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EXECUTAREA BUGETARĂ, UN INSTRUMENT PENTRU FUNDAMENTAREA RESURSELOR FINANCIARE PENTRU FINANȚAREA PROIECTELOR DE DEZVOLTARE DURABILĂ

Author(s): Xiaoyu Zhan / Language(s): English Issue: 3/2022

The epistemological positioning of the scientific research takes a constructive approach and tries to answer the research hypothesis: ”Does the analysis of the budget execution bring its contribution to the substantiation of the financial resources that are needed to carry out regional and local sustainable development programmes and projects ?”. This research study is based on the analysis of the budget execution accounts of the ministry that manages the financial resources for supporting the sustainable development at regional and local level.

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SPECIALIȘTII TIC - O RESURSĂ NECESARĂ ÎN REALIZAREA OBIECTIVELOR STRATEGIILOR DE SPECIALIZARE INTELIGENTĂ

Author(s): Luiza Ionescu / Language(s): English Issue: 3/2022

In the current context in which Romania elaborates the National Research and Innovation Strategy for Smart Specialization, based on the Regional Strategies for Smart Specialization, we consider important to highlight the role that ICT specialists can play in developing and ensuring the enterprises competitiveness. In fact, almost all the development regions of Romania (South-Muntenia, South-East, North-West, North-East, Bucharest-Ilfov, South-West Oltenia) have delimited ICT as a distinct field of smart specialization, within their own Regional Strategies. This paper mainly aims a quantitative descriptive research of the Key Indicators regarding the ICT specialists, from Romania and from the European Union, respectively: Enterprises employing ICT specialists, Enterprises reporting hard-to-fill vacancies for jobs requiring ICT specialist skills, Persons Employed with ICT Specialist Skills (broad measure), Enterprises where ICT functions are mainly performed by external suppliers, Enterprises provided training to their personnel to develop/upgrade their ICT skills, Individuals who have obtained ICT skills through formal educational institutions, Individuals who have written a computer program using a specialised programming language. We consider that the comparative analysis of these indicators represents the starting point in establishing the specific measures targeting the ICT field.

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COMERȚUL ONLINE: VULNERABILITATE PENTRU FRAUDE ȘI EVAZIUNE FISCALĂ

Author(s): Leliana Diana (Bolcu) / Language(s): English Issue: 3/2022

The Covid-19 pandemic at the macroeconomic level severely disrupted the classic world trade and the most obvious consequence of these events was the massive expansion of e-commerce. The aim of the paper is to highlight the need to apply at national level new solutions and procedures to combat tax evasion and fraud that may occur in the field of online commerce, having as a point of reference the advantages of the three declarations (VIU-DO, VIN-DO and VII-DO), used by Poland in combating e-commerce tax evasion. Currently, the One Stop Shop computer system has been introduced at European level, starting with July 1, 2021, to combat tax evasion in the area of electronic commerce. E-commerce is supported by the European Union so that economic operators can sell and buy on the internet as if they were buying from a local market, with Member States taking responsibility for collecting VAT and customs duties following e-commerce. In order to combat evasion in the area of online commerce, Romania could apply similar solutions to Poland, which has implemented declarations for each type of registration (EU OSS, non-EU OSS and Import OSS). We will present these solutions and follow the conditions under which they could be adopted, the advantages and consequences of their application.

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INFLUENȚA INTERFERENTĂ A MOTIVĂRII CADRELOR DIDACTICE ÎN ASIGURAREA CALITĂȚII ÎN ÎNVĂȚĂMÂNTUL PREUNIVERSITAR ROMÂNESC

Author(s): Cristina-Roxana Călinoiu (Ionescu),Ioana-Daniela Ana (Toma) / Language(s): English Issue: 3/2022

Analyzing the Romanian pre-university education system, from the perspective of human resources management, we can observe its impact on the performance of teachers and institutions. It is imperative that in pre-university education institutions we reimagine our education and adapt to the latest challenges and changes, delivering a quality education, in order to prevent a learning crisis with long-term effects. Therefore, an analysis of the impact of human resources management policy on teacher motivation and performance, the prospect of improving efficiency and educational equity in schools, is needed. This paper addresses elements of human resources management and quality management, being a document that analyzes the current and future situation of Romanian pre-university education. The objective of this article is to capitalize on the need to consider the relationship between teacher motivation and the results of the instructional-educational process. The authors offer arguments, opinions, explanations regarding the importance of teacher motivation as the main premise in increasing the quality of Romanian pre-university education.

