Spiru Haret University: Open Journal Systems
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Treasury Financial Management company in the current economic crisis
No full textAbstract. Any management decision has a direct monetary impact on the structure uses and sources of cash. Cash Management aims to permanently maintain a balance between inflows and outflows of cash and cash to predict the impact of any operational decisions that could affect these flows. The success of any business requires good management of all these flows.The principle of this approach is relatively simple: using a minimum of ores to obtain maximum performance in a given period. Cash management is an extremely complex issue, and balancing receipts and payments flow is a constant struggle for survival of firms.In It work we will focus on how they are oriented in a going concern basis, cash inflows and financing needs of current operations. Managers should understand and know the specific movements of cash within the business system, driven daily decisions on operating, investing or financing, and a variety of external circumstances which affect the company. Such decisions and events can affect the company's ability to pay its obligations to obtain credit from suppliers, banks or credit institutions and to maintain an operational level in line with the company's products and services through investments
SMEs Role in Achieving Sustainable Development
No full textSustainable development might be achieved by entrepreneurial enterprises with social responsibility, by innovative SMEs leaded by innopreneurs that not only respect the 21 Agenda advices, but innovate in technologies that reduce the impact of ecological footprint, or that might regenerate natural resources. It is also well know that “the cost of protecting the environment without polluting it is cheaper than bringing a contaminated environment back to its old one. As a result clean and nature-friendly technologies are preferred, and yet again, if there still any pollutants they have to be recycled”. [Kendirli, 2014] We always return to the principium “primun non nocere”. The article is a plea for accomplishing de sustainable development principles, and shows how SMEs may foster it
The Importance of the Sustainability of Environmental Accounting
Get PDF: Rapid population growth, industrialization, unplanned urbanization, global warming, tourism activities and natural disasters have resulted in environmental issues that have reached global dimensions and started to threaten the life of creatures. For the permanent protection of ecological balance and sustainability, massive national and international regulations are needed. Threatening the life of creatures has not been considered in the system consisting of the establishment of equilibrium between man and nature as required. At this point businesses have important responsibilities. Businesses, for example, in order to prevent environmental pollution waste control systems, filtration systems, recycling methods etc. endured environmental costs in a variety of ways, as these costs are incurred also causes more businesses to see the value of protecting the environment. The result of the activities of environmental impacts of enterprises can be considered, to be taken in the preparation of the necessary data to guide decisions, contacts and presentation of the stages of the environmental accounting system.In this study, we first examine the concepts of environmental accounting, sustainability and environmental costs and then in the cement factories located in Turkey the environmental costs and environmental accounting will be given in the results of a survey made for the calculation of the sensitivity.Keywords: Environmental Accounting; Sustainability; Environmental Cost
Opportunities of Establishment of Destination Management and Marketing Organizations in Bulgaria
Get PDFThe paper examines tourism sector development in the Republic of Bulgaria in the context of the country’s strategic priorities till 2020 of knowledge-based economy, sustainable growth and smart specialization, the opportunities for its integration with agri-food sector and potential contribution to balanced rural development. The principles and roles of destination management and marketing organizations are discussed and the opportunities for their application in the national conditions are explored. A framework for of establishment, management and functioning of such organizations is proposed based on integrated and participatory approaches, planning, coordination and communication activities, permanent monitoring and controlling
Scientometric Indicators as a Way to Classify Brands for Customer’s Information
Get PDFThe paper proposes a novel approach for classification of different brands that commercialize similar products, for customer information. The approach is tested on electronic shopping records found on Amazon.com, by quantifying customer behavior and comparing the results with classifications of the same brands found online through search engines. The indicators proposed for the classification are currently used scientometric measures that can be easily applied to marketing classification
Development for a better life
Get PDFToday, humanity is facing various challenges when it comes to the development level in different countries or regions. The global economy is bouncing back from a serious crisis, yet still struggling with the unpredictable reminiscences of the crisis. Restarting the economic growth is vital for the global development. But when it comes to “development”, are we sure what it really means with respect to different countries? World Bank experts define development through a set of indicators of wealth which reflect mainly the quantity of resources, resource allocation, the effect of production and consumption on people’s environment and the like. Different countries have different visions on how to increase the national wealth, therefore the interest in setting development policies may vary from region to region, from country to country. Development is also related directly to people's quality of life: access to education and health care services, employment opportunities, availability of clean air and safe drinking water, and the threat of crime and so on. A sustainable economic growth must be nourished by the fruits of human development such as improvements in human capital along with opportunities for its efficient use: more and better jobs, better conditions for encouraging new and innovative business and greater democracy at all levels of decision‐making[1]. The interdependency between sustainable economic growth and human development is more than obvious, complex and diverse relationships are constantly set, the prerequisites for economic growth or human development are established, and the list is still open. Investing in human capital development is one of the conditions that enable economic growth.[1] SoubottinaT.P., Sheram K.‐ Beyond Economic Growth –Meeting the Challenges of Global Development, World Bank Learning Resources Series, USA, 2000 http://www.worldbank.org/depweb/beyond/beyondco/beg_00.pdf
Improving VAT Compliance in Romania by Implementing a New Tool – Tax Lottery Receipts
Get PDFThis paper aims to present and explain the newly implemented measure of organizing a Tax Lottery Receipts in Romania, in orderto combat tax evasion by raising awareness among consumers and make them responsible when purchasing any goods.The lottery proposes an approach to strengthen the fiscal voluntary conformation by stimulating financially those who promote respecting the law – asking for the fiscal receipt, and helpthe fiscal authorities this way in the fight against tax evasion, contrasting at the same time with punishing those who do not respect it – not issuing fiscal receipts
Emerging technologies and us!
Get PDFAs another year starts, the world is no longer the same, rapid and dramatic changes areoccurring, so we must adapt to our new environment, in the most efficient ways possible....
Global Risk Management – A Necessity in a World of Vulnerabilities and of ECO-Economy and BIO -ECO-Economy Needed by ECO-SANO-Genesis
Get PDF Abstract. The Vision of the Eco-Bio-Economy is to sustain development of the humankind welfare in all forms, through an economy of future dedicated to human life through the rational use of the environmental resources. The present work attempts to discuss the issues that humanity faces at the beginning of a new global economic paradigm. The minimum point of the financial crisis started in 2008 meets the final years of the decline phase of the long term global economic cycle. The feeling is one of lack of vision on the part of Governments, of improvisation, of passive reaction, such as seeing and doing. One feels that the economic context is worn out , dysfunctional because of deep recovery problems. The perception, not far from the taugh reality, is that of a national competition meant to minimize losses caused by the financial crisis and to use beggar thy neighbor types of policies, similar to finding the way out of the crisis on the expense of others.
