it may lead to the public and private misallocation of resources. In 2011 CPI measures the perceived levels of public sector corruption in 183 countries and territories around the world and actually the (CPI)ranks 200 countries on a scale of zero to 10, with zero indicating high levels of corruption and 10 indicating low levels. keywords: algeria; corruption; countries; economy; impact; model; public; rank; rate cache: sceco-370.pdf plain text: sceco-370.txt item: #268 of 425 id: sceco-372 author: Gârdan, Daniel Adrian; Epuran, Gheorghe; Gârdan, Iuliana Petronela title: CREATING VALUE WITHIN CONSUMPTION CULTURE date: 2016-12-30 words: 6984 flesch: 41 summary: High level of cultural goods consumption (like art, novels, opera, philosophy), must be correlated with the ways in which other mundane cultural goods (clothing, food, drinks, cultural destinations) are handled and consumed, as high culture has to be marked in the same space as the quotidian cultural space. Z10 Nowadays culture consumer, defining elements and specific features Each consumption process bears the imprint of characteristics determined by the specific features of different types of consumers and in the same time because particular elements of the consumption object – products and services concerned. keywords: activities; art; consumers; consumption; creation; culture; education; goods; level; marketing; new; process; services; value cache: sceco-372.pdf plain text: sceco-372.txt item: #269 of 425 id: sceco-373 author: Ciocea, Costel title: RISK MANAGEMENT MODEL WITHIN AN ALTERNATIVE INVESTMENT FUND (AIF). SIF MOLDOVA CASE STUDY date: 2016-12-30 words: 2342 flesch: 32 summary: Keywords management; risk; capital; investment; assets; prudential indicators; EU legislation JEL Classification F15; F50; O10 Reference models in risk management stipulated in EU legislation and taken over into the national legislation In specific terms used in the stock market, we shall refer to the risk management of investment funds called Alternative Investment Funds (AIF) or Alternative Investment Funds Managers (AIFM), a category in which SIF Moldova will also be included and whose experience may be a case study. Particularly, in case of investment processes, the focus on risk management is becoming more pronounced, as a reaction to the increase in the complexity of financial products and processes of analysis, decision and implementation of investment projects. keywords: assets; funds; management; risk cache: sceco-373.pdf plain text: sceco-373.txt item: #270 of 425 id: sceco-374 author: Dromereschi, Maria Irina title: CREATIVITY AND ENTREPRENEURSHIP. METHODS OF STIMULATING CREATIVITY date: 2016-12-30 words: 5467 flesch: 33 summary: Propose creative problem solving - paradoxically - unlearning, without which learning act, be it personal or organizational level is not sustainable. Concasaj is a technique that aims revaluing creative products, processes, phenomena relatively familiar pecum and relationships between them through ,, breaking problem in its component elements and their inclusion in a matrix analysis. keywords: analysis; approach; creativity; entrepreneurship; group; ideas; individual; lack; method; new; people; problem; process; product; solutions cache: sceco-374.pdf plain text: sceco-374.txt item: #271 of 425 id: sceco-377 author: Stefanica, Mirela title: ENVIRONMENTAL IMPACT OF TRANSPORTATION IN THE TOURISM INDUSTRY – DIMENSIONS AND ACTIONS date: 2017-07-27 words: 2800 flesch: 27 summary: The tourism industry contains the following: ▪ Accommodation sector: hotels, motels, guest houses, farms, cruise ships, villas, castles, camping, time-share properties, secondary residences; ▪ Food sector: restaurants (classic, traditional, fast-food), bars, cafés; ▪ Transportation sector: commercial sector represented by airlines, travel by ship, railway, road (coaches) and non-commercial sector consisting of private cars, planes and yachts; ▪ Travels sector: travel agencies and tour operators; ▪ Entertaining sector: gambling, clubs and discos, theme parks; ▪ Information sector: tourist information network; ▪ Additional services, facilities and infrastructure services. The Impact of Transportation in Tourism on the Environment Transportation is essential for the tourism industry, and for the daily life of population; it represents the first manifestation of touristic consumption and is the only component of tourism industry that the tourist cannot do without. keywords: change; climate; environment; impact; industry; sector; tourism; transportation cache: sceco-377.pdf plain text: sceco-377.txt item: #272 of 425 id: sceco-378 author: Obukohwo, Efayena Oba; Ngozi, Buzugbe Patricia title: THE SAVINGS-TRADE-FISCAL GAP MODEL: APPLICATION IN SELECTED WEST AFRICAN STATES date: 2017-07-27 words: 2922 flesch: 50 summary: Using a typical Savings-Trade- Fiscal Gap Model, the paper employed panel data estimation method to examine the impact of savings, trade and fiscal gap on economic growth of 15 West African countries. The paper finds a negative relationship between net trade and economic growth, while savings and government expenditure impacts positively on economic performance. keywords: gap; government; growth; model; savings; trade cache: sceco-378.pdf plain text: sceco-378.txt item: #273 of 425 id: sceco-38 author: Drob, Catalin title: The evolution of the project management date: 2009-12-14 words: 1777 flesch: 48 summary: Keywords Evolution, scientific management, project management. The roots of project management are related to the appearance and development of scientific management theory, whose promoters were: Frederick W. Taylor, Frank and Lillian Gilbreth, Henri Fayol and Henry Gantt. keywords: drob; management; project; project management cache: sceco-38.pdf plain text: sceco-38.txt item: #274 of 425 id: sceco-380 author: Popa, Florina title: PUBLIC SECTOR - CONCEPTUAL ELEMENTS, IMPLICATIONS IN ECONOMIC AND SOCIAL LIFE date: 2017-07-27 words: 3474 flesch: 20 summary: The main function of public sector economy is to capture the significance of the public sector concept in the development of economic phenomena, to motivate the need for the presence of this sector in the economy, through the institutional system created, following the allocation of resources at the state level, its degree of involvement in economy. Thus, the development of economic science, changes in economic area, the emergence of capitalism, of industrialization in the nineteenth century, especially the second half, outlined a new role towards state intervention in economic life; in the context of new economic developments of the last decades of the twentieth century, the interventionist role of the state has diminished, the state giving up certain activities, in return for initiating other actions (privatization, reducing state monopoly, deregulation).The paper presents conceptual elements referring to public sector, peculiarities that distinguish it from the private sector, as well as issues about the state implication in the economic life, in different periods of evolution of society. keywords: economics; economy; life; market; profiroiu; public; sector; state cache: sceco-380.pdf plain text: sceco-380.txt item: #275 of 425 id: sceco-381 author: Tudose, Mihaela Brindusa; Rusu, Valentina Diana title: FINANCING POLICY OF FIRMS IN THE CONTEXT OF CRISIS-INDUCED VULNERABILITIES date: 2017-07-27 words: 3318 flesch: 36 summary: Danso, A., Adomako, S. (2014), The financing behaviour of firms and financial crisis, Managerial Finance, Vol. 40, No. 12, pp. 1159-1174. We will consider both a firm-level and an aggregate-level analysis; b) For a representative sample of firms (non-financial firms listed on the Bucharest Stock Exchange) we will examine the current ratio in terms of the relation of current assets and short-term debt; c) keywords: crisis; debt; financing; firms; liquidity; period; solvency cache: sceco-381.pdf plain text: sceco-381.txt item: #276 of 425 id: sceco-382 author: Plescau, Ioana title: MONETARY POLICY BEFORE AND AFTER THE FINANCIAL CRISIS. EVIDENCE FROM INFLATION TARGETING COUNTRIES IN CENTRAL AND EASTERN EUROPE date: 2017-07-27 words: 3706 flesch: 50 summary: As Criste (2014) argue, after the financial crisis, NBR focused more on macroprudential measures than on unconventional monetary instruments, as the other countries in our review. Our analysis supports the findings obtained in previous studies regarding the effects of unconventional monetary policy (Baumeister and Benati, 2010; Chodorow-Reich, 2014; Rogers et al., 2014; Engen et al., 2015). keywords: bank; central; crisis; inflation; policy; rate; targeting cache: sceco-382.pdf plain text: sceco-382.txt item: #277 of 425 id: sceco-383 author: Stangaciu, Ancuta title: LABOR PRODUCTIVITY GROWTH IN THE EU - GAP AMONG THE MEMBER STATES date: 2017-07-27 words: 3474 flesch: 54 summary: Rescaled Distance Cluster Combine C A S E 0 5 10 15 20 25 Label Num +---------+---------+---------+---------+---------+ France 10 ─┐ Netherlands 19 ─┤ Finland 26 ─┤ Austria 20 ─┤ Sweden 27 ─┤ Denmark 4 ─┼─┐ United Kingdom 28 ─┤ │ Germany 5 ─┤ ├─┐ Spain 9 ─┘ │ │ Greece 8 ─┐ │ ├─────────┐ Cyprus 13 ─┼─┘ │ │ Malta 18 ─┘ │ │ Belgium 1 ─┬───┘ ├───┐ Italy 12 ─┘ │ │ Croatia 11 ─┬─┐ │ │ Portugal 22 ─┘ ├───────────┘ ├─────────────────┐ Czech Republic 3 ─┐ │ │ │ Hungary 17 ─┼─┘ │ ├───────────┐ Slovenia 24 ─┘ │ │ │ Ireland 7 ───────────────────┘ │ │ Luxembourg 16 ─────────────────────────────────────┘ │ Latvia 14 ─┬───┐ │ Lithuania 15 ─┘ ├───────────┐ │ Poland 21 ─┬─┐ │ │ │ Slovakia 25 ─┘ ├─┘ ├───────────────────────────────┘ Bulgaria 2 ─┬─┘ │ Estonia 6 ─┘ │ Romania 23 ─────────────────┘ A B C D E F Stângaciu 62 Figure 4 Scatterplot of Nominal labor productivity per person (Percentage of EU28 total -based on million PPS-, current prices) for the year 2000 and the dynamics of 2015 compared to 2000; The test report of the regression equation in SPSS Source: Personal processing of the EUROSTAT available data As it can be seen in Figure 4, there is a very strong dependence between the two indicators, the nominal labor productivity determining its dynamics in proportion of 69.6%. Rescaled Distance Cluster Combine C A S E 0 5 10 15 20 25 Label Num +---------+---------+---------+---------+---------+ Spain 9 ─┐ United Kingdom 28 ─┤ Italy 12 ─┤ Finland 26 ─┤ Germany 5 ─┼─┐ France 10 ─┤ │ Austria 20 ─┤ │ Denmark 4 ─┤ ├─────┐ Sweden 27 ─┤ │ │ Netherlands 19 ─┘ │ │ Belgium 1 ───┘ │ Lithuania 15 ─┐ │ Poland 21 ─┤ │ Estonia 6 ─┤ │ Hungary 17 ─┤ ├───────────────────────────────────────┐ Croatia 11 ─┤ │ │ Latvia 14 ─┤ │ │ Romania 23 ─┤ │ │ Greece 8 ─┼─────┐ │ │ Slovakia 25 ─┤ │ │ │ Cyprus 13 ─┤ │ │ │ Czech Republic 3 ─┤ ├─┘ │ Slovenia 24 ─┤ │ │ Portugal 22 ─┤ │ │ Malta 18 ─┘ │ │ Bulgaria 2 ───────┘ │ Ireland 7 ───┬─────────────────────────────────────────────┘ Luxembourg 16 ───┘ A B D C A B C D LABOR PRODUCTIVITY GROWTH IN THE EU - GAP AMONG THE MEMBER STATES 61 2015/2000 Figure 3 Dendrogram of Nominal labor productivity per person (Percentage of EU28 total-based on million PPS-, current prices) for the years 2000, 2015 and the dynamics of 2015 compared to 2000 Source: Personal processing of the EUROSTAT available data The convergence of labor productivity in EU28 keywords: ─ ┘; ├ ─; ┼ ─ cache: sceco-383.pdf plain text: sceco-383.txt item: #278 of 425 id: sceco-384 author: Botez, Daniel title: EUROPEAN REQUIREMENTS REGARDING THE AUDIT REPORTING date: 2017-07-27 words: 2765 flesch: 25 summary: mailto:daniel63331@yahoo.com Botez 66 Requirements of the Directive 2014/56 / EU and EU Regulation no. 537/2014, on statutory audit report In art. Botez 70 Conclusion The additional reporting requirements of the new Statutory Audit Directive, and in particular those set out in the regulation applicable to audits of public interest entities, aim to increase the level of information for users of statutory audit reports and their confidence in financial information published. keywords: audit; audit firm; auditor; interest; report cache: sceco-384.pdf plain text: sceco-384.txt item: #279 of 425 id: sceco-385 author: Botez, Daniel title: UPDATES REGARDING AUDIT REPORTING date: 2017-07-27 words: 2593 flesch: 24 summary: The revised ISA Standards Package on reporting includes: ✓ ISA 700 Forming an Opinion and Reporting on Financial Statements ✓ ISA 701 Communication of Audit Key Issues in the Independent Auditor's Report ✓ ISA 705 Changes in Opinion in the Independent Auditor's Report ✓ ISA 706 Business Continuity ✓ ISA 260 Communication with those responsible for governance mailto:daniel63331@yahoo.com Botez 72 Reporting news To summarize, the main changes foreseen in the revised form of ISA 700 Forming an Opinion and Reporting on Financial Statements (IAASB, 2017, pp. keywords: auditor; opinion; report; statements cache: sceco-385.pdf plain text: sceco-385.txt item: #280 of 425 id: sceco-386 author: Ciomartan, Lacramioara Vasilica title: REGIONAL COMPARATIVE APPROACHES ON POPULATION AND MAIN DEMOGRAPHIC PHENOMENA – BACAU COUNTY OF ROMANIA VERSUS THE CENTRAL REGION OF THE REPUBLIC OF MOLDOVA date: 2017-07-27 words: 4744 flesch: 39 summary: While in Bacau County there is an increase in the ratio of the female population from a minimum value of 50.3% in 2007 to 50.5% in 2011-2015, in the Central Region, during the whole period subjected to this analysis, the percentage of female population was constant (51.1%). The Central Region The Central Region - Males The Central Region - Females Ciomârtan 16 100*100* 65 80 65 80          x x s Px Px P P I , P= population In Bacau County there is an increase of the seniority index from 16.6% in 2007 to 23.4% in 2015, the values registered in the rural areas being higher than in the urban areas, the values for the female population being higher than the ones for the male population. keywords: bacau county; period; population; region cache: sceco-386.pdf plain text: sceco-386.txt item: #281 of 425 id: sceco-387 author: Timiras, Laura Catalina title: RECENT EVOLUTION OF MARKET RESEARCH AND PUBLIC OPINION POLLING BUSINESS IN THE EU COUNTRIES date: 2017-07-27 words: 3853 flesch: 41 summary: The size and market dynamics of market research and public opinion polling business at EU level The market size and dynamics of market research and public opinion polling business was assessed using the following indicators: Turnover or gross premiums written, as well as Number of enterprises, respectively, using the latest available official data provided by Eurostat. The results obtained from market research and public opinion polling business (Turnover or gross premiums written) and allocated resources (Number of persons employed) are not evenly distributed among the old and new EU members. keywords: market; research cache: sceco-387.pdf plain text: sceco-387.txt item: #282 of 425 id: sceco-388 author: Timiras, Laura Catalina title: THE ADVERTISING MARKET OF EUROPEAN UNION COUNTRIES – THE EVOLUTION IN RECENT YEARS date: 2017-07-27 words: 3890 flesch: 54 summary: The link has been studied both across EU countries and separately for the two categories of old states (EU - 15) and new EU members. Link between Gross domestic product and Turnover or gross premium writing made from advertising in EU countries in 2015 Countries R e g r e ss io n e q u a ti o n C o e ff ic ie n t o f d e te r m in a ti o n ( R 2 ) C o r r e la ti o n c o e ff ic ie n t (r ) C a lc u la te d v a lu e t c N u m b e r o f d e g r e e s o f fr e e d o m S ig n if ic a n c e l e v e l T h e o r e ti c a l v a lu e t European Union (EU – 28) keywords: advertising cache: sceco-388.pdf plain text: sceco-388.txt item: #283 of 425 id: sceco-389 author: Jaba, Elisabeta; Sandu, Christiana; Plopeanu, Aurelian; Robu, Ioan; Istrate, Marinela title: THE STATISTICAL ANALYSIS OF LABOR MARKET AND FEMALE LABOR FORCE CHARACTERISTICS IN CENTRAL AND EASTERN EUROPEAN COUNTRIES date: 2017-07-27 words: 6478 flesch: 47 summary: In the Netherlands, United Kingdom, Denmark and Germany there was an important increase in female labor market participation, but there are important differences under the influence of various factors (Noback, Broersma and Van Dijk, 2013). For 15 European Union countries over the last 20 years, Cipollone, Patacchini and Vallanti (2013) found that female labor market participation is influenced, firstly, by the differences in the labor market institutional settings and, secondly, in social policy. keywords: characteristics; clusters; countries; eastern; european; force characteristics; force participation; labor force; labor market; participation rate; rate; variables cache: sceco-389.pdf plain text: sceco-389.txt item: #284 of 425 id: sceco-39 author: Duhalm, Simona title: Advertising or public relations – which is the organizations choice in the current period? date: 2009-12-14 words: 1533 flesch: 33 summary: Advertising or public relations – which is the organizations choice in the current period? To communicate effectively, they sign contracts with advertising agencies, employs specialists in direct advertising, in sales promotion and sign contracts with firms specializing in public relations, Which follows to advertise the product and to impose on the market the company's image1. keywords: advertising; communication; organization; public; relations cache: sceco-39.pdf plain text: sceco-39.txt item: #285 of 425 id: sceco-390 author: Olariu, Ioana title: THE USE OF PUBLIC RELATIONS IN PROJECTING AN ORGANIZATION'S POSITIVE IMAGE date: 2017-07-27 words: 2833 flesch: 31 summary: Main decisions made in public relations Establishing marketing objectives Public relations can contribute to accomplishing the following objectives: • Informing the public; • Strengthening credibility; • Stimulating the sales force and the distributors; • Maintaining promotional expenses as a low level. The planning of public relations activities involves establishing public relations objectives, choosing the appropriate messages and means to transmit them, as well as evaluating the results. keywords: activities; activity; company; image; products; public; relations cache: sceco-390.pdf plain text: sceco-390.txt item: #286 of 425 id: sceco-391 author: Deju, Mihai title: SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION date: 2017-12-30 words: 2673 flesch: 13 summary: The preparation of annual consolidated financial statements by group companies represents a relatively new problematic issue for regulating bodies, the world of the academia, as well as for accounting practitioners. SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION 2 entity that prepares consolidated financial statements also uses for drawing up its own annual financial statements, respectively its annual consolidated financial statements; c) în the case of assets which were adjusted to fair market value, only for fiscal purposes, the annual consolidated financial statements will include them only after eliminating the respective