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ACHIZIȚII PUBLICE DURABILE - METODA DE REALIZARE A DEZVOLTĂRII DURABILE LA NIVEL DE STAT

Author(s): Victoria Ganea,Valentina Tîrșu,Lilia Sava / Language(s): English Issue: 3/2022

The article approaches new issues about the transition to sustainable development from the perspective of sustainable public procurement. Achieving sustainable development is one of the most urgent issues confronting all of the countries around the world. The goal is to ensure economic revival and, at the same time, to protect existing resources and the environment, taking account of the interests of future generations. Sustainable development also includes the stability of the main socio-economic and environmental indicators of economic system. At the same time, the sustainability of economic growth also presumes a set of conditions, factors and regulatory measures which provide the stability of final indicators due to economic balance. In this context, the authors point out on the fact that one of the most effective mechanisms for implementing sustainable development postulates at state level is through sustainable public procurement. Being the largest buyer on the market, the state is able to influence producers and consumers through public procurement and promote sustainable production and consumption. The practical implementation of sustainable procurement promotes the stimulation of green production, resources recycling, stimulation of the activity of small enterprises and the creation of new jobs. Thus, public procurement truly contributes to sustainable development.

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УТИЦАЈ ПОДЛОГЕ У СПОРТСКИМ ОБЈЕКТИМА НА БЕЗБЕДНОСТ КОРИСНИКА

Author(s): Sanja Krsmanović Veličković / Language(s): Serbian Issue: 1/2021

Sports objects can be divide into open and closed sports objects. Depending on the terrain and purpose, there are floor coverings based on recycled rubber, PVC or natural linoleum. Fields for basketball, volleyball, handball, tennis, etc. have floors based on recycled rubber and acrylic coatings. This paper will analyze several types of floors that are most often used in the decoration of sports interiors due to safety, durability and quality.

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НОВА ЕКОНОМИЈА КАО НОСИЛАЦ ДИГИТАЛНЕ ТРАНСФОРМАЦИЈЕ У СПОРТУ

Author(s): Uroš Mitrović / Language(s): Serbian Issue: 1/2020

The modern digital economy is considered to be the leading driver of economic innovations and entrepreneurial competitiveness, and is therefore the engine of growth for both national and global economies. Trends which the "new" or "Internet" economy - as called by some authors - establish and impose in modern society are changing the labor markets, as well as the way businesses are conducted. The huge impact of technology and the use of digital tools in the sports, could also be seen in certain major sporting events such as the Olympics or the FIFA World Cup, as well as throughout the entire sports industry. Also, new media, marketing and digital trends are being used by numerous companies, top athletes, leagues and clubs around the world in the transformation of their business activities, notably Nike corp, the American Professional NBA Basketball League or the Spanish club Real Madrid. They are all using new technology tools to unlock unprecedented opportunities for growth in the sports industry and turn their own digital content into a new revenue generator for organizations.

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ОЛАКШАТИ УЛАЗ НА ТРЖИШТЕ РАДА СА НОВИМ ЗНАЊЕМ

Author(s): Igor Pikelj / Language(s): Serbian Issue: 1/2020

Youngsters with emotional and behavioural disorders come from deprivileged social environments, which are distinctively unstimulative in a sense of learning as well as means of acquiring knowledge and social skills. By being involved in the mobility projects they develop personally and professionally and ease their way to the labour market.

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ФУДБАЛ КАО БИЗНИС

Author(s): Milan Radaković / Language(s): Serbian Issue: 1/2020

The rapid development of commercialization in sports was contributed by the influence of various factors,among which the most important are: striving for a sports spectacle, development of technology and informatics, increasing and strengthening competition, striving for records and professionalization of management and sports management. Globalization in sports creates the conditions for the formation of a free world sports market, which hasled to a market in which are represented transfers of players from all over the world in several leagues in the richest countries in Europe. The commercialization and development of sports as a business has created a sports industry that generates revenue for sports organizations, at all levels, their employees (management, administration, players, etc.) that significantly affects both the global and national and local economy.

