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Esti un antreprenor/manager aflat in cautarea de noi informatii privind intelegerea anumitor aspecte referitoare la situatia actuala, dinamica si perspectivele afacerii tale? Esti un contabil interesat de extinderea portofoliului de... more
Esti un antreprenor/manager aflat in cautarea de noi informatii privind intelegerea anumitor aspecte referitoare la situatia actuala, dinamica si perspectivele afacerii tale? Esti un contabil interesat de extinderea portofoliului de servicii din sfera contabilitatii prin interconectarea acestora cu informatii ce vizeaza analiza economico-financiara, procesul de luare a deciziilor si managementul riscurilor? Esti un student aflat in cautarea de informatii utile crearii unei imagini de ansamblu asupra contabilitatii si domeniilor conexe acesteia in vederea crearii unei viziuni holistice asupra unei afaceri? Daca esti in una din ipostazele de mai sus sau pur si simplu doresti sa afli mai mult despre modul de obtinere si utilizarea practica a unor informatii contabile, lucrarea Contabilitatea - instrument de business pentru manageri reprezinta un instrument util pentru indeplinirea obiectivelor vizate. In principal, cartea abordeaza aspecte specifice contabilitatii din Romania, plasate ...
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... Theoretical and Applied Economics - 3 / 2006 (498). Economia subterana in Romania. Costantin Roman Conferentiar universitar doctor Aureliana Geta Roman Lector universitar doctorand Cleopatra Sendroiu Lector universitar doctor Academia... more
... Theoretical and Applied Economics - 3 / 2006 (498). Economia subterana in Romania. Costantin Roman Conferentiar universitar doctor Aureliana Geta Roman Lector universitar doctorand Cleopatra Sendroiu Lector universitar doctor Academia de Studii Economice Bucuresti. ...
The local public policies development in Romania represents an empirically realized measure, the strategic management practices in this domain not being based on a scientific instrument capable to anticipate and evaluate the results of... more
The local public policies development in Romania represents an empirically realized measure, the strategic management practices in this domain not being based on a scientific instrument capable to anticipate and evaluate the results of implementing a local public policy in a logic of needs-policies-effects type. Beginning from this motivation, the purpose of the paper resides in the reconceptualization of the
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Although seen as a sector with a high degree of inertia and conservatism the public administration system determines the public institutions to record a set of influences both from the internal and external environment. The public... more
Although seen as a sector with a high degree of inertia and conservatism the public administration system determines the public institutions to record a set of influences both from the internal and external environment. The public administration system is influenced by the frequent legislative changes and recently by the requirements claimed by the European Union. Given the complexity and dynamics of the competitive environment the approach of strategic management tools at the level of public administration becomes more and more important and necessary. One of the main types of exercise of strategic management is represented by financial planning moulded into policies, strategies, plans and programmes whose generation is based on multiannual budgets.
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This paper aims to analyze the correlation between knowledge management and web content management platforms and how these can act as enablers for knowledge management. Types of knowledge and how information systems helps in gaining... more
This paper aims to analyze the correlation between knowledge management and web content management platforms and how these can act as enablers for knowledge management. Types of knowledge and how information systems helps in gaining competitive advantage are also presented in the paper. The research done by the authors is partially theoretical and partially applied and extracted from a case study performed on a small number of public administration institutions.
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Many reforms are based on the recasting of health and social sector in France and Romania. The two countries do not have the same needs but what they have in common is the need to transform the role of the state. The economic analyse of... more
Many reforms are based on the recasting of health and social sector in France and Romania. The two countries do not have the same needs but what they have in common is the need to transform the role of the state. The economic analyse of law allows us to offer an interpretation of these transformations. First of all, this article shows that the two states seek the regulation mode best adapted to their health and welfare system but they rather turn to a subsidised and territorialized regulation. It then shows that in order to ensure public services of general interest in the field, they are interested in using arranged lump sum contracts.
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The paper debates solutions, points of view and a commune language for Green Accounting. The main purposes of our research are the following: 1.Define the object of Green Accounting 2.Scope 3.Theory and specific practices 4.Disclosure and... more
The paper debates solutions, points of view and a commune language for Green Accounting. The main purposes of our research are the following: 1.Define the object of Green Accounting 2.Scope 3.Theory and specific practices 4.Disclosure and financial analysis 5.Romanian experience in Green Accounting. How to define Green Accounting? Is Green Accounting a part of Environmental Accounting? How to ensure the balance between business interests and envinronmental protection? Are environmental goals based on Total Quality Management? How to design for Environment? This are some questions proposed to be discused in this paper.