adjustments. keywords: assets; depreciation; financial; statements cache: sceco-391.pdf plain text: sceco-391.txt item: #287 of 425 id: sceco-392 author: Nichifor, Bogdan; Zait, Luminita title: MOSTLY UNKNOWN BUT STILL PROFITABLE: THE LOHN SYSTEM IN THE NORTH-EST REGION OF ROMANIA date: 2017-07-27 words: 3586 flesch: 28 summary: Obviously, the advantages and disadvantages of the development of lohn production systems are manifested both at the macroeconomic and microeconomic level. According to sources like www.expansion.com, as of 2010, lohn clothing production in China has proven to be no longer profitable for major fashion companies, with multiple reasons: ✓ Even if the costs in China have increased, it seems that this was not the main problem of the big producers. keywords: knitwear; lohn; market; north; production; region; sector; system cache: sceco-392.pdf plain text: sceco-392.txt item: #288 of 425 id: sceco-394 author: Amălăncei, Brînduşa-Mariana; Cîrtiţă-Buzoianu, Cristina; Daba-Buzoianu, Corina title: LOOKING FOR THE BEST SLOGAN: AN ANALYSIS OF THE SLOGANS OF THE 2016 ROMANIAN PARLIAMENTARY CAMPAIGN date: 2017-12-30 words: 4704 flesch: 46 summary: Some scholars note that the advertising and political slogans have too much in common in order to able to consider two different categories (Lee, 2014, 80), while others vividly point out that there are many aspects to take into consideration and that political slogans have totally different aims and mechanism (Anton, 2006, 24). As they point out, political slogans are dissembled language, as it always says much more. keywords: analysts; campaign; communication; elections; image; party; romania; slogans; students cache: sceco-394.pdf plain text: sceco-394.txt item: #289 of 425 id: sceco-395 author: Setyawan, Anton Agus; Isa, Muzakar; Wajdi, M Farid; Nugroho, Syamsudin and Sidiq P title: SUPPLY CHAIN ANALYSIS AND PERFORMANCE ASSESSMENT OF SME FISHERIES CLUSTERS date: 2017-12-30 words: 4239 flesch: 49 summary: Second, business performance measurement in this study contributes to recent issue in SME business performance on the operational variables (Wood, 2007; Sels et al, 2006). Lamprinopoulou & Tregear (2011) found that SME business performance measurement is related with SME business network. keywords: business; chain; cluster; farmers; fish; fisheries; model; performance; sme; supply cache: sceco-395.pdf plain text: sceco-395.txt item: #290 of 425 id: sceco-398 author: Egbunike, Patrick; Unamma, Amaka title: BUDGETING, BUDGETARY CONTROL AND PERFORMANCE EVALUATION: Evidence from Hospitality Firms in Nigeria date: 2017-12-30 words: 3702 flesch: 41 summary: Abstract This study was carried out with the view to address two fundamental issues: first, to determine if there is any association between budget, budgetary control and performance evaluation; second, to ascertain if there is any significant variation in the budget, budgetary control and performance evaluation measures of hospitality firms in Nigeria. Findings indicated that budget and budgetary control could serve as an avenue through which hospitality firms in Nigeria can be evaluated. keywords: budget; budgeting; companies; control; evaluation; hospitality; nigeria; performance cache: sceco-398.pdf plain text: sceco-398.txt item: #291 of 425 id: sceco-399 author: Alsalim, Munadhil; Amin, Honer; Youssef, Ali title: THE ROLE OF CORPORATE GOVERNANCE IN ACHIEVING ACCOUNTING INFORMATION QUALITY (FIELD STUDY IN THE MISHRAQ SULFUR STATE CO.) date: 2018-07-31 words: 10376 flesch: 45 summary: Corporate governance rules Different standards of information quality Technical Standards Legal standards Reflected on the investor's decision Profitability of shares Trading Stock prices Affects the stock market Trust in information Ability to make a decision Rationale in decision-making Professional Standards Regulatory standards 14 View and Discuss the Results of the Field Study Viewing and studying the concept of corporate governance in achieving the quality of accounting information, and the problems that are exposed to it and hindering its business. Keywords Governance; Accounting; Information; Quality; Corporate JEL Classification: M41 Hypotheses The first prime hypotheses: there is a statistical relationship in the role of corporate governance in achieving accounting information quality. keywords: accounting information; accounting quality; achieving; correlation; financial; governance; information quality; principle; quality; role; shareholders; study; value cache: sceco-399.pdf plain text: sceco-399.txt item: #292 of 425 id: sceco-40 author: Enachi, Mihaela title: The knowledge - as production factor date: 2009-12-14 words: 2740 flesch: 32 summary: It is therefore very difficult to separate the two traditional production factors from knowledge factor, the more there are involved here a variety of tacit knowledge and knowledge acquired and used as the production process is carried out. For taking notice of several differences between traditional production factors and knowledge factor, I presented in what follows the general characteristics of the knowledge which, in summary, are considering the following aspects of that: 41 Studies and Scientific Researches ‐ Economic Edition, no. 14, 2009  - is non-rival: the same knowledge can be used by any number of people without reducing the existing amount (in addition, the more it is used by more many people, the more possibility there is to generate more knowledge from existing one; knowledge is by its nature inexhaustible); - is non-exclusive: it is not possible to exclude someone who wishes to use it, respectively the amount of knowledge used by one person does not diminish the amount that other people can use; - is relational: any individual piece of that makes sense only when juxtaposed with other pieces which provide the context (sometimes this context can be communicated nonverbal or paraverbal); - is collegial: the more numerous is, the more complex, numerous and varied possible useful combinations are; - is easier to carry than any of the resources: it can be transmitted instantly to one or more persons, wherever they are located, at the same infinitesimal price; - can be stored in pieces increasingly smaller and using a variety of means (memory of individuals, different material or electronic means); - can be compressed in symbols and abstractions; - is intangible: we can not touch it, but we can manipulate it; - is non-linear: small ideas can bring amazing results; - is heterogeneous: not have a homogeneous content, and the places where it is produced are varied; - is difficult to isolate, it is spreading; - may be explicit or implicit, expressed or not, shared or tacit. keywords: capital; economic; factor; growth; knowledge; learning; production cache: sceco-40.pdf plain text: sceco-40.txt item: #293 of 425 id: sceco-402 author: Dyegula, Nzeyimana; Lwesya, Francis - title: Trade Liberalisation in SADC and the Economic Benefits of belonging to an RTA: The case of Tanzania date: 2018-07-31 words: 8016 flesch: 57 summary: Table 1 shows SADC regional trade intensity indices for the 15 member states and a value that is greater (less) than one indicates trade flow that is larger (smaller) than expected with other SADC member states. This therefore shows that there is limited potential for Tanzania to increase her participation in SADC intra-regional trade. keywords: africa; comesa; countries; customs; eac; exports; free; ltd; malawi; membership; regional; rwanda; sadc; table; tanzania; trade; us$; zambia cache: sceco-402.pdf plain text: sceco-402.txt item: #294 of 425 id: sceco-403 author: Amin, Othman title: THE EFFECT OF THE FINANCIAL RATIOS ON THE SHARE PRICE OF INSURANCE COMPANIES LISTED IN THE IRAQI STOCK EXCHANGE MARKET USING MULTIPLE REGRESSION ANALYSIS (APPLIED RESEARCH IN THE IRAQI STOCK EXCHANGE MARKET) date: 2018-07-31 words: 5198 flesch: 51 summary: Financial ratios are seen to be of significance to shareholders, potential investors in equities, stock exchange analysts and investment banks. 3. Develop a quantitative model using multiple regression analysis in determining share price based on financial ratios. keywords: companies; exchange market; iraqi; market; ratios; share; share price; stock; stock exchange cache: sceco-403.pdf plain text: sceco-403.txt item: #295 of 425 id: sceco-405 author: Thuita, Gladys Wanjiku title: RELATIONSHIP BETWEEN CAPPED LENDING RATES AND NON-PERFORMING LOANS ON LISTED COMMERCIAL BANKS IN KENYA date: 2018-07-31 words: 2528 flesch: 61 summary: The research tested the null hypotheses that capped lending rate has no significant relationship on non-performing loans of the listed commercial banks in Kenya. The study therefore concludes that capped lending rate has helped in improving non-performing loans of the listed commercial banks in Kenya. keywords: kenya; lending; loans; non; rate cache: sceco-405.pdf plain text: sceco-405.txt item: #296 of 425 id: sceco-406 author: Adiyanto, Harri Baskoro title: Influencing Factors of Corporate Risk Disclosure Rate on Banking Industry in Indonesia date: 2018-07-31 words: 5652 flesch: 37 summary: Ali, Mazurina Mohd and Dennis Taylor (2014), Corporate Risk Disclosure in Malaysia: The Influence of Predispositions of Chief Executive Officers and INFLUENCING FACTORS OF CORPORATE RISK DISCLOSURE LEVEL ON BANKING INDUSTRY IN INDONESIA 17 Chairs of Audit Committee, Research Journal of Finance and Accounting Vol. INFLUENCING FACTORS OF CORPORATE RISK DISCLOSURE LEVEL ON BANKING INDUSTRY IN INDONESIA 9 According to Idroes (2011, 234) keywords: banking; commissioner; commissioner board; disclosure level; indonesia; industry; influence; level; number; public; research; risk disclosure; status; study; tbk; value; variable cache: sceco-406.pdf plain text: sceco-406.txt item: #297 of 425 id: sceco-408 author: Timiras, Laura Catalina title: EVOLUTION OF THE EU ORGANIC FOOD MARKET AFTER 2010 date: 2018-07-31 words: 2973 flesch: 55 summary: Thus, according to the study published in Denmark, Italy and the United Kingdom by Jensen, K., Denver, S., Zanoli, R. (2011), with data for 2006 and 2007, some of the reasons behind the slow increase in demand for organic products are: - (higher) prices for some of these products, but also the poor or even the non- existence of organic products for certain categories of food; (barriers for those who regularly consume organic products); - lack of confidence in organic farmers, low importance for healthy eating and / or lack of knowledge of organic food (barriers to the occasional or non- consumers of organic products). Version 1.3 of February 20, 2017 (Table 41); Referring to average spending per capita, a more relevant indicator for assessing the level of development of organic food markets, Switzerland is the country with the highest global value (more than 25 times higher compared to the global average and over 7 times higher than the European average, according to data for 2015). keywords: agriculture; fibl; food; market; table; world cache: sceco-408.pdf plain text: sceco-408.txt item: #298 of 425 id: sceco-41 author: Gotcu, Vasile title: Banking activity. Management by risk assessment and measurement date: 2009-12-14 words: 2283 flesch: 36 summary: It also must be considered the risk of the activity in cash, process management components of assets and liabilities (liquidity risk, interest rate risk and currency risk) and also market risk and the transactions generated by its own. The main categories of speculative risks are interest rate risk, currency risk and price (or position) the market. keywords: bank; banking; currency; interest; management; rate; risk cache: sceco-41.pdf plain text: sceco-41.txt item: #299 of 425 id: sceco-410 author: Popa, Florina title: ABOUT THE ADVANTAGES OF PUBLIC-PRIVATE PARTNERSHIPS AND ITS ORGANIZATIONAL FORMS date: 2018-07-31 words: 3696 flesch: 9 summary: The reason for partnership setting up, by appealing to the private sector, is largely due to the insufficiency of budgetary resources and technologies needed at the public sector level, in the achievement of public works and delivery of public services. Changing reasons for public private partnerships, Working Paper, Econstor, Working Papers in Economics and Finance, University of Salzburg, No. 2009-02, 27-34, available at https://ideas.repec.org/p/ris/sbgwpe/2009_002.html. McQuaid, R.W. (2000), The theory of partnership: Why have partnerships?, January, in S. P. Osborne (ed.), Managing public-private partnerships for public services: an international perspective (Routledge, London), 9-35, available at https://www.researchgate.net/publication/291300642_The_theory_of_partners hip_Why_have_partnerships. keywords: advantages; contract; forms; government; new; partnerships; ppp; public; resources; sector cache: sceco-410.pdf plain text: sceco-410.txt item: #300 of 425 id: sceco-411 author: Susilowati, Etty; Sugiharto, Sugiharto; Leonnard, Leonnard; Srihartati, Budi title: A STUDENT DORMITORY AS AN EDUCATIONAL SUPPORTING FACILITY: AN ENTERPRISE BUDGET ANALYSIS date: 2018-07-31 words: 4460 flesch: 53 summary: The projected cash inflows of student dormitory investment are indicated in Table 5. Rp 39,996,983,585, - with an IRR of -1 % (Table 8). keywords: analysis; cost; dormitory; investment; net; npv; rate; rental; student; value cache: sceco-411.pdf plain text: sceco-411.txt item: #301 of 425 id: sceco-412 author: Niminet, Liviana Andreea; Bucur, Iulia Andreea title: ROMANIA’S TAX SYSTEM: GOING BACKWARDS OR MOVING FORWARD? date: 2018-07-31 words: 3657 flesch: 45 summary: Inceu and Lazăr (2003) consider that the more economic developed countries by means of state budget and tax system reassign a more important part of Gross Domestic Product (GDP) than the less developed countries. The most important changes regard the following types of taxes: •social security contributions; • personal income tax; • microenterprises income tax; • corporate income tax; • VAT; • local taxes; • Excise duty. keywords: income; lei; rate; romania; system; tax; taxation; vat cache: sceco-412.pdf plain text: sceco-412.txt item: #302 of 425 id: sceco-413 author: Frone, Simona; Frone, Dumitru Florin title: ISSUES OF EFFICIENCY FOR PUBLIC-PRIVATE PARTNERSHIPS IN THE WATER SECTOR date: 2018-07-31 words: 5202 flesch: 36 summary: The main grounds and reasons for public-private partnerships (PPPs) in the water sector are: ▪ Improving the delivery and coverage of WSS utilities is a critical need for the emerging economies and all the EU member states (including Romania), in order to be able to comply with the Water Directives; ▪ In the European Union about USD 75bn per year are currently spent on water and waste water services, and capital investment is predicted to increase by 7% a year for the foreseeable future; ▪ Public water systems are often operated inefficiently: lack of coverage, of regular maintenance and of good design; ▪ Private WSS companies might be able to offer increased access to their private investment funds ▪ The improved and innovative management systems, technologies and techniques. 2.2. Urban water services are a business with relatively low rates of return on investment, so it is essential that revenue streams are as secure as possible; For instance, as analysed in (Platon et al., 2014), the economic and financial risks of the WSS activity can be divided into two categories: a) financial risks (investment related), which is the set of risks associated with investment in new infrastructure of water and wastewater: expansion of a distribution network, the creation and development of new sources of drinking water, or the construction of a new water wastewater treatment; b) economic risks of exploitation, which is the set of risks associated with the operation and maintenance of a water supply and sewage-sanitation service. keywords: frone; partnerships; ppp; public; risk; sector; services; water; water sector; wss cache: sceco-413.pdf plain text: sceco-413.txt item: #303 of 425 id: sceco-414 author: Malanciuc, Bogdan Simion title: INTERNATIONAL ECONOMIC RELATIONS AND THEIR INFLUENCE UPON POWER CENTERS EVOLUTION date: 2018-07-31 words: 3863 flesch: 50 summary: Throughout history a number of states have managed to be considered great powers: Spain, France, Austria, Prussia (later Germany), England, Russia (Soviet Union), United States. We cannot let this continue!” 