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Transgraniczne przekształcenia (zmiana formy prawnej) spółek w prawie prywatnym międzynarodowym — zagadnienia wybrane

Author(s): Arkadiusz Wowerka / Language(s): Polish Issue: 30/2022

This paper delas with the selected issues of cross-border conversions of companies in private international law. Conversion is one of the forms of transformations of companies. The basic form of cross-border transformations mostly used by companies are mergers. However, as evidenced in particular by the judgment of the Court of Justice in the case of Polbud, also the change of the legal form is an institution of interest and present in the practice of cross-border activities of companies. In the foreground are the conflict of laws issues arising under private international law, in particular the question of the law applicable to the cross-border change of the company’s legal form. In order to answer this question, a definition of a conversion under the private international law has been provided. A cross-border conversion of a company must be distinguished from a cross-border transfer of the seat of the company as a connecting factor, as they are two completely different operations governed by different conflict-of-law rules of private international law. In the case of Polbud, there are serious doubts as to whether there was a cross-border conversion or cross-border transfer of the company’s seat. The law applicable to cross-border conversions is determined on the basis of the principle of combination or unification of the personal statutes of the state of the exit form and the state of the intended form of the company. Under this principle, however, the application of both legal systems is problematic. Useful guidelines are provided by the model expressed in art. 86c in connection with art. 86q of the directive on certain aspects of company law. The scope of application of the law applicable to cross-border conversions is determined by both leges societatis in question. Cross-border conversion operations also arise qualification problems related to issues such as the protection of creditors, minority shareholders and employees. The harmonized substantive provisions of the directive on certain aspects of company law make it easier to carry out cross-border conversions in the European dimension. The existence of such harmonized norms removes the barriers resulting from the applicable substantive law based on various principles and rules and makes the conflict-of-law issues then practically of secondary importance.

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ИНФРАСТРУКТУРАЛНЕ КАРАКТЕРИСТИКЕ КАО БИТАН ФАКТОР ЗА ОДРЖИВ РАЗВОЈ СПОРТСКОГ ТУРИЗМА

Author(s): Damir Ahmić,Ismet Bašinac,Binesa Novalić / Language(s): Serbian Issue: 1/2016

This paper analyzes the area of the municipality of Travnik and its position as an important factor for sustainable development of sports tourism. The analysis was done on the entire territory of the municipality of Travnik when it comes to resources related to sports tourism. These analyses are: description method, analysis method, synthesis method, compilation method and comparative method. Municipality of Travnik is primarily reﬂected in its favorable geographical position, natural characteristics and attractions, and a rich tangible and intangible heritage. It is exactly the central location within Bosnia and Herzegovina that has conditioned Travnik to always be an important part of the interests of all civilizations and peoples who have inhabited the territory of Bosnia and Herzegovina, from prehistoric times to the present day. Thus, today in the Travnik area we have signiﬁcant tangible remains from the time of the earliest cultures that inhabited these areas: the Neolithic period, ancient period, mediaeval Bosnia, Turkish and Austro-Hungarian period and recent history. Geographical characteristics, size and distribution of the municipality, and speciﬁc conﬁguration of the terrain provide a comparative advantage for the municipality of Travnik in tourism through the possibility of developing a large number of speciﬁc types of tourism, such as: mountain tourism, cultural tourism, recreational tourism, hunting tourism, gastronomic tourism, and extreme tourism. Therefore, we can say that the shown characteristics are an important factor for a positive impact on the sustainable development of sports tourism. These results can be a guide for a planned sports tourism program, which in addition to sports tourism also includes a recreational type of tourism.

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МАРКЕТИНГ ЛИЧНОСТИ И/ИЛИ ПЕРСОНАЛНИ БРЕНДИНГ СПОРТИСТА

Author(s): Dejan Dašić,Goran Jeličić / Language(s): Serbian Issue: 1/2016

Human brands operate in the same way as brands of products or services. Branding is not used only in products, services or companies. A new trend, named personal branding, is created as an eﬃcient tool which helps in deﬁning who you are, what you stand for, why are you so special, diﬀerent from majority even when you're part of it and a person who manages to have its "uniqueness" in a particular ﬁeld of social action ﬁnancially valorized, becomes a brand. Some athletes earn much more from their sponsorship contracts than from professional contract with their clubs, competitions, etc. What all of them have in common is that they are good in their own branding, ie. they were able to commercialize their success and popularity.