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At international level, corporate governance has been shown great interest – from governments, stock exchange authorities, investors, companies and public in general. This interest is natural, considering the fact that it is necessary to... more
At international level, corporate governance has been shown great interest – from governments, stock exchange authorities, investors, companies and public in general. This interest is natural, considering the fact that it is necessary to strengthen the way companies are managed, as a guarantee of economic growth and financial stability, and to increase trust in capital markets. This need is more acute in the countries that have recently entered the economic systems based on a market economy, as is the case of Romania. Implementing efficient mechanisms of corporate governance that lead to transparency and efficiency, that clearly define the responsibilities and the rights of the ones competent in managing, supervising and applying legal provisions requires the precise understanding of the corporate governance principles and of the key elements of a proper framework for the management entities. The present paper has as objective to assess the steps made by Romania in this field, start...
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The e-commerce can lead to cost reduction in case of a supplier in many different ways and can subsequently increase the competition potential of an enterprise. The e-commerce generates on average lower costs than those coming up if it... more
The e-commerce can lead to cost reduction in case of a supplier in many different ways and can subsequently increase the competition potential of an enterprise. The e-commerce generates on average lower costs than those coming up if it were to reduce them by considering their components. As for the competition mechanism, such changes produce significant modifications within a market economy. The Internet renders the possibility of creating business contacts in a rapid and geographically independent manner as well as of obtaining data and of realizing transactions within world economy.
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The increase in the quality of the public administration act represents one of the major targets for the local authorities. From this point of view, the identification and implementation in the current practice of some methods, techniques... more
The increase in the quality of the public administration act represents one of the major targets for the local authorities. From this point of view, the identification and implementation in the current practice of some methods, techniques and advanced working tools might have a significant impact.The investments’ programme as a tool accessible to local public authorities gains an increased legitimacy on the grounds of its civic consent; therefore, the external investors and other potential investors can take advantage of the community’s support in those projects they finance within region.The current framework of the investment activity in the local public sector is characterized by constraints within action, sometimes without continuity or precise targets. The declared urgency of a certain investment objective mostly turns out to be the selection and implementation criterion. In this present work there will be presented a few methods and ways in which town halls can realize public ...
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The main purpose of this article is the simulation of programs, of public politics focused on the increase of successful chances for the social-professional integration of those young people who leave the social protection system. This... more
The main purpose of this article is the simulation of programs, of public politics focused on the increase of successful chances for the social-professional integration of those young people who leave the social protection system. This article is meant to consolidate the debates and theoretical proposal of the wider research regarding the utilization of the simulation techniques with the issuing process of the local public politics.
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Underground economic activities exist in most countries around the world, and they usually have the same causes: inadequate tax systems, excessive state interference in the economy and the lack of coordination in establishing economic... more
Underground economic activities exist in most countries around the world, and they usually have the same causes: inadequate tax systems, excessive state interference in the economy and the lack of coordination in establishing economic policies. Through this paper, we aim to offer certain recommendations, which, in our opinion, would lead to solving the issue of inadequate allocation of resources and would also contribute to restoration of the worldwide economy.
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The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The... more
The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants - global method and the method per orders - by which a historical cost is determined a posteriori used in deducting and post factum justification of manufacturing expenses does not offer the management the possibility to fully satisfy its need for information. We are talking about a change of conception in applying certain systems, methods and work techniques, according to the needs of efficient administration of production and the plant seen as a whole. The standard-cost method best answers to the needs of the effective management of the value side of the manufacturing process and raising economic efficiency. We consider that, in the machine building industry, these objectives can be a...