1 Power centers history and international trade Classical antiquity The history of rise and fall of great powers can be analyzed since ancient times, since the Persian Empire, the Greek cities and the Roman Empire. keywords: century; european; power; resources; states; trade; united; war; world cache: sceco-414.pdf plain text: sceco-414.txt item: #304 of 425 id: sceco-415 author: Buyung, Mr. title: AN ANALYSIS OF PALM OIL PRICE FLUCTUATION IN THE FOREIGN MARKET date: 2018-12-30 words: 4034 flesch: 53 summary: Research methods This study aims to investigate the main issues which are: AN ANALYSIS OF PALM OIL PRICE FLUCTUATION IN THE FOREIGN MARKET 35 (a) Response of palm oil supply represented by palm oil production, towards changes in palm oil prices, land area and supply in the previous year; (b) Response of palm oil demand as represented by changes in palm oil prices, palm oil revenue and price in the previous year; (c) Response of palm oil stocks to price changes, palm oil stocks in the previous year. Variables of palm oil price have a negative correlation with palm oil demand with a coefficient value of -2.2979, meaning that if the price of palm oil rises by 10% then the demand for palm oil will decrease by 2.2079%. keywords: coefficient; demand; markets; palm oil; price; production; supply; value; year cache: sceco-415.pdf plain text: sceco-415.txt item: #305 of 425 id: sceco-416 author: Ahmed, Amanj Mohamed; Muhammed, Akram Ahmed title: INTERNAL CONTROL SYSTEMS AND ITS RELATIONSHIPS WITH THE FINANCIAL PERFORMANCE IN TELECOMMUNICATION COMPANIES “A CASE STUDY OF ASIACELL” date: 2018-12-30 words: 5595 flesch: 30 summary: The results demonstrated that banks had established great corporate governance with a strong system of internal controls and that there is a connection between internal control and corporate governance. The overall objective of this study was to establish the effects of internal controls on the financial performance of Asiacell as a telecommunication company in Kurdistan Region of Iraq. keywords: activities; companies; company; control; environment; internal; monitoring; performance; risk; study; systems; telecommunication cache: sceco-416.pdf plain text: sceco-416.txt item: #306 of 425 id: sceco-417 author: Ahmed, Amanj Mohamed title: THE IMPACT OF FINANCIAL STATEMENT ANALYSIS ON THE PROFITABILITY ASSESSMENT (APPLIED STUDY OF KIRKUK COMPANY FOR PRODUCING CONSTRUCTIONAL MATERIALS) date: 2018-12-30 words: 4911 flesch: 48 summary: The result was clearly mentioned in their paper, even though financial ratio analysis is a great support for the company but for the comparisons, profitability and proportionality, financial ratios is not helpful. Financial Ratios The concepts of financial ratio and proportion are fundamental to mathematics and important in many other fields of knowledge. keywords: analysis; asset; company; gibson; kirkuk; liquidity; profitability; ratio; statement; study; utilization cache: sceco-417.pdf plain text: sceco-417.txt item: #307 of 425 id: sceco-419 author: Ciomartan, Lacramioara title: THE NUMBER OF EMPLOYEES, BASIC STATISTICAL INDICATOR OF LABOUR MARKET EVOLUTION. COMPARATIVE STUDY BASED ON DATA FROM BACAU COUNTY AND THE CENTRAL REGION OF MOLDOVA date: 2018-12-30 words: 3196 flesch: 40 summary: Source: processing of the data collected from www.insse.ro and www.statistica.md At Bacau County level, the dynamics of gender, compared to previous year, shows considerable differences, namely while the number of male employees decreases, the number of female employees increases, and vice versa, except for the year 2012, when there is growth in both numbers (+ 3.7% for men and + 2.0% for women) compared to 2011. Economics Edition Online First, September 2018 4 The analysis by gender shows that the number of male employees at the end of the year in Bacau County is higher than that of female employees, whereas the situation at the Central Region level is quite opposite, with the number of female employees exceeding the number of male employees. keywords: bacau; employees; number; region cache: sceco-419.pdf plain text: sceco-419.txt item: #308 of 425 id: sceco-42 author: Iacob, Vladut title: Informational system. Documents management date: 2009-12-14 words: 1248 flesch: 26 summary: Keywords informational system, electronic resources, electronic document, document mangement Informational system Any type of process of an organization, company or corporation might be affected by Top Management until elements that furnish a good communication are settled down. Electronic document As stated in Law 455/2001, art. keywords: document; information; management; organization; system cache: sceco-42.pdf plain text: sceco-42.txt item: #309 of 425 id: sceco-426 author: Stefanica, Mirela title: SOME INSTRUMENTS USED TO ACHIEVE ENVIRONMENTAL PERFORMANCE IN TOURIST ACCOMMODATION UNITS date: 2018-12-30 words: 3219 flesch: 27 summary: The paper highlights some instruments that help us to achieve environmental performance in tourist accommodation structures. The fields where performances could have an impact are as follows: managerial performances, economic performances, financial performances, social performances, technical and technological performances, commercial performances, regional economic performances, environmental performances (Porter, 2003). keywords: accommodation; emas; environment; european; figure; management; performance; services; tourist cache: sceco-426.pdf plain text: sceco-426.txt item: #310 of 425 id: sceco-427 author: Uvaneswaran, S M; Zemen, Tsega; Ahmed, Seid Muhammed title: CORPORATE SOCIAL RESPONSIBILITY (CSR) PRACTICES OF BUSINESS ORGANIZATIONS IN SOUTH WOLLO REGION - ETHIOPIA date: 2019-12-31 words: 3940 flesch: 35 summary: From the table 3 reveals that about merchandise firms constitute a sizeable number of business organizations in Dessie town when compared to service and manufacturing sectors. This study found that the majority of business organization having the ownership of sole proprietors with less than 10 years of experience. keywords: activities; business; community; corporate; csr; ethiopia; organizations; respondents; responsibility; social cache: sceco-427.pdf plain text: sceco-427.txt item: #311 of 425 id: sceco-428 author: Dansu, Francis Sewhenu; Obalola, Adebayo title: REINSURANCE UTILISATION AND DEPENDENCE ON THE FINANCIAL PERFORMANCE OF NON-LIFE INSURERS: EVIDENCE FROM NIGERIA date: 2018-12-30 words: 5344 flesch: 39 summary: Al-Shami, H. (2008), Determinants of insurance companies profitability in UAE. While the outcomes of some of these studies highlight the significance of reinsurance to the survival of insurance companies, there seems not to be a universal agreement on the direction of reinsurance contribution to financial performance of ceding companies. keywords: companies; data; insurers; life; loss; performance; profitability; ratio; reinsurance; risk; study cache: sceco-428.pdf plain text: sceco-428.txt item: #312 of 425 id: sceco-43 author: Mironescu, Roxana title: Change management and its effects on organizational resources date: 2009-12-14 words: 2880 flesch: 41 summary: Change management and its effects on organizational resources Roxana Mironescu, Ph.D., Alecsandri University of Bacau, Romania Abstract Change is a factor of strong impact especially on the managerial functions related to coordination and training of resources. In the middle of change management lies a set of questions like: how do we make this problem become more innovative, more competitive and more productive? keywords: change; group; management; organization; people; process cache: sceco-43.pdf plain text: sceco-43.txt item: #313 of 425 id: sceco-434 author: Petrache, Beatrice title: FURNITURE ACCESSORIES MARKET: AN EXPLORATORY APPROACH AT EUROPEAN MARKET LEVEL date: 2019-07-31 words: 5511 flesch: 42 summary: If for the furniture market has been made more studies and research along the way, for the furniture accessories market this is the first qualitative research to be carried out both at national and European level, a initiative caused by the fact that we have not identified other secondary sources with the exception of data taken from a representative producer, which supplies over 80% of furniture accessories to major furniture manufacturers in Europe. National and European statistics do not highlight the market for furniture accessories, although in our opinion it is of great importance for the reference industry. keywords: accessories; design; european; furniture; furniture accessories; furniture manufacturers; furniture market; manufacturers; market; materials; production; research cache: sceco-434.pdf plain text: sceco-434.txt item: #314 of 425 id: sceco-435 author: Popa, Florina title: ASPECTS CONCERNING EXTERNAL PARTNERSHIPS OF ROMANIA AFTER THE SECOND WORLD WAR date: 2019-07-31 words: 3751 flesch: 25 summary: In the year 1989, Romania had, globally, trade relations with 59 countries, developing international economic cooperation relations: mixed production companies, mixed Popa 59 companies with headquarters in Romania, mixed production companies with headquarters abroad, cooperation through sub-production or subcontracting, delivery of equipment and machines on credit repayable in products (the Romanian formula of industrial cooperation), international cooperation in the banking and credit field, bilateral co-operation in the field of tourism. The two parts cooperated to bring together the common capacities of diking and water yaw, technical complementary documentations to jointly develop studies, projects, etc., but also, jointly undertaking of measures designed to increase the energetic capacity of the project (Albu Alexandru D. in Albu Alexandru D. et. keywords: albu; albu alexandru; alexandru; cooperation; countries; d. et cache: sceco-435.pdf plain text: sceco-435.txt item: #315 of 425 id: sceco-438 author: Melaine, OUOYA Zrakpa title: GENDER IMPACT, TYPICAL PROFILES OF ACCESS TO CREDIT AND SAVINGS MARKETS: A CASE OF RURAL HOUSEHOLDS IN COTE D'IVOIRE date: 2019-07-31 words: 12923 flesch: 57 summary: Baland and Robinson (2000) show that constraints to access credit can lead to underinvestment in human capital. Following the results of the analysis of the determinants of household savings, we turned to studying the determinants of credit demand. keywords: access; analysis; credit; d'ivoire; demand; education; head; household; increase; level; model; number; probability; profiles; rural; savings; services; variables cache: sceco-438.pdf plain text: sceco-438.txt item: #316 of 425 id: sceco-439 author: Ciomartan, Lacramioara title: STATISTICAL ANALYSIS OF THE MAIN INDICATORS IN EARLY EDUCATIONAL SYSTEM IN BACAU COUNTY COMPARED TO THE CENTRAL REGION OF THE REPUBLIC OF MOLDOVA date: 2019-07-31 words: 4498 flesch: 29 summary: Statistical analysis of indicators in early education (early childhood education and preprimary education) Early education includes early childhood education and preprimary education. In 2017 in Bacau County they were 1.7% fewer children institutionalized in early education system than in the previous year, while compared to 2013 their number decreased by 9.3%. keywords: bacau county; central; children; education; number; region cache: sceco-439.pdf plain text: sceco-439.txt item: #317 of 425 id: sceco-44 author: Muntean, Mircea title: Concerns of European Commission for small and medium size enterprises development date: 2009-12-14 words: 1844 flesch: 42 summary: Key words: European Commission, Europe’s Council, SMEs, SBA initiative SMEs development and creation play an important role in what the future employment, goods production increase, services performing as well as prosperity of European Union is concerned. On European Commission proposal, eighteen countries have provided an operational one-stop-shop with the purpose of fastening the creation of private limited companies. keywords: commission; european; member; sba; smes; states cache: sceco-44.pdf plain text: sceco-44.txt item: #318 of 425 id: sceco-440 author: Wijaya, Anggita Langgeng; Noviyanti, Mia; Mahayu, Probo title: MARKET REACTION ON THE ANNOUNCEMENT OF SRI KEHATI INDEX IN INDONESIAN STOCK EXCHANGE date: 2019-12-31 words: 6323 flesch: 47 summary: In testing the announcement of Sri Kehati index on period of October 30, 2013 was shown that the Indonesian capital market does not react to the announcement of Sri Kehati Index. If there is a difference of abnormal return and trading volume activity before and after announcement, it was indicated the market reaction, but if there is not difference indicated that capital market does not give response to Sri Kehati index announcement. keywords: announcement; index announcement; kehati index; market; period; results; return; sri kehati; stock; test cache: sceco-440.pdf plain text: sceco-440.txt item: #319 of 425 id: sceco-441 author: Ouoya, Melaine Zrakpa title: BUSINESS SECTOR, LEVEL OF EDUCATION AND ACCESS TO CREDIT: WHAT INFLUENCES ON VULNERABILITY TO RURAL HOUSEHOLDS POVERTY IN CÔTE D'IVOIRE? date: 2019-12-31 words: 11274 flesch: 60 summary: It is a dynamic conceptualization of poverty, and hence of vulnerability to poverty, which aims to determine the influence of risk and shocks on the future status of household poverty in order to provide a “critical overview to policymakers” (Ajay & Rana, 2005). Novignon (2012) after estimating the vulnerability to household poverty in Ghana, examined the effect of various socio- economic characteristics on this vulnerability. keywords: access; areas; consumption; credit; côte; d’ivoire; education; households; households poverty; level; poor; poverty; sector; vulnerability cache: sceco-441.pdf plain text: sceco-441.txt item: #320 of 425 id: sceco-442 author: Bucur, Iulia Andreea; Niminet, Liviana Andreea; Silivestru, Silviu Mihai title: SOME RECENT DEVELOPMENTS REGARDING THE EUROPEAN UNION FISCAL POSITION date: 2019-12-31 words: 2341 flesch: 55 summary: Source: Own computation, based on the data available on Eurostat Thus, in 2018, 13 EU-28 Member States achieved positive levels of the government balance: Austria (+0.1%), Croatia (+0.2%), Denmark (+0.5%), Slovenia and Lithuania (+0.7%), Sweden and the Czech Republic (+0.9%), Greece (+1.1%), the Netherlands (+1.5%), Germany (+1.7%), Malta and Bulgaria (+2%), Luxembourg (+2.4%). It is also worth noting that in 2018, both EU-28 and EA-19 registered a general government balance below the reference of -3% of GDP, reaching the level of -0.6% of GDP and respectively -0.5% of GDP. keywords: debt; european; gdp; government; union cache: sceco-442.pdf plain text: sceco-442.txt item: #321 of 425 id: sceco-443 author: Nichifor, Bogdan; Ţimiraş, Laura Cătălina title: ERASMUS+ PROGRAMME SEEN FROM THE EYES OF POTENTIAL BENEFICIARIES - DIRECT RESEARCH CARRIED OUT WITH STUDENTS - date: 2019-12-31 words: 5104 flesch: 39 summary: Along with these categories of Erasmus students, the same authors, Krzaklewska & Krupnik, introduce some of the main motives which sit at the base of the mobility. In another study regarding the motivations of Erasmus student, one of the mentioned authors distinguishes four areas of motivation, which included 11 categories (Krzaklewska, 2008): Studies and Scientific Researches. keywords: education; erasmus; means; mobility; programme; students; studies; study cache: sceco-443.pdf plain text: sceco-443.txt item: #322 of 425 id: sceco-444 author: Midoun, Sissani; Med, Tagrerout title: GLOBAL ISLAMIC FINANCE ASSETS: ANALYSIS OF THE ISLAMIC BANKING IN ALGERIA date: 2019-12-31 words: 4915 flesch: 48 summary: This study used qualitative research methods and some financial ratio because of the great inadequate data about Islamic banks in Algeria in order to analyze the performance of Islamic banking in Algeria, we have also tried to interview the Baraka manager in order to get some descriptive statistics to use them both in analyzing the positive elements and obstacles faced by Islamic banks and to prescribe financial reforms for this sector. According to the literature concerning the relationship between Islamic banks and economic growth, one could safely say that Islamic banking is a new financial system that must strictly comply with Islamic Sharia regulations. keywords: algeria; assets; banking; banks; countries; development; finance; interest; islamic; riba; system cache: sceco-444.pdf plain text: sceco-444.txt item: #323 of 425 id: sceco-445 author: Buzoianu, Corina; Bira, Monica; Duduciuc, Alina title: BUILDING A DISCIPLINE. THE SETUP OF COMMUNICATION AS AN ACADEMIC DISCIPLINE IN ROMANIA date: 2019-12-31 words: 4833 flesch: 29 summary: Table 1: A timeline of communication study programs Year BA PhD Larger university centers Smaller university centers 1990 1993 establishment of the Department of Communication and PR within The Faculty of Letters (University of Bucharest) University of Bucharest 1995 establishment of the Faculty of Political sciences, Administration and Communication (FSPAC) University of Cluj University of Cluj 1998 establishment of a BA study program on communication and PR, within the National School of Political Studies and Administration in Bucharest SNSPA – Bucharest 2001 establishment of a BA study program on communication and PR within the Department of Communication PR and Advertising at FSPAC - UBB Cluj University of Cluj 2002 establishment of a BA study program within the Faculty of Social and Political Sciences (FSSP) within the University of Iasi University of Iasi 2002 establishment of a BA study program within the University of Craiova University of Craiova 2008 establishment of a PhD study program in Communication, within SNSPA SNSPA – Bucharest 2014 establishment of a PhD study program in Communication, within FSPAC, University of Cluj University of Cluj 2019 There is a large body of literature on the development of communication as a field in the “Western” world (McQuail, 2008; Simonson & Park, 2015), as current literature mainly maps communication studies in North-American and Western European countries. keywords: communication; discipline; faculty; field; programs; romania; studies; study; university cache: sceco-445.pdf plain text: sceco-445.txt item: #324 of 425 id: sceco-446 author: Melaine, Ouoya Zrakpa title: COPING DECISION, STRATEGIES AND RURAL HOUSEHOLDS WELFARE IN COTE D'IVOIRE date: 2020-08-04 words: 7274 flesch: 61 summary: Nikoloski, Z., Christiaensen, L., and Hill, R. (2017), ‘Household shocks and coping mechanism: evidence from Sub-Saharan Africa.’ Concerning coping strategies, they found that savings are the most widely used coping mechanism, but have a more limited role for poor and rural households, which as a result rely more on their assets. keywords: côte; d'ivoire; decision; health; households; income; level; risk; rural; shocks; strategies; strategy; welfare cache: sceco-446.pdf plain text: sceco-446.txt item: #325 of 425 id: sceco-447 author: Timiras, Laura Catalina title: SOME ELEMENTS OF SPECIFICITY OF THE MARKETING IN THE HEALTHCARE FIELD date: 2020-08-04 words: 5323 flesch: 11 summary: Keywords healthcare marketing; medical products; customer value; purchase motivation; price; communication; distribution JEL Classification M31; I12; I18 Introduction The marketing of healthcare products for human consumption (especially those distributed at the level of consumer markets) has multiple particularities compared to other fields of application, a fact determined by the specific needs which they address, by the role of the prescribers, by the regulations in the field that have the purpose of protecting public health etc. Categories of products in the healthcare field At the market level, medical products can be found in a variety of forms. keywords: advertising; consumer; elements; etc; field; health; healthcare; marketing; products; public; services cache: sceco-447.pdf plain text: sceco-447.txt item: #326 of 425 id: sceco-448 author: Ouoya, Zrakpa Melaine title: ACCESS TO CREDIT AND SUSTAINABILITY OF RURAL HOUSEHOLDS POVERTY STATUS: A CASE FROM CÔTE D'IVOIRE date: 2020-12-30 words: 5138 flesch: 61 summary: This makes it possible to estimate the vulnerability to household poverty conditional on access to credit and household characteristics through the following model: 𝑉𝑉𝑢𝑢𝑙𝑙𝚤𝚤𝑖𝑖� = 𝑃𝑃𝐶𝐶�(𝑙𝑙𝑙𝑙𝑃𝑃𝑃𝑃𝑃𝑃𝑖𝑖𝑖𝑖+1 < ln 𝑍𝑍|credit, Xit) = Φ� ln Z−E�[ln PCCit+1|Credit,Xit] �V�[ln PCCit+1|Credit,Xit] � (3) Where Z is the poverty line. Our results show that credit makes poverty status unstable by widening the gap between ex-post and ex-ante poverty (poverty and vulnerability to poverty). keywords: access; credit; côte; d'ivoire; household; poverty; poverty status; region; vulnerability cache: sceco-448.pdf plain text: sceco-448.txt item: #327 of 425 id: sceco-45 author: Nichifor, Bogdan title: Strategic marketing – some conceptual and operational reviews from structured marketing works date: 2009-12-14 words: 1479 flesch: 38 summary: Strategic marketing – some conceptual and operational reviews from structured marketing works Bogdan Nichifor, „Vasile Alecsandri” University, Bacău Abstract: Strategic marketing has been for a long time widely recognized as an important aspect of activity of modern organizations. Key words: strategic marketing, marketing strategy, processes. keywords: marketing; organization; process; strategy cache: sceco-45.pdf plain text: sceco-45.txt item: #328 of 425 id: sceco-451 author: Popa, Florina title: SOME ASPECTS REGARDING THE IMPACT OF FOREIGN DIRECT INVESTMENT IN ECONOMIC DEVELOPMENT date: 2020-08-04 words: 3600 flesch: 13 summary: Foreign Direct Investment flows are profitable for the host countries for the contribution made for the use of resources (based on cost and efficiency criteria), the contribution to economic growth, the influence mechanisms manifesting in several directions (Trufin, 2016; Șerbu, 2007; te Velde D. W., 2006; Horobeţ & Popovici, 2017): - resources - capital; - technological transfer; - increasing the quality of human capital, acquiring new managerial skills; - foreign trade (or access to the world market); - competition; - human resources development. The accumulation of capital, by the contribution of foreign direct investments (alongside the own resources of the host country) is achieved to the extent in which the Foreign Direct Investment flows are intended for the investments financing and, implicitly, if the investors who have become owners, support the technological transfer (Șerbu S.