ABSTRACT: Within the companies that adopt the target-costing method (T.C.) products’ prices are determined by market prices and not by totalizing afferent costs. The marketing department of the company determines the target-sale price. The target-cost may be considered an estimated production cost calculated according to an estimated sale price. Nevertheless the T.C. method does not exclude the calculation and survey of costs during the production process. Products’ estimated costs are calculated and compared with the target-costs.

ABSTRACT: Globalization, the proliferation of new destination, the new technologies has changed the competitive environment of the European countries. Nowadays, the most powerful instrument in the touristic promotion is represented by the image of a country or region or a touristic product. If we concentrate upon the international dimension, the strategies of image construction or touristic promotion are: the creation of new touristic images, the re-positioning of a traditional touristic destination, the creation of an awareness degree within a competitive framework, the creation process of the brand (the brand which covers the national/regional level).

ABSTRACT: The term “business cycle” refers to joint time-series behavior of a wide range of economic variables such as prices, output, employment, consumption and investment. The objective of this article is to study the effect of the terms of trade in a small open economy general stochastic equilibrium model. For the beginning, I examine the role of world prices in inducing business cycle fluctuations using a dynamic stochastic small open economy model.

ABSTRACT: Our paper’s aim is the quantitative and qualitative description of the touristic demand in the Romanian mountain resorts. In order to achieve our goal, we will quantify some important aspects regarding the touristic circulation and the economic results in these resorts and we will present the profile of the tourist that arrived in the mountain resorts.

ABSTRACT: The following paper is meant to present and analyze some of the aspects considered significant in characterizing the degree of competitiveness of a geographic region specific to the national economy taking into consideration the intensity and the promptitude of major changes which modified radically the business environment and the living standards of the entire autochthon population.
This phase is only the first step within a necessary process and also a complex process which aims at increasing economic efficiency of every “link” that forms the “chain” represented by regional economy and national economy, respectively.

ABSTRACT: It has become more and more common to claim that the concept of innovations embraces everything that is connected with creation and application of new knowledge in order to win competitive advantage. In this respect innovations concern as well, apart from technology, economy, society and culture. A traditional approach applied by organizational and management sciences is not enough to explain and manage the development of enterprises as well as that of cities, regions and countries. Simultaneously, according to a new approach to innovativeness, creation of innovations depends on a complex/system approach. The word complex is vital since this approach should embrace the complexity of innovative networks as well as complexity of relations of cooperation and the whole network environment together with social context.

ABSTRACT: This paper deals with European strategy at the beginning Targeted at Cardiff "Partnership for Integration - A strategy for integrating environmental policies of the European Union, where the European Commission considered the second mandatory commitments to the EU : Agenda 2000 and the Kyoto Protocol. LIFE program with three "LIFE - Nature", "LIFE - Environment" and "LIFE - third countries" is another part of this work the previous chapter that refers to the way the European Commission has implemented Protocol Kyoto with "the European Climate Change." Supporting sustainable development worldwide, global chapter is closing this brief overview of the strategy for sustainable development

ABSTRACT: Migration is a phenomenon with implications at community level and it is carried out through community and family networks. One of migration’s most important effects is felt at community level. Due to migration, mentality changes occur determined by the contact with foreign cultures, active social critics and the entrepreneurship spirit increase, strong demographic changes occur, along with depopulated and aging communities. During the past few years, Romania was mainly the source country or the transit country in the migration fluxes. The status of Member State of the EU correlated with an increase in the level of salaries and incomes in Romania will most likely lead in the following years to a shift in this situation. In a first stage, Romania will be source and destination country at the same time and later; the number of immigrants will overcome the number of emigrants. [3]

ABSTRACT: During this study I have presented from the beginning the notion of globalisation emphasising more definitions given by the well known authors in the field. Then we discussed about the phenomenon of poverty at both international and national level. In Romania, we have discussed about the increase of the income before and after the EU accession.

