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INSIGHTS INTO QUALITATIVE VARIABLES ASSESSMENT IN MARKETING RESEARCH
In this paper we present a number of issues to be taken into account in assessing the marketing qualitative variables. Thus, the opinions, the preferences, the attitudes, etc. of the consumers are qualitative variables whose measurement requires the use of different scales presented in the literature and, where appropriate, the researcher must develop scales adapted to the particularities of the study undertaken. Using a certain scale it is not random action. The literature presents both comparative methods and non-comparative scaling methods. Each of these categories generates certain types of information, and also they are complementary in the evaluation of various products, brands, organizations etc. Thus, if in a non-comparative scaling method can get information about how a product is evaluated (favorable or unfavorable, for example) by the respondents, comparative scaling method allows us to determine where that product is in a series of investigated competing products. Another aspect to be taken into account in the construction of the scales is the number of levels used. It is intended to obtain information with high degree of detail, but without the risk of increasing the rate of non-response due to inability of respondents to make assessments through scales with too many levels. Finally, the expression used to collect information from respondents is essential in obtaining accurate and comparable information, with the emphasis on avoiding ambiguity in drawing scales
INFORMATION TECHNOLOGY AND ROMANIAN HIGHER EDUCATION - EVIDENCE ON LINKED DYNAMIC
The link between education, in general, and information technologies is one that does not necessarily have to be demonstrated. But it is interesting to see the specific link that is established between these two components of modern society. In recent years, part-time education forms tend to occupy an increasingly important position in the Romanian higher education from the perspective of the total number of students opting for distance learning or traditional part-time learning. This development occurred amid expansion of information technology - more and more households have Internet access and frequency of its use is increasing from year to year – in the context in which forms of part – time learning require the use of this means of information and communication. 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
CONCEPTUAL DELIMITATIONS REGARDING THE SALES FORECASTING METHODS. CASE STUDY FOR THE SEASONAL COEFFICIENT METHOD
One of the most important stages in the budget drafting process is the sales forecasting. As a matter of fact, the sales affect the whole activity of a company, their variation being considered the main risk factor for the performance and the financial position of the company. Sales forecasting starts with analyzing the turnover over a longer period of time. It includes all the studies and calculations made in order to determine the potential market to which the company can get access, as well as the part of it that the company is estimated to cover. There are several methods for planning the amount of sales, each company being able to choose one or more such methods. All the sales forecasting methods have advantages and disadvantages; however, in practice it was proved that most large companies use a combination of several methods. However, when there are seasonal variations each year, the seasonal coefficient method is used in order to forecast the sales. The exemplification of this method is done on the level of an production industrial company
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
Since 1992, Romania\u27s population declined every year naturally, the number of deaths being higher than live births. If in Bacau until 2002 we had to deal with natural growth of the population, even if increasingly less, starting that year it emerged more and more the process of decline of the population. In both cases, the phenomenon is more pronounced in rural areas than in urban areas due to more pronounced aging of the rural population. Both in the case of live births and deaths it is observed the seasonal oscillation by the months of the year. If in the case of births they are more numerous in the summer months and in decrease in the winter months, the situation is exactly the opposite in the case of deaths. Thus from here we have the natural decrease of the population, which increases in the winter months and starts to decline or become slightly positive in July-September
AN OVERVIEW OF FISCAL CONSOLIDATION PROCESS IN THE EUROPEAN UNION
This paper aims to explore, based on theoretical and empirical research in the field and on data available on Eurostat and European Commission, in the context of financial significant imbalances and thus of the financial stress in the EU countries and especially in the Euro area, the main developments in the fiscal consolidation process given the fiscal effort of each country towards fiscal union. Since the financial crisis started in 2008, many EU Member States demonstrates an obvious macroeconomic imbalance which requires increased responsibility regarding fiscal developments. The impact of the crisis and the causes of sovereign debt high levels trends varied between EU countries as well as the budget deficit levels. Thus, the main priority for EU members must be the continuation of differentiated fiscal consolidation, given the specificities of each economy, favoring growth. The medium-term fiscal policy needs to focus on consolidating public finances along with restoring long-term sustainability
STATISTICAL ANALYSIS OF THE SEASONAL VARIATION OF MOLDOVAN MIGRANTS’REMITTANCES DURING THE PERIOD 2003-2013
