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EQUALITY OF OPPORTUNITY BETWEEN MEN AND WOMEN ON THE LABOUR MARKET – THE GENDER PAY GAP WITHIN THE EU MEMBER STATES
Get PDFThe actions taken for the promotion of the equality of opportunity between men and women and for eliminating the direct or the indirect discrimination apply to the field of employment as well as to the field of education, health, culture, information and the participation in the decision making process. Starting from one of the objectives of the Strategy for the equality of opportunity, being aware of the real situation of women participation compared to men participation to the economical and social life, this analysis offers a perspective on the equality of opportunity between men and women in the field of employment, seen based on the statistical data. Thus, in order to quantify this phenomenon using methods specific to the statistical analysis, we used the gender pay gap indicator pertaining to the EU member states per total economy, as well as per economical activities, and the research results show that on the EU level there are still significant gender pay gaps
KNOWLEDGE MANAGEMENT IN A COMPANY
Get PDFAll organisations are primarily interested in maintaining and increasing intellectual capital assets, and knowledge management represents only a manner of supporting the satisfaction of this interest and of laying stress on this type of assets. A mistaken conception, according to which at the level of a company there is a finite knowledge store that can be “managed”, reflects nothing but the fact that, at the beginning, many companies have overlooked the general aim of their business. The intangible part is immaterial, difficult to describe, quantify and measure. The intangible asset has and creates value and that is why the evaluation of intellectual property does not represent a simple activity. From a modern viewpoint, organisational learning does not consist only in obtaining new knowledge, but also considers its employment in carrying out the activities of the company, and so it contributes to the generation of new knowledge. The success of companies depends on the personnel’s ability to understand, manipulate and develop information. In case of epistemic economy, the improvement of the innovation capacity, the creation of value and wealth are based on the division of knowledge
TERRITORIAL DISPARITIES OF THE POPULATION FROM BACĂU COUNTY
Get PDFThe last census of 20 October 2011, confirmed the decrease in the stable population in most localities, although this did not occur uniformly across the county. The analysis aims to highlight the stable population evolution in the last two censuses, which mainly led to decreases in existent disparities between localities, to a slight increase of the degree of uniformity in this regard. If in urban areas, all localities have recorded drops, in the rural areas there were 11 localities with population increases, especially large suburban cities. This led to a slight decrease in the degree of variation in the area, from a coefficient of 45,6% at the census of 2002 to 43,4% in 2011 and the reduction in the ratio of the largest and smallest area, from 7,84 times to 6,08 times. If in 2002 there were 21 local rural residents under 3000 inhabitants, in 2011 their number increased to 26, while more than 10 thousand people do not exist in any village in the county, compared to 2 as they were at the previous census. Territorial disparities are found also among the population by age, existing only 8 villages where the average age has decreased compared to 2002, these being mainly poor localities from Valea Siretului, where the birth rate is higher
STRATEGIES FOR SMALL ENTERPRISES NEGOTIATING WITH LARGE FIRMS
Get PDFAll around the world business is changing. All traditional business practices have been called into question as markets, customers competitors, problems and solutions have changed. As a result, business practices we once took for granted, like traditional negotiating approaches are falling by the wayside in favor of more collaborative, equally beneficial, win-win strategies. A new negotiation paradigm away from negotiating a deal and toward negotiating a relationship is needed for the twenty first century. Business can no longer stay on top by negotiating short term victories. The key to winning unbeatable, long term results is to negotiate solid, long term relationship. Smart business owners are trying to find ways to leverage their assets, and one important way is to negotiate for long - term relationships. Traditional knowledge and skills remain important. Yet global managers can better respond to global demands by learning continuously managing diversity, and developing a global mindset
THE EVOLUTION OF THE MARKETING RESEARCH MARKET ON THE LEVEL OF THE EUROPEAN UNION COUNTRIES, AFTER 2000
