Underground economic activities exist in most countries around the world, and they usually have t... 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.
Rezumat. Lucrarea urmărește să analizeze impactul crizei financiare asupra pieței de capital din ... more Rezumat. Lucrarea urmărește să analizeze impactul crizei financiare asupra pieței de capital din România în scopul stabilirii principalelor evoluții financiare. Există în mod evident un fenomen de contagiune, care însă duce la manifestări diferite ale crizei pe piețele de capital. Urmărim să stabilim prin metoda regresiei statistice liniare factorii care influențează evoluția pieței de capital. Ajungem la rezultate surprinzătoare, care ne dovedesc că investitorii nu sunt întotdeauna raționali și nu reacționează după statistici. Cuvinte-cheie: leasing de personal; externalizarea resurselor umane; capitalul uman; competenţa; criterii de evaluare a capitalului uman; contractul de muncă pe termen nedeterminat. Cod JEL: J08.
Abstract. The control serves for dynamic, preventive and real-time delivery of information and in... more Abstract. 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.
Internationalization and globalization marked in Europe in the early ’70s the development of cont... more Internationalization and globalization marked in Europe in the early ’70s the development of controlling, in its role to complete the management and have influenced it to a great extent until present. In practice, controllers’ responsibilities range from the extreme of performing only primary accounting tasks and up to the extreme of undertakings related to executive management. Controlling has undergone decades of evolution, and herewith the concept got standardized in theory and practice; however it cannot be claimed that a unitary definition for controlling has already been achieved. Same as a theatre spotlight shines on the stage from different angles, controlling should be viewed in the same way, as: mind-set, substance, work approach, process, tool and role. Only when all the lights are on and the object is viewed from all sides, it can be defined in its completeness. As a management function, controlling must be practiced in a professional manner, as the sustainable developme...
The management decision process is becoming increasingly complex in the current stage, characteri... more The management decision process is becoming increasingly complex in the current stage, characterized by shorter product life cycles, increasingly higher variety of products and services, rapid changes in technology, low predictability of customer preferences and a larger number of markets and distribution channels. The increasingly large-scale application of financial reporting based on the International Financial Reporting Standards (IFRS) causes debates on the relation between external accounting (financial accounting) and internal accounting (management accounting, controlling, internal reporting). The purpose of this article is to present the evolution of controlling tasks in a public or private entity and to delimitate them from those of audit. The main structural differences between controlling and audit as well as the advantages and disadvantages of integrating internal and external accounting are hereby identified.
Internationalization and globalization marked in Europe in the early ’70s the development of cont... more Internationalization and globalization marked in Europe in the early ’70s the development of controlling, in its role to complete the management and have influenced it to a great extent until present. In practice, controllers’ responsibilities range from the extreme of performing only primary accounting tasks and up to the extreme of undertakings related to executive management. Controlling has undergone decades of evolution, and herewith the concept got standardized in theory and practice; however it cannot be claimed that a unitary definition for controlling has already been achieved. Same as a theatre spotlight shines on the stage from different angles, controlling should be viewed in the same way, as: mind-set, substance, work approach, process, tool and role. Only when all the lights are on and the object is viewed from all sides, it can be defined in its completeness. As a management function, controlling must be practiced in a professional manner, as the sustainable developme...
Debates on corporate governance are numerous and diverse. This study explores the role of the aud... more Debates on corporate governance are numerous and diverse. This study explores the role of the auditor in the context of corporate governance and researches on elements that might impact the audit process. The findings of the study are that auditor independence and professional judgement are key elements for reaching professionalism in financial audit. In turn, corporate governance is positively influenced by audit professionalism.
The determination of the production cost has a special importance in decision optimizing due to t... 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
The increase in the quality of the public administration act represents one of the major targets ... 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
The European Union is currently affected by the financial crisis that spread internationally. The... more The European Union is currently affected by the financial crisis that spread internationally. The member states face difficulties such as price volatility, uncertainties, liquidity issues, cases of bankruptcy, increased unemployment rate, and decreasing GDP. The present paper analyses the challenges faced under these new circumstances by the European companies and their stakeholders. By taking into consideration the threats and weaknesses
The main purpose of improving and varying cost calculation methods in the machine building indust... 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...
... Theoretical and Applied Economics - 3 / 2006 (498). Economia subterana in Romania. Costantin ... 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. ...
EMA can be defined as the identification, collection, estimation, analysis, internal reporting, a... 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
The increase in the quality of the public administration act represents one of the major targets ... 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
The main purpose of improving and varying cost calculation methods in the machine build- ing indu... more The main purpose of improving and varying cost calculation methods in the machine build- ing 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
The changes in economy and the society require a new theory of value based on knowledge. A piece ... more The changes in economy and the society require a new theory of value based on knowledge. A piece of information which is well documented and as well assimilated may be a substitute for substance, energy and another piece of information. After receiving the piece of information, our thinking needs to change dramatically, in order to consider the factors that make
Underground economic activities exist in most countries around the world, and they usually have t... 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.