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Until the effective application of “REGULATION (EC) No 1370/2007 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on public passenger transport services by rail and by road in Romania, the existing policy of subsidizing public transport... more
Until the effective application of “REGULATION (EC) No 1370/2007 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on public passenger transport services by rail and by road in Romania, the existing policy of subsidizing public transport companies generally consists in covering the difference between the total cost (usually higher) and revenue (usually lower) of the operator that are obtained by provisioning the public passenger transport. In this manner, by subsidizing the overall cost of public transport companies has led to a constantly growing financial effort for the local authority, in particular because there are no clear policies regarding the destination, volume and socio -economical effects of this subsidy. Likewise, in the absence of clear methodologies and procedures for correct identification and quantification of the volume and destination of the subsidy needed for operating the public passenger transport services, it`s financing is done in a relative subjective manner. In...
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Companies and managers usually believe that environmental costs are not significant to the operation of their businesses. However, often it does not occur to them that some production costs have an environmental component. By identifying... more
Companies and managers usually believe that environmental costs are not significant to the operation of their businesses. However, often it does not occur to them that some production costs have an environmental component. By identifying and controlling environmental costs, environmental accounting systems can help environmental managers to justify these cleaner production projects, and to identify new ways of saving money and improving environmental performance at the same time.
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The complexity, dimension and the scope of the economic problems specific to the correct development of organisational strategie require, on the one hand, the structuring and systematisation of their entire simulation activity in view of... more
The complexity, dimension and the scope of the economic problems specific to the correct development of organisational strategie require, on the one hand, the structuring and systematisation of their entire simulation activity in view of solving them. On the other hand, they require the adequacy of a relative independence resulted from the very nature of thinking, personality and professional education of those who wants to promote a certain type of organisational strategy. In other words, we can consider that the stages of creating a strategy simulation, although they are not compulsory, they cannot be entirely neglected, because there is minimum number of stages and sub-stages for which the optional character is not permitted. The entire decisional simulation cycle of a strategy obeys the three research levels: analysis, designing and management of the simulation activity.
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EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and... more
EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an organization’s internal decision-making. EMA is a relatively new tool in environmental management. Decades ago environmental costs were very low, so it seemed wise to include them in the overhead account for simplicity and convenience. Recently there has been a steep rise in all environmental costs, including energy and water prices as well as liabilities.
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The control serves for dynamic, preventive and real-time delivery of information and increases the quality of decisions. It reaches the essence of the phenomena, notices the negative aspects when they appear as tendency and intervenes... more
The control serves for dynamic, preventive and real-time delivery of information and increases the quality of decisions. It reaches the essence of the phenomena, notices the negative aspects when they appear as tendency and intervenes operatively for preventing and canceling the causes. The control evaluates the results in comparison with the established norms and objectives, but it also contributes to preventing tendencies and phenomena that need corrective decisions. The control represents a form of improving the manner in which the patrimony is administrated, a form of organizing and conducting the activity of patrimonial units.
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The determination of the production cost has a special importance in decision optimizing due to the functions this economic indicator fulfills in the industrial plants. Production potential maintenance of a plant depends on how it... more
The determination of the production cost has a special importance in decision optimizing due to the functions this economic indicator fulfills in the industrial plants. Production potential maintenance of a plant depends on how it succeeds to recover the cost of the accomplished use values by marketing and its prosperity and rhythm of development depend on the difference between the sums cashed from selling the products and the expenses incurred in obtaining and marketing them. Operative determination of the indicators regarding production costs as well as the permanent exercising of administration control per responsibility centers, by measuring the results of the activity carried out within such centers, are requirements that the piloting of the plant depends on in order to achieve economic efficiency.
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The entire decisional simulation cycle of socio-productive systems obeys the three research levels: analysis, designing and management of the simulation activity. The analysis represents the research process of the system’s component with... more
The entire decisional simulation cycle of socio-productive systems obeys the three research levels: analysis, designing and management of the simulation activity. The analysis represents the research process of the system’s component with the purpose of highlighting the following issues: the role of the system within the economic enterprise system; their horizontal and vertical interaction within the organisational structure; the status and decision variables – controllable or uncontrollable, which determines the running of the system; the identification of atypical behaviours and factors which influence the good running of the system and which cannot be included in the category of disruptive factors. The management of the simulation activity represents the whole set of planned procedures in view of grouping structures, phenomena and processes analysed and/or designed. By dint of this management a concise and clear formulation results for: the object of the simulation; the purposes ...