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УЛОГА И ЗНАЧАЈ МЕНАЏМЕНТА У САВРЕМЕНОМ СПОРТУ

Author(s): Višnja Istrat,Predrag Pecev,Zoran Milošević,Branko Petrevski,Miroslava Petrevska / Language(s): Serbian Issue: 1/2014

Sport represents an institutionalized game, order and social organization that includes values, norms, sanctions, social roles and status. Sport is characterised by one’s continuous desire to exceed its mental and physical possibilities, and as such has an important role in the development of modern society. Management as process and modern scientific discipline, implemented in sport, systematically organizes economic resources in order to achieve optimal sport performance. The purpose of the paper is to point out to the significance of management role in modern sport that coordinates sport activities in order to achieve basic purpose of business – making profit. Sport management is the process of studying how sport organization achieves its goals using human, material, informational and financial resources in order to maximize business performances. Every sport organization in order to become competitive in the market has to respect the rules of economic behavior and to implement the basic principles of sport management in their business.

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ОДНОСИ С ЈАВНОШЋУ И СПОРТСКИ МЕГА ДОГАЂАЈИ

Author(s): Nenad Perić,Milica Blagojević,Vlada Botorić / Language(s): Serbian Issue: 1/2014

An amazing development of Sport Business has been present in the past decades. One of the basics for this situation is the Marketing, Media and PR conversion of the major Sports Events into spectacles with-term planetary phenomenon. Therefore, there is an emphasized need for further development of Public Relations and Communication strategies, knowledge and understanding the Communication Management of the Sports Events. Coordinated implementation of PR activities and communication methods in Sports, reduces potential negatives impacts and possible financial losses, and increases the benefits of these elements that are much more common. The paper analyzes the Special Event – Sporting Spectacle as an instrument of PR communication.

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ПРОМОЦИЈА СПОРТСКО РЕКРЕАТИВНЕ И ТУРИСТИЧКЕ ОРГАНИЗАЦИЈЕ

Author(s): Jovan Marković,Igor Radošević / Language(s): Serbian Issue: 1/2014

Tourist facilities and companies must devise new ways to attract customers in order to be competitive at all on the growing market of touristic products and services. With its capacities they must meet discerning tourists, to whom the natural environment is no longer sufficient to decide to spend their vacation in a particular place. Sport recreation facilities are one of ways to expand the tourist offer, which should attract the category of tourists with an active lifestyle, and therefore have a desire to participate in physical activity even during their vacation. To inform and to attract this group of tourists they must take advantage of all the marketing and promotional combinations to get to the point of purchasing tourism products and services, and to inform about the tourist offer the wide strange of potential customers, which results in increased profit for tourism organizations and the environment in which they operate.

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Zróżnicowanie polityki podatkowej gmin województwa wielkopolskiego w latach 2018–2021

Author(s): Paweł Motek / Language(s): Polish Issue: 62/2022

The aim of the article is to present the diversity of local tax policies of municipalities in the Wielkopolskie voivodeship, especially to identify factors explaining this diversity and to carry out a typology of local tax policies. The concepts of tax competition and the political cycle were used to explain the variation in local tax policies. Property tax, agricultural tax and forestry tax were included in the study. The linear regression method and Ward’s hierarchical clustering method were used in the empirical analysis. The study covered 226 municipalities in the Wielkopolska Voivodeship from 2018 to 2021. The results obtained indicate that the factors explaining the variation in local tax policies are: the size of the municipality, the wealth of the municipality, the distance from a large city and the tax rates applicable in neighboring municipalities. This means that municipalities with larger populations and higher own incomes are characterized by a higher degree of fiscalism and, as a result, enact higher local tax rates. Smaller and less wealthy local governments have more liberal tax policies. In addition, tax rates increased with distance from a large city. A significant increase was observed in municipalities located within 20 km of a large city. This may be due to the municipal authorities’ desire to take advantage of the location and the suburbanization processes taking place. Tax rates in neighboring municipalities also appeared to be a factor explaining the variation in local tax policy. The increase in the tax rate in a given municipality resulted in a decrease in its neighbors, which to a certain extent may indicate the occurrence of a tax competition phenomenon. The typology of local tax policies carried out showed that the dominant type was the fiscal type focused on maximizing budget revenues. The liberal and populist types were less common. Policies with a more fiscal orientation were mainly pursued by urban municipalities, with larger populations and more affluent. In contrast, liberal and populist policies were pursued by rural and less populated municipalities.

