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THE STATISTICAL ANALYSIS OF THE CONSUMER ATTITUDES TOWARD THE HOSPITALITY SERVICES OF ABROAD

Author(s): Olivia Anne-Marie Saierli,Liana Rodica Pater,Ramona-Violeta Vasilescu / Language(s): English / Issue: 16/2010

Keywords: Ordinal scaling method; interval scaling method; Helmert ( ) test; confidence interval; the Laplace function (the z test)

In this paper, we have statistical analyze the consumer attitudes toward the hospitality services of abroad. We have developed a questionnaire which was answered by 83 people. Based on these responses we have made a top of the hospitality services in terms of respondent. Then, we applied the Helmert univariante test to show that these results can be generalized. Also, we asked respondents to give a note for each service of hospitality from abroad (as a whole going abroad for the past two years). We calculated the average of these notes for each service of hospitality separately, and we generalized the results for the entire population by computing for each the corresponding confidence interval, with a 95% of probability

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THE REGULATION AND THE MANAGERIAL DESIGN OF THE ACTIVITY THROUGH THE ACCOUNTANCY INFORMATIONAL SYSTEM

Author(s): Monica Pătruţescu,Dalia Simion / Language(s): English / Issue: 16/2010

Keywords: informational system; decisional system; managerial regulation; alert indicators; operational support; supply budget

The activity of any organization is largely based on the informational system, its role in the competitive environment being defining for the performance achievement. Management has regulation mechanisms on execution - information - decision way which can ensure a control of costs, their proper awareness of the responsibilities. The stocks informational system is even more important for a productive process consumer of material resources and generator of storable products. The information obtained in this system, the analysis and their processing offer the possibility of a management control with a maximum effect and the decisional support for the management for all the hierarchy levels. Thus, the accountancy informational system, integrated in the company's informational system, fulfils the prediction function, of interpretation of data from the economic environment and diagnosis, through the generation of informational reports, absolutely necessary for a management interested in the efficiency of its decisions

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COMPARATIVE ANALYSIS OF CULTURAL DIMENSION IN THE MANAGEMENT OF JAPAN AND ROMANIA

Author(s): Eliza Antoniu / Language(s): English / Issue: 16/2010

Keywords: management; cultural influence; comparative approach

This paper aims at highlighting the influence of cultural dimensions in different national contexts, a comparative approach that allows identification of the similarities and differences that arise between two cultures, one Romanian and the other Japanese, in terms of specific approaches of the comparative management

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EDUCATION AND HEALTH: MAIN FACTORS OF RURAL COMMUNITIES’ DEVELOPMENT

Author(s): Teodor Mateoc,Nicoleta Mateoc-Sîrb,Iosif Ionel Toma,Camelia Mănescu,Elena Peţ / Language(s): English / Issue: 16/2010

Keywords: education; health; rural development

Rural development and diversification of rural economy depend on the level of education, knowledge and qualification. Though improving and maintaining the proper level of basic infrastructure is an important element in the social and economic development of the rural area, it is professional training that represents the “engine” of good development. Education and training are essential for rural communities, but there are obvious discrepancies from the point of view of school infrastructure

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PRACTICAL MODELS FOR REPAYMENT OF CONSUMER CREDIT. CRITICAL ANALYSIS

Author(s): Liana Rodica Pater / Language(s): English / Issue: 16/2010

Keywords: credit cost; the rate or fraction to pay by a debtor; total present value of debt

In practice handling a problem of consumption credit is based on the following two definitions of the fundamentals of cost reimbursement namely consumer credit cost and the rate or fraction to pay by a debtor to repay debt. Adopting certain models of repayment of consumer credit, the debtor repays actually less than he owes the lender. There are many other justifications bearing microeconomic or macroeconomic policy, and even for such practical situations. In this paper there are presented and analyzed some neoclassic models for repayment of consumer credit

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THE INFLUENCE OF TERRORISM AND DRUG CONSUMPTION ON GLOBAL ECONOMY

Author(s): Mihaela Simona Mărăcine / Language(s): English / Issue: 16/2010

Keywords: terrorism; drugs; terrorist; drug trafficking; drug consumption

Terrorism is not a new phenomenon and it has existed ever since the beginning of history, so it is relatively hard to define. Terrorism has been described both as a tactic and as a strategy; a murder and a sacred duty; a justified reaction against oppression and injustice. This international phenomenon is increasingly threatening the security of countries and their citizens, entailing serious moral, economic, social, political consequences, psychologically having a strong influence on different segments of the population, taking the lives of many people. Moreover, drug consumption is a complex and important matter for humanity. Both phenomena remain a real danger to the entire world