Get PDFThe purpose of this paper is to identify how the marketing research market evolved after 2000 as a whole and by categories of the EU countries (the old and the new states respectively) as well as the impact of the general economic development on this evolution of the market. Since 2000 the marketing research market registered a spectacular evolution in the new EU members, which certifies that it is in the growth stage. In the old member states the marketing research market reached maturity, the dynamics being slyghtly positive or even stationary. Regardless of the marketing research market trends registered in the old or in the new EU members, the development levels attained in the two categories of states are different. Thus, approximately 90% of the marketing research market of the EU belongs to the old states and only about 10% to the new members. Similarly to the markets of other products, the market studied here was also affected by the economic crisis, so all the EU countries registered involutions (followed by recoveries) along with the onset of recession. In the countries analyzed, the relationship between the size of the marketing research market and the general economic development expressed by the GDP was a strong and direct one (both in the EU as a whole and by categories of EU countries), higher values of GDP being associated with larger (in terms of value) marketing research markets
INFLUENCES OF THE PURCHASING POWER CHANGE ON THE EVOLUTION OF THE AGROALIMETARY MARKETS ON EUROPEAN UNION LEVEL
Get PDFThis 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. 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 relationship has been noticed only on the agroalimentary markets as a whole (respectively on the amounts spent by the population for purchasing agroalimentary goods, beverages and tobacco), but not on the level of markets of various types of product (“meat and meat products”, “fruit and vegetables”, “dairy produce, eggs and edible oils and fats”, “beverages”, “sugar and chocolate and sugar confectionery”, “tobacco products”)
CONCEPTUAL ISSUES REGARDING REVERSE LOGISTICS
Get PDFAs 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. Many firms attracted by the value available in the flow, have proactively participated in handling returned products at the end of their usefulness or from other parts of the product life cycle. Reverse logistics is the flow and management of products, packaging, components and information from the point of consumption to the point of origin. It is a collection of practices similar to those of supply chain management, but in the opposite direction, from downstream to upstream. It involves activities such as reuse, repair, remanufacture, refurbish, reclaim and recycle. For the conventional forward logistics systems, the flow starts upstream as raw materials, later as manufactured parts and components to be assembled and continues downstream to reach customers as final products to be disposed once they reach their economic or useful lives. In reverse logistics, the disposed products are pushed upstream to be repaired, remanufactured, refurbished, and disassembled into components to be reused or as raw material to be recycled for later use
NEWS AND INSIGHTS ON THE CONVERGENCE OF IFRS - U.S. GAAP
Get PDFInternational accounting convergence is a highly complex process that began decades ago, emphasized globalization being the main factor that determined setters, professional bodies, investors to become aware of the importance of completing this process, namely the development and implementation of a common set of standards covering all areas of financial reporting. This objective was initially assumed by the International Accounting Standards Committee (IASC), now the International Accounting Standards Board (IASB).In this respect, at first it is noted the convergence of U.S. standards with the international ones, respectively the convergence of U.S. GAAP - IFRS standards, that, at least in theory, are not so different from each other, as we can say that, just as IFRS, U.S. GAAP were designed as a system of principles-based accounting. In reality, the U.S. standards system has proven to be more of a rules-based accounting system, unlike his international equivalent/counterpart. And the current state of convergence of the two sets of rules still reflects significant differences, plus the opposition of some entities to accept international standards
Similarities and disparities between Romanian individual and consolidated financial group statements
Get PDFThe purpose of this study is to identify, analyse and assess the main connections and implications of consolidated accounts on enterprise economy. 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. For a more complete view regarding consolidated annual accounts, it is necessary to delimit and define these particular elements. This approach targets the presentation of our vision over positioning, place and function of financial consolidated statements in the process of the financial report. The study envisages a summary and comparison of ideas found on this subject in thespecialty literature, the regulations developed by various international bodies. Thus, we think it will facilitate the correct positioning of the consolidated financial statements and the consolidated accounts’ concepts. To achieve the proposed desiderates, we have used a constructive methodology for identifying disagreements, approvals and development of a speech to more efficient and effective management of the mentioned concepts
Specific elements of communication on agri-food products resulting from EU legislation
Get PDFIn the European Union a significant number of regulations aimed at agricultural and food sector thus creating the legal framework regarding the mode of production, pricing, distribution and communication in relation to agri-food products. Specificity agri-food marketing communication at EU level resulting in most of the measures taken with regard to ensuring consumer protection, food safety and security, some of them, in force in early 2012, referring to the labeling, presentation and advertising of agri-food products, sponsorship and distinctive signs of quality are shown in this paper