ABSTRACT: The process of constant change is the success factor in reaching the desired speed of products, processes and organisations development and thus in improving corporate potential. Modelling phenomena in accordance with the structural approach enables one to simplify the observed relations and to present the classification grounds. An example may be a model of organisational structure identifying the logical relations between particular units and presenting the division of authority, work.

ABSTRACT: Strategic planning of spreading refers to the allotment of long term resources, under the conditions when they are variable. Thus, providing finite products on for a developing market or for other market segments, the use of some new distribution channels or means of transport, are decisions that should be adopted at the level of strategic planning. The strategy within spreading domain is elaborated on the basis of some plans and programs that comprise the sales estimated for a certain time horizon. These estimations are realized on the basis of the information proceeded from the accountancy system and from exterior sources available for the marketing department.

ABSTRACT: For Romania, who has limited resources of capital on internal plan, foreign investments represent more than a necessity, foreign capital, besides the contribution to supplementation of financial resources of the country, having support role for inevitable structural adjustments of Romanian economy. Analyzing strategies of attraction of foreign investments to Romania, the article underlines the essence of investments processes and surprises the interdependence which must exists between macroeconomic and structural politics and politics in the field of investments, fact which derives in the amplitude of consequences at level of the regions of the country and the entire national economy. In the context offered by the statute of member if the European Union, Romania must think again the entire politics of attraction of direct foreign investments, in conformity with regulations of communitarian acquis and engagements assumed in the field of concurrency and state aids. The article identifies the techniques and promotion strategies that Romania might use to become an investment destination, more attractive for multinational enterprises.

ABSTRACT: In the present economic conjuncture, the elaboration and implementing of a strategical orientation can not be considered anymore the prerogative of certain entrepreneurs, but a necessity of any businessman who wants to prosper on the market and assure his long term viability. The enterprises' activity is permanently influenced by a multitude of forces that are continuously changing and upon which the above mentioned have very little influence if any. The rapid development of science and technology in all the domains of the economic life rise a number of problems to the managers that must adopt new methods, organizational and leadership techniques within the units and structures they manage in order to solve them.

ABSTRACT: In the elaboration of this paper we started from the idea of growing the importance of a new type of organization – the knowledge organization. In this context we try to identify what change determines these organizations in accounting. Can we determine any new type of added value generating asset? Can it be included in any existent category? Is any preoccupation in Romania for this field?

ABSTRACT: Structural equation modeling (LISREL 8) was used to test the causal relationships between tourist travel motivations (travel cost satisfaction) and tourist destination (tourism product, tourism product attributes, and tourism product management). A survey containing Likert-type scales was used in collecting data from 100 international tourists who had traveled to India. Using factor analysis, dimensions were identified for scales used in the study: travel cost satisfaction, tourism product, tourism product attributes, and tourism product management. Results indicated that the travel cost satisfaction of international tourists had a positive influenced on tourism product at 0.33 (t=2.38) with statistics significant at the level of 0.05. Also the travel cost satisfaction had a positive influence on tourism product attributes at 0.30 (t=2.17) with statistics significant at the level of 0.05. The results of the research suggested that if the tourist destinations in India are maintained good management of tourist destinations in India. Such as maintaining the amenities of the tourism products, keeping good accessibility to the tourism products, keep a good image of tourism products, keeping the right price of tourism products and keeping the competitiveness of tourism products. Then not only will international tourist revisit India but also the numbers of tourists traveling to India will increase.

ABSTRACT: The decision of financing a company through a bank loan is based on a complex analysis. The bank analyzes the information provided by the company’s annual financial statements and assesses the ability of the company to generate cash or cash equivalent, which is necessary to pay maturing debts. The indicators used are indicators of structure and performance indicators.

ABSTRACT: The book presents the features and the evolution of the capital market in Romania and also presents its role and efficiency in financing the economy. Also the book presents the participants in the capital market, which are defined as regulated entities, investors and issuers.