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THE MODELING OF FIRE EFFECTS ON THE ENVIRONMENT

Author(s): Florin Neacşa,Ion Anghel ,Aurel Trofin,Constantin Popa / Language(s): English / Issue: 16/2010

Keywords: air pollution; fire effluents; modeling of fire effects; industrial fires

The industrial fires involving significant quantities of combustible liquids pollute the environment with smoke and toxic gases. In the paper are presented the original results of the authors concerning the modeling of such fires in open air. The results of the numerical modeling are processed, analyzed and interpreted, with emphasize on the value of polluting fire effluents

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THE ECONOMIC IMPACT OF THE GREAT DEPRESSION ON THE AMERICAN MASS MEDIA. PROSPERITY OR DECLINE?

Author(s): Daniel Kysilka / Language(s): English / Issue: 16/2010

Keywords: media; advertising; crisis

Certainly, economic and social phenomena, no matter how predictable they are, sometimes generating less than expected effects such as positive nature. Great Depression form America has caused such effects on the mass media. In this paper we intend a short approach to these phenomena and an overview of the status and trends of the American mass media of that time

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CURRENT DYNAMICS OF ROMANIAN CONVERGENCE

Author(s): Marina Luminiţa Sârbovan / Language(s): English / Issue: 16/2010

Keywords: economic crisis; effects; contradictions

Even when the modern society achieved a well deserved vote mixed with economic control mechanism, the effect of the overall economic motion was, in essence, the accumulations and des-accumulation of wealth for certain innumerous members of managing entities. In 2009, the Romanian economic crisis brought an overall slowing down effect of production and consumption. The 21-th paradigm remains to solve the contradictions of meta-markets, finding a mechanism of distributing the resources and incomes in terms of consolidating the stability and economic security

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LANGUAGE TRANSLATION — A KEY INGREDIENT IN THE GLOBAL ECONOMY

Author(s): Tania Petkovici,Sorin Daniel Vintilă / Language(s): English / Issue: 16/2010

Keywords: globalization; translation; target market; expectancy norms

The term “global economy” refers to the economic system of the world and the interdependency among the different nations of the world. The society that we live in is in fact a component of the global economy and its success is based on accurate and appropriate communication. Without translation services, international trade would not exist and no exchanges of services and goods could take place. Because international trade transcends borders, languages and cultures, it demands strong language translation skills.

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FINANCING THE PUBLIC UNIVERSITY EDUCATION IN ROMANIAN DURING THE ECONOMIC CRISIS

Author(s): Dorin Cosma,Suzana Schneider / Language(s): English / Issue: 16/2010

Keywords: higher educational system; the financing of the academic education

The primary resource of every nation is the capacity of creation of its citizens. Those valuable, well-trained creative, people are the ones who can modify the economical and social environment. The entire fortune of a society is made by the innovative and intellectual capacity of its members, the one which decides the future of a nation. For the future of academic education, the investments in the higher educational system should be a priority, having in mind that it generates long term effects in the development of human resources which represents the most important resource of each nation and in the production of knowledge without which we cannot evolve. In the conditions of the present global crises the institutions of higher education must find alternative sources of finance to handle the market challenges and requests

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THE IMPACTS OF REVISIONS TO INTERNATIONAL FINANCIAL REPORTING STANDARDS ON BUSINESS COMBINATIONS

Author(s): Ionica Holban (Oncioiu) / Language(s): English / Issue: 16/2010

Keywords: IFRS; IAS; accounting revision

The pressures for intensified development in the global environment have been evident as the needs of the changing economy demand international harmonization. In this context, some amendments and revisions are continuously made to the International Accounting Standards and International Financial Reporting Standards by IASB, but accounting for business combinations under US GAAP uses the purchase method. This paper aims to examine the impacts of revisions to IFRS 3 and tries to determine the concerning effects on the treatment of goodwill for business combinations.

