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THE REGIONAL ASSESSMENT OF MARGINAL INTRA-INDUSTRY SPECIALIZATION
Get PDFThe 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. The regional assessment of the marginal intra-industry specialization was done on the level of the sections in the Combined Register, and the results of the analyses confirm the fact that the dynamics of the specialization processes in the Romanian regions was greatly influenced by the increase of intra-industry specialization, increase manifested especially in the specialization process pertaining to the manufacturing of products which use intensively the human capital and high technology
SOME CONSIDERATIONS ON CLOUD ACCOUNTING
Get PDFCloud technologies have developed intensively during the last years. Cloud computing allows the customers to interact with their data and applications at any time, from any location, while the providers host these resources. A client company may choose to run in the cloud a part of its business (sales by agents, payroll, etc.), or even the entire business. The company can get access to a large category of cloud-based software, including accounting software. Cloud solutions are especially recommended for small companies that do not have enough financial resources to invest in the IT infrastructure and in expensive accounting software. However, a special attention is required in the case of sensitive data, which should not be placed in a public cloud. All these aspects need to be discussed with the students, who should acquire the qualifications needed for operating with cloud applications. Our paper considers all the above issues regarding cloud computing for accountants and suggests some possibilities to approach these topics with the students
THE ROLE OF ACCOUNTING PROCEDURES IN WRITING/IMPLEMENTING EUROPEAN PROJECTS
Get PDFThis paper focuses on aspects of accounting procedures in general accounting procedures specific to those projects with European funding within public institutions in particular. Given the great emphasis placed by the legislator on the development and implementation of accounting procedures, we consider that the theme is a nowadays one that can be used by accounting specialists who work as accountants and financial managers in European projects. We will also focuses on the attributes of the persons responsible for implementing the accounting procedures in a project but also on the importance of their proper professional training in the field. In preparing this paper we started from the legislative provisions in the field, and the results of the study aim to present the work procedures required for accounting organization within a project, and to present the accounting notes used for economic and financial operations specific for European Regional Development Fund funded projects which beneficiary is a public institution
CIVIL AND CRIMINAL RULES OF THE BABYLONIAN LAW
Get PDFBy its age and principles, Babylonian law has drawn attention of all epochs, laying at the basis of scientific development of modern law. The regulation, more than 4000 years ago, of property, family, obligations, public administration, succession, probation principle, represents the proof that the institutions which today regulate these aspects, have been a preoccupation for mankind ever since its beginning. Even if penalties were distributed depending on social status, a progressive element is represented by the fact that the act could only be punished if it met the condition of intent. The legal monument of this system of law, Hammurabi Code, has an important signification by the fact that upon that date, the law and the judges aimed at ensuring life to citizens and to guarantee them certain rights, considerably more than other countries in the epoch. It is striking that in antiquity, the right of succession lies all the children regardless of the number of marriages and criminal aspect beyond class character, crimes regulation retained the substance, the changes incurred on penalties take into account the evolution of human rights, as how malpractice mutilation was replaced by pecuniary or administrative penalty
REGIONALIZATION, ELEMENT OF ECONOMIC AND SOCIAL DEVELOPMENT
Get PDFThe regional process that is taking place in Europe in recent decades, was determined by the awareness of the important role that regional policies hold in the balanced development of territories, the goal being the revival of economic and social development, locally, the economic recovery of more underdeveloped areas, to reduce the differences existing among the levels of development of regions. The action is aimed at increasing the efficiency of public authorities (central, local) in the use of resources they dispose of, in the development of some economic and financial policies aimed at encouraging investments, employment increase, living conditions improvement, taking into account the determinants of balancing regional development (resources, the development of technological processes and knowledge, political and institutional framework). The paper briefly presents the concepts of regionalism, regionalisation, whose common denominator is decentralization, that involves a multilevel governance, as well as the importance which the new model of economic and social development, consisting in the transfer of some prerogatives of the central administrative systems towards local communities, hold in solving problems that occur in regional, local plan
AN EXPLORATORY RESEARCH ON RELATIONSHIPS WITH STAKEHOLDERS IN INNOVATION
