451 research outputs found
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PUBLIC SECTOR - CONCEPTUAL ELEMENTS, IMPLICATIONS IN ECONOMIC AND SOCIAL LIFE
The public economy, branch of economic science analyses the state, as economic actor; its field of research interacts with investigations of other areas of economic science (monetary, international trade, market organization etc.). The state has experienced various stages of manifestation of its role in the economy, against the changes in society, which led to either an increase in its intervention, to regulate market phenomena, the recovery of economic activity in times of crisis, or to its decline against the modernization of the economies of industrialized countries, the increase of the role of entrepreneurs, technological progress. 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).nThe 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
LABOR PRODUCTIVITY GROWTH IN THE EU - GAP AMONG THE MEMBER STATES
In our endeavor to analyze the labor productivity gap among the member states for the period 2000-2015, we started by assessing, on territorial profile, the indicators pertaining to descriptive statistics and the results of the hierarchical cluster analysis. In order to highlight the convergence of labor productivity growth in the EU28, two regression equations have been drawn up, in which the independent variable was labor productivity in 2000, and the dependent variable was the dynamics of the indicator registered in 2015 compared to 2000, respectively its value at the end of the period subjected to the analysis
RECENT EVOLUTION OF MARKET RESEARCH AND PUBLIC OPINION POLLING BUSINESS IN THE EU COUNTRIES
The purpose of this paper is to highlight the evolution of the market research and public opinion polling business in the EU countries in recent years (after 2010). Using the Turnover or gross premiums written indicator, it was found that the analyzed business experienced an upward trend over the period 2010-2015, but not for all EU countries, some of them experiencing decreasing of the indicator. At the same time, parallel with the increase of the Turnover or gross premiums written at the level of the EU, there was a slight decrease of the number of enterprises and number of persons employed in the market research and the public polling activity, a decrease which was more pronounced at the level of the old EU Member States. The paper also seeks to highlight the link between the macroeconomic outcomes and market size of market research and public opinion polling across EU countries, noting the existence of a direct and strong relationship between Gross domestic product and Turnover or gross premiums Written both at EU-28 level and by categories of old and new member states. The analysis was based on official statistical data provided by Eurostat
LOOKING FOR THE BEST SLOGAN: AN ANALYSIS OF THE SLOGANS OF THE 2016 ROMANIAN PARLIAMENTARY CAMPAIGN
The paper investigates the slogans released by political parties during the elections for the Romanian Parliament in 2016, by addressing the way they have been perceived by both political analysts and students enrolled in communication programs. We aim to see how two different target audience evaluate the slogans and how they refer to them. Also, we are interested to see what the students remember about the slogans after six months after the end of the campaign, in order to explore if their memories about the slogans had any connection with the political analysts comments made during the elections
MEASURING GROCERY STORES SERVICE QUALITY IN INDONESIA: A RETAIL SERVICE QUALITY SCALE APPROACH
The growing number of modern grocery stores in Indonesia is a challenge for each grocery store to maintain and increase their number of consumers. The success of maintaining and improving service quality will affect long-term profitability and business sustainability. Therefore, in this study, we examined consumer perceptions of service quality in one of modern grocery stores in Indonesia. Data were collected from 387 consumers of grocery stores in Jakarta, Bogor, Depok, Bekasi, Cibubur, and Subang. Structural Equation Modeling (SEM) through Maximum likelihood and Bayesian estimation was employed to analyze the data. The finding indicated that the five indicators of the retail service quality scale consisting of physical aspects, reliability, personal interactions, problem solving and policies provided valid multi-item instruments in measuring consumer perceptions of service quality in grocery stores
EUROPEAN REQUIREMENTS REGARDING THE AUDIT REPORTING
In recent years, reporting requirements on the statutory audit have been revised and amended to increase the audit report’s communication value. In addition to the stipulations of the International Auditing Standards Package on reporting, revised and enforceable on 15 December 2016, the European Union issued the Directive 2014/56 / EU amending Directive 2006/43 / EC on statutory audits of annual financial statements and consolidated financial statements and EU Regulation no. 537/2014 on specific requirements for the statutory audit of public interest entities, both of which were published on the same date, June 17, 2014 and with the same application deadline, June 17, 2016. These normative acts foresee increased requirements for the reporting procedure in the statutory audit. Thus, the Directive provides for additional content requirements for the audit report, and the regulation requires additional information in the report but also the issuance and provision of other reports by the auditor: report to the audit committee of the public interest entity; In some cases, a report to the public-interest entity\u27s supervisory authority or to the auditor\u27s supervisory authority, and a transparency report published annually on the auditor\u27s website. Our article details this information with direct reference to the content of these European official documents
SUPPLY CHAIN ANALYSIS AND PERFORMANCE ASSESSMENT OF SME FISHERIES CLUSTERS
Study of SME in Indonesia related with business networks and performance in these business organizations. In many cases, regional administration in Indonesia develops SME business network in the form of clusters. This study analyzes SME fisheries clusters with supply chain analysis. We also develop performance assessment of SME fisheries cluster by using multivariate model. This study involves 62 SMEs in Sragen, Central Java Indonesia. Those SMEs includes in fisheries cluster in the area. Our findings show that SME fisheries cluster has in-efficient supply chain. This business clusters has problems in profit setting and delivery time which harm their performance. We measure business performance by using business selling, profit rate and asset growth. We found that cost structure, man power and physical production has positive effects to business performance.
THE SAVINGS-TRADE-FISCAL GAP MODEL: APPLICATION IN SELECTED WEST AFRICAN STATES
With most African economies experiencing adverse economic misalignment in recent times, the need of enhancing the growth process cannot be overemphasized. 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. The paper thus, among recommended that it is appropriate for all countries to eliminate fiscal dominance from monetary policy-making, reduce public debt and establish institutions that promote and encourage counter-cyclical fiscal policy, develop their financial systems, establish credibility in fiscal and monetary policy-making as well as encourage trade
UPDATES REGARDING AUDIT REPORTING
In 2009, the International Federation of Professional Accountants - IFAC initiated a process of reviewing reporting standards. The purpose of this process is to improve the auditor\u27s way of communicating and to increase the relevance of the audit globally, meaning that the auditor\u27s report is more informative by presenting more information about the entity and about the audit of the financial statements. Thus, reporting standards have been amended, a new standard has been published, and the impact of these changes on other standards used by the auditor has been reported. The most relevant aspects concern the introduction of new paragraphs in the auditor\u27s report regarding key aspects of the audit and the assumption of business continuity. Also, the structure of the report has been modified
MOSTLY UNKNOWN BUT STILL PROFITABLE: THE LOHN SYSTEM IN THE NORTH-EST REGION OF ROMANIA
The garment manufacturing sector (and, implicitly, knitwear) was one of the most important areas of the Romanian economy during the communist era, satisfying a large part of the existing demand, both in the domestic market and at the external ones. By making a statistic untill the year of 1989, we note that this sector occupied about 10% of Romania\u27s industrial output, 30% of the country\u27s exports and 20% of the number of employees in industry. After 1989, this industry experienced several stages of development, but also stagnation due to the conjuncture that the Romanian economy crossed. Currently, the knitwear market in Romania is dominated by legal entities that carry out lohn production activities at the expense of own brand production, the factors favoring this reality being: relocation of lohn businesses from China to countries like: Romania, Morocco, Tunisia, Turkey, Hungary etc .; high attractiveness of the lohn production system for domestic legal entities, both from an economic perspective and from the perspective of constancy of orders; and so on. This article wishes to highlight the current situation in the knitwear sector in the Northeast Region of Romania, namely the trends from the perspective of the local legal entities working on the lohn production system