ABSTRACT: The global competition determined the tourism units to be more focused over the quality services, so they lose their reputation or even risk to cease their activity. A series of studies shows that in general, the costs that involve the correction of non quality and those for prevention and evaluation, represents in average 25% by their incomes and 5-15% by their production costs. In the case pf the tourism units, the specialists appreciate that the weight of these costs is even greater. The services quality divide the managers interests for insuring the quality necessary for the functioning of the tourism unit, the climate, the staff preparation and also the relation with the tourists and the suppliers.

ABSTRACT: The budget elaboration wouldn’t have any impact if the performance hadn’t been explained. This thing is possible by the budget control. The budget’s control purpose is to analyze the deviation between the real costs and the standard costs in order to take corrective actions. Any deviation reported must be useful for the responsible in order to correct his behavior. The calculated deviations mustn’t be exhaustive, they must be focused only over the key elements, that make that area to evolve. The budgets represent an essential component of most managerial control systems. When it is clever managed a budget: imposes the strategic plan and implementation of the plans, offers a reference frame for the performance evaluation, motivates the managers and company employees, promote the coordination and communication between the company’s departments.

ABSTRACT: Child rights are a set of international conventions which define the conditions for the normal development of a child. In Romania, child rights are now the subject of a specific law, law nr. 272/2004 on the Protection and Promotion of the Rights of the Child, which is in accordance with the international conventions. All children have their own rights - whether at home with their natural parents, in foster families, child care institutions or at school. Parents and families, the professional groups who work with children, as well as any responsible citizen, should know about these rights. The law on children's rights makes it clear, for the first time, that the main responsibility for raising a child lies with his/her parents. The law also states that the local community has an obligation to support the child and his/her family if they are facing difficulties. The State is only a guarantor of child rights. This is contrary to what many people believe - that the State can be a substitute for parents and families, since it can supply food and shelter. The law promotes the new idea of alternative family based services as opposed to the old residential type state institutions. If their rights are violated, children face serious risks: abnormal physical and emotional development, bad health, poor or no education, lack of shelter, insecurity, vulnerability, unhappiness.

ABSTRACT: The European Union (EU) has every reason to be proud of its anti-discrimination legislation, one of the most extensive in the world. In 2000, the European Union adopted two very wide-ranging laws to prohibit discrimination based on racial or ethnic origin, religion or belief, disability, age or sexual orientation in the workplace and, as far as racial and ethnic origin is concerned, in other aspects of daily life. These texts build on the extensive provisions at EU level to promote equality between women and men.

ABSTRACT: Diversification of balneary touristic supply should be enforced to accommodation facilities, restaurants, treatment bases and leisure facilities. Tourists with high expectations of a fine quality of tourism are the reason for maximum capitalization of touristic balneary potential of seaside by means of all studied strategies in order to meet the needs of all Romanian and foreign tourists.

ABSTRACT: Tourism represents an important field of economic and social life in our country, and the main sector of the economy of Constanta County is the balneary touristic capitalization of Romanian seaside. In order to statistically analyze hydro tourism on Romanian seaside, we have applied non-parametric methods of measuring and interpretation of existing statistic connections within seaside hydro tourism. Major objective of this research is represented by hydro tourism re-establishment on Romanian seaside and at the same time the elaboration of a complex statistic study on seaside balneary tourism with a view to evince certain issues to be solved in order to achieve development of Romanian hydro tourism in the Black Sea area.

ABSTRACT: The European Community acts for economical and social cohesion strengthening, and especially to eliminate inequalities between development levels of different regions. It is the reason for which the member-states participates to a regional european policy co-financed with European funds, Structural Funds and Cohesion Fund, that confers a certain sense to community solidarity.

ABSTRACT: The objective of this paper is to provide a global perspective of the materiality from an audit viewpoint. We describe the main regulations and settlements in the field and examine the various approaches of the materiality in audit. The paper presents the need of auditor to establish an adequate materiality in audit. From the theoretical approach and from the example supporting this particular theme, the results of this study insist on the importance of professional judgment in auditing and identifies major issues that need to be considered to improve the choose of materiality in audit.

