Knowledge Horizons - Economics

Online ISSN: 2066-1061

Print ISSN: 2069-0932



Publisher: Pro Universitaria
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Corporate Social Responsibility - Premise of Supporting Medical Units in Order to Sustainable Development of Social and Economic Environment in Romania

Author(s):

Cezar MILITARU -- Adriana ZANFIR -- Andreea BALTARETU -- Daniel Laurentiu STEFAN


Abstract
| Pages: 8-12
At present it is necessary to extend economic limits of enterprises, regardless of their field because all organizations should be an responsible socially organism. Social-economic environment and current business dynamics require organisations certain challenges that they need both to accept and to respond to. In our days objectives related to profit there are not the most important because all organizations must develop strategic programs to protect the environement and must take into account all stakeholders. Based on these considerations, this paper aims to highlight the importance of corporate social responsibility and the necessity for their involvement in actions to support economic and social environment in Romania. The subject is achieved by analyzing the most important actions on the involvement of the large companies operating on the Romanian market in the development of health units, seen as the main engine of the Romanian economy and society development.

How to Achieve a Competitive Advantage

Author(s):

Adina MUSETESCU


Abstract
| Pages: 13-16
In order to succeed in any market a company has to decide which strategy is more appropriate to use, which means identifying the sources of a potential competitive advantage such as skills or resources. Superior skills in creating a special product can represent the element that is setting the company apart from its competitors. That is easily translated into a very good quality of the products. The resources of the company refer to the great number of retailers (a good distribution chain that can lower the costs), the possibility of economies of scale, a good advertising programmed and others.

Problematical Issues Concerning the Necessity of Adopting a Law Referring to the Accounting Law in Romania in the Present Context

Author(s):

Luminita Georgeta JALBA


Abstract
| Pages: 17-20
The article, having as theme on "the necessity of a right accounting in Romania in the current context" brings into the reader's attention some aspects connected with the accounting law issues in the current context. In this respect, we presented a general argumentation on the subject of interest to the object referring to the scientific researches object. In the same time, we followed to show the norms and regulations which are fixing the nowadays juridical frame of Romanian accounting and which put together the first source of what specialists call proposed accounting law able to identify the factors having influence in the view of creating an accounting law. We aimed to identify the factors they have influenced the emergence of the accounting law.

The Public Debt of Romania between 2008-2013

Author(s):

Daniela PENU


Abstract
| Pages: 21-26
The paper aims to analyze the causes that have led to rising the public debt of Romania between 2008-2013. Although it is below the level set out in the Maastricht Treaty, in Romania, the public debt has grown at a fast pace. Also consider the public debt according instruments, currency and type of debt holders and try to analyze its evolution during the period 2014-2016.

Valuation High Speed Economy

Author(s):

Vadim DUMITRASCU -- Roxana Arabela DUMITRASCU


Abstract
| Pages: 27-30
The use of knowledge in business opens vast possibilities for the spectacular intensification of the rhythms of the processes of economic value creation. High speeds are a fundamental feature of the knowledge economy. The sources of high speeds in business are certain economic, technological and commercial processes with the nature of some positive feedbacks. What generates it is the organization of knowledge in the form of networks. The organizations competitiveness is marked by the ability to operate at high speeds.

Problematical Interdependence between Accounting and Corporate Government in Nowadays Context

Author(s):

Luminita Georgeta JALBA


Abstract
| Pages: 35-39
This article, having as topic: ”Problematical interdependence between accounting and corporate governance in nowadays context” wins the reader's attention in order to a better understanding of the interdependence upon some aspects linked between the corporate governance issues and IFRS/IAS in the nowadays context which concerns the accounting from Romania.

Corruption and the Informal Economy in Transition Countries: Case Study the Analysis of Enterprises in Kosovo

Author(s):

Arsim GJINOVCI


Abstract
| Pages: 40-43
As a result of the longer transition the Balkan countries are faced with problems of different nature, including the corruption and informality in economy. Theoretical and empirical studies in Kosovo and the region show that there are favorable conditions for the existence and growth of corruption and informality. In our country believed that international institutions as EULEX even though they are called upon to help prevent corruption and informal economy, they as well as the local institutions have disappointed the citizens in a very high percentage. Based on data come up to conclusions that the corrosion and informal economy are rising, and that as a result of long transition in all spheres like the social life, the future of perspective, the impact of economic crisis, then the impact of factors as the external support from international institutions factor as integration and captivity. Thus, the motivation to get into the business of informality and corruption are different, but many officials or businessmen on of the key factor considered the legislation, slow action of justice, competition, administrative burdens on business ethics, and professionalism of human resources.

Public Institution Management. Case Study - The Romanian Mail

Author(s):

Sorin Adrian CIUPITU


Abstract
| Pages: 44-47
Public institutions in all developed countries have played an important role until privatization when they took second place. These companies reached the privatization when they were not profitable anymore due to the poor management implemented either by an unskilled manager or a manager who maliciously led the institution with the purpose to collapse it as he had various promised or already received advantages from a competitor.

