451 research outputs found
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Entrepreneur: between the old and the new. Portrait of Romanian entrepreneur
Get PDFDifficult 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. This explains the need to recognize such a character profile, characteristics and mode of action creates situations that they face. Amplification of entrepreneurship and thus increase the number of people who create their own business, own business have as motivators: independent lifestyle, consider entrepreneurs as heroes, demographics, increasing share of services, new technologies, cultivating entrepreneurship, development of the Internet and globalization. The transformation of a person into an entrepreneur is influenced by four variables: the situation, psychological, sociological and economic. These are all plans that are designed impregnated cultural entrepreneur personality in which it evolves and you need entrepreneur must assume. In Romania, entrepreneurship even encouraged, financed and newer - educated, is just beginning. Who is Romanian entrepreneurs who are its features and are accomplishments are some of his recent studies and research findings at the last minute. To what extent can help individual entrepreneur and social welfare are some of the questions answered theoretically predictable. Practically answer is incomplete
Theoretical outline of supplier relationship management in conditions of economic uncertainty
Get PDFInternet facilities have created new ways to identify, negotiate and engage suppliers and partners worldwide. Adding value to organizations, supply chain management aims at streamlining all processes and communication channels between them and their main suppliers, to facilitate effective interactions and flawless. Critical conditions generated by the current crisis grew and deepened the importance of supply chain management concept and the leading organizations realized that business partners might be a key element for their success. Meanwhile, global exchange of information can improve business processes for better access to resources
EMU – “Optimum” or “Viable” Currency Area?
Get PDFAlthough the increasing heterogeneity as an effect of European Union enlargement, referring especially to the last two waves, is perceived as a single internal market and also euro single currency risk, European Monetary Union represents an important step towards deepening economic integration. Controversy on the Optimum Currency Area issue has created difficulties in empirical research effort to find appropriate responses to the EMU dilemma: is Euro zone an „optimum” or rather “viable” currency area
Contributions of Bacău to the economic literature and culture – The life and work of Professor Vasile Pătruţ
Get PDFThe economic culture and accounting theory in Bacău area has its beginnings in the setting up of the first practical school of agriculture, by Ion Ionescu de la Brad, who included in the curriculum an accounting course, as well. Over the years, the economic education of Bacău area education has evolved from “The School of Accounting and Co-operative Education” (1919) to the modern economic higher education, in our days. During an important period of the evolution of education and culture in Bacău area, Professor Vasile Pătruţ is present, having a significant contribution to the accounting theory, teaching and practice in Bacău
Consolidated Financial Statements – in IAS 27 perspective
Get PDFThe aspects concerning the preparation and publication of the consolidated financial statements have been the subject of the settlement by the Committee for International Accounting Standards (IAS) even since 1976 with the publication of IAS 3 “Consolidated financial statements”. Subsequently, the standard has been amended and revised successively, on several occasions. The latest version issued in 2008 includes changes on the accounting of interests that do not control and the loss of control on a subsidiary. The actual version also includes the subsequent amendments resulting from IFRS issued until 31st of December 2010. This paper presents the essential aspects of IAS 27 (the actual version) and a practical example of how to elaborate consolidated accounts in accordance with this standard
Accounting Practice and Intelligent Technologies
Get PDFwas to determine how intelligent technologies can support accounting practice. Our research allowed for establishment of accounting information intelligent systems typology and for placement of these solutions in the sphere of artificial intelligence applications. It is underlined the intelligent technologies contribution to improve accounting processes and activities, in a qualitative approach, from the hermeneutic perspective. The results of our research are useful for researchers in the fields of applied accounting, intelligent systems for accounting, information technology management. Also, our study is useful in the activity of accounting experts, given the presentation of new technologies used in their area of interest
Legal regulation of the obligations in old romanian law, greek and roman
No full textLegal history shows that those who are defined obligation Romans definition valid today as a relationship as we submit to a benefit from a third party. Their importance lies in the fact that although rooted in ancient as it spread in all legal systems, across time and still keeping the same legal and economic importance
Micro-prudentiality and financial stability
Get PDFGiven the high degree of importance of issues related to financial instability in modern economies, (financial, economic and social aspects), it is necessary the analysis of the microeconomic components that determine macroeconomic fluctuations, resulting in the visible financial instability. Thus, this paper aims to analyze the following aspects: financial fragility, as a measure of financial instability at the microeconomic level; micro-prudential regulation; microeconomic reform measures, which addresses problems related to capital, liquidity, risk management and supervision and market discipline. All these are integrated into the international Basel III framework of the Bank of International Settlements Regulations. In addition, the manner and the time of Basel III implementation of the capital and liquidity-related measures is very important. In addition, the paper aims to analyze the inter-connections and the compromises between capital and liquidity, trying to understand how the two are connected
Statistical analysis of trade relations of Romania with the EU member states
Get PDFThis study was done to analyse the structure in teritorial profile of the commercial relations of Romania compared to the European Union member states for year 2011. Based on the value of export and import trade flows for each EU member state with Romania and using statistical methods of analysis, there were subjected to processing existing information to determine the spatial distribution of foreign trade in the perspective of key trade partners Community market. As indicators such as trade balance and coverage of imports by exports is a proof to the effectiveness of trade relations between Romania and the EU Member States, there were also calculated the mentioned indicators for each Member State
A regional perspective on the spatial concentration in Romania’s international trade in 2011
Get PDFIn this study, I aimed at analyzing the territorial structure of the international trade in Romania in 2011 on the level of each development region. Starting from the values of the export and import trade flows pertaining to each region of Romania and using statistical methods of analysis, we processed the existing data in order to determine the distribution of foreign trade and to emphasize the regional poles of competitiveness from this point of view. Since other indexes, such as the trade balance or the import/export coverage ratio, are also marks of competitiveness and of the increase or decrease in the performance of a certain economy, we also calculated these indexes for each region of the country. In order to statistically substantiate the existence of a certain degree of spatial concentration of the Romanian international trade in different regions of the country, we resorted to the boxplot graphical representation and to the Gini square and the Gini index respectively