ABSTRACT: The Elaboration of the policies and strategies concerning the management of the public function and of the public employees is one of the attributions of the National Agency of The Public Employees (ANFP in Romanian language from Agentia Nationala a Functionarilor Publici). (art. 21 alin. 1 The Law no. 188/1999). The role of the human resource management has been in a general changing process, from an administrative function to a development function. In fact, the management of the human resources is a continuous process which comprises new perspectives, experiences, initiatives and activities. Never has to be considered a fixed set of rules which are valid now and for long term, too. The management of the human resources is a permanent subject of discussion and has to be adapted at a changing environment.

ABSTRACT: The purpose of this paper is to try and define the tax evasion phenomenon and several ways of settling this rod of market economy into shape, all in the context of the contemporary law system. There are also taken into account the opinions of some consecrated authors with valuable publications in this field, together with the placement of tax evasion from legality to illegality this way studying the more or less obvious differences between actual tax evasion and fraud.

ABSTRACT: Social protection is an essential tool of solidarity between the citizens of each member state, subscribing in the general right of every person to social security. At U.E. level it has been established that existing differences between application domains of social security can constitute a big obstacle for free person’s circulation aggravating regional lack of balance. As a consequence, U.E. wants to act through its institutions in order to promote a convergent strategy of state members’ politics in this domain, based on commonly settled objectives which allow the remediation these inconveniences.

ABSTRACT: In the last years, the labor market from Romania was affected by significant changes. The economic recovery and the Romanian workers migration towards wealthier countries led to a significant decrease of the unemployment. Moreover, some sectors of the national economy confront problems given by the insufficient labor force. Among the solutions taken into consideration for the labor force deficit is the encouragement of the educated people from Republic of Moldova inflows. This paper explores the aspects that could motivate citizens from the Republic of Moldova to look for jobs in Romania after they graduated university studies. Based on an investigation among citizens from the Republic of Moldova that are students in Romania, we approach the main elements of their evaluation of jobs’ utility. We found out they would prefer to be employed in Romania although they considered that getting a suitable job for their studies is much easier in the Republic of Moldova.

ABSTRACT: Administrative-territorial organisation is a problem of national interest and it is not given for ever. Without a solid administrative organisation we can not talk about systematic organisation of public activity. Administrative-territorial units are state cells, that assure indivisibility and unity, but giving exaggerates power to local units’ results a weak state. Today Romanian administrative-territorial organisation has two levels. First level is formed by communes and cities. The second level is formed by districts. Regional level was created in 1999, but this is not an administrative level. Regional level is an organisation modality to respond to European Unions’ requests. An eventual future administrative-territorial reorganisation should take in consideration an abstract element dictated by administrative law science and a concrete element resulted from Romanian peoples’ needs. The real questions regarding administrative-territorial reorganisation is to create regions and a second intermediary level or to keep the actual organisation and to realise a larger decentralization, especially in financial area. Regarding administrative-territorial reorganisation there are a few theories.

ABSTRACT: The article shows the role of the society of knowledge in the durable harmonious economic and social development between the Planet and the needs of the human society. In Romania, the transition to the society of knowledge, the creation of its structures was neglected; the preoccupations aligning almost exclusively towards transition to market economy and towards the transfer of the achieved wealth. In the future a reexamination of the correlation between scientific research, development and technological innovation (RDI) as basic factor of the society of knowledge, should be realized. From this perspective are analyzed the strategic objectives of RDI in the light of “Lisbon Program” as well as the principles and action directions within the domain of RDI stipulated in the national strategy in the domain of RDI from Romania for the period 2007-2013.

ABSTRACT: This article addresses the issue of controversy in tax laws in the European Union related to the new tax system adopted by some Member States relatively new entered on the single tax rate, the advantages and disadvantages of adopting this system of taxation. Also, the article discusses the impact of the new fiscal policies adopted by Romania, by implementing the flat tax on foreign direct investment. From this point of view were analyzed developments flow and the stock of foreign direct investment, taking into account the performance indicators of the flow of FDI, but also indicative of the relative importance of the stock of FDI, such as the stock of FDI / capita - indicator which expresses attractive business environment of the host country for foreign investors, the stock of FDI expressed as a percentage of GDP - is another way to express permeability local business environment to the investors, if FDI is addressed in the light of the host country, or attractiveness economy to potential investors, whether FDI are reviewed in the light of their interests, the average value of FDI projects.

