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TEACHING THREE-DIMENSIONAL SHAPING FOR KNITTING TECHNICAL APPLICATIONS

Author(s): Mirela Blaga,Mihai Penciuc,Eduard-Ionuț Ștefan / Language(s): English Issue: 03/2020

The latest generation of computer controlled flat knitting machines introduced recently are the most sophisticated knitting equipment ever produced. Weft knitting is considered to offer the highest potential and versatility for three-dimensional (3D) shaping, the machines that can produce either shaped panels or seamless whole garments. 3D knitted shapes became very attractive solutions due to their potential in different industrial sectors, from clothing to home textile and advanced composites. They provide solutions concerning the systems efficiencies, waste minimisation and also creates opportunities for new applications, not traditionally associated with textile industry. The paper focuses on the teaching module regarding the most used techniques, when producing 3D shaped structures using flat-bed knitting, such as: intarsia, spacer, plating, shaping, and weaving-inlay. These techniques are exemplified through a range of products, in order to facilitate the understanding of their technical potential, and as a starting point for investigating closely the design of knitted 3D shaped forms. The lesson will comprise of various examples of materials and applications, available for the trainees, at http://www.moodle.tex.tuiasi.ro. A relatively new and challenging industry for knitting is the sport shoes market. The flat knitting technology manufacturer, H. Stoll AG & Co. KG, meets the high performance requirements for sport shoes and design opportunities for the leisure style. The mentioned producing techniques allow the control of the surface properties, from partial stretch, compression, shaping, required for high comfort zones, to weaving and knitting designs that integrate reinforcements, where need it. All these can be materialized in one layer or multiple layers knitted fabrics, with plating, intarsia and multishell techniques. The knitted upper shoes are complex products made of different patterns, with areas of different tightness, for giving either more support or more flexibility.

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RELATIONSHIPS BETWEEN EMOTIONAL COMPETENCE AND TASK-CONTEXTUAL PERFORMANCE OF EMPLOYEES

Author(s): Ebru Aykan / Language(s): English Issue: 1/2014

The present study was conducted to determine the relationships between the emotional competence and task-contextual performance of employees. Data were gathered from 342 employees working in state and private banks. Relationships between the variables, significant relationships between the emotional competence dimensions and performance dimensions were observed in this study. No relationship was observed between the “guilty” dimension of emotional competence and task performance. Non-hierarchical cluster analysis was selected and K-means cluster analysis was performed to determine the emotional competence levels of participant banking professionals. The seven pre-specified emotional competences were classified by using Ward’s method. Cluster analysis revealed that the emotional competences of the participants were clustered in two groups as high and low. Regression analyses revealed insignificant relationships between the emotional competence and task performance of employees, but positive significant relationships between emotional competence and contextual performance. Significant differences were also observed in the emotional competence levels and task-contextual performances of employees. In other words, individuals with high emotional competence levels also exhibited high performances.

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ADVERTISEMENTS FOR ICT PROJECT MANAGERS SHOW DIVERSITY BETWEEN SWEDISH EMPLOYERS’ AND PROJECT MANAGEMENT ASSOCIATIONS’ VIEWS OF PM CERTIFICATIONS

Author(s): Siw Lundqvist,Leif Marcusson / Language(s): English Issue: 1/2014

Appointing ICT project managers is a delicate issue for management; not least since ICT projects are known to be unsuccessful in delivering the required product in time and on budget. Hence, it is even more important to find the “right” individual for the job. According to project management associations, certification in project management is a prerequisite for a project manager’s successful career. The appreciation of project management certifications among Swedish employers was studied using data collected from job advertisements for ICT project managers during four years (2010-