-G., 2007). keywords: companies; country; development; growth; host; impact; increase; investment cache: sceco-451.pdf plain text: sceco-451.txt item: #329 of 425 id: sceco-453 author: Ahmed, Amanj Mohamed; Ali, Muhammad Nawzad title: THE IMPACT OF TAXATION AS AN AID TO ECONOMIC DEVELOPMENT (APPLIED STUDY IN KURDISTAN REGIONAL GOVERNMENT) date: 2020-08-04 words: 5458 flesch: 49 summary: From the respondents’ opinion, the researchers derived the causes of this dissatisfaction and linked it to a few reasons of corrupt officials, inefficient tax legislation, tax money not used judiciously, and bad administration of tax. However, the general directorate of tax authority in KRG in 2017 announced that every company and individual is required to provide quarterly filings. keywords: data; development; economic; government; income; kurdistan; research; study; tax; taxation; taxes cache: sceco-453.pdf plain text: sceco-453.txt item: #330 of 425 id: sceco-455 author: Muindi, Kimeu; Nassiuma, Bernard Kibeti; Masurel, Enno; van Montfort, Kees title: Entrepreneurial Competences and Entrepreneurial Performance: Empirical Insights of Female Entrepreneurs in Kenya. date: 2020-12-30 words: 14755 flesch: 46 summary: Economics Edition, No 32, 2020 http://sceco.ub.ro 59 ENTREPRENEURIAL COMPETENCES AND ENTREPRENEURIAL PERFORMANCE: EMPIRICAL INSIGHTS OF FEMALE ENTREPRENEURS IN KENYA Kimeu Muindi Moi University a.m.kimeu@vu.nl Bernard Kibeti Nassiuma Moi University bnassiuma2@gmail.com Enno Masurel Vrije Universiteit Amsterdam e.masurel@vu.nl Kees van Montfort Erasmus University Rotterdam fam.montfort@planet.nl Abstract In measuring entrepreneurial performance, the constructs of firm performance, development of personal wealth, and social performance were used. keywords: business; competences; development; education; entrepreneurs; female; firm; growth; hypothesis; journal; kenya; management; paper; people; performance; risk; self; study; wealth; work; years cache: sceco-455.pdf plain text: sceco-455.txt item: #331 of 425 id: sceco-458 author: Chandra, Olivia Christine; Mukhlasin, Mukhlasin title: THE INFLUENCE OF TAX AVOIDANCE, FOREIGN DIRECT INVESTMENT AND CAPITAL INTENSITY TOWARDS EARNING RESPONSE COEFFICIENT date: 2020-12-30 words: 4752 flesch: 47 summary: Then company earnings can increase. But the results of this study are in line with research by Desai and Dharmapala (2009), tax avoidance has no effect in increasing company value. keywords: avoidance; capital; company; earnings; intensity; investment; response; tax cache: sceco-458.pdf plain text: sceco-458.txt item: #332 of 425 id: sceco-46 author: Niminet, Liviana title: European Competition Policy in time of crisis. To be or not to be date: 2009-12-14 words: 2588 flesch: 45 summary: The challenge is to maximize our prosperity by finding the most efficient ways to regulate them”3 In times of crises competition law becomes particularly important. It may also be in the advantage of no market power suppliers that in time of market crisis may achieve substantial market power and thus increase prices for a long time while their rivals being in the incapacity of reaction. keywords: commission; communication; competition; crisis; european; policy cache: sceco-46.pdf plain text: sceco-46.txt item: #333 of 425 id: sceco-463 author: Filipoaia, Cristina-Iolanda; Deju, Mihai title: CONTRIBUTION OF JEWISH MINORITY TO THE ECONOMIC DEVELOPMENT OF BACAU date: 2020-08-04 words: 2979 flesch: 50 summary: The Jewish population also played an important role in the dynamics of Bacău population. In 1763, Bacău name is associated with that of Rabbi Ischer Dov, the son of the late Rabbi Iehuda Leib, and a few years later, in January 1766, Mozes, the Jew from Bacău, is mentioned in documents. keywords: bacău; century; community; craftsmen; development; factory; industry; jews; leather; merchants cache: sceco-463.pdf plain text: sceco-463.txt item: #334 of 425 id: sceco-464 author: Ceocea, Costel; Ceocea, Raluca Alexandra; Vatamaniuc, Adrian; Mihălaș, Vasile title: RISK MANAGEMENT IN PUBLIC PROCUREMENT PROCESS. PARTICULARITIES AND SOLUTIONS FOR OPTIMIZING PUBLIC PROCUREMENT IN ROMANIA IN THE CONTEXT OF EMERGENCY CAUSED BY THE COVID-19 CRISIS date: 2020-08-04 words: 7205 flesch: 21 summary: 3. Management of public procurement risks in the context of the emergency triggered by the COVID-19 crisis 3.1. We are of the opinion that the tools used in risk management processes as well as the degree of standardization and clarity of information highlighted in these tools can influence the level of quality of the decision-making process adopted at the organization level, with a negative impact on risk treatment. keywords: authorities; context; contracting; emergency; level; procurement; procurement management; procurement portfolio; procurement processes; risk; risk management; romania cache: sceco-464.pdf plain text: sceco-464.txt item: #335 of 425 id: sceco-465 author: Ceocea, Costel; Ceocea, Raluca Alexandra; Vatamaniuc, Adrian; Mihălaș, Vasile title: ORGANIZATION OF THE PUBLIC PROCUREMENT PROCESS AT THE LEVEL OF THE CONTRACTING AUTHORITIES IN ROMANIA. PARTICULARITIES AND SOLUTIONS FOR THE MANAGEMENT OF PUBLIC PROCUREMENT PROCEDURES ORGANIZED IN THE CONTEXT OF EMERGENCY OF COVID-19 CRISIS date: 2020-08-04 words: 4498 flesch: 30 summary: Public procurement management Although an insufficient allocation of financial resources is constantly invoked to the portfolio of needs generated by public institutions in Romania, it was found an inadequate management of public procurement processes, characterized by wrong/poor procurement, which generated waste of public funds and consumption of goods, services and unjustified works in relation to the institutional objectives established by the multitude of strategies assumed at their level. In order to advance the above stages, the specific tools for planning and monitoring public procurement processes that may be available to contracting authorities are: a) Public Procurement Strategy b) Annual Public Procurement Program c) GANTT chart d) Risk Management Plan / Risk Register e) Contracting strategy The characteristics of contracting authorities according to which the structuring of decision-making processes must be adjusted are:  keywords: decision; emergency; level; making; management; process; processes; procurement; procurement process cache: sceco-465.pdf plain text: sceco-465.txt item: #336 of 425 id: sceco-466 author: Ghinea, Adrian Ciprian title: WAYS OF ACHIEVING RELIGIOUS AND MORAL EDUCATION THROUGH COMBINED ACTIONS OF FAMILY AND SCHOOL ACTORS: A MARKETING RESEARCH IN THE NORTH-EASTERN REGION OF ROMANIA date: 2020-08-04 words: 2632 flesch: 45 summary: Keywords religious education, christian religion, moral beliefs, etics, religious pluralism, marketing research JEL Classification M39, Z12, I21 Introduction In the pedagogy textbooks edited after 1989, religious education has regained its rights in a gradual manner (Leach & Moon, 1972). Other three principles (Alexander, 2003) are directly connected to religious education and teaching, namely 4) the constitution of the christian character, 5) the specific purpose and means of religion: it addresses predominantly to the affect, as it is a teaching which is not taught, but rather shared, or imparted, since the teacher plays the role of a spiritual mentor and the classroom becomes a small ecclesia; 6) the ethical-moral character of education, according to which christian religion undertakes from moral education the method to mould moral beliefs and behaviors and, in return, it bestows moral education the ideological content of the ethics necessary to be nurtured in school, that is christian morals. keywords: answers; education; religion; research; school; trust cache: sceco-466.pdf plain text: sceco-466.txt item: #337 of 425 id: sceco-47 author: Barin, Ioana title: Implementation of RCM (Retail Classification Methodology) concept in the distribution system date: 2009-12-14 words: 1912 flesch: 39 summary: This article’s purpose is to provide clear information as regards: outletsr classification methodology, the importance of implementation, basic information vs. value-added information, data accuracy and maintainance of information The role of this methodology is to provide clear methods for classification and grouping the locations, based on the identification of clients and retailers.values/ similar needs. Keywords Retailers classification, basic information, value-added information, implementation system. keywords: classification; data; information; outlets; rcm cache: sceco-47.pdf plain text: sceco-47.txt item: #338 of 425 id: sceco-473 author: Ceocea, Costel; Nichifor, Bogdan; Timiras, Laura title: BRIEF ANALYSIS ON THE IMPACT OF COVID-19 ON THE EUROPEAN ECONOMY date: 2020-12-30 words: 5460 flesch: 38 summary: The efforts of the World Health Organization, the World Bank Group, the OECD can be key to resolving global crises. Keywords Covid-19, crisis, economic growth, European Union, recovery solutions JEL Classification F01; G01 Introduction The current Covid-19 crisis has induced unprecedented imbalances in the flow of channels through which the correlation between supply and demand is made, in those specific to the financial-banking and capital market, so that estimates of the global economic evolution of before the onset of the crisis were completely overthrown. keywords: countries; covid-19; crisis; economy; european; gdp; impact; level; pandemic; world cache: sceco-473.pdf plain text: sceco-473.txt item: #339 of 425 id: sceco-474 author: Widiasmara, Anny; Purwaningsih, Ika title: Transfer pricing decision: Manufacturing companies with special transaction on the Indonesian stock exchange date: 2020-12-30 words: 7877 flesch: 49 summary: The results showed that taxes, tunneling incentives for income shifting, and financial reporting had no effect on transfer pricing decisions. Meanwhile, intangible assets have a significant positive effect on transfer pricing decisions. keywords: assets; companies; company; decisions; incentive; income; indonesia; pricing; pricing decisions; profit; results; shifting; tax; test; transfer; transfer pricing; tunneling; value; variable cache: sceco-474.pdf plain text: sceco-474.txt item: #340 of 425 id: sceco-476 author: Almeida, Fernando; Amoedo, Nelson title: EXPLORING THE ASSOCIATION BETWEEN R&D EXPENDITURE AND THE JOB QUALITY IN THE EUROPEAN UNION date: 2020-12-30 words: 8737 flesch: 44 summary: For this purpose, we investigate the effects of R&D expenditures made by the business sector, government, and higher education sector on three dimensions of job quality. The findings only confirm the association between R&D expenditure and the number of hours worked, such that the European Union countries with the highest R&D expenses are those with the lowest average weekly working hours. keywords: analysis; countries; european; expenditure; hours; innovation; job; number; quality; r&d; research; vol; work; working cache: sceco-476.pdf plain text: sceco-476.txt item: #341 of 425 id: sceco-477 author: Ziberi, Besime; Hodaj, Mimoza title: THE NEXUS BETWEEN PUBLIC SPENDING ON EDUCATION AND ECONOMIC GROWTH OF KOSOVO – ECONOMETRIC APPROACH date: 2020-12-30 words: 4814 flesch: 49 summary: Education expenditures cover expenditures for schools, universities and other public and private institutions that provide or support educational services (OECD, 2020) So more priority should be given to education expenditures because according to the results obtained from the multifunctional regression model we came to the conclusion that Higher (University) Education affects the growth of Gross Domestic Product in case of Kosovo. keywords: economic; education; expenditures; growth; kosovo; model; total; variable cache: sceco-477.pdf plain text: sceco-477.txt item: #342 of 425 id: sceco-478 author: Deju, Mihai title: A CASE STUDY ON THE CONSOLIDATION OF FINANCIAL STATEMENTS OF ENTITIES AFFILIATED THROUGH DIRECT CONSOLIDATION PROCEDURE date: 2020-12-30 words: 3374 flesch: 40 summary: Abstract The preparation of annual consolidated financial statements, in the context of the existence of group companies, represents a relatively new problematic issue for accounting practitioners, the world of the academia, as well as for the regulating bodies in the field of accounting. Elimination of shareholding titles (C) owned by company B (70%) * 240,000 -168,000 (240,000x70%) -72,000 (240,000x30%) 3. keywords: company; consolidation; loss; profit cache: sceco-478.pdf plain text: sceco-478.txt item: #343 of 425 id: sceco-48 author: Barin, Ioana title: FMCG companies specific distribution channels date: 2009-12-14 words: 1404 flesch: 46 summary: The distribution consists of the following major components: Distribution channels or marketing channels, which together form a distribution network; Logistics o rphysical distribution. Types of distribution channels Similar clients must be grouped into trade channels to allow the specialization of the companies’ resources and to better understand clients’ business who fit a certain type of trade channel: GROCERY outlets; CONVENIENCE outlets; HoReCa outlets. 3.1. keywords: areas; distribution; products; trade cache: sceco-48.pdf plain text: sceco-48.txt item: #344 of 425 id: sceco-481 author: Ceocea, Costel; Ceocea, Raluca Alexandra; Cosma, Aurora; Savin, Marius title: THE IMPACT OF GOVERNMENT ACCREDITATION IN THE FIELD OF THE QUALITY OF MEDICAL SERVICES ON THE SATISFACTION OF PATIENTS IN ROMANIA date: 2020-12-30 words: 5563 flesch: 40 summary: Key points of the quality management evolution in the health sector: • 1854 , Florence Nightingale in England, Quality improvement documentation • 1861, Barton , SUA, Sanitary commissions, • 1862,1918, Pasteur, Blue, France, SUA, Improvisations and innovation • 1879, Chamberland, France, Sterilization • 1895,1056,1960, Rontger, Safar, Laerdal, Germany, SUA, France, Norway, Tehnology • 1910, Flexter, SUA, Education • 1881–1955, Pasteur, von Behring, Kitasato, Descombey, Salk, Kendrick, Eldering, Pittman, Fleming, France, Germany, Japan, USA, England, • Pharmaceuticals • 1883–1945, Bismark, Beveridge, Kaiser, Germany, England, USA, Healthcare financing • 1908, Ford, USA The role of industry and mass production One can say that the concern for providing quality health services began in 1854 during the Crimea War. Another significant moment in the history of health quality is represented by the discovery of X-rays, in 1895, by Wilhelm Conrant Rontgen, they revolutionized the ability to diagnose and eventually treat cancerous tumors and won the Nobel Prize for physics in 1901. keywords: accreditation; ceocea; health; healthcare; hospital; indicators; medical; non; patients; quality; quality management; reference; services; system cache: sceco-481.pdf plain text: sceco-481.txt item: #345 of 425 id: sceco-482 author: Botez, Daniel; Melega, Anatol title: INTERNAL AUDIT - ACTUALITIES AND CHALLENGES date: 2020-12-30 words: 4771 flesch: 40 summary: Internal audit is the third line of defense. The financial audit is performed by financial auditors or audit firms that are authorized according to the provisions of the law and that are members of the Romanian Chamber of Financial Auditors, hereinafter referred to as the Chamber, and consists mainly of the following activities: (...) e) internal audit, other than public internal audit. keywords: activity; audit; auditing; auditors; data; entity; management; new; risk cache: sceco-482.pdf plain text: sceco-482.txt item: #346 of 425 id: sceco-484 author: Popa, Florina title: ASPECTS THAT INTERVENE IN THE IMPLEMENTATION OF THE NEW PUBLIC MANAGEMENT date: 2021-07-01 words: 3904 flesch: 30 summary: New Public Management, a Key Paradigm for Reforming Public Management in Romanian Administration, Administraţie și Management Public nr. 8/2007, pp. 154-161, https://ramp.ase.ro/_data/files/articole/8_05.pdf; Bouri M., 2016, Le nouveau management public, Mémoire de Maîtrise, https://www.grin.com/document/494973; Calogero M. (2010), The Introduction of New Public Management Principles in the Italian Public Sector, Transylvanian Review of Administrative Sciences, No. 30E/2010 pp. ➢ From the perspective of the correlation between democracy and bureaucracy, the authors Nazmul Ahsan Kalimullah, Kabir M. Ashraf Alam, M. M. Ashaduzzaman Nour (2012) show that one of the objections to the reforms of the New Public Management refers to some deviations from the principles of democracy, respectively: ✓ Democracy involves the rule of law, legal supervision of markets, exercising control over the bureaucratic system, according to legal regulations. keywords: administration; amar; berthier; management; management public; new; principles; public; reform; sector; services cache: sceco-484.pdf plain text: sceco-484.txt item: #347 of 425 id: sceco-486 author: Bakari, Sayef; Benzid, Lamia title: Modeling the Impact of Corruption, Degree of Freedom to Invest and Democracy on Domestic Investment: Evidence from MENA Countries date: 2021-07-01 words: 5654 flesch: 46 summary: The empirical results show that corruption has a negative impact on domestic investment, but the degree of investment freedom and democracy have a positive impact on domestic investment. One of the major contributions of this work is to assert the requirement to wheel more awareness to the direct link between corruption, governance, investment freedom, and domestic investment. keywords: corruption; countries; degree; democracy; development; economic; fdi; freedom; growth; impact; index; investment cache: sceco-486.pdf plain text: sceco-486.txt item: #348 of 425 id: sceco-489 author: Botez, Daniel; Enachi, Mihaela title: SOME ASPECTS REGRADING THE FUTURE OF FINANCIAL REPORTING date: 2021-07-01 words: 3879 flesch: 6 summary: Thus arose the concept of integrated reporting. What is integrated reporting? keywords: business; information; matters; process; reporting; undertaking; value cache: sceco-489.pdf