ABSTRACT: The paper presents the way work relations develop between public administration institution clerks, their relations with their superiors, the main subordination types of public administration clerks. The paper also dwells on the role played by the head of an institution belonging to public administration in establishing the most favorable work relations, the behaviour the subordinates should have with the institution head, the way a superior exerts his prerogative of making a decision and the optimum modality of communicating it to the subordinates.

ABSTRACT: The author, based on personal scientific researches, examines the reproduction process as a complex system of incomes’ and material values’ movement from the position of financial-cost aspect. At the same time, the evolution of the process is monitored by the objective need of money-goods equilibrium as preconditions of sustainable and long-term economic growth.

ABSTRACT: The Tourism Learning Areas approach (TLA) develops an innovative approach, that of learning areas, to upgrade skills in the tourism industry, thus enhancing the economic and social dimension in the tourist areas and improving competitiveness. The tourism sector is at the heart of the transformation that is taking place due to globalization, being instrumental in developing the global economy through increased travel opportunities, making use of new technologies to deliver its multiple products and services, and being used as a central tool in local and regional development strategies. However, the continued growth and sustainability of the sector also has to be adapted to these new conditions, which is why learning to innovate is so important.

ABSTRACT: This paper presents the necessity and the starting points/the basis for implementing information strategies. Within an informational society, the automation of the company and the use of specific computer programs for financial – accounting activities, for managerial and administrative activities represent a must-have in order to ensure competition. Therefore we have outlined the phases of the strategy implementation process, as well as the main variables that determine decisional automation, which is part of the management process.

ABSTRACT: The functioning of the entire system of the company can be statically and dynamically quantified through a set of state variables, while its interaction with other structures of the national economy forms the total of inputs and outputs. The company’s system inputs take the shape of adjusting parameters containing values, limits or intervals imposed from the exterior in order to ensure the global optimization at the level of national economy.

ABSTRACT: Today, the environment based on informatics influences continuously auditors’ work, because it creates new opportunities and new risks, additional rules in what concerns security, fairness and acceptable margin of error. The growth of the systems’ complexity, especially the informatics accounting Systems of ERP type (Enterprise Resource Planning), so as the large volume of transactions registered at present have lead to the replacement of the „manual”, classic audit techniques with modern techniques, assisted by the computer and known as CAAT (Computer Assisted Audit Techniques).

ABSTRACT: Inflation constantly has been seen as a controversial economic phenomenon that has generated numberless chronic lacks of balance in economy. In a hyper-inflationist economy the report without inflation re-treatment of the balance sheet and the profit and loss account is no more relevant for those who use accounting data, and the 90s’ Romania certainly faced such a hyper-inflationist economy. As the evaluation basis in accountancy is historic cost, and, due to the fact that under circumstances of high inflation, historic cost suffers a series of changes that distort reality, several accounting methods are employed. Theses accounting methods under circumstances of inflation may rely on conversion, evaluation or other mixed methods that consist in re-treating the financial reports of the companies at opening and closing these financial reports. As under the present circumstances a too rapid economic growth is envisaged for Romania that might determine the increase of inflation, the re-treatment of the balance sheet and of the results account could be a necessity in the future.

ABSTRACT: Restructuring process in Romania, which starting in 1990, affected all the mining areas, one of these being Jiu Valley – an area with specific characteristics. This process generated an increasing in local unemployment rate and also caused many subsequent economical effects. Under the coal sector restructuring circumstances it is necessarily to analyze the economical effects, and to find some solutions which have to be in the accordance with the economical and political rules and to encourage economic development of this area affected by the mining activity restructuring.

ABSTRACT: As soon as the transition to a new organization form was made, the changes from the Romanian economy (privatization, technological and organizational restructuring, the introduction of mechanisms characteristic for the market economy) have led to new coordinates of the labour market in our country. By knowing all the elements which characterize the labour market, one is able to outline the action coordinates in order to ensure an efficient management of the labour market – on regional level, on economic branch level, on national economy level – holding employment as the main objective. In order to make employment an instrument for creating a functional labour market, pragmatic and operational reactions are needed, reactions which mainly target an institutional and legislative framework that ensures the creation of a flexible and efficient labour market.

ABSTRACT: The term „concentration” describes the conditions of concurrency that prevail each activity field. The possible extremes of the concentration are the perfect concurrency, on the one hand, and the monopole, on the other hand. The perfect or automized concurrency is the Basic market structure with a very large number of companies that compete independently (each company has an insignificant share from the market, produces homogenous goods, uses identical production proceedings and has a perfect information and the entrance of other companies in the respective activity field is free). The market structure named monopole designs accompany that, in the activity field it operated, is the sole supplier of a homogenous product which has no substitutes and is distributed to a large number of buyers. Among the market structures, the perfect concurrency and the monopole, there are intermediary structures, with different levels of imperfect concurrency, so that in any contemporary economy there are more alternative market structures.

ABSTRACT: In order to emphasize the state, at a certain moment, and the evolution in time of an enterprise, it is used a large number of indicators and indexes. At the level of all the economical agents, of all the enterprises from the national economy and of the sectors of economic activity there is selected a few significant economical and financial indicators. The official statistic data referring to the economical and financial indicators of an enterprise are expressed in current prices, so that it cannot be calculated the dynamic of the turnover, of the gross and net investments, of the direct exportation, of the added value or of the gross result of the exploitation.

ABSTRACT: The overwhelming part of the total expenses of the population is represented by the consumption expenses. It is structured according to the expenses of financing source in: financial consumption expenses of the households and the counter-value of the consumption of agriculture products from proper resources, and according to the nature of the consumption products obtained, they are classified as follows: expenses for the agro-alimentary products and the non-alcoholic drinks, the alcoholic drinks and the tobacco, clothes and footing, houses, furniture, health, education, leisure and culture.

ABSTRACT: Between the modern society and the traditional one there are sensitive differences. If the traditional society is restrictive and limited from the cultural point of view, the modern society is expansive, capable to solve a large range of problems and to control more and more extended scientific areas. The more structural the specialization, the higher the modernization index; the further away from the traditional society, the more capable of reabsorbing transforming elements and of developing rationalism, efficiency and tendency towards freedom, which are the essential characteristics of the modernity.

ABSTRACT: In the following, using real statistic data I will present for modern Romania the structure of the arable and forest property, the evolution of the agricultural production, the results regarding agricultural crops and livestock husbandry. The legal status of property had a quantitative evolution combined with qualitative changes. Property distribution after the 1864 Agrarian Reform and the subsequent land reforms did not have a favorable evolution. Some of the reasons are the growing population, the expansion of the tenancy system (hindering productive investments and considerably worsening peasant’s status), the increase of land’s price, and the lack of a credit system that would address peasants’ needs.