Annals of Spiru Haret University
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    622 research outputs found

    The Complexity of the Implications of Globalization in the Context of the Current Global Economy

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    Globalization represents a controversial phenomenon both because of its complexity and because of the various implications it has on the global economy. Globalization will act simultaneously on many levels, its effects being correlated with the diversity of the angles from which this phenomenon can be approached from – economic, social, politic, cultural, philosophic etc.The article represents an incursion into the issue regarding the implications and effects of globalization grouped in several areas of analysis such as the disappearance of borders, the effects on culture, the effects on the education, the impact on labour market impact and the phenomenon of immigration, the effects of globalization in the context of the food crisis underdevelopment and poverty.To complete the analysis that points out enough elements considered to be negative, at the end of the article, there are also approached the development opportunities that globalization can offer in terms of boosting the economic exchanges, the exchange of genuine cultural values and ensuring a transfer of information at a global scale, so necessary for the scientific and technological progress.  The conclusions of the article weighs the many aspects highlighted, both negative and positive, and suggests a series of useful research directions in order to fathom the complex features of this concept so controversial – globalization.  

    Integrated Computer Systems. Enterprise Resource Planning (E.R.P.)

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    At the beginning of the XXI century society, knowledge based society, the management of economic organizations can only be achieved through optimal IT systems. They can be seen as an extension of increasingly complex information systems and provide effective leadership only if they are integrated in the economic system of the organization. We have previously shown some of the features that recommend integrated IT systems to be controlled and used, as well as main principles for building the integrated computer systems, strategies that can be applied in the designing of this type of IT system. Advantages of management integrated IT systems can be best supported by examples, and therefore we intend to present a special category, but increasingly used, of integrated IT systems: Enterprise Resource Planning (ERP). They are “distributed IT systems based on client / server and developed for the processing of transactions and facilitating the integration of business processes with suppliers, customers and other business partners.”

    Bureaucracy and Corruption in Public Sector Accounting

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    Bureaucracy and corruption represent major causes of fiscal crises, and structural unemployment all over the world. According to WEF 2014 Global Risk Report, the bureaucracy has a high level in European countries and appreciation is growing that high historical rates of economic progress, especially those experienced by emerging markets, may not be sustainable in the future.  Corruption is growing in a changing global environment and is considered one of the most important geopolitical risks. Most of the time, corruption is associated with fraud and money laundering. European growing cities and public administration have a strong influence over bureaucracy in public sector accounting and more time to process the accounting and fiscal information.

    INFLUENCE FACTORS AND MANIFESTATIONS OF PRODUCTIVITY

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    Notion almost unknown before 1950, labor productivity is now commonly used by economists, engineers, sociologists and politicians alike, influencing all the important issues of the time. Under these circumstances, if it is accepted that labor productivity is the driving variable that generates economic progress, it is justified that people need to increase their efforts to enhance, its value through various means. This article presents the findings of a theoretical research literature regarding landmarks in the evolution of labor productivity. Arguments justifying such an approach have been given by the fact that the labor issue presents an interest not only at the micro level, individual (the consequences it has on the individual work), but also at the macro level, societal (employment relations on the market labor, insurance systems and the offer educational services on the market today).

    The strategic marketing planning – General Framework for Customer Segmentation

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    Any approach that involves the use of strategic resources of an organisation requires a responsible approach, a behaviour that enables it to properly integrate itself into the dynamic of the business environment. This articles addresses in a synthetic manner, the issues of specific integration efforts for customers’ segmentation in the strategic marketing planning. The essential activity for any organisation wishing to optimise its response to the market, the customer segmentation will fully benefit from the framework provided by the strategic marketing planning. Being a sequential process, it not only allows time optimisation of the entire marketing activity but it also leads to accuracy of the strategic planning and its stages.  

    A SIAD achievement based on the collection of the industry costs

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    In modern market economy, organizations have to take decisions in a flexible, dynamic manner. In the economic environment, the relationship between product - market and competition is becoming more and more complex, as the socio-economic environment itself becomes more diversified and complex. Thereby, in order to be efficient, the management has to rely not only on chance and inspiration but especially on scientific methods designed to resolve dilemmas and multiple choice situations. The decision-making process represents an complex sum of activities regarding the collection, processing and selection of information. The information becomes a valuable asset for the organization if it is obtained and used in real-time, therefore the decision making process is highly dependent on complex, operational and qualitative information. 

    The impact of the total tax rate reduction on public services provided in Romania

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     Against the background of economic globalization, governments tend to take tax measures disadvantageous to society in order to increase the attractiveness of the business environment. A common measures for this purpose is the reduction in tax rate. According to the classical theory of tax competition such measure leads to under the provision of public goods. This article aims to show, through an econometric analysis, whether in Romania, in the period 2006-2013, reducing total tax rate had a negative impact on public services. For this, using linear regression technique, the article analysed the correlation between total tax rate and the variation in the share of the main public service spending in GDP.

    Book review: Steve Keen, Debunking economics

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    The world has reduced its economic growth rates since several decades ago. Besides, there have been periods of economic “moderation” and economic crisis. Prior to the crisis of 2008, the world seemed to be running properly, but suddenly things changed and mainstream economists were not able to explain the account of this crisis. ....

    Challenges of leadership in modern organizations: knowledge, vision, values

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    The article highlights the issue of leadership in the context of the exercise in the knowledge-based organization. Connections between organizational culture, management culture and leadership in modern organizations highlight the manner in which leadership is exercised in the context of knowledge of the organization's foundation. Leadership means knowledge and practice, it means quality. Organizations need managers, but they also need leaders. It is desirable for the two areas to overlap in the largest possible extent. Modern approaches emphasize the evolution of these relations to the area where the legitimacy of the leadership's concern is justified by the development and promotion of other leaders.

    Labour Law Patrimonial Liabilities. General Aspects

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    The damages under labour law are assessed according to special legal provisions and in the absence of such regulations, civil law regulations must be applied in relation to the prices at the time at which the agreement of will was made or the damaged person may bring the action before the court. In the case of goods’ damage, the damage assessment is done in all cases taking into account the real degree of wear of the asset.

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