ABSTRACT: Strategy and strategic planning represent a decisive factor of success, both in human activity in general and in the economic life of the company in particular. Strategy is the main connection between the organizational structure of a company and its external environment, hence the opportunity to study the external environment and to carry out strategic diagnosis. Strategic diagnosis allows the company to give a quick response to the constraints of the external environment, foreshadowing the necessary efforts to adapt to the structural changes of the environment, as well as the efforts to achieve a proper position as against the competitors.

ABSTRACT: The macroeconomic framework has to focus on structural reforms, tax and budgetary policy, agriculture and rural development, and the macroeconomic framework has to follow IMMs preservation. Form the convergence view the macroeconomic framework supports the durability of the economic increase including by financing the development of physical infrastructures of the human capital.

ABSTRACT: Economic growth measurement is one of the significant issues of economic growth theory. Despite the fact an agreement has been reached in practice for the adoption of annual GDP indicator, things are unclear from many reasons. The insufficiency of this indicator is admitted, for the economic growth measurement and for the international comparison and it is shown that a correct calculus should take into consideration the purchase power.

ABSTRACT: Oracle Human Resources (Oracle HRMS) represents a strong set of applications for the optimization of the human capital an organization disposes of. In the new economy, based on the Internet, the optimum usage of work force is one of the imperatives in e-business. In order to successfully meet this target, an organization needs a simple and efficient system for the administration of the human capital.

ABSTRACT. This paper analyze and discuss organizational risk in large-audit firms and contribute to auditing theory on how organizational risk may be analyzed. The study is conducted as a review of literature on audit-firm organization, risk management, professions and organization theory .Large-audit firms are commonly organized as partnerships relying on hierarchy and standardization of work processes to control work. The paper argues that this may be an effective way of organizing audit work in a stable environment. In a volatile environment, however, the strategy becomes highly risky. The focus of the paper is on the organization of large-audit firms and its findings do, therefore, not necessarily apply to small audit firms. The paper presents a general view of the way large-audit firms are organized and controlled. Local variations may occur but these are not analyzed in the paper. Wer analyzes the inherent organizational risk of the common way of organizing audit work and is therefore of direct interest to partners and other professionals in large-audit firms. It may also be seen as an example of how organizational-risk analysis can be applied in the audit process and it discusses the competences needed to perform such analysis.

ABSTRACT: This paper attempts to examine the issues surrounding the role of national culture bias and the concept of distance among Hofstede's cultural dimensions on the ability to reach integrative agreements in international business arrangements between firms. Relational models of negotiating and the role of culture are presented as well as several managerial implications and propositions for future research.

ABSTRACT: This paper analyses how the technology transfer and development influence the country’s benefit from international trade. Knowledge developed in one country has positive effects on other countries through trade. Trade leads to the spread of international technology for three major reasons. First, technologically more sophisticated intermediate goods become available for production. Second, the technological specifications of intermediate and final goods developed abroad can be studied and the intrinsic knowledge can be acquired. Finally, trade favours person-to-person communication as an important vehicle of knowledge transfer. However, countries have different abilities to absorb technology developed elsewhere. A wide range of policies can be used to foster technological progress at the national level. The multilateral trading system (and international organizations more generally) can play a role in facilitating international technology transfers.

ABSTRACT: The Management system related to service providing organizations from developed countries contains a series of components to be approached: the service market, service provision, organization’s image, culture and philosophy of the organization to provide the service. Within a market economy, the activity of any organization providing public or private services is decisively determined by the market, both in terms of demand for necessary resources and in terms of provided results, services respectively. The provision of services implies a careful analysis of the environment of organization’s activity, of the human, material and financial resources involved, closely connected to the continuous concern of the management for client satisfaction and for creating the best achievable image of the organization.