The complexity, dimension and the scope of the economic problems specific to the correct development of organisational strategie require, on the one hand, the structuring and systematisation of their entire simulation activity in view of... more
The complexity, dimension and the scope of the economic problems specific to the correct development of organisational strategie require, on the one hand, the structuring and systematisation of their entire simulation activity in view of solving them. On the other hand, they require the adequacy of a relative independence resulted from the very nature of thinking, personality and professional education of those who wants to promote a certain type of organisational strategy. In other words, we can consider that the stages of creating a strategy simulation, although they are not compulsory, they cannot be entirely neglected, because there is minimum number of stages and sub-stages for which the optional character is not permitted. The entire decisional simulation cycle of a strategy obeys the three research levels: analysis, designing and management of the simulation activity.
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The importance of the private sector’s involvement to assure a satisfactory quality of human life given by its five characteristics, emphasized in various documents promoted within the European Union : the service universality,... more
The importance of the private sector’s involvement to assure a satisfactory quality of human life given by its five characteristics, emphasized in various documents promoted within the European Union : the service universality, continuity, quality, tariff accessibility, protection of users and consumers No doubt the consumer’s perception is largely influenced by the extent to which an operation succeeds in assuring the simultaneous achievement of the above mentioned characteristics. Local public administration of the municipality Bucharest is part of this public sector area that faced at the end of the 20th century many problems caused by the condition of the water supply and sewerage service , but also with an ongoing deterioration of the relationship that Regia Generala de Apa Bucuresti (General Administration of Water Bucharest) (RGAB), as an operator, had with the service beneficiaries, as consumers . Thus, the transfer of the water supply and sewerage service from the public to...
The base of this research was a comparative analyse of the international practices in the field, in order to identify the most important tendencies in public services management. Considering the results of this research, there were... more
The base of this research was a comparative analyse of the international practices in the field, in order to identify the most important tendencies in public services management. Considering the results of this research, there were identified the foundamental principles of an intelligent management model for public management (subsidiarity, public value and deliberative governance). Starting from this point, we proposed
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The complexity, dimension and the scope of the economic problems specific to the correct development of organisational strategie require, on the one hand, the structuring and systematisation of their entire simulation activity in view of... more
The complexity, dimension and the scope of the economic problems specific to the correct development of organisational strategie require, on the one hand, the structuring and systematisation of their entire simulation activity in view of solving them. On the other hand, they require the adequacy of a relative independence resulted from the very nature of thinking, personality and professional education
Research Interests:
The determination of the production cost has a special importance in decision optimizing due to the functions this economic indicator fulfills in the industrial plants. Production potential maintenance of a plant depends on how it... more
The determination of the production cost has a special importance in decision optimizing due to the functions this economic indicator fulfills in the industrial plants. Production potential maintenance of a plant depends on how it succeeds to recover the cost of the accomplished use values by marketing and its prosperity and rhythm of development depend on the difference between the
Research Interests:
Companies and managers usually believe that environmental costs are not significant to the operation of their businesses. However, often it does not occur to them that some production costs have an environmental component. By identifying... more
Companies and managers usually believe that environmental costs are not significant to the operation of their businesses. However, often it does not occur to them that some production costs have an environmental component. By identifying and controlling environmental costs, environmental accounting systems can help environmental managers to justify these cleaner production projects, and to identify new ways of saving money
Research Interests:
The increase in the quality of the public administration act represents one of the major targets for the local authorities. From this point of view, the identification and implementation in the current practice of some methods, techniques... more
The increase in the quality of the public administration act represents one of the major targets for the local authorities. From this point of view, the identification and implementation in the current practice of some methods, techniques and advanced working tools might have a significant impact.The investments’ programme as a tool accessible to local public authorities gains an increased legitimacy
Research Interests:
The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The... more
The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants - global method and the method per orders - by which a historical cost
Research Interests:
At international level, corporate governance has been shown great interest – from governments, stock exchange authorities, investors, companies and public in general. This interest is natural, considering the fact that it is necessary to... more
At international level, corporate governance has been shown great interest – from governments, stock exchange authorities, investors, companies and public in general. This interest is natural, considering the fact that it is necessary to strengthen the way companies are managed, as a guarantee of economic growth and financial stability, and to increase trust in capital markets. This need is more
Research Interests:
EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and... more
EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an
Research Interests:
The e-commerce can lead to cost reduction in case of a supplier in many different ways and can subsequently increase the competition potential of an enterprise. The e-commerce generates on average lower costs than those coming up if it... more
The e-commerce can lead to cost reduction in case of a supplier in many different ways and can subsequently increase the competition potential of an enterprise. The e-commerce generates on average lower costs than those coming up if it were to reduce them by considering their components. As for the competition mechanism, such changes produce significant modifications within a market
Research Interests:
The paper debates solutions, points of view and a commune language for Green Accounting. The main purposes of our research are the following: 1.Define the object of Green Accounting 2.Scope 3.Theory and specific practices 4.Disclosure and... more
The paper debates solutions, points of view and a commune language for Green Accounting. The main purposes of our research are the following: 1.Define the object of Green Accounting 2.Scope 3.Theory and specific practices 4.Disclosure and financial analysis 5.Romanian experience in Green Accounting. How to define Green Accounting? Is Green Accounting a part of Environmental Accounting? How to ensure the balance between business interests and envinronmental protection? Are environmental goals based on Total Quality Management? How to design for Environment? This are some questions proposed to be discused in this paper.