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Miejscowy Plan Rewitalizacji „Jabłkowskiego– Podgórze” w Kaliszu – nadzieja zmian w kreacji polityki przestrzennej w Polsce

Author(s): Wojciech Korbel / Language(s): Polish Issue: 62/2022

At the end of 2021 the Kalisz City Council adopted the “Jabłkowskiego–Podgórze” Local Revitalization Plan (LRP). For the first time in Poland, a new instrument of local spatial policy was created, based on the completely new Revitalization Act adopted by the Polish Parliament in 2015.The plan has thus become a form of pioneering action, a fully implemented new planning process, helpful in the preparation of other similar actions.It has also become an important supplement to the discussion concerning the role of local spatial policy and its impact on the quality of the revitalized space.Among the particularly interesting issues related to the establishment of LRP “Jabłkowskiego–Podgórze”, the following should be mentioned:• reasons for creating and adopting the plan in question,• the scope of locally accepted analytical and planning works in view of the legal conditions that shape them,• the obtained results and their impact on a scope of potentially applied, advanced but optional, urban planning tools by other communal governments.The plan adopted in Kalisz is therefore extremely interesting in the context of the relationship between the statutory tools for creating spatial policy in Poland and the real demand for these tools as well as their actual use in the area of planned revitalization. These issues are reflected in the presented research results, including a simulation showing the possible impact of the provisions of the “Jabłkowskiego–Podgórze” plan on the quality of the shaped space.The results also show the great potential of new legal tools that require a large amount of time, commitment, and funding from local authorities at the same time. Against this background, the article deals with the problem of the current marginalization of the significance of the Local Revitalization Plan in the spatial policy of Polish municipalities and the farreaching need for changes in shaping this policy.

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CHINA ȘI LUMEA: O PERSPECTIVĂ COMPARATIVĂ

Author(s): Cristian-Ion Popa / Language(s): Romanian Issue: 2/2023

This article proposes a short quantitative assessment of the economic and general state performance in the last decades of the People’s Republic of China in comparison with three other large states(and state unions) of the World – the United States of America, the European Union and the Russian Federation – using some of the more relevant synthetic indicators provided by the specialized world organizations. The analysis shows that 1) although China’s economy has grown spectacularly during this time period becoming the largest economy in the World since 2017; 2) the current fiscal and social performance of the Chinese state is still low, incomparable to those of the USA and EU; and 3) in contrast to its socialist constitutional commitments.

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Разграничение между „черни“ и „бели“ Хауала транзакции в контекста на противодействието на изпирането на пари

Author(s): Gergana Yordanova / Language(s): Bulgarian Issue: 1/2023

The prevention of the usage of the financial system for money laundering purposes includes the definitive area of the so-called "Black" and "White" Hawala transactions. The present article summarizes the author's views in defining "Black" and "White" Hawala transactions as a securitized problem and gives some options for its de-securitization in the fight against money laundering and terrorist financing.

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Porovnanie motivácie zamestnancov v rodinnom a nerodinnom podniku

Author(s): Liliana Škodová,Mária Vrábliková / Language(s): Slovak Issue: 1/2023

The identification of differences in managers' approach to motivation, ways of motivating employees and their application in selected family and non-family businesses is the problem addressed in this contribution. The main goal of the contribution is to bring a proposal for improving the motivation of employees in these two companies, considering their nature. We will fill its essence with sub-objectives, which include the analysis of the current state of motivation in both types of companies, the identification of differences in the approach of managers and their mutual comparison, and last but not least, the proposal of a solution. The methods used include: questionnaire survey, analysis, synthesis and comparison. The benefit of the contribution is the proposal of solutions that can improve motivation in family and non-family businesses.

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