plain text: sceco-489.txt item: #349 of 425 id: sceco-49 author: Pacurari, Doina; Muntean, Mircea title: Enterprise’s performance evaluation on the basis of value added date: 2009-12-14 words: 2487 flesch: 42 summary: Key words: added value, performance, subtractive method, additive method, production factors, remuneration One of the main indicators used in European countries for enterprise’s performance appreciation is value added. The future performance planning cannot be realised without taking into consideration the enterprise’s capacity of generating added value. keywords: enterprise; expenses; production; remuneration; value cache: sceco-49.pdf plain text: sceco-49.txt item: #350 of 425 id: sceco-490 author: Deju, Mihai title: THE ELIMINATION OF SECURITIES HELD IN THE ENTITIES WITHIN THE GROUP. ACCOUNTING APPROACH IN THE CONTEXT OF THE CONSOLIDATION OF ACCOUNTS (I) date: 2021-07-01 words: 2314 flesch: 31 summary: Deju 30 c) Elimination of F securities, reflection of goodwill, takeover of the shares in the respective equity elements of the subsidiary, according to the percentage of interest held by the parent company and non-controlling interests (balance sheet entry): 550,000 200,000 210,000 40,000 20,000 80,000 % 101 „Capital F ” 106 „Reserves F ” 121 „Profit or loss F” 2071 „Goodwill” 212 „Constructions ” The equity of company F, on 31.12.N-3, had the following values: subscribed and paid-in capital 200,000 lei, reserves 70,000 lei. keywords: company; parent; securities cache: sceco-490.pdf plain text: sceco-490.txt item: #351 of 425 id: sceco-491 author: Enachi, Mihaela; Botez, Daniel title: RELATIVITY OF ACCOUNTING VALUES: CAUSES, CONSEQUENCES AND LIMITATION POSSIBILITIES date: 2021-07-01 words: 3547 flesch: 19 summary: These represent the main way of manipulating accounting information, at the disposal of those who record the events in which the organization is involved. Economics Edition, No 33, 2021 http://sceco.ub.ro 33 RELATIVITY OF ACCOUNTING VALUES: CAUSES, CONSEQUENCES AND LIMITATION POSSIBILITIES Mihaela Enachi “Vasile Alecsandri” University of Bacău enachi_mihaela@yahoo.com Daniel Botez “Vasile Alecsandri” University of Bacău daniel63331@yahoo.com Abstract Accounting is influenced by a variety of historical, economic, cultural, and other non- accounting factors that led to different judgments in creating a system for representing the reality, the application of regulated requirements and the validation of the fidelity of the information in the annual financial statements, as a final product of accounting. keywords: accounting; audit; entity; information; judgment; policies; statements; taxation; values cache: sceco-491.pdf plain text: sceco-491.txt item: #352 of 425 id: sceco-492 author: Deju, Mihai title: THE ELIMINATION OF SECURITIES HELD IN THE ENTITIES WITHIN THE GROUP. ACCOUNTING APPROACH IN THE CONTEXT OF THE CONSOLIDATION OF ACCOUNTS (II) date: 2021-12-31 words: 2381 flesch: 29 summary: On 31.12.N Company M prepares consolidated annual financial statements, including in the consolidation perimeter Company C. The determination of the share of Company M in the net assets of Company Y at the date of consolidation (31.12.N): Equity (net assets) Total Part that belongs to company M (20%) Subscribed and paid-in share capital 100,000 20,000 Reserves from re-evaluation (50.000+10.000) 60,000 12,000 Statutory reserves 30,000 6,000 The result of the current financial year (N) 15,000 3,000 Total 205,000 41,000 c) keywords: acquisition; company; entities; securities cache: sceco-492.pdf plain text: sceco-492.txt item: #353 of 425 id: sceco-496 author: Madzar, Lidija; Karic, Dusica; Paspalj, Dusanka title: THE POSSIBLE IMPACT OF THE ONLINE LEARNING ON THE QUALITY OF EDUCATION IN SERBIA DURING THE COVID-19 PANDEMIC date: 2021-12-31 words: 5941 flesch: 36 summary: Keywords Republic of Serbia; e-learning; e-teaching; quality of educational outcomes; Wilcoxon signed rank test JEL Classification I21; I23; C14 1. On the other hand, the indicators of the mean, median and mode of female students` grades also experienced their growth (Table 2), while the use of the same test also showed a statistically significant increase in their grades after this intervention, z = -5.05, p = Sig. < 0.001, also with a large effect size (rf = 0.51) (Pallant, 2010, p. 232). keywords: covid-19; education; grades; impact; learning; online; pandemic; quality; serbia; students; teaching; transition; world cache: sceco-496.pdf plain text: sceco-496.txt item: #354 of 425 id: sceco-497 author: Efayena, Obukohwo Oba; Olele, Enoh Hilda; Buzugbe, Ngozi Patricia title: Key Drivers of Brand Loyalty among Homogenous Firms: The Case of the Nigerian Telecommunication Industry date: 2021-12-31 words: 3397 flesch: 47 summary: References Aldaihani, F.M.F., Ali, N.A. (2018), Factors affecting customer loyalty in the restaurant service industry in Kuwait City, Kuwait, Journal of International Business and Management, 1(2), 1-14 Ali, N.N., Allan, M., Baker, M.R. (2019), Company brand and customer loyalty under stakeholder management: a study of telecommunication companies in Jordan, Corporate Ownership and Control, 16(4), 45-55. Azad, N., Sadeghifar, M. (2019), The effect of service quality on customer loyalty, given the mediating role of customer engagement and perceived value (case study: Taban Airline, Mashhad, Iran), International Journal of Business Innovation and Research, 20(1), 129-144. Ball, D., Coelho, P.S., Machás, A. (2004), The role of communication and trust in explaining customer loyalty: an extension to the ECSI model, European Journal of Marketing, 38(9), 1272-1293. keywords: brand; brand loyalty; customer; firms; industry; loyalty; quality; study; telecommunication cache: sceco-497.pdf plain text: sceco-497.txt item: #355 of 425 id: sceco-498 author: Rahmawati, Ristina Tri; Fathoni, Muhammad Anwar title: THE EFFECT OF ADVERTISING AND PRODUCT QUALITY ON THE PURCHASE DECISION OF HALAL COSMETICS WITH ONLINE CONSUMER REVIEWS AS MEDIATION VARIABLES date: 2021-12-31 words: 5870 flesch: 53 summary: The guidelines used in choosing halal cosmetic products are similar to choosing halal food, namely in QS Al Baqarah verse 168. The primary sources were obtained by the authors from men and women who had purchased and used halal cosmetic products domiciled in Jabodetabek. keywords: advertising; consumer; cosmetics; decisions; effect; halal; online; product; purchase; purchasing; quality; research; results; reviews; test; value cache: sceco-498.pdf plain text: sceco-498.txt item: #356 of 425 id: sceco-50 author: Patrut, Vasile title: Contributions to Positioning Accounting in Relation to Scientific Research date: 2009-12-14 words: 5188 flesch: 33 summary: Thus, whereas in the case of accounting as practical activity the object is represented by the movements of concrete values of a clearly defined patrimonial entity and the product is constituted by financial-accounting data regarding that entity, therefore particular statements relative to particular cases, with no scientific relevance, in the case of accounting as scientific theory the object is constituted by the movements of values occurring generally within the patrimony of any entity and the product of the research is constituted by the theoretical statements (which are likely to represent scientific knowledge). Concerning human knowledge, its philosophical theory, its gnoseology distinguishes between common knowledge and scientific knowledge. keywords: accounting; creation; data; discovery; editura; knowledge; research; science cache: sceco-50.pdf plain text: sceco-50.txt item: #357 of 425 id: sceco-500 author: Nichifor, Bogdan; Țimiraș, Laura; Zaiț, Luminița title: CONSIDERATIONS ON THE IMPACT OF HIGHER EDUCATION FROM AN ECONOMIC AND NON-ECONOMIC PERSPECTIVE date: 2021-12-31 words: 5553 flesch: 42 summary: For example, Machin (2010) and Feinstein (2008), respectively Zaback , Carlson and Crellin (2012) are the ones who mention that individuals with higher education are the least likely to commit CONSIDERATIONS ON THE IMPACT OF HIGHER EDUCATION FROM AN ECONOMIC AND NON-ECONOMIC PERSPECTIVE 26 crimes. Abstract The impact of higher education is reflected in both individual and collective benefits, economic and non-economic. keywords: benefits; education; education population; impact; individual; level; non; population; years cache: sceco-500.pdf plain text: sceco-500.txt item: #358 of 425 id: sceco-501 author: Suciu, Andreia-Irina; Amălăncei, Brînduşa-Mariana; Culea, Mihaela title: FICTION BOOKS IN THE MULTIMODAL SOCIETY. NEW MODES OF COMMUNICATION AND MARKETING PRACTICES IN THE BOOK INDUSTRY date: 2021-12-31 words: 6688 flesch: 37 summary: Baverstock et al.’s model of book marketing (2020) speaks about customer orientation and innovation, they combine the emotional response to books with the pragmatics of publishing, and also analyze format (from hardback, to paperback, eBook and audiobook). Keywords digitalization; multimodal(ity); book branding; marketing strategies; commodity; fiction books; Nicola Barker JEL Classification M39 1. keywords: author; barker; book; fiction; london; marketing; multimodal; multimodality; new; novel; page; product; readers; reading; world cache: sceco-501.pdf plain text: sceco-501.txt item: #359 of 425 id: sceco-502 author: Popa, Florina title: SOME PUBLIC POLICY INSTRUMENTS INITIATED IN ROMANIA IN THE COVID-19 CONTEXT date: 2022-07-31 words: 5412 flesch: 15 summary: Ianuarie 2019 – Aprilie 2019, Uniunea Europeană - Fondul Social European, Guvernul României, POCA (Programul Operațional Capacitate Administrativă Competența face diferența!), Instrumente Structurale 2014-2020, https://www.paemalba.ro/wp-content/uploads/2019/05/Manual-de-bune-practici-.pdf; 3Fundația PAEM ALBA; ACE-ES, București (Asociația Consultanților și Experților în Economie Socială România) (2019), p. 18, Manual de bune practici internaționale cu privire la metode de participare și influențare a politicilor publice , Perioada de elaborare: Ianuarie 2019 – Aprilie 2019, Uniunea Europeană - Fondul Social European, Guvernul României, POCA (Programul Operațional Capacitate Administrativă Competența face diferența!), Instrumente Structurale 2014-2020; Guvernul României, MAI ANFP, p. 11, Politici publice, Uniunea Europeană - Fondul Social European; Guvernul României - Ministerul Administrației şi Internelor; Inovație în administrație - Programul Operațional Dezvoltarea Capacității Administrative, „Creşterea capacităţii funcţionarilor publici din Ministerul Apărării Naţionale şi Agenţiei Naţionale a Funcţionarilor Publici de a gestiona procesele de management strategic instituţional şi de proiect, în contextul dezvoltării şi întăririi rolului funcţiei publice” cod SMIS nr. 22857 ADMINISTRAȚIE ȘI APĂRARE – PARTENERIAT PENTRU PERFORMANȚĂ, http://www.anfp.gov.ro/R/Doc/2015/Proiecte/Incheiate/MAPN/3.%20Materiale%20de%20formare%20Politici%20publice.pdf http://www.anfp.gov.ro/R/Doc/2015/Proiecte/Incheiate/MAPN/3.%20Materiale%20de%20formare%20Politici%20publice.pdf http://www.anfp.gov.ro/R/Doc/2015/Proiecte/Incheiate/MAPN/3.%20Materiale%20de%20formare%20Politici%20publice.pdf http://www.anfp.gov.ro/R/Doc/2015/Proiecte/Incheiate/MAPN/3.%20Materiale%20de%20formare%20Politici%20publice.pdf https://www.paemalba.ro/wp-content/uploads/2019/05/Manual-de-bune-practici-.pdf Popa 51 framework for the public policy formulation, at central level. keywords: european; national; plan; recovery; resilience; romania; româniei cache: sceco-502.pdf plain text: sceco-502.txt item: #360 of 425 id: sceco-506 author: Melega, Anatol; Grosu, Veronica; Macovei, Anamaria Geanina; Botez, Daniel title: CLUSTERING BASED BIBLIOMETRIC ANALYSIS OF THE BUSINESS PERFORMANCE CONCEPT date: 2022-07-31 words: 5080 flesch: 49 summary: The purpose of this research is to identify and examine the interdependency relations between the determining factors in the bibliometric analysis of the published literature, when the main topic is business performance. Melega, Grosu, Macovei, Botez 7 Following on from that, to achieve the bibliometry of scientific papers whose research topic is centered on business performance, environment performance, economic performance and global performance, we analyzed the scientific literature in the Web of Sciences and Scopus databases, while using Vosviewer and SPSS softwares as analysis tools. keywords: analysis; business; business performance; citations; links; management; number; performance; research; science; web cache: sceco-506.pdf plain text: sceco-506.txt item: #361 of 425 id: sceco-507 author: Ceocea, Raluca-Alexandra; Ceocea, Costel; Turcu, Ovidiu-Leonard; Ciucescu, Nicoleta; Feraru-Prepeliță, Andreea title: DIGITAL MARKETING IN POST-PANDEMIC CONDITIONS date: 2022-07-31 words: 5306 flesch: 41 summary: Exploration of new business channels - which can be easily scaled by implementing an automated sales framework: Considering the notion of business scalability, digital marketing has come up with a revolutionary solution for companies. At the same time, the use of marketing in social networks helps companies to easily spread information about the products or services offered and increase customer retention through tactics such as: content marketing, email marketing, retargeting campaigns. keywords: automation; business; communication; companies; company; consumer; content; digital; digitwise; marketing; pandemic; sales cache: sceco-507.pdf plain text: sceco-507.txt item: #362 of 425 id: sceco-508 author: Ciucescu, Nicoleta; Ceocea, Costel; Turcu, Ovidiu-Leonard; Feraru-Prepeliță, Andreea; Ceocea, Raluca-Alexandra title: ASPECTS REGARDING FUNCTIONAL STRATEGIES IN ROMANIAN ORGANIZATIONS date: 2022-07-31 words: 5168 flesch: 39 summary: Through functional strategies, companies and business units can ASPECTS REGARDING FUNCTIONAL STRATEGIES IN ROMANIAN ORGANIZATIONS 32 acquire a series of distinctive competencies that give them sustainable competition advantages. Economics Edition, No 35, 2022 http://sceco.ub.ro 30 ASPECTS REGARDING FUNCTIONAL STRATEGIES IN ROMANIAN ORGANIZATIONS Nicoleta Ciucescu “Vasile Alecsandri” University of Bacau ciucescu.nicoleta@ub.ro Costel Ceocea “Vasile Alecsandri” University of Bacau costel.ceocea@ub.ro Ovidiu-Leonard Turcu “Vasile Alecsandri” University of Bacau ovidiuturcu@ymail.com keywords: business; company; functional; level; management; marketing; organization; product; strategies; strategy cache: sceco-508.pdf plain text: sceco-508.txt item: #363 of 425 id: sceco-509 author: Drob, Cătălin; Zichil, Valentin; Grigoraș, Cosmin; Ciubotariu, Vlad; Feraru, Andreea title: THE EVOLUTION OF THE CAPITAL MARKET IN ROMANIA IN THE CONTEXT OF THE COVID-19 PANDEMIC date: 2022-07-31 words: 2952 flesch: 57 summary: Keywords capital market, Bucharest Stock Exchange, stock market indices, COVID-19 pandemic JEL Classification D53; D73; H12; H57: BET, BET-TR and BET- XT stock market indices exceeded the values recorded at the end of 2019 and the market capitalization of 36.4 billion Euros, well above the value recorded at the end of 2020 (31.7 billion Euros) was close to the value pre-pandemic (€ 37.8 billion), at the end of this quarter. keywords: bvb; capital market; evolution; market; stock cache: sceco-509.pdf plain text: sceco-509.txt item: #364 of 425 id: sceco-51 author: Rotila, Aristita title: Financial statements – basis for assessing the financial performance from the investors’ perspective, by means of prospectively oriented indicators date: 2009-12-14 words: 4070 flesch: 48 summary: The evolution which was last mentioned must not necessarily be appreciated as negative as far as what matters is, as we have shown above, the total profitability for shareholder, namely the dividends per share accumulated with the increase of share prices. We can also calculate the Market Risk, an indicator which expresses the volatility of a share price as compared to the volatility of other share prices (the ratio between the alteration of the share price of an entity and the average alteration of the price of all shares). keywords: company; indicators; market; price; share; value cache: sceco-51.pdf plain text: sceco-51.txt item: #365 of 425 id: sceco-510 author: Ţimiraş, Laura Cătălina title: PROMOTION OF AGRICULTURAL PRODUCTS AND ALCOHOLIC BEVERAGES THROUGH EUROPEAN QUALITY SCHEMES IN EU COUNTRIES FOR THE YEAR 2022 date: 2022-07-31 words: 4133 flesch: 27 summary: This article presents, in the first part, some aspects with regard to the impact, from a marketing perspective, of the use of quality schemes, using in particular information from literature, and subsequently renders the situation in the EU countries, at the level of 2022, regarding the number of products protected under the various quality schemes, by country and by category of protected product, using official information. Referring to the guaranteed traditional specialties, their number at the level of the EU countries amounted to 60 on the same date previously indicated, in first place among the member countries, with the largest number of protected products being located in Poland. keywords: countries; eu countries; food; food products; number; products; quality; schemes cache: sceco-510.pdf plain text: sceco-510.txt item: #366 of 425 id: sceco-511 author: Zaiț, Luminița-Iulia title: BUSINESS OPPORTUNITIES IN ROMANIA: INFOMEDIARY, LINK BETWEEN GOVERNMENT INSTITUTIONS AND THE BUSINESS ENVIRONMENT date: 2022-07-31 words: 5851 flesch: 24 summary: In this situation, infomediary are generally private legal entities that monitor, collect, process and provide public sector data. The transformation of public data into useful information, which can contribute substantially to the individual or collective decision-making process, with added value, involves, as previously stated, a third component in the value chain, namely information intermediaries. keywords: activities; business; content; data; decision; environment; government; infomediaries; information; institutions; market; process; public cache: sceco-511.pdf plain text: sceco-511.txt item: #367 of 425 id: sceco-512 author: Musakwa, Mercy T; Vacu, P.; Odhiambo, N. title: THE NEXUS BETWEEN IMPORTS AND ECONOMIC GROWTH IN SOUTH AFRICA: A DISAGGREGATED APPROACH date: 2022-12-31 words: 6083 flesch: 59 summary: Benin, Botswana, Cameroon, Egypt, Gambia, Guinea- Bissau, Madagascar, Malawi, Morocco, Namibia Nigeria, Senegal, Sierra Leone, Tanzania and Uganda Import-economic growth nexus in selected African countries: An application of the Toda-Yamamoto Granger non-causality test Toda-Yamamoto Granger non- causality test 1990-2015 No causal relationship THE NEXUS BETWEEN IMPORTS AND ECONOMIC GROWTH IN SOUTH AFRICA: A DISAGGREGATED APPROACH 22 Methodology Model specification This study used the autoregressive distributed lag (ARDL) approach to cointegration and the ECM-based Grander causality framework to examine the causal relationship between economic growth and imports. Other