Get PDFHigh levels of product innovation activity are occurring through key companies leading and developing stakeholders networks. Thus, an innovating company will be always interested to know the degree to which component suppliers are willing to form partnerships by participating in its new products development process. Recognized as an effective opportunity for innovation, value co-creation allows the company to use relationships with customers and other stakeholders during the generating process, to create a space for mutual learning, co-creation and co-design, in which the stakeolders become an integrated part of the innovation and design process not only as a simple informants. The objective of the study was to describe the way that companies follow in their efforts to innovate involving the stakeholders. Relationships initiated, developed and maintained in this respect were studied on three Romanian companies that activate in the design and development of Enterprise Resource Planning (ERP) software solutions. They also deliver consultancy, implementation and post-implementation services for the products they sell. As source of information were used discutions conducted with directors of marketing from the three companies and also with several stakeholders involved in the innovation processes. Several similarities was found and described, for relationships specific to each category of stakeholder
THE EU ACCESSION AND THE IMPACT ON ROMANIA’S FOREIGN TRADE AND COMPARATIVE ADVANTAGE
Get PDFRomania’s accession to the EU was a difficult task, but doable. However, the results of this accession are only now taking shape in the form of export orientation and competitiveness. This paper thoroughly analyses the aspects regarding Romania’s foreign trade, based on the classification used by Lall (2000), with the data provided by the National Institute of Statistics on the Combined Nomenclature XXII sections, covering the 1991 – 2012 period. Furthermore, the paper addresses the concept of comparative advantage based on the Lafay indicator of Romania’s foreign trade during 1991 - 2012. The indicator is calculated based on the statistical data offered by the National Institute of Statistics of the combined nomenclature with its XXII sections combined with Lall (2000) classification. The conclusions based on prior results try to assess whether the accession to the EU has had a beneficial or harmful effect on Romania’s international trade and its comparative advantages
SUBSTANTIATING THE DEVELOPMENT STRATEGIES FOR TOURISM IN PROTECTED AREAS
Get PDFThe protected natural areas, irrespective of their classification modality or the motivations they propose, have become more and more attractive for tourists. However, in time, the increasing touristic flows they attract, often developed in an uncontrolled manner, lead to the erosion of the space and the degradation of ecosystems. Developing tourism on sustainable principles, with the appropriate balance of the two functions of a protected area – the scientific and the touristic function – should start from the analysis of this form of tourism and of the development opportunities and limits regarded from the perspective of the external environment, and from the particularisation of the concept “site’s tourist reception capacity”. Destination areas should meet the economic, social and ecological requirements in competition, so that they observe the integrity of natural resources and of local communities. The upper limit of the number of visits allowed in a protected area is purposefully set at a level below the identified level of accepted use, so that, in the long run, the environment could be able to cover the possible increases occurred in the number of tourists, without subjecting the environment to further harm
LOYALTY – THE NUCLEUS OF BRAND CAPITAL. CASE STUDY: ROM CHOCOLATE BAR
Get PDFIt is considered that loyalty to the brand of some primary customers is the core of the brand capital. A brand, however, may have substantial value, which is given to it by its symbol and slogans, if it is continued with the purchase of a brand after the buyers have made a comparison with the competing products that have superior characteristics. Structured on several levels, which are each a different marketing challenge, the loyalty to the brand consists of many factors, among which the most important is the user experience. The paper aims to highlight, starting from a series of articles in online media, the manner in which a traditional Romanian brand, ROM chocolate bar, continuously repositions itself, attempting to maintain and even increase the loyalty of its consumers, as well as to answer the consumer’s authenticity, accessibility, credibility and modernity needs. Even though in specialized literature there are opinions according to which traditional brands are commonly old-fashioned or dull, ROM chocolate bar shows the opposite view, being considered a successful brand which is appreciated both at national and international levels
E-BUSINESS - A CONTEMPORARY REALISTIC FORM OF SUCCESSFUL BUSINESS
Get PDFNowadays, businesses are founded on the law of excluded middle and have to make a choice between two paths: they can either choose to evolve and keep pace with the technological trends, or to stagnate and wither just like a flower without water does, and so they become useless – both ways can be probable in the current economic context. Together with the technological evolution of the world, a new type of business has emerged on the business market, namely electronic business. Numerous websites and companies which deal with online sales are present on the market. 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