The China-ASEAN Free Trade Area. Transferring the Halfhearted Evidence

Author(s):

Ioana-Bianca BERNA


Abstract
| Pages: 48-55
The Association of Southeast Asian Nations, founded in 1967, as the organism representative for Southeast Asia, encompassing all the territorially affixed countries, minus East Timor, has always seen China`s loom of the region as mutually dependent on its politics. ASEAN is not simple, nor complicated in structure. Perhaps, this is the main reason why ASEAN and China decided to format an economic agreement, surmounting all inter-regional trade barriers. Thus, a simple structure was assigned the initial value of contemplation. Throughout this article, we will try to bring into light an unwrapping of the good and of the detrimental aspects and innuendoes of the China-ASEAN Free trade Area, by laying open personal streaming of the subject and by bringing down the obviousness of arguments of either side.

Continuous Improvement Strategy - Viable Strategy for Romanian Companies

Author(s):

Sorin GRESOI -- Alina GHEORGHE


Abstract
| Pages: 56-60
This paper presents, the first, a few general considerations on the economic strategies of the enterprise, including prerequisites and potential success of the company and, among other things, diagnostic studies. Next, we insisted on a strategy of continuous improvement, such as a strategy of companies in Romania, in terms of a lack of financial resources for most companies. This strategy promotes the idea of stepless change, with minimum cost and effort, continues with a maximum exploitation of human resources of company and based on some basic principles: orientation towards the customer, staff involvement, process approach, mutually beneficial relationships with suppliers. Constant improvement in performance has to be one of the objectives of the company. For this purpose you have made periodic analyses and examinations of audits, followed by activities to correct the negative aspects identified.

The Role of Value Added in the Assessment of National Trade Performances

Author(s):

Georgeta ILIE


Abstract
| Pages: 61-65
The enhancement of global value chains has major advantages, such as: the growth of investment and jobs, the new trade opportunities and keeping away from exclusion, the increase of efficiency of trade or the improvement the position of some developed countries. But, the assigning the entire commercial value to the final country of processing can distort the origin of the products and lead to wrong decisions. This paper examines the international cooperation for identifying the key features of global value chains, and the role of statistics in resolving the problems generated by global value chains.

Classicism and Modernity in the Information System on Financial Performance

Author(s):

Luminita Georgeta JALBA


Abstract
| Pages: 66-68
The article concerning the subject of ”classicism and modernity in the informational system on the financial performance” points into the reader’s attention some aspects concerning the current demand and the extra-accounting information in the context of the emergence of the social accounting, which is a concern with some accounts circumscribed to all those firms with an interest both in the organization (stakeholders) and not only towards them (shareholders).

The Insurance Market and Social Wealth

Author(s):

Roxana IONESCU


Abstract
| Pages: 69-73
Over time, people and their activities were subject to risk. These risks cause damage in different sizes and the insurances cover them, they permit the reconstruction of the destroyed property, ensuring the continuity of the production process and contribute to the integrity of national wealth. Through this paper we try to identify aspects of usability and security role in the development of society and social wellbeing.

Time as Absolute Factor of Competitiveness and Economic Efficiency

Author(s):

Roxana Arabela DUMITRASCU -- Vadim DUMITRASCU


Abstract
| Pages: 74-77
To generate new knowledge as output of the business processes represents the basis of the most substantial competitive advantages. This transforms the speed of the business processes in the key factor of competitiveness. Time becomes the absolute criterion in the delimitation of the competitive organisations from outsiders. Faster are the business organisations that manage to extract profit rapidly. Their reporting to the profitability threshold may constitute the basis for measuring the businesses’ rhythms.

Strategic Planning of Ecotourism in Europe and the Development of its Products in Europe

Author(s):

Alina GHEORGHE -- Silvia IFTIME


Abstract
| Pages: 78-81
The idea of ecotourism first materialised mainly by travels to other continents, while in Europe its success relied on specialised products and categories of travellers. Tourism in rural areas displayed very high rates of growth. The promotion of ecotourism should be integrated within the framework the instruments for sustainable development, such as are soil utilization, mobility plans and the economic and social planning at the regional and local level. The higher expectations in terms of quality of life and consumption, leisure time, agrifood liberalization and competition of the urban destinations, form a true field to be explored by the sustainable rural ecotourism.

The Conception and Design of a Marketing Demand and Supply of the Accounting Information. The Bookkeeping and the Accounting Services in the Marketing Servicesí Process

Author(s):

Luminiţa Georgeta JALBĂ


Abstract
| Pages: 82-86
The article having as theme "The marketing conception and design of the supply and demand for accounting information. Bookkeeping and accounting services marketing process”, brings into the reader’s attention the aspects of an intense connection between accounting and marketing in the current context.

Analysis of Tax Evasion in Romania, in the Period 2009 - 2012

Author(s):

Sorin Adrian CIUPITU


Abstract
| Pages: 87-91
Tax evasion is one of the most complex social - economic phenomena of an utmost importance that the states are facing today and whose unintended consequences seek to limit as much as possible and whose eradication being basically impossible to fulfill.