results presented for model 1 confirmed a :i) bidirectional causality between imported consumer goods and gross fixed capital formation in the short run and a unidirectional causality from GFCF to imported consumer goods in the long run; ii) a bidirectional causality between imported consumer goods and exchange rate in the short run and a unidirectional causality from imported consumer goods to exchange rate in the long run; iii) no causality was conformed between imported consume goods and interest rate, implying in South Africa, consumers do not rely on borrowed funds to finance imported products; iv) a bidirectional causality between GDPP and gross fixed capital formation, supporting the major role that is played by investment in gross fixed capital formation in buttressing economic growth; v) a unidirectional causality from exchange rate to GDPP in the short run and the long run; vi) no causality between GDPP and interest rates in both the short and the long run; vii)a THE NEXUS BETWEEN IMPORTS AND ECONOMIC GROWTH IN SOUTH AFRICA: keywords: africa; causality; economic; gfcf; goods; growth; imports; run; south cache: sceco-512.pdf plain text: sceco-512.txt item: #368 of 425 id: sceco-515 author: Melega, Anatol; Molociniuc Hritcan, Marioara; Macovei, Anamaria Geanina title: THE TRANSFER PRICING FILE AND TAX CONTROVERSIES - AN EMPIRICAL STUDY date: 2022-12-31 words: 4455 flesch: 31 summary: Thus, to achieve the proposed aim we have outlined the following objectives: O1: analysis of the determinants of transfer pricing; O2: analysis and evaluation of transfer pricing tax regulations and practices in the 69 jurisdictions applying the OECD guidelines. In order to analyse the level and quality of tax regulations and practices in the 69 selected jurisdictions and to answer the research questions, using multiple linear regression, we defined a quality index of transfer pricing tax regulations and practices (qqtpr), which was also considered the dependent variable of the model. keywords: countries; methods; multinationals; oecd; pricing; pricing regulations; regulations; tax; transactions; transfer; transfer pricing cache: sceco-515.pdf plain text: sceco-515.txt item: #369 of 425 id: sceco-517 author: Stangaciu, Anca title: THE INFLUENCE OF URBANIZATION AND GENDER ON THE HEALTH STATUS IN EUROPEAN UNION date: 2022-12-31 words: 3259 flesch: 46 summary: The distribution of population by health status, degree of urbanization and gender in EU-27 In 2021, according to the Eurostat data, on the level of the European Union (EU-27) – see Figure 1– most of the population over the age of 18 (68.2%) stated that they have Stângaciu 35 a good and very good health status (21.7% “very good” and 46.5% “good”), 22.8% have a “fair” state and only 9.0% of the population over the age of 18 believe they have a poor state of health, answering “bad” or “very bad”. Varì, R., Scazzocchio, B., D'Amore, A., Giovannini, C., Gessani, S., Masella, R.(2016), Gender-related differences in lifestyle may affect health status”, Annali dell’Istituto Superiore di Sanità,Vol. 52 No. 2 (2016), Pages 158-166, available at URL: https://annali.iss.it/index.php/anna/article/view/417/245 Verbrugge, L.M. (1985), Urbanisation, urbanicity, and health: a systematic review of the reliability and validity of urbanicity scales”, Journal of Health and Social Behavior, Vol. 26, No. 3 (Sep., 1985), pp. keywords: health; health status; population; urbanization cache: sceco-517.pdf plain text: sceco-517.txt item: #370 of 425 id: sceco-518 author: Cosmulese, Cristina Gabriela title: CONCEPTUAL CAUSAL FRAMEWORK TO ASSESS THE IMPACT OF COVID 19 ON ENERGY TRANSITION date: 2022-12-31 words: 5298 flesch: 29 summary: The pre-existing factors leading to energy poverty have been amplified throughout this time, with falling or lost incomes and rising bills due to increased energy consumption (Jiang, Van Fan & Klemeš, 2021). The aim of this paper is to build through data analysis some arguments on the impact of legislative measures applied in Romania on the phenomenon of poverty that must be taken into account in any approach to the concept of energy poverty, according to the literature, the recommendations of European institutions and the experiences of other countries. keywords: 2020; consumption; covid-19; crisis; electricity; energy; energy poverty; health; household; impact; people; poverty; romania; social cache: sceco-518.pdf plain text: sceco-518.txt item: #371 of 425 id: sceco-52 author: Timiras, Laura title: Shifts of the Demographic Order with Impact on the Physiognomy of the Community Agro-Food Market date: 2009-12-14 words: 2422 flesch: 48 summary: Latvia n.d. 64.9 67.2 n.d. 76.0 77.9 Lithuania 66.4 66.8 66.3 76.3 77.5 77.6 Luxembourg n.d. n.d. 77.6 n.d. Keywords demographic environment, population, natural movement, migration movement, structure of the population on environment, sexes, ages, ageing degree of the population. keywords: demographic; increase; n.d; population cache: sceco-52.pdf plain text: sceco-52.txt item: #372 of 425 id: sceco-53 author: Timiras, Laura; Zait, Luminita title: Evolution of the EU Ecological Products Market date: 2009-12-14 words: 3038 flesch: 51 summary: 2009    Anul 2001 2002 2003 2004 2005 2006 2007 2008 februarie 2010* European Union (27 countries) n.d. n.d. n.d. n.d. n.d. n.d. n.d. 705 957 Austria 0 1 2 7 11 12 29 24 42 Belgium 1 2 2 2 4 4 6 10 12 Bulgaria n.d. n.d. n.d. n.d. n.d. n.d. n.d. 0 0 Cyprus n.d. n.d. n.d. 0 0 1 1 1 2 Denmark 18 23 28 45 53 55 29 52 49 Estonia n.d. n.d. n.d. 0 0 0 0 2 2 Finland 2 1 1 2 3 3 5 6 9 France 17 26 30 43 45 50 89 137 197 Germany 1 2 4 7 13 21 29 51 66 Greece 9 9 10 14 6 16 19 21 24 Ireland 1 1 0 0 0 9 11 20 23 Italy 13 23 34 54 82 95 160 237 341 Latvia n.d. n.d. n.d. 0 0 0 3 3 3 Lithuania n.d. n.d. n.d. 0 0 0 0 1 1 Luxembourg 0 0 0 0 0 0 0 0 0 Malta n.d. n.d. n.d. n.d. 0 1 1 1 1 United Kingdom 1 2 2 4 5 7 12 17 21 Netherlands 2 2 3 11 11 11 9 17 26 Poland n.d. n.d. n.d. 0 2 3 6 8 8 Portugal 2 3 4 5 5 6 7 12 13 Czech Republic n.d. n.d. n.d. 0 1 2 8 13 14 Romania n.d. n.d. n.d. n.d. n.d. n.d. n.d. 3 4 Slovakia n.d. n.d. n.d. 0 0 0 0 1 1 Slovenia n.d. n.d. n.d. 0 0 4 2 3 3 Spain 12 12 13 16 19 21 28 41 64 Sweden 9 8 10 13 15 16 20 21 25 Hungary n.d. n.d. n.d. 0 1 1 2 3 6 n.d. – no data Source: Eurostat, 2010 (http://epp.eurostat.ec.europa.eu/portal) Microsoft Word - Timiras, Zait engl.     keywords: ecologic; food; market; n.d; products cache: sceco-53.pdf plain text: sceco-53.txt item: #373 of 425 id: sceco-54 author: Tutuianu, Ion title: The judicial system of credit banking in Moldova date: 2009-12-14 words: 3713 flesch: 44 summary: From the beginning, there were many requests for loans, many those in debt transforming their short term debts contracted from other banks or individuals in long 14 Ibidem,p. 389. 15 Ibidem, p.389-390 16 Gh. Having strong ties with banks and firms in Frankfurt am Main, and especially with the Rothschilds, the Daniel bank obtained the favour of the international finance taicooms, which allowed her to make big profitable business with the greal moldavian landowners and with the mercantes Banii de rezervă să fie întrbuinţaţi în formarea unei bănci de scont pentru înlesnirea neguţătorilor în înflorirea comerţului ».Textul integral în Cornelia Bodea, 1848 la români. keywords: bank; bankers; capital; credit; daniel; galbeni; ibidem; loans; moldavia; national; order cache: sceco-54.pdf plain text: sceco-54.txt item: #374 of 425 id: sceco-542 author: Gregán, Orsolya Gabriella title: ANALYSIS OF THE POSSIBLE IMPACT OF ROMANIAN AND HUNGARIAN UNIVERSITIES TO ECONOMIC DEVELOPMENT date: 2023-07-10 words: 4861 flesch: 41 summary: Figure 1 Tasks and stakeholders of entrepreneurial universities ( Based on the literature review and the available data, the research question was formulated as do entrepreneurial universities have a positive impact on the economic development of their regions in a lagged-behind area? keywords: development; education; entrepreneurial; european; innovation; journal; regions; research; technology; transfer; universities; university cache: sceco-542.pdf plain text: sceco-542.txt item: #375 of 425 id: sceco-544 author: Mutanda, Bronson; Chrispen, Maireva title: Towards a Cyber Resilient Banking System: Effectiveness of Cyber Fraud Risk Management Strategies Adopted by Commercial Banks in Zimbabwe date: 2023-07-10 words: 6662 flesch: 49 summary: Cyber Fraud Risk Management Cyber fraud risk identification, cyber fraud risk assessment, cyber fraud risk measurement, cyber fraud risk mitigation/risk management, and cyber fraud risk understanding are all essential components of managing cyber fraud risk, just like managing any other financial risk. 3: Types of Cyber Fraud Risks Reported in Commercial Banks in Zimbabwe From the bar graph above, 72.9% (35) of the respondents indicated that card cloning/ card fraud is the most frequently reported cyber fraud risk in Commercial banks of Zimbabwe, 10.4% (5) of the respondents cited phishing as the most frequently experienced cyber fraud, 6.3% (3) cited salami attack as the most frequently reported cyber fraud risk while 4.2% (2) and 6.3% (3) cited hacking and advance fee scams as most frequently reported cyber fraud risks respectively. keywords: banking; banks; card; commercial; cyber; cyber fraud; fraud; fraud risk; management; reserve; risk; risk management; strategies; systems; zimbabwe cache: sceco-544.pdf plain text: sceco-544.txt item: #376 of 425 id: sceco-545 author: Kwatra, Neetu title: DO GROSS NATIONAL SAVINGS AND GROSS CAPITAL FORMATION CONTRIBUTE TO OMAN’S ECONOMIC GROWTH? AN EMPIRICAL STUDY date: 2023-07-10 words: 3876 flesch: 61 summary: Those who have accumulated saving act as an engine for economic growth, saving stimulates fixed capital and the country can achieve high economic growth with sufficient savings. Keywords Gross domestic product; Gross National saving; Gross capital formation; cointegration; current; Economy JEL classification E1-General Aggregative models Introduction and literature review Gulf countries have experienced significant economic growth, primarily driven by the oil sector. keywords: capital; formation; gdp; gns; growth; saving cache: sceco-545.pdf plain text: sceco-545.txt item: #377 of 425 id: sceco-546 author: Cosmulese, Cristina Gabriela title: ROAD FREIGHT TRANSPORT ENTITIES DEALING WITH THE COVID-19 PANDEMIC date: 2023-07-10 words: 4904 flesch: 47 summary: Road freight transport is a critical component of the economy, both microeconomically and macroeconomically. Road freight transport transports a substantial proportion of freight (land transport -26% and logistic truck transport -35%), followed by sea, rail, inland canal, and air freight transport, which ranks last due to high costs (see SafeFleet, 2019). keywords: assets; average; covid-19; economic; employees; freight; model; number; pandemic; road; s.r.l; transport; turnover cache: sceco-546.pdf plain text: sceco-546.txt item: #378 of 425 id: sceco-547 author: Harja, Eugenia; Stângaciu, Oana-Ancuța; Măgirescu, Daniela title: SHARE OF THE POPULATION WITH HIGHER EDUCATION IN BACAU - RANK OF THE COUNTY IN ROMANIA date: 2023-07-10 words: 3806 flesch: 35 summary: Economics Edition, No 37, 2022 http://sceco.ub.ro 35 SHARE OF THE POPULATION WITH HIGHER EDUCATION IN BACAU - RANK OF THE COUNTY IN ROMANIA Eugenia Harja “Vasile Alecsandri” University of Bacău eugenia.harja@ub.ro Oana-Ancuța Stângaciu “Vasile Alecsandri” University of Bacău stangaciu@ub.ro Daniela Măgirescu Bacău County Statistics Office daniela.magirescu@bacau.insse.ro Abstract The present paper starts from the analysis of the degree of education in higher education in Romania in recent years and the highlighting of the gaps between the Member States of the European Union, with an emphasis on the existing imbalances between the different areas of the country. The last population census from the end of 2021 indicates for the North-East Region a proportion of only 14.6% of the population aged 20 and over who have completed higher education in the total population of this age group, being the last region in the country, but also from the EU. keywords: counties; county; education; figure; population; share; total cache: sceco-547.pdf plain text: sceco-547.txt item: #379 of 425 id: sceco-548 author: Stângaciu, Oana-Ancuța; Harja, Eugenia; Măgirescu, Daniela title: ANALYSIS BY COHORT OF THE BACCALAUREATE GRADUATES AND HIGHER STUDIES GRADUATES – TERRITORIAL DISPARITIES IN ROMANIA date: 2023-07-10 words: 3984 flesch: 43 summary: Evolution of bachelor's graduates in total baccalaureate graduates from 2015-2021, by cohorts In general, we would expect the evolution of graduates with a bachelor's degree to be in direct relation with the evolution of baccalaureate graduates, but in reality, this only manifests itself in the Bucharest-Ilfov Region. In the same good situation are the capital (2.48 times), Timiș county (over 2.2 times), Iași county (with +97% more graduates than those who took the baccalaureate), Brașov county (with + 44.4%), Dolj County (with +34.8%), Sibiu County (with +33.9%) and Constanța County (with +11.4%). keywords: baccalaureate graduates; bachelor; cohort; counties; county; graduates; number; region cache: sceco-548.pdf plain text: sceco-548.txt item: #380 of 425 id: sceco-55 author: Zait, Luminita title: The process of marketing management – between the management marketing activities and the operational marketing date: 2009-12-14 words: 3468 flesch: 27 summary: According to this author, marketing management process is reduced to the three phases with the related activities: 1.marketing planning (a set of objectives, evaluating opportunities, creating marketing strategies, developing marketing plans); 2. implementing marketing plans and programs; 3. controlling plans and marketing programs (measuring results, evaluating progress). Locating business management components of the marketing concept and levels of organizational structure in marketing management process defined by Wright. keywords: level; management; marketing; marketing management; process; strategic; structure cache: sceco-55.pdf plain text: sceco-55.txt item: #381 of 425 id: sceco-56 author: Feraru, Andreea title: The concept of knowledge and knowledge management in the Romanian business field date: 2009-12-14 words: 1831 flesch: 40 summary: Keywords: knowledge, explicit knowledge, tacit knowledge, knowledge economy, knowledge management, In a society dependent on information, but also a larger number of organizations (as an expression of increased communication and complexity of social relations), knowledge seems to be the only power that guarantees social progress, economic and democratic while not eroding. The concepts of knowledge and knowledge management have a significant position at the business level in Romania. keywords: economy; information; knowledge; management; organization cache: sceco-56.pdf plain text: sceco-56.txt item: #382 of 425 id: sceco-57 author: Bosie, Irina title: Taxation in Romania during transition date: 2010-12-15 words: 1775 flesch: 37 summary: It is important to indicate that the level of tax reduction has occurred as a result of reconsideration of tax policies promoted by the government and not as a result of declining production and gross domestic product collapse, as happened in Romania. A modern form of indirect tax called value added tax (VAT), appeared in 1993, the overall tax structure, replacing the tax on the movement of goods. keywords: countries; fiscal; policy; tax; taxes cache: sceco-57.pdf plain text: sceco-57.txt item: #383 of 425 id: sceco-58 author: Botez, Daniel title: Reading the New Standard ISA700 date: 2010-12-15 words: 2008 flesch: 25 summary: International Standard on Auditing (ISA) 700 Forming an opinion and reporting on financial statements” is one of them. This standard deals with the auditor's responsibility to form an opinion on the financial statements and determine the form and content of the auditor's report issued following an audit of financial statements. keywords: auditor; report; statements cache: sceco-58.pdf plain text: sceco-58.txt item: #384 of 425 id: sceco-59 author: Breuer, Adela; Lesconi Frumusanu, Mihaela; Ciurea, Jeanina; Rosu, Monica title: Improvement of Cost Calculation in Constructions – Application of the Standard Cost Method date: 2010-12-15 words: 3894 flesch: 26 summary: The application of the standard costs method requires the successive realization of the following works: calculation of standard cost and the calculus, follow up and reporting of deviations from standard costs; In order to respond to the management requirements in the control activity, the standard cost must be grounded on the knowledge of the real conditions of patrimonial unit. Chart of standard costs valid for 2010 - Estimate per categories of works - Foundation The following stage in the application of the method of standard cost is the establishment of the deviations from the standard set in the first part. keywords: calculation; cost; deviations; materials; standard; works cache: sceco-59.pdf plain text: sceco-59.txt item: #385 of 425 id: sceco-60 author: Busuioc-Witowschi, Irina title: Theories about the financial crises date: 2010-12-15 words: 3413 flesch: 44 summary: In the study of financial crisis, different models have been developed if one takes into consideration that the mechanisms which cause the crises are not fully known and their consequences are manifold. Hence, the banks can facilitate financial crises with the help of activities realized on the financial markets, they can influence the interest rates, the uncertainty on the market as well as the asset prices. keywords: banking; crises; economic; financial; information; risk; theory; uncertainty cache: sceco-60.pdf plain text: sceco-60.txt item: #386 of 425 id: sceco-61 author: Ciuraru-Andrica, Cristina; Oprisan, Elena title: „The Control” in View of International Accounting Regulation and Romanian Accounting Regulation date: 2010-12-15 words: 3188 flesch: 29 summary: “The control” in View of Romanian Accounting Regulation Studies and Scientific Researches - Economic Edition, no. 15, 2010 41 Romanian accounting regulations requires the parent company conditions that must be accomplished to exercise exclusive control over an entity (subsidiary): a) to own the majority of the voting rights (exclusive right control); b) to be a shareholder or a member of the entity and that the majority of members of the administration, management and supervision that have accomplished these functions during the financial year, during the previous financial year and until the annual consolidated financial statements, to be appointed only as a result of exercising its voting rights (exclusive fact control); c) to be a shareholder or a associates of the entity and to be the only one that holds control over the majority of the voting rights or because of an agreement with