Annals of Spiru Haret University
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Fraud, corruption in the private sector and internal control quality
Get PDFThe global economic crunch had a big impact on the private sector all over the world. Media and controllers presented cases of corruption in business and identified special areas where companies, governments, investors, consumers and stakeholders can contribute to stop fraud and corruption. Controllers and auditors are rebuilding public trust in the accounting profession, in order to provide high-quality training, regulation, specialist knowledge and professional advice.Fraud and corruption are strongly connected in the private sector and the level of corruption in the last few years remains very high, despite the efforts of governments to reduce it. It is well known that local and multinational companies are paying bribes in order to win public contracts or benefits. The level of fraud became very high during the economic crunch, due to the globalization and expansion of computer systems. All the data is on-line on the computer systems and has became very vulnerable. Thus, the governments are becoming more interested in securing the computer information and financial data.
Romania’s Main Role in the Current Global Economic Context
No full textThe purpose of this article is to highlight Romania’s role in the current international economic context. The analysis herein refers to the domestic macroeconomic developments of our country in 2015, which will influence in the future the evolution of the Romanian economy. In this article we will cover Romania’s current international position, Romania's external position, the developments in the labour market from Romania, as well as the international context in which our country finds itself also.
Sustainability, mankind single chance
Get PDFStarting from the conception of Norway’s ex-prime minister Gro Harlem Brundland about “Sustainability” (1987) and from “Rio statement” (1992), the paper analyzes both the complexity of this concept and economy-environment ratio. Starting from the pattern of sustainability, it is presented the strategy of this type of development, as the only chance of mankind evolution, which should assure the balance between the environment preservation and economic development
THE ROLE OF CHANCES EQUALITY AND SOCIAL INCLUSION IN TERMS OF ECONOMIC DEVELOPMENT
Get PDFThe article deals with the issue of equality of chances, seen from the perspective of the importance that it may have in relation to social inclusion of individuals and economic development at the level of national economy. Social integration of both women and men is a natural goal, specific to the current level of economic, social and cultural development for most countries. The active promotion of equality of chances not only at the level of legislative initiatives but also in the space of social and entrepreneurial initiatives is the most effective solution to provide a favourable framework for the development of the contemporary society. The article reviews the concepts addressed, the legislation in Romania on equality of chances, and discusses the complex relationship that exists between sustainable economic development and the promotion of equality of chances on a large scale at the level of a national economy
Foreword
No full textEconomic snapshot for the major economies at the end of the first half of 2016 looks a little bit unexpected. Global growth remained tepid in the first half of 2016. An estimate produced by Focus Economics shows that the world’s GDP increased 2.4% year-on-year in Q2 2016, which followed a 2.5% rise in Q1. According to the estimate, global economic activity has been slowing uninterruptedly since Q1 2015 and Q2’s result marked the weakest rate since Q1 2013
Role of marketing in improving didactic activity quality in higher education
Get PDFIncreasing the competence level in teaching services has to be based on a thorough knowledge of both customer needs and the way they are willing to receive the information contents.Applying rigorous scientific marketing principles to the organization and operation of education services offers the fundaments of such a development.The present article outlines the results of a qualitative research – focus group – conducted on a sample of Spiru Haret University students, which had as a main goal identifying the most effective ways of communication in the student-professor relationship in order to design creative teaching materials, perfectly adapted to present educational needs.The conclusions of the research emphasized both the perception of the students regarding the definition of their own position during the education process, and the willingness to actively take part in developing the informational support suitable for educational services. The study also revealed aspects regarding the perception of scientific research, of the willingness to be involved in such a systematic and complex effort
The Use of Direct Marketing Techniques in Sport Marketing
Get PDFAdapting marketing principles and concepts to sport related services and products domain represents a challenge for any specialist in the field because the specific features that are characteristic for the needs, motivations and consumption process itself.In order to achieve different quantitative and qualitative marketing communication objectives, sports involved organizations are developing a communication mix adapted to the channels used by the consumers. Among the communication tools used are found also the direct marketing techniques that have had a tremendous development during the last 25 years and so.The article will analyze the process of building a efficient direct marketing communication with sport consumers and the implications of using such instruments and tools for the future activity of sport related organizations. Some future research lines are proposed and conclusions are stated on the matter
Testing components of Rothbard’s theory with the current information system
Get PDFThe concept of aggression against property rights of individuals generates a series of developments that allow solutions and options to problems and dilemmas of today's economy: the dynamics of the tax system, focusing attention on shaping the budget with macro-economic calculations, the protection of competition, and customs policy in the modern era.The confidence in theory in general, especially in economic theory, is based on the logical and methodological validation of scientific reasoning and moral aspects. Transforming the theory into a means of changing the society can only be made when a theory is experimentally validated. The economic theory needs confirmation from specialized disciplines such as statistics and accounting. It is possible and necessary for the advantages of radical liberal thinking to be reflected in every company’s bookkeeping and in public statistics. As an example, the paper presents the way some components of Rothbard's theory are reflect in the accounting and statistics information system.
The behavior of the Bucharest Stock Exchange during the current financial markets crisis and proposed measures for its sustainable development
Get PDFOur day to day study of the Romanian stock market during the period July 2007 – September 2009 revealed in many cases a specific behavior. Although all the emerging markets from the region evolved in correlation with the more established exchanges, the negative impact of the crisis on our exchange was in many aspects deeper and more powerful than it should have been if we look at the actual macro and micro economic situation, considering the empirical evidence that the capital market is positively correlated with the long term economic growth. We think that this overreaction to the negative side is the direct result of the lack of maturity of our local exchange (in terms of capitalization, liquidity, participants, legislation and surveillance) and we propose a few measures that are supposed to render a sustainable development and may improve its stability during times of financial turbulences
Book reviews: Daniel Kahneman - Thinking, Fast and Slow
Get PDFAlthough he has won the Nobel Prize for Economy (for his works on the decision theory), Daniel Kahneman is, surprisingly, a psychologist. Thinking, Fast and Slow presents us ideas and theories regarding the way in which the mind works and how this thing affects us when making a decision. In his opinion, the human thinking is a dual process, duality presented from three different perspec-tives. First (as the title suggests it), there are highlighted the differences between the fast and the slow thinking. Then the distinction between econs (rational agents of the classical economic theory and of the importance of economic schools of Chicago) and humans (real people, which are not irrational but to whom the rational model does not fit) is argued. Finally, the author presents us the conflicts between the remembering self and the experiencing self in respect to the way in which these selves perceive the wellbeing. The volume contains 38 chapters structured in five parts. At the end, there is a Conclusions section and there are attached two articles written by Kahneman together with his friend Amos Tversky which present the contributions that have been cited by the Nobel committee for justifying the award given in 2002 (Tversky died in 1996 and he could not be awarded the Nobel Prize, although he would have deserved it)