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SUSTAINABLE DEVELOPMENT AND THE NEED FOR PLANNING

Author(s): Lia Ioana Crişan,Gheorghe Crişan / Language(s): English / Issue: 16/2010

Keywords: community; development; planning; resources; administration

Sustainable and balanced development requires positive and constant evolution of a community, in a given area, towards superior parameters in line with the interests and expectations of its members. To this end, the community needs sufficient resources and, equally, precise targets to which to direct all activities that generates a complex development. Since - especially in a period of acute economic crisis - a finding of chronic precarity of these resources, it is essential that they are used with maximum efficiency, towards achieving the priorities for the future of the community. Hence the need of strategic planning of the future, based on broad consultation with community members and to assume, together, the successes and failures of this approach. This paper aims to analyze the characteristics and limitations of this process, especially in terms of local government involvement

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THE ANALYSES OF SUSTAINABLE DEVELOPMENT RATIOS

Author(s): Daniela Mihai,Loredana TUŢĂ,Cristina Ionela Micu / Language(s): English / Issue: 16/2010

Keywords: development sustainable; economical growth; ration

The sustainable development concept imposed itself because the progress of conventional economy cannot ensure the needs of millions of people and at the same time compromised the possibility of future generations to ensure those needs. The economical, social and ecological dimensions of the sustainable development may be captured by ratios characteristic of this issue, at a local, regional and global level, as well as by the connection ratios, reflecting the relationships existing among such fields

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CONTENTS OF EXPLANATORY NOTES TO THE ANNUAL FINANCIAL STATEMENTS OF LEGAL PERSONS WITHOUT PATRIMONIAL PURPOSE

Author(s): Franca Stancu / Language(s): English / Issue: 16/2010

Keywords: information; financial; annual; principles; activity

Annual financial statements give a true and fair view of assets, liabilities, financial position, surplus or deficit on activities without patrimonial purpose and special purpose activities. Annual financial statements and annual financial statements that are simplified represent a whole. According to the law of accounting, annual financial statements must be accompanied by a written declaration from the leadership body of the legal person assuming responsibility for annual financial statements in accordance with Accounting rules for legal persons without patrimonial purpose

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THE USE OF THE ACCOUNTING INFORMATION IN DECISION MAKING IN THE HOSPITALITY BUSINESS

Author(s): Gabriel Radu,Gabriel Jinga,Valentin Florentin Dumitru,Mihaela Dumitrana / Language(s): English / Issue: 16/2010

Keywords: managerial accounting; information; cost; contribution; decision

Accounting information, especially managerial accounting information was prepared, used, analyzed and provided in books and articles mostly for manufacturing companies and not for other types of businesses. In addition, most accounting researchers interested in service production have conducted their research in non profit, public sector organizations (Olson et al., 1998). Very little is yet known about management accounting in tourism enterprises and especially in hotels (Pellinen, 2003). So that we think that it will be interesting to analyze how managerial accounting information is used in decision making in hospitality business. In our paper we have presented how information about costs influences the quality of the process of decision making

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THE FINANCE OF PUBLIC INSTITUTIONS IN ROMANIA

Author(s): Anton-Florin Boţa Moisin,Cerasela Măgură / Language(s): English / Issue: 16/2010

Keywords: public institutions; budget; revenue and expenditure

In the present article, the authors are explaining the meaning of public institutions as all entities belonging to central and local government administration, including productive purpose entities, involved in the mechanism of the market and aimed at obtaining profit; and the budget of these public institutions. We explain how the revenues are formed and what the expenditure includes

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THE ROLE OF INTERNAL AUDIT IN THE BUDGET SYSTEM REFORM

Author(s): Corina Şerban (Boiceanu) / Language(s): English / Issue: 16/2010

Keywords: internal audit; financial management

The paper presents one of the weak areas of the public management in the emerging countries: the internal audit, and reviewing international standards for government auditing and accounting, emphasizes that internal audit is a central component of internal financial controls aimed at protecting the government's financial interests in the initial stages of the transition to performance-oriented budgeting

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OPPORTUNITIES AND DIFFICULTIES OF ROMANIAN SMES

Author(s): Dan Duran,Irina Costescu,Lavinia Olivia Iancu / Language(s): English / Issue: 16/2010

Keywords: SMEs; threats; opportunities; entrepreneurial environment

Small Medium Enterprises (SMEs) represents the most important sector of the economy. Any government should have a policy that supports this sector, because the enterprises are the principal producer of economic essence in any country. Contemporary society would not exist without enterprise because it offers working places for the majority of population and its performances condition economy’s progress and performances in each country and life standard for the population

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THE UTILITY OF REDUCING PRODUCTION COSTS IN THE COAL MINING INDUSTRY

Author(s): Ionela Claudia Dina,Gheorghe Holt / Language(s): English / Issue: 16/2010

Keywords: costs; mining industry; expenses; managerial decisions

Starting from the definition of production cost through which this characterizes the efficiency of the activity of any enterprise, its reduction represents a way of ensuring the future viability and evolution inclusively of mining facilities and of those of coal mining preparation. The lowering of production costs constitutes an essential problem of any economic activity, which influences directly their economic growth and efficiency

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