over shareholders or associates (exclusive contractual or statutory control); d) to be a shareholder or an associate of the subsidiary and to have the right to exercise a notable influence over it, under a contract signed with the concerned entity or a clause in the memorandum or subsidiary status if applicable law permits such contracts or clauses (exclusive contractual or statutory control); e) to have the power to exercise or to effectively exercise a notable influence or control over a subsidiary (exclusive right control); f) to be a shareholder or an associate of the subsidiary and to have the power to appoint or remove the majority of the subsidiaries administration, management and supervision members (exclusive fact control); g) to rule on an unified basis the parent company and its subsidiary (any of the three types of exclusive control). In literature, exclusive control knows several forms of exercise: exclusive right control and exclusive fact control. keywords: control; entity; parent; rights; subsidiary; voting cache: sceco-61.pdf plain text: sceco-61.txt item: #387 of 425 id: sceco-62 author: Deju, Mihai; Dragomirescu, Simona title: Efficient stocks administration in the frame of the present economic crisis date: 2010-12-15 words: 2117 flesch: 34 summary: If the lack of stock affects the internal demand, the consequences may reach to technical unemployment, the rupture cost being proportional to stock lack period; surpass cost intervenes if the enterprise disposes of stocks bigger than supply capacity; Under normal activity conditions, the most important among the stocking costs is the lack of stock cost. Conclusions Under the present crisis conditions, in order to surpass the difficult period and with the purpose of attracting liquidities and diminishing stocks generating costs, the companies should try to apply the “sell what you have” principle launched by DELL Company and applied with success by many other companies. keywords: administration; companies; cost; demand; stock; supply cache: sceco-62.pdf plain text: sceco-62.txt item: #388 of 425 id: sceco-63 author: Enachi, Mihaela title: XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations date: 2010-12-15 words: 2916 flesch: 28 summary: Implementing XBRL language in Romania It is known the fact that in Romania the electronic communication of financial-accounting information in a pre-defined form is partly allowed (only for some components of the financial statements), and it goes in this form to the local financial administrations or general directorates of public finances. M41 The coming out and the development of the XBRL language XBRL language initiator is Charles Hoffman, who in April 1998, as a member of American Institute of Certified Public Accountants (AICPA) and manager of Knight, Vale & Gregory in Tacoma, Washington, investigated how the XML (eXtensible Markup Language), a standard used in the exchange of structured documents over the Internet, can be used for electronic reporting of financial information, beginning to develop financial statements prototypes using this standard. keywords: accounting; information; international; language; organizations; reporting; xbrl cache: sceco-63.pdf plain text: sceco-63.txt item: #389 of 425 id: sceco-64 author: Ene, Dumitru title: Correlation Cost - Performance in Terms of Management Accounting date: 2010-12-15 words: 2640 flesch: 31 summary: The new performance indicators are classified into three categories: -indicators to measure performance; -indicators of management performance; -indicators tracking action plans and progress. Measure performance indicators assess the result of activities or processes being addressed in existing information systems, integrated in a multi-vision: the unit cost of an inducer, the average waiting time, customer satisfaction rate, etc.. Management performance indicators are defined by means of quality management tools aimed at detecting the causes of failure. keywords: accounting; cost; management; performance; system; value cache: sceco-64.pdf plain text: sceco-64.txt item: #390 of 425 id: sceco-65 author: Guni, Claudia title: Interdependencies Between the Capital Market and the Monetary Policy Decisions date: 2010-12-15 words: 2384 flesch: 46 summary: Key words Capital market, monetary policy, stocks, bonds, interest rates JEL Code: E50, O16 Monetary policy influences the function of the capital markets. Market interest rates are determined by the inter-temporal shunting between real active interest rates (for credits) and passive interest rates (for deposits), and by the predictions regarding inflation. keywords: interest; policy; rates; stock cache: sceco-65.pdf plain text: sceco-65.txt item: #391 of 425 id: sceco-66 author: Ilut, Bogdan title: The Impact of the European Integration Process on the Banking System – an Overview date: 2010-12-15 words: 3071 flesch: 46 summary: This is possible because on the one hand the de- concentration that comes natural as a side effect of increase competition on open market in 3 Dermine, J., (2006) European banking integration: Don’t put the cart before the horse, in: Financial Institutions, Markets and Money 15, 57–106. EU RO A d op tio n EU RO A d op tio n Studies and Scientific Researches - Economic Edition, no. 15, 2010 66 the traditional loan business and on the other hand is offset by the tendency of concentration that characterises non-traditional banking activities4. 7. Dermine, J., (2006) European banking integration: Don’t put the cart before the horse, in: Financial Institutions, Markets and Money 15, 57–106. 8. keywords: banking; banks; european; integration; sector; system; union cache: sceco-66.pdf plain text: sceco-66.txt item: #392 of 425 id: sceco-67 author: Ivas, Lilia title: Small Business Financing – an Economic Growth Stimulator date: 2010-12-15 words: 3129 flesch: 58 summary: The new phenomenon of private business was very hard to assimilate. The State suddenly began to take interest in most of private business activity. keywords: business; credit; crisis; moldova; money; percent; problems cache: sceco-67.pdf plain text: sceco-67.txt item: #393 of 425 id: sceco-68 author: Manea, Marinela; Dragoi, Elena title: Depreciation Test of Fixed Assets – Necessity, Indices of Value Loss, Certainty and Frequency of Assessment Evaluation date: 2010-12-15 words: 3413 flesch: 40 summary: Following this comparison, are resulting two situations: finding some valuable pluses between asset value and input value, which in application of the principle of prudence, there were no record in the accounts; the discovery of weaknesses of value between asset value and input value of property is recorded in the accounts as an exceptional depreciation when depreciation was irreversible or was a provision when impairment was reversible, caused by factors such as: a. the emergence of a moral wear that was not taken into account at depreciation; b. overstatement of fixed assets by applying inappropriate factors when assessing their c. Their lack of utility for the enterprise, The company leaves the assessment signals a possible loss of value by observing the IAS 36 considers mandatory annual investigation, all indications of such depreciation “at each reporting date, the entities will check if there are indications of asset impairment. keywords: asset; depreciation; impairment; market; use; value cache: sceco-68.pdf plain text: sceco-68.txt item: #394 of 425 id: sceco-69 author: Manea, Marinela; Stefan, Veronica title: Accounting Practices Regarding the Non-Current Assets Held for Sale date: 2010-12-15 words: 4989 flesch: 42 summary: The requirements connected to the recognition are established: -72 of IAS 16, revised in 2003 for tangible non-current assets; -117 of IAS 38, revised in 2004 for intangible non-current assets. Where the assets will be disposed together in a unique transaction, they will be treated as disposal group, the evaluation basis for non-current assets classified as held for sale must be applied to the group as an ensemble. keywords: assets; book value; costs; group; sale; value cache: sceco-69.pdf plain text: sceco-69.txt item: #395 of 425 id: sceco-70 author: Bucur, Andreea title: EMU – “Optimum” or “Viable” Currency Area? date: 2012-12-07 words: 2458 flesch: 42 summary: One of the advantages of creating the euro zone is related to the necessity to complete the single market with a common currency and thus eliminate the exchange rate fluctuations, reduce risks related to trade and to investment transactions, and eliminate conversion costs                                                              6 Cerna, S. (2006), Teoria zonelor monetare optime, West University Publishing House, p.81 7 Vinals, J. (1996), European monetary integration: A narrow or a wide EMU?, European Economic Review, Volume 40, Issues 3-5, pp.1103-1109 8 European Institute of Romania (2005), Uniunea Economică şi Monetară, Seria Micromonografii – Politici Europene, pp.6-7 and increase transfer speed of monetary flows. Also, the two economists believes that there is a “block of Northern Europe” consists of Austria, Belgium, Denmark, France, Germany and Netherlands, countries that generally meet symmetric shocks, hypothesis from which the authors derived the idea of European monetary unification in “two speeds”, i.e. the so- called “differentiated integration”. keywords: area; currency; currency area; economic; european; monetary; optimum cache: sceco-70.pdf plain text: sceco-70.txt item: #396 of 425 id: sceco-71 author: Harja, Eugenia; Stangaciu, Ancuta title: Statistical analysis of trade relations of Romania with the EU member states date: 2012-12-07 words: 2322 flesch: 53 summary: Source: processing by the TEMPO-Online Other areas from where Romania imports goods have a less share, between 0,4% and 1,3% of the total, at the same time these states exported towards Romania goods having a value between 0,4 and 1,3 bil Euro: Spain – 1.260 mil Euro, meaning 3,2% of the total imports from the comunity market, Belgium – 1.136 mil Euro ( 2,8%), Slovakia – 944 mil. 35 mil Euro (0,11%) and Lithuania – 36 mil Euro ( 0,11%) Netherlands 4,4% United  Kingdom 4,5% Bulgaria 5,1% Hungary 8,0% Other state 23,3% France 10,5% Italy 18,0% Germany 26,2%   Figure 2. keywords: euro; mil; romania cache: sceco-71.pdf plain text: sceco-71.txt item: #397 of 425 id: sceco-72 author: Stangaciu, Ancuta title: A regional perspective on the spatial concentration in Romania’s international trade in 2011 date: 2012-12-07 words: 1814 flesch: 40 summary: In order to express in figures this phenomenon of international trade spatial concentration in of omania. After analyzing figures 2 and 4, we can notice that 52.6% of the total amount of exports, and 61.5% of the total amount of imports, were recorded in only 3 regions; thus, we may ask if there is a spatial concentration of the foreign trade into certain regions of the country. keywords: euro; imports; region; trade cache: sceco-72.pdf plain text: sceco-72.txt item: #398 of 425 id: sceco-73 author: Tutuianu, Ion title: Chambers of work - steps in the development of labor law date: 2012-12-07 words: 2589 flesch: 41 summary: The first proposal for the founding of labor rooms in Romania, a find made in the Socialist Party's electoral program, presented at Conference 23 to 26 May 1919, who see their role in resolving disagreements between labor and capital3. With a budget from employee contributions, without any material aid from the state or employers, lack of autonomy, work rooms became institutions that was hard to find some organs hybrid character, socially useless, unsustainable.11 The idea was not abandoned and in 1932, DR Ioanitescu, as labor minister, drafted a new project, eliminating the parity principle is adopted became law on 11 October 1932 and in 1933 work rooms were set up12 As a first prerogative prescribed by law for labor rooms, consist of notification higher authorities about the situation of workersand to the officials private and craftsmen. keywords: bucurești; institutions; labor; law; muncii; new; rooms; work; workers cache: sceco-73.pdf plain text: sceco-73.txt item: #399 of 425 id: sceco-74 author: Tutuianu, Ion title: Legal regulation of the obligations in old romanian law, greek and roman date: 2012-12-07 words: 2543 flesch: 50 summary: For the execution of the channels, temples, roads, works contract was used. As Greek law, Roman contracts are characterized by a rigorous formalism. keywords: contract; creditor; debtor; law; money; person; roman cache: sceco-74.pdf plain text: sceco-74.txt item: #400 of 425 id: sceco-75 author: Bucur, Andreea; Sambotin, Stefan title: On money as an institution and medium of exchange date: 2012-12-07 words: 3359 flesch: 46 summary: Money as a medium of exchange Most people do not spend much wondering What is money?, the main concern regarding the amount of currency held and ways to enhance it. In an exchange economy, money in the different forms (coins, paper currency, currency or scriptural account, electronic money), is the only instrument used in the transactions, the only means used to acquire goods and services, while serving to regulate the exchange. keywords: currency; exchange; goods; individuals; medium; money; people; society cache: sceco-75.pdf plain text: sceco-75.txt item: #401 of 425 id: sceco-76 author: Ciuraru-Andrica, Cristina title: Romanian welfare state between excess and failure date: 2012-12-07 words: 2488 flesch: 42 summary: Social assistance expenditure in public budget vs. social assistance expenditure (in public and local budgets) in billion lei, right scale The source: www.businessday.ro This situation makes us wonder whether such an increase is realistic or hide the abuses and intolerable business interests. Key words: Welfare state, social assistance, the exceess of the welfare state, the failure of the welfare state 1. keywords: assistance; social; state; welfare cache: sceco-76.pdf plain text: sceco-76.txt item: #402 of 425 id: sceco-77 author: Deju, Mihai title: Contributions of Bacău to the economic literature and culture – The life and work of Professor Vasile Pătruţ date: 2012-12-07 words: 3168 flesch: 34 summary: Over the years, the scientific research activity of Professor Vasile Pătruţ has resulted in the development of many works and studies published in publishing houses or journals, textbooks, for economic high schools or for economic higher education. Since 1997, at the public University of Bacău, the economic education has diversified, and a new specialization, “Accounting and Managerial Informatics”, was set up by the initiative of Professor Vasile Pătruţ. keywords: accounting; bacău; economic; education; pătruţ; school; vasile cache: sceco-77.pdf plain text: sceco-77.txt item: #403 of 425 id: sceco-78 author: Deju, Mihai title: Consolidated Financial Statements – in IAS 27 perspective date: 2012-12-07 words: 2695 flesch: 30 summary: Key-words International Accounting Standards, IAS 27, consolidated financial statements JEL Code: M41 The preparation and publication of the consolidated financial statements has been the subject of settlement by the Committee for International Accounting Standards (IAS) since 1976 with the publication IAS 3 “Consolidated financial statements” which was replaced in 1989 with IAS 27 “Consolidated financial statements and accounting of investments in subsidiaries”. “Interests which do not control in consolidated financial statements” and the Declaration FASB no. 161 keywords: company; result; statements cache: sceco-78.pdf plain text: sceco-78.txt item: #404 of 425 id: sceco-79 author: Ionescu, Cristian title: Macro-prudentiality and financial stability date: 2012-12-07 words: 3184 flesch: 30 summary: Macro-prudential measures are regulatory policies that have the objective of reducing the systemic risks, to ensure stability of the financial system as whole against internal and external shocks, and ensure that it continues to function efficiently. This is a pragmatic approach, as macro-prudential measures reduce risks at the microeconomic level and because some of the micro-prudential measures are macro-prudential instruments when aiming to address systemic risks. keywords: basel; capital; crisis; macro; measures; policy; prudential; regulation; risk cache: sceco-79.pdf plain text: sceco-79.txt item: #405 of 425 id: sceco-80 author: Ionescu, Cristian title: Micro-prudentiality and financial stability date: 2012-12-07 words: 3834 flesch: 35 summary: Woolford I. (2011), Implementation of Basel III capital adequacy requirements in New Zealand, Reserve Bank of New Zealand This framework involves two consequences: a) the banking sector is exposed to a maturity mismatch (the term on which liquid units invest their liquidity is shorter than the term on which illiquid units borrow; the reallocation of the financial resources from one sector to the other involves mismatch of maturities for the banking system in the form of liquidity risk); b) the banking industry is leveraged (banks borrow money from liquid sectors and lend the money to illiquid sectors; therefore, a high leverage increases the impact of the liquidity problem, both on an individual and a system levels. keywords: bank; banking; basel; capital; credit; iii; liquidity; risk cache: sceco-80.pdf plain text: sceco-80.txt item: #406 of 425 id: sceco-81 author: Pacurari, Doina title: Taxation of income from tourists’ accommodation: case of Romanian boarding houses date: 2012-12-07 words: 2813 flesch: 45 summary: Besides profit tax and income tax, like direct taxes, the value added tax and the local taxes and fees, such as accommodation fee, are added. The Table 1 presents synthetically the rules for the taxation of boarding house incomes: Table no.1. keywords: accommodation; boarding; income; tax; taxation; tourist cache: sceco-81.pdf plain text: sceco-81.txt item: #407 of 425 id: sceco-82 author: Postolache (Males), Daniela title: Accounting Practice and Intelligent Technologies date: 2012-12-07 words: 2266 flesch: 12 summary: Intelligent accounting information system According to Negnevitsky5, technologies can be considered as intelligent when they are able to achieve human level of performance in some aspects of knowledge processing. The typology of intelligent accounting information systems can be established in view of the main functions of accounting to substantiate decision making, as follows: • intelligent accounting information systems for organizing, recording and processing of data, information, knowledge and recommendations regarding economic phenomena and processes; • intelligent accounting information systems for observation, information, knowledge and learning support; • intelligent accounting information systems for internal control and audit support; • intelligent accounting information systems for economic litigations support; • intelligent accounting information support in forecasting management. keywords: