Annals of Spiru Haret University
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Methods for assessing the performance of internal audit
No full textThe positive effect / added value brought to an economic entity through internal audit function requires effective measurement criteria. It is true that it looks pretty difficult to establish this kind of values (the value added by internal audit in the enterprise). Touching internal audit performance involves, as in any other activity, the existence of resources (financial, material, human) and effective and efficient combination of them. It is important that these resources be properly budgeted and allocated where needed, depending on the moment. Thus, this paper seeks to identify ways of assessing internal audit and to determine performance of internal audit mission based on specific indicators
Analysis of Romania’s external debt and the implications for foreign relations during 2000-2013
No full textIn this paper, we performed an analysis of the time series of the indicator by effect – GD P with the indicator by effort – external debt, great relevance macroeconomic indicators. This study is based on analyses and comparative statistical correlations about external debt, research analysis will be based on secondary data, based on information provided by the Romanian Statistical Yearbook published by the National Institute of Statistics and other publications of public institutions Romania. The originality of this work lies in combining research methods and statistical techniques used for time series that are total research for characterizing macroeconomic variables such as economic growth and external debt
Angular JS – The Newest Technology in Creating Web Applications
No full textThis article is the result of searching and selecting new technologies that help programmer in developing web applications. It also represents a pleading for using it, showing its advantages and disadvantages. Alongside the article there are features regarding binding elements, modules, filters and directives. It is a synthesis and a guide of good practice for innovative programmers. All technical issues presented are supported by a case study
ADAPTATION AND PROGRESS THROUGH CHANGE MANAGEMENT
Get PDFThe technological progress, digitization and the explosion of information significantly change how individuals, the business environment, and society act, develop and add value. New, interdisciplinary approaches, constantly adapted and sustainable both at the micro and the macro levels are required. Within a company, change management is a systematic element of the strategic business process and involves the early identification of the opportunity of the employees’ development, courage, commitment and flexibility; under no circumstances should it be seen as a risk and instability factor, as it may be considered in the early stages. The example presented in this article proves that the openness to change and continuous improvement develops advantages, optimizes processes and sustains long-term progress
Pension System Methodology For Senior Citizens
No full textThe need to reform pension systems is one of the key social challenges for policymakers in Europe. The demographic evolutions of the last 26 years, the changes in the Romanian economy and society influenced one particular category - the retired people. As population inactive, retired people represents important year category, their numbers being rather big in comparison with the population employed, the practical pensions contributors are at the bottom with their founds.
THE ROLE OF PUBLIC DIPLOMACY IN INTERNATIONAL RELATIONS IN FULL PROCESS OF GLOBALIZATION
Get PDFThe purpose of this article was to highlight the role of public diplomacy in linking countries of the world in the process of economic globalization. Like objectives we intend to emphasize the kinds of powers that plays an important role in public diplomacy and national policies on public diplomacy. The investigations carried out by us so far shows that contemporary international relations recorded, under the impact of globalization, a process of resizing, which leads to the removal of the state monopoly on foreign policy. As a result, a whole range of non-state actors influence the image of a country abroad and information technologies gives them multiple communication mechanisms. In this situation, diplomatic activities must be accompanied by a process of communication, both in its internal and foreign markets
THE UNIFORM RECOGNITION ITEMS IN THE FINANCIAL STATEMENTS
Get PDFThrough the issues presented and analyzed, we want to highlight the overwhelming importance of the recognition process of the elements in the financial statements, resulted in the recognition criteria, more or less detailed, depending on the chosen normalization framework, but which helps to the accurate positioning of items in the financial statements and thus the credibility and relevance of the information contained therein.The necessity of normalization process of recognition of the elements in the financial statements appeared at different levels of the accounting referential, and here we refer particularly at the two basic referential: the international and the American one, which will constitute the basis of our analysis on this paper. The result of the normalization process of recognition of the items from the financial statements has result in the establishment of the criteria for recognition, which contribute to proper positioning of elements in the financial statements, thus giving credibility and relevance of the information contained therein
Romanians’ attitudes towards mobility for work from a gendered perspective
Get PDFEmployment strategies in the European Union laid stress on the importance and on the need to increase the participation of women on labour market. On the other hand, evidence shows that international migration has been feminised in Europe and that, in the past decades, geopolitical conflicts and economic restructuring in Eastern Europe and the Third World generated new patterns of female migration. This article explores Romanians’ attitudes towards mobility for work from a gendered perspective. Based on the Special Euro-barometer 337 – Geographical and labour market mobility – conducted in 2009 on behalf of the European Commission, the main findings of the article are that gender is an important aspect in analysing people’s economic behaviour. The research argues that in order to increase women’s participation on labour market, a deeper understanding of the situation of females on labour market is required
EFFICIENT BUREAUCRACY IN THE PUBLIC SECTOR FOR SAFE ENVIRONMENT IN ROMANIA
No full textBureaucracy is an important phenomenon in all European countries, with significant consequences over the public and private systems. After the recent economic crises, European governments made efforts to reduce bureaucracy and to speed up the process of absorbing European funds and to encourage the business environment.The aim of this paper is to present some particular aspects of positive bureaucracy and how efficient bureaucracy is facilitating a healthy business sector, a modern public administration and a safe environment in Romania
Definitions and scientific context of the Science of Commodities
Get PDF The Science of Commodities as an independent discipline studies the level of satisfaction of implicit and explicit needs through quality and assortment of goods. In time, this scientific area has held various names. The best known of these names is the "Commodities". The term "Commodities" is equivalent in Romanian with "study (science) goods". The phrase "knowledge goods" was borrowed from Italian, which was formed from the Latin expression mercis (= the commodity) and Greek expression λογοξ, logos (= science, knowledge) deeper, state, Commodities that name comes from the Latin word MERX, which is mercis genitiv.