International Accounting Standards on Business Combinations and Their Implementation in the Accounting in Romania

Author(s):

Iuliana CENAR -- Letitia Maria ISAC


Abstract
| Pages: 92-100
The purpose of this paper is to outline the specifics of an operation less applicable in our country, namely business combination. After formulating several views on the necessity of applying IFRS in Romanian accounting environment, there were highlighted the imperfections shown by the old international accounting norm that governed this type of transaction and the solutions offered by IFRS 3 for these imperfections. The study was divided into two approaches: a conceptual one, of deepening the realization methods and the accounting treatment prescribed by IFRS 3 for business combinations and a pragmatic one, of simulating an operation of combination for the two resident entities.

Capturing Solar Energy through Photovoltaic Panels, Installed Capacity of Photovoltaic Parks and Financials Investment in the Production of Electricity in Prahova County

Author(s):

Elena GRIGORE


Abstract
| Pages: 101-104
Using solar energy in Romania, not only in Prahova County, presents great development perspectives. Solar energy is considered a primary energy source, free and safe, an investment recoverable in record time and satisfactory to the investor and has countless technological applications, such as the production of electricity and heat, irrigation etc. Also, use of solar energy contributes to: saving conventional energy resources; reduction of environmental pollution; helps to reduce the costs of obtaining electricity; provides partially in most cases or completely energy independence of the user etc. Following investigations was confirmed that it we receive from the Sun - in about one hour – the energy consumption for a year of the whole planet, so solar radiation that reaches the Earth's surface is higher than global energy needs.

Civil Status Records

Author(s):

Andrada Mihaela TRUSCA


Abstract
| Pages: 105-107
The civil status records represent all the legal operations for the registration, in the registers of civil status, of the acts and facts of civil status, as well as other mentions provided by law, operations performed by the authorities of local public administration in accordance with the provisions of the law. The civil status records are of two kinds, namely, recordings through the drawing up of acts of civil status and recordings of marginal mentions by means of a book entry, in the registers of civil status.

Brief Theoretical Considerations on the Review of the European Union Constituent Treaties

Author(s):

Roxana-Mariana POPESCU


Abstract
| Pages: 108-110
In the European Union, the possibility of reviewing the constituent treaties contributes to the adaptation of legislation and European policies to the new requirements of the international life. As it is well known, before the entry into force of the Lisbon Treaty, there was only one procedure for reviewing the Treaties. The Lisbon Treaty regulates three procedures for reviewing the treaties: one ordinary and two simplified. Regardless, however, of the initiated procedure, Member States must unanimously adopt the review of provisions in cause. The review procedures are found in Article 48 of the Treaty on European Union.

Scrutinizing the Inclusiveness of Education at the Grass-Root Level in Madhya Pradesh Region of India

Author(s):

Onkar Nath MISHRA -- Saurabh GUPTA


Abstract
| Pages: 111-117
The primary motivation of this study is to explore the field of elementary education in the Madhya Pradesh region of India from gender perspective. With only 3 years in hand to achieve the goal of universal education for all as per Dakar declaration, it assesses the extent to which the basic education has been equitable and inclusive. It uses 15 indicators of the elementary education as input for the Principle Component Analysis to identify the factors that govern the primary school enrolment in case of girl students. The study resulted in four factors that determine the primary enrolment. The study exposes the utter failure of the elementary education system in general and the economic reforms in particular to make basic education equitable and universal. It has important policy implications. The study also contributes to the existing scanty literature on the gender dimensions of elementary education in India.

Management and Internal Audit in the Current Context

Author(s):

Luminita Georgeta JALBA


Abstract
| Pages: 118-121
The article on “Management and internal audit in the current context" brings in the reader's attention the concept of internal audit and its interdependence with risk management, in the effort of companies to create value and manage risk effectively.

The Importance of Respecting Patientsí Rights in the Context of the Interdependence between Public Health Services and Romanian Economic Services

Author(s):

Adriana ZANFIR -- Roxana SÂRBU -- Cezar MILITARU -- Mihai MARINESCU


Abstract
| Pages: 122-127
Health services have their very precise place inside a country’s economy and this thing cannot be denied. The population’s health condition is directly reflected in the economy of a country and can become a factor which is able to influence the quality of large consumer goods or services of public interest which are highly important in the economic sector. This paper starts from the idea that there is a strong interdependence relationship between health services and economic services, and the observance of our rights as patients is directly reflected in our efficiency as determinants of the country’s economic level. A research study has been developed in order to sustain this idea. It was made on the basis of a set of 400 respondents who had been the beneficiaries of one of the most important hospitals in Bucharest. The process of approaching this theme starts from studying the literature in this field of interest and the publications in the field of sanitary economy. Its objective is that of highlighting the fact that health is the most important factor of a good development of economic, political and social activities and respecting patients’ rights represents the key element in this equation.

The Forfeiture of Rights

Author(s):

Andrada Mihaela TRUSCA


Abstract
| Pages: 128-130
The forfeiture is the time period set by law or the parties, within a subjective right must be exercised or an unilateral act must be carried out. Forfeiture did not have a general regulation in the previous legislation, only specific applications. The new Civil Code devote forfeiture Title II of Book VI, „About statute of limitation, forfeiture and limitation periods”.