Rezumat. Lucrarea urmărește să analizeze impactul crizei financiare asupra pieței de capital din ... more Rezumat. Lucrarea urmărește să analizeze impactul crizei financiare asupra pieței de capital din România în scopul stabilirii principalelor evoluții financiare. Există în mod evident un fenomen de contagiune, care însă duce la manifestări diferite ale crizei pe piețele de capital. Urmărim să stabilim prin metoda regresiei statistice liniare factorii care influențează evoluția pieței de capital. Ajungem la rezultate surprinzătoare, care ne dovedesc că investitorii nu sunt întotdeauna raționali și nu reacționează după statistici. Cuvinte-cheie: leasing de personal; externalizarea resurselor umane; capitalul uman; competenţa; criterii de evaluare a capitalului uman; contractul de muncă pe termen nedeterminat. Cod JEL: J08.
Abstract. The control serves for dynamic, preventive and real-time delivery of information and in... more Abstract. 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.
Internationalization and globalization marked in Europe in the early ’70s the development of cont... more Internationalization and globalization marked in Europe in the early ’70s the development of controlling, in its role to complete the management and have influenced it to a great extent until present. In practice, controllers’ responsibilities range from the extreme of performing only primary accounting tasks and up to the extreme of undertakings related to executive management. Controlling has undergone decades of evolution, and herewith the concept got standardized in theory and practice; however it cannot be claimed that a unitary definition for controlling has already been achieved. Same as a theatre spotlight shines on the stage from different angles, controlling should be viewed in the same way, as: mind-set, substance, work approach, process, tool and role. Only when all the lights are on and the object is viewed from all sides, it can be defined in its completeness. As a management function, controlling must be practiced in a professional manner, as the sustainable developme...
The management decision process is becoming increasingly complex in the current stage, characteri... more The management decision process is becoming increasingly complex in the current stage, characterized by shorter product life cycles, increasingly higher variety of products and services, rapid changes in technology, low predictability of customer preferences and a larger number of markets and distribution channels. The increasingly large-scale application of financial reporting based on the International Financial Reporting Standards (IFRS) causes debates on the relation between external accounting (financial accounting) and internal accounting (management accounting, controlling, internal reporting). The purpose of this article is to present the evolution of controlling tasks in a public or private entity and to delimitate them from those of audit. The main structural differences between controlling and audit as well as the advantages and disadvantages of integrating internal and external accounting are hereby identified.
Internationalization and globalization marked in Europe in the early ’70s the development of cont... more Internationalization and globalization marked in Europe in the early ’70s the development of controlling, in its role to complete the management and have influenced it to a great extent until present. In practice, controllers’ responsibilities range from the extreme of performing only primary accounting tasks and up to the extreme of undertakings related to executive management. Controlling has undergone decades of evolution, and herewith the concept got standardized in theory and practice; however it cannot be claimed that a unitary definition for controlling has already been achieved. Same as a theatre spotlight shines on the stage from different angles, controlling should be viewed in the same way, as: mind-set, substance, work approach, process, tool and role. Only when all the lights are on and the object is viewed from all sides, it can be defined in its completeness. As a management function, controlling must be practiced in a professional manner, as the sustainable developme...
Debates on corporate governance are numerous and diverse. This study explores the role of the aud... more Debates on corporate governance are numerous and diverse. This study explores the role of the auditor in the context of corporate governance and researches on elements that might impact the audit process. The findings of the study are that auditor independence and professional judgement are key elements for reaching professionalism in financial audit. In turn, corporate governance is positively influenced by audit professionalism.
The determination of the production cost has a special importance in decision optimizing due to t... 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
The increase in the quality of the public administration act represents one of the major targets ... 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
The European Union is currently affected by the financial crisis that spread internationally. The... more The European Union is currently affected by the financial crisis that spread internationally. The member states face difficulties such as price volatility, uncertainties, liquidity issues, cases of bankruptcy, increased unemployment rate, and decreasing GDP. The present paper analyses the challenges faced under these new circumstances by the European companies and their stakeholders. By taking into consideration the threats and weaknesses
The main purpose of improving and varying cost calculation methods in the machine building indust... 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...
... Theoretical and Applied Economics - 3 / 2006 (498). Economia subterana in Romania. Costantin ... 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. ...
EMA can be defined as the identification, collection, estimation, analysis, internal reporting, a... 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
The increase in the quality of the public administration act represents one of the major targets ... 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
The main purpose of improving and varying cost calculation methods in the machine build- ing indu... more The main purpose of improving and varying cost calculation methods in the machine build- ing 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
The changes in economy and the society require a new theory of value based on knowledge. A piece ... more The changes in economy and the society require a new theory of value based on knowledge. A piece of information which is well documented and as well assimilated may be a substitute for substance, energy and another piece of information. After receiving the piece of information, our thinking needs to change dramatically, in order to consider the factors that make
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