Spiru Haret University: Open Journal Systems
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347 research outputs found
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The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector
Get PDF The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control of public finances are a national and international priority, in the context refugee crisis and terrorist attacks. Modernization of the public sector accounting could accelerate the process of reducing bureaucracy by implementing accounting information system and electronic signature. The reform of the public administration in all European countries developed new control techniques and procedures in order to control public sector budget and financial activity. Efficient intern control procedure and managerial responsibility could contribute to good governance, transparency and low level of bureaucracy.
Eco industrial Development: As a Way of Enhancing Sustainable Development
Get PDFThe world’s habitat is being deteriorated especially due to the unsustainable production. The need for sustainable development and reducing humanities’ environmental footprint have been addressed in various international frameworks, meetings and reports (e.g. Kyoto protocol, the Resource Efficiency and Cleaner Production Program, the Ten Year Framework of Programs on Sustainable Consumption and Production, the UN Resource Panel, and the Green Economy Initiative, Rio+20, green building certificates, “UNEP Green Economy” in 2011, “Green New Deal” in 2012, the Intergovernmental Panel on Climate Change’s report etc.). EIDs (the eco industrial development) can act as catalysts in sustainable development and in reducing environmental footprint of the production processes. Based on an in-depth literature review, this paper aims to analyze how EID can be supported so that environmental footprint of the production processes can be reduced contributing sustainable development. With this aim, the objectives include: analysis of the need for the EID; need for the sustainable development enhanced by sustainable production and sustainable products; key success factors for, barriers against and drivers for the EID. The policy makers, companies, and researchers are expected to get benefit from this paper
The Management of Crisis
Get PDFMany business leaders defines a time of crisis as a moment which completely hinders societyactivity which ultimately leads to bankruptcy they prefer the choice of resentment downturn and do notconsider it a key moment for the renewal ideas, ways of thinking, of policies and strategies adopted thatmobilize around new ambitions, new development projects, new sales models, new businesses, new marketsand do a crisis a moment of creation and innovation and collective revitalization.The purpose of this article is to study the various steps of the management of crisis and best managementpractices in times of crisis to be applied properly by the manager. Therefore, we would have to ask thefollowing question: How can we ride a situation of crisis and provide benchmarks based on bestmanagement practices
Some Economic Dimensions of Sustainable Development
Get PDFWe are living today in a world of huge challenges, deep interconnections, profound mutations and global risks under the impact of several factors among which climate change, innovation, increased competition or evolution of technology could be mentioned.....
Logical Querying of Relational Databases
Get PDFThis paper aims to demonstrate the usefulness of formal logic and lambda calculus in database programming. After a short introduction in propositional and first order logic, we implement dynamically a small database and translate some SQL queries in filtered java 8 streams, enhanced with Tuples facilities from jOOλ library.
Innovative Solutions for Companies to Reduce Gender Gaps (UK Study Case)
Get PDFFor many years the gender gap has been a complex reality having economic implications and social decisiveness. No matter the percentage recently decreased, we still confront with social discriminations. In this paper we focused on the UK labour market so we developed a case study for a logistics company, using classification of the employees in different pay bands. Based on this study we created a state of the art human resource tool that can be applied worldwide and that help firms to analyse the root causes and to reduce the gender gap
The Recovery of Companies
Get PDFThe transmission of an enterprise faces different forms which are the recovery, indeed whether it'sabout a sale or a succession the transmission often puts in danger the existence of an enterprise.An enterprise can be taken over by another enterprise as part of its external growth strategy or by anindividual who can be an heir, a former employee of the enterprise, a commercial or financial partner or aforeign buyer for the firm, but whatever his prior knowledge of the target enterprise the individual buyerholds the position of a new manager and fits into a functioning structure and leads a staff that he did notrecruit..As part of our article, we have been interested in the study of the recovery of enterprises and its variousaspects, in the first part the general case we discussed the resumption namely the transfer of businesses andthrough the brakes related to the transmission and the process of transmission. The second part is dedicatedto the recovery and its integration in the fields of entrepreneurship, as well as the different forms that cantake the recovery of a company namely: the external growth and the recovery of enterprises by individuals
What if simulation for a Brazilian company regarding marketing budget
Get PDFThe article research is a case study regarding how to design the marketing budget for a small Brazilian company that started the activity one year ago. Taking into account the data that we gather, we decided to use What-if simulation. The case study is a simplified model representation of a company, adjusted according to the data that is released as target for the following year. In practice, the formulation of a scenario allows the construction of a hypothetical world that the analyst can see and navigate.
Protection of Intellectual Property and its Economic Aspects
Get PDFIntellectual property as assets in intangible form is classified in most countries under the definitions of the TRIPS Agreement and PCT according to the manner of its protection. This article presents results of an analysis of relationship between the protection of intellectual property rights at certain globalization level and verification of their influence on economic indicators in the selected countries of the research sample – 32 countries of a similar intellectual property protection system under the PCT. An examination of the level of globalization as a quantitative marker was enabled by the KOF Index of Globalization. The time and cross-sectional data enabled to test 352 objections by applying a non-parametric statistical method – panel data regression with the effect of random cross-sectional variables. The conclusions show that there is a statistically significant probability of the relation between the quantity of registered patents and the level of gross domestic product, gross domestic product per capita and adjusted net national income
Web Platform for Romanian SMEs Networking
Get PDFAbstract. After the 90s, private initiative in Romania has tried to get market shares in the emerging niches: IT services, ecommerce, retail, energy. With the liberalization of the market after admission to the EU, local entrepreneurs could not cope with external competition, crushing in debts or insolvency. The situation is not different today when the local capital is strongly competed by multinational companies. After a continuous research process the conclusion is the only solution for the SMEs is collaboration in business hubs, virtual companies and other forms of local cooperation. In this article is presented a type of collaboration between SMEs using discount coupons to recommend each other clients.