As a consequence of the increased number of Moldovan migrants, the volume of remittances inflows to Moldova raised steadily. Previous studies on labor migration and remittances in Republic of Moldova underline both the role of remittances in generating increased consumption of the population and its impact on the economic development of the country. In this paper, we aim to analyze the variation of money transfers of Moldovan migrants in order to estimate the trend of the remittances inflows and the seasonal variations under the impact of the global crisis. The data on remittances are available from the National Bank of Moldova, on a monthly basis, for the time span 2003-2013. The study’s results highlight an upward trend and the seasonal variation of money transfer of Moldovan migrants for the considered time span
ANALYSIS ON THE ENTROPIC MODEL OF THE INTELLECTUAL CAPITAL. CASE STUDY OF THE SMES IN THE NORTH EAST REGION
The intellectual capital in its dynamic approach focusses on the development of the entropic model, which expresses the dynamic transformation of the theoretical intellectual capital in a concrete and useful intellectual capital. The aim of the present paper is to perform a detailed analysis of the intellectual capital inside the SMES of the North-Est region of the country. It also speaks about the influence of the main integrators of the intellectual capital, divided into three elements: the cognitive, the emotional and the spiritual capital, about how they are acting as a field of forces upon the basic components of the intellectual capital, such as knowledge, intelligence and values and how they determine the generation and development of the intellectual capital in the eastern analyzed SMEs. Both jobs and teams inside the analyzed SMEs are stimulating the development of the intellectual skills, which reduces the need for involving the external experts, by appealing only those specialists who could transform the tacit knowledge into explicit knowledge. The organizational communication provides the necessary information and contributes to the establishment of a fair climate and of the effective relationships between managers and employees, between work mates, and also with the people outside the organization
DECISION-MAKING STRATEGIES REGARDING LOGISTICS ORGANIZATION
In the face of higher costs of operation and increasing pressures from customers for better service, the logistics organization must adapt to meet the challenge. An understanding of the factors that make organizations effective, and a knowledge of how these factors interrelate, are the first steps towards developing the system for a firm’s customers. Logistics organizations must of necessity become more cost and service efficient. An understanding of the factors that affect a firm’s organizational effectiveness, along with strategies to reveal weaknesses or deficiencies, can help create more efficient logistics systems. Organizational changes form the basis for procedural modifications that can reduce costs or improve service. Many firms have shown significant improvements in their logistics cost-service mix as a result of organizational changes. Logistics organizations are generally structured along the following lines: strategic versus operational, centralized versus decentralized and line versus staff, in various combinations. There is no single ideal organizational structure, but there are important elements that comprise an effective organization. In general, the factors contributing to organizational effectiveness can be categorized as organizational characteristics, environmental characteristics, employee characteristics, and managerial policies and practices
CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS
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. At a worldwide level, there are more international or national organisms that have an important role in the elaboration of accounting standards in general and more specifically in the formulation of qualitative characteristics of financial reporting. We find two important ones among them, and these are: International Accounting Standards Board, which creates and promotes International Financial Reporting Standards (IFRS), and Financial Accounting Standards Board, which elaborates Generally Accepted Accounting Principles (US GAAP). However, at the level of each country a standardizing authority decides the rules for producing the financial reports and the qualitative characteristics that must be respected by the information contained in these documents. In this context, this paper aims to present a few general considerations concerning the treatment of the qualitative characteristics of the financial-accounting information in different accounting systems, such as the American one, or the British, French, German, Romanian ones, with insistence on the international approach to qualitative characteristics
RELATIONAL MECHANISMS IN INNOVATION CO-CREATION
Increasingly, producers and customers establish relationships to mutually undertake the development of an innovative product. Consequently, it will be always of interest for an innovative company to know the degree to which different related suppliers are willing to form partnerships by participating in its new product development process. Several managerial implications flow from the link between relationship marketing and innovation processes, ranging from tactical product-related decisions to strategic competitor-related decisions, usually made in a relatively short period of time. Dedicated customer relationship systems track the interactions with customers and improve the flow of ideas for new products. When trying to develop long-term customer relationships, the ability to provide superior value to stakeholders is a must. Through carefully conducted relationships, customers are linked with the innovation company during the entire innovation process, and create a space for mutual understanding, learning and value co-creation. In order to co-create business value through online, also combined with offline innovation-related activities, customer orientation should be implemented throughout the organization – its culture, their systems, including the whole range of interactions