Research Interests:
Research Interests:
Although seen as a sector with a high degree of inertia and conservatism the public administration system determines the public institutions to record a set of influences both from the internal and external environment. The public... more
Although seen as a sector with a high degree of inertia and conservatism the public administration system determines the public institutions to record a set of influences both from the internal and external environment. The public administration system is influenced by the frequent legislative changes and recently by the requirements claimed by the European Union. Given the complexity and dynamics of the competitive environment the approach of strategic management tools at the level of public administration becomes more and more important and necessary. One of the main types of exercise of strategic management is represented by financial planning moulded into policies, strategies, plans and programmes whose generation is based on multiannual budgets.
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La présente recherche est une suite de la précédente, les auteurs essayant par une toute autre vision par rapport au premier ouvrage, d’identifier et de mesurer les évolutions positives ou négatives des performances d’Apa Nova Bucureşti... more
La présente recherche est une suite de la précédente, les auteurs essayant
par une toute autre vision par rapport au premier ouvrage, d’identifier et
de mesurer les évolutions positives ou négatives des performances d’Apa
Nova Bucureşti au cours de la période 2008-2012 sur les points suivants :
Le stade d’accomplissement par Apa Nova Bucureşti des objectifs
du Contrat de Concession.
L’analyse de l’évolution dans une dynamique de performance
globale d’Apa Nova Bucureşti, en qualité d’opérateur du service
d’alimentation en eau et d’assainissement.
L’analyse comparative des performances d’Apa Nova Bucureşti par
rapport aux opérateurs similaires représentatifs au niveau national.
L’analyse du partenariat public privé par rapport aux autres formes
de délégation de services d’alimentation en eau et
d’assainissement.
Les auteurs se sont également proposés une approche des effets du PPP
sur les services publics d’alimentation en eau et d’assainissement de la ville
de Bucarest du point de vue du stade de réalisation des niveaux de services prévus dans le Contrat de Concession, par Apa Nova Bucureşti en qualité de Concessionnaire, et de la performance globale enregistrée par la société douze ans après l’entrée en vigueur de la concession des services respectifs.
par une toute autre vision par rapport au premier ouvrage, d’identifier et
de mesurer les évolutions positives ou négatives des performances d’Apa
Nova Bucureşti au cours de la période 2008-2012 sur les points suivants :
Le stade d’accomplissement par Apa Nova Bucureşti des objectifs
du Contrat de Concession.
L’analyse de l’évolution dans une dynamique de performance
globale d’Apa Nova Bucureşti, en qualité d’opérateur du service
d’alimentation en eau et d’assainissement.
L’analyse comparative des performances d’Apa Nova Bucureşti par
rapport aux opérateurs similaires représentatifs au niveau national.
L’analyse du partenariat public privé par rapport aux autres formes
de délégation de services d’alimentation en eau et
d’assainissement.
Les auteurs se sont également proposés une approche des effets du PPP
sur les services publics d’alimentation en eau et d’assainissement de la ville
de Bucarest du point de vue du stade de réalisation des niveaux de services prévus dans le Contrat de Concession, par Apa Nova Bucureşti en qualité de Concessionnaire, et de la performance globale enregistrée par la société douze ans après l’entrée en vigueur de la concession des services respectifs.