accounting; accounting information; information; information systems; knowledge; management; systems; technologies cache: sceco-82.pdf plain text: sceco-82.txt item: #408 of 425 id: sceco-83 author: Rotila, Aristita title: Cash Advance Accounting: Accounting Regulations and Practices date: 2012-12-07 words: 3646 flesch: 45 summary: Therefore, in our opinion, at least the following aspects are to be taken into consideration: the exchange rate used for the conversion in lei of payments done in the foreign currency that were paid from cash advances with the occasion of the assessment for accounting the justification (reimbursement) of these payments and also, the influence of the exchange rate on the information presented in the financial statements; the presentation in the financial statements of the amounts, representing cash advances offered according to law and which were not settled until the date of the balance; the content of the accounting structure, called cash advance, or, in other terms, the determination of the cash advances and the account reserved for their registration. Also, from the operating rule of the account 542 “Cash advances” results that are recorded in this account, among others, in debit the “favorable foreign exchange differences related to foreign currency cash advances recorded at the end of the month and of the year (765)”, and in credit the “unfavorable foreign exchange differences related to foreign currency cash advances, registered at the end of the month and of the year or the liquidation thereof (665).” keywords: accounting; cash; cash advances; exchange rate; expenses cache: sceco-83.pdf plain text: sceco-83.txt item: #409 of 425 id: sceco-84 author: Sambotin, Stefan; Bucur, Andreea title: The National Bank of Romania monetary policy characteristics in addition to the current financial crisis date: 2012-12-07 words: 3772 flesch: 35 summary: Monetary policy meets an important role in preventing and managing financial crises, especially given that most central banks in the world have taken explicit price stability as primary objective, in the context of the globalization of markets, development of non-bank financial intermediation and financial innovation. At the same time with financial crisis in July 2007 a part of these conditions has disappeared. keywords: bank; banking; capital; central; credit; crisis; foreign; policy; romanian; system cache: sceco-84.pdf plain text: sceco-84.txt item: #410 of 425 id: sceco-85 author: Tanasa, Florentin; Prodan, Doina title: Similarities and disparities between Romanian individual and consolidated financial group statements date: 2012-12-07 words: 3786 flesch: 26 summary: Annual financial statements for entities applying accounting regulations harmonized with EU directives and international standards, approved by order of the Ministry of Finance, are composed of the following synthetic documents3: - for companies that exceed 2 of the size criteria at the balance sheet’s date and for listed companies - financial statements with 5 components: balance sheet, income statement, statement of changes in equity, cash flow statement, notes to the financial statements (according to 3055/2009); - if 2 of the size criteria are not exceeded - financial statements with 3 components: abridged balance sheets, profit and loss account and notes to the abridged annual financial statements simplified (as 3055/2009); - peoplewho recorded low assets and turnover values in the previous financial year- abridged financial statements with 2 components: abridged balance sheets and abridged profit and loss account (under OMPF 2239/2011). Appearance of consolidated financial statements is intrinsically linked to certain concepts, such as group, control, the perimeter of consolidation, percentages of interests, methods of consolidation, or restatements. keywords: accounting; balance; cash; consolidated; financial; ias; income; reporting; statements; tax cache: sceco-85.pdf plain text: sceco-85.txt item: #411 of 425 id: sceco-86 author: Ciucescu, Nicoleta title: Financial Resources of NGOs date: 2012-12-07 words: 3669 flesch: 42 summary: Other economic units established as non-profit organizations are not exempted from income tax, being repealed the provision after the entry in force of the Government Emergency Ordinance no. 217/1999 under which associations anf foundations are profit tax exempted if they use at least 80% of the revenue to achieve the main purpose for wich they were established. b) Companies According to article 47 of the Government Ordinance no. 26/2000, associations and foundations may establish companies. The obligation to pay is provided in statute of non-profit organization as follows: keywords: activities; foundations; funding; ngos; non; profit; public cache: sceco-86.pdf plain text: sceco-86.txt item: #412 of 425 id: sceco-87 author: Drob, Catalin title: Overview about project planning date: 2012-12-07 words: 1737 flesch: 48 summary: There are some theories and standards regarding project management that have proposed different approach regarding project planning. Conclusion Many authors are agreed that project planning is the key element for project success. keywords: management; planning; project cache: sceco-87.pdf plain text: sceco-87.txt item: #413 of 425 id: sceco-88 author: Epuran, Gheorghe; Zait, Luminita; Nichifor, Bogdan; Timiras, Laura title: Predisposing factors and barriers in the absorption of EU funds - conceptual and operational aspects date: 2012-12-07 words: 2986 flesch: 29 summary: The distribution of research units by sector, depending on when the interest for the EU funds absorption came, shows the following (Figure 1):  most units in agriculture (70.11%) and livestock (66.67%) mentioned as time for interest to the absorption of EU funds post-accession period; Berica, C., - Factors that influence the low rate of Structural funds absorption in Romania, CES Working Papers, vol II, issue 4, 2010. keywords: absorption; accession; funds; projects; units cache: sceco-88.pdf plain text: sceco-88.txt item: #414 of 425 id: sceco-89 author: Haidau, Simona title: Preliminary aspects of a qualitative research projection date: 2012-12-07 words: 1855 flesch: 24 summary: Thus, for each theme will determine topics as:  known vectors of communication; advertising or public relations; differences existing between the two techniques of communication: advertising, public relations; motivation by election advertising as communication techniques; motivating choosing public relations as a means of communication;  concept of public relations; strengths and weaknesses of public relations activity; frequency of calls to the public relations activity; public relations activity with its own forces or by resorting to specialized people outside the organization; favorable conditions by implementation of the public relations system (to gain confidence; to communicate and transmit messages reliably with regard to activities, initiatives, projects under the participatory citizenship, solidarity and altruistically; to maintain a close relationship with the public to achieve the objectives ==> donor-recipient relationship; in order to raise funds and volunteers; for promotion - public opinion aware about the importance of nongovernmental organizations activities; for creating, maintaining and improving the image of nongovernmental organizations); advantages and disadvantages of implementing public relations fields nongovernmental organizations;  public relations techniques known; views on a variety of public relations techniques available to them; the order preference regarding public relations techniques used; nongovernmental organizations preferences for certain public relations techniques based on goals formulated;  internal variables: people age from the level of nongovernmental organizations management; efficiency of financial, material and time consumption; possibility of using various media channels; external variables: sociodemographic (age, sex, marital status, occupation, residence, education level, social class and income groups of population, lifestyle) natural; cultural; technology; political and legislative. Research objectives that will lead to achieving the proposed goal are:  knowledge of nongovernmental organizations views on the importance of the communication process with target audience;  identify the knowledge and opinions nongovernmental organizations towards public relations programs and campaigns;  knowledge of nongovernmental organizations views on public relations techniques at witch can call;  knowledge of the decisional variables nongovernmental organizations in selecting programs and public relations campaigns. 2.2. keywords: interview; organizations; public; relations; research cache: sceco-89.pdf plain text: sceco-89.txt item: #415 of 425 id: sceco-9 author: Botez, Daniel title: CHALLENGES OF INTERNATIONAL STANDARDS ON AUDITING IN GLOBAL CRISIS CONTEXT date: 2008-12-17 words: 3126 flesch: 35 summary: The following matters are particularly important for preparers and auditors in considering fair value accounting estimates: • Studies and scientific researches Edition: Economics, no. 13 (2008) Challenges of international standards on auditing in global crisis context 15 In auditing fair value accounting estimates, therefore, the auditor may need to consider whether the circumstances give rise to increased fraud risks. keywords: audit; auditor; evidence; isa; standards; value cache: sceco-9.pdf plain text: sceco-9.txt item: #416 of 425 id: sceco-90 author: Iacob, Vladut title: Theoretical outline of supplier relationship management in conditions of economic uncertainty date: 2012-12-07 words: 4369 flesch: 40 summary: Outlines of the concept of Supplier relationship management (SRM) Defined as new category of solutions that enable manufacturers to optimize their relationships and expenses with suppliers (ITIL, 2001), supplier relationship management (SRM) is a relatively new term business since 1980, although before that time relations suppliers were explained either by 'logistics' and' joint operations or by similar expressions. Theoretical outline of supplier relationship management in conditions of economic uncertainty Phd. keywords: business; chain; commitment; http://www; information; management; partnership; pdf; relationship; srm; supplier; supply; time cache: sceco-90.pdf plain text: sceco-90.txt item: #417 of 425 id: sceco-91 author: Mironescu, Roxana; Feraru, Andreea title: E.U.’s Strategy of Building a Knowledge Economy date: 2012-12-07 words: 2354 flesch: 43 summary: Knowledge economy is a new concept, a new kind of economy. Develop knowledge based economy: including promoting innovation and development of a competitive business background; 3. keywords: development; economy; european; knowledge; lisbon; romania; strategy cache: sceco-91.pdf plain text: sceco-91.txt item: #418 of 425 id: sceco-92 author: Olariu, Ioana title: Integration of mathematical models in marketing theory and practice date: 2012-12-07 words: 2549 flesch: 33 summary: Towards scientific research, aimed mainly investigate causality, building marketing models have an additional intrinsic orientation action, pursuing the knowledge acquired in solving specific problems. Integration of mathematical models in marketing theory and practice Ioana Olariu,AssistantProfessor PhD Student, University“Vasile Alecsandri” of Bacău, Romania Abstract This article is a theoretical approach on the main mathematical models used in marketing practice. keywords: data; decision; information; marketing; models; problem; system cache: sceco-92.pdf plain text: sceco-92.txt item: #419 of 425 id: sceco-93 author: Olariu, Ioana title: Implications of the main mathematical methods on marketing decision making process date: 2012-12-07 words: 1592 flesch: 39 summary: Implications of the main mathematical methods on marketing decision making process Ioana Olariu, Assistant Professor PhD Student, University “Vasile Alecsandri” of Bacău, Romania Abstract Decision analysis incorporates both the awareness of decision makers, which is located between total confidence and total ignorance and action values assigned to outcomes variants, meaning decision makers preferences. Decision analysis is the procedural and formal logic highlights include decision makers a situation and a number of techniques that determine the selection of a solution which solves the problem. keywords: decision; information; making; marketing; method cache: sceco-93.pdf plain text: sceco-93.txt item: #420 of 425 id: sceco-94 author: Prihoanca, Diana title: Importance of database for direct marketing campaigns date: 2012-12-07 words: 2094 flesch: 45 summary: Keywords: direct marketing, direct marketing campaign, database, customers JEL Code: M 39 Direct marketing is implementation, registration, analysis and planned tracking of clients behaviors regarding the response directly to a time frame to get future marketing strategies, to develop long-term customer loyalty and to ensure continuity of business development.”1 Use of the databases in campaigns of direct marketing involves achieving specific objectives: - the correct orientation of the campaign by defining more precisely the target group of clients; - identification of the firm's strategic customers by building the profile of the customer and the identification of all reviews that match this profile; - optimisation of direct communication through the use of direct marketing techniques and promotional messages in relation to the profile of clients; - the creation of a long-term relationships with our customers through the information necessary to start and maintain held dialogue with them; - ensure the necessary support for the activities of marketing, through the data contained can be behavioral profiles as well as modeling and forecasting the behaviour of buying and consumer reviews; - design and implement direct marketing campaigns by creating a controlled environment characterized by the use of mechanisms, instruments and procedures of coordonation and evaluation of their efficiency The starting point of the creation of a database is the two sides that characterizes the essential: the marketing (defines the content, structure and use) and the technical side (defines the procedures for the management of the database) and the objectives pursued by building it. keywords: campaigns; customers; database; management; marketing; publishing cache: sceco-94.pdf plain text: sceco-94.txt item: #421 of 425 id: sceco-95 author: Sarbu, Ion; Duta, Sergiu title: Managing The Process Of European Integration Of Small And Average-Sized Companies In Today’s Economy date: 2012-12-07 words: 2394 flesch: 38 summary: Cutting off the role and functions of the market within the general mechanism of national economy, especially by extra-economic means and tools, has brought along serious malfunctions and distortions between branches, sub-branches, and economic companies. Country Small companies Average-sized companies 1 keywords: average; business; companies; development; economy; production cache: sceco-95.pdf plain text: sceco-95.txt item: #422 of 425 id: sceco-96 author: Trofin, Maria title: Entrepreneur: between the old and the new. Portrait of Romanian entrepreneur date: 2012-12-07 words: 5732 flesch: 36 summary: Portrait of Romanian entrepreneur Maria Irina Trofin (căs. Dromereschi), Technical College „Anghel Saligny” Bacău, România Abstract Difficult to capture in precise strokes of a definition of entrepreneur is not only linguistic but also chronological connotations. Entrepreneur or business leader or intraprenor, designer or manager, are all hats of entrepreneurship or a mood that is creating new business at risk pressure to obtain the expected profit. keywords: action; business; casson; education; entrepreneurship; individuals; information; knowledge; level; mises; new; process; schumpeter; theory; time cache: sceco-96.pdf plain text: sceco-96.txt item: #423 of 425 id: sceco-97 author: Timiras, Laura title: Specific elements of communication on agri-food products resulting from EU legislation date: 2012-12-07 words: 3415 flesch: 35 summary: Labeling of agri-food products According to EU regulations1 are considered information about food products all information provided to consumers through labeling, accompanying documents or other means, including modern technology tools or verbal communication with regard to food product. Health claims can be shown on the label of food products (including food supplements) on the basis of scientific evaluation carried out by the European Food Safety Authority.6 EU regulations7 who aimed at agri-food products containing genetically modified organisms (GMOs) states that they will be labeled with the words: This product contains                                                              3 Council Regulation (EC) keywords: council; european; food; products cache: sceco-97.pdf plain text: sceco-97.txt item: #424 of 425 id: sceco-98 author: Marian, Gabriela title: Considerations Regarding Calculation Cost in the Machine Building Industry date: 2010-12-15 words: 1295 flesch: 13 summary: Keywords Diagnosis, standard cost, direct costs, fixed overhead charges, variable overhead charges. Most times, the analytical procedures applied by analysts involves the use of financial indicators relevant for understanding of the latest events and of the financial condition of the business and the tackle of financial statements of the user's perspective. keywords: analysis; costs; performance; production cache: sceco-98.pdf plain text: sceco-98.txt item: #425 of 425 id: sceco-99 author: Mironiuc, Marinela; Robu, Mihaela; Robu, Ion title: The Discriminant Analysis: an Exploratory Study Concerning the Degree of Financial Autonomy of Companies in the Context of the Romanian Business Environment date: 2010-12-15 words: 4599 flesch: 50 summary: For the year 2007, The rate of financial profitability (Rnet/OC) and The degree of debt (Dtot/OC) largely determine the classification of the companies in the three established categories (the coefficient of 2.56, associated to maximum values of the Rnet/OC ratio, contributes to including the companies in categories with high financial autonomy, while the coefficient of 2.43, associated to Dtot/OC, determines the inclusion in a group with low financial autonomy). Microsoft Word - Apostoaie Constantin Marius_eng.doc The Discriminant Analysis: an Exploratory Study Concerning the Degree of Financial Autonomy of Companies in the Context of the Romanian Business Environment Marilena Mironiuc, Mihaela-Alina Robu, Ioan-Bogdan Robu, Abstract This study aims at analyzing the evolution of financial autonomy on a sample of 80 companies quoted in the Bucharest Stock Exchange, between 2006-2008. keywords: autonomy; capital; companies; company; dtot; elasticity; financing cache: sceco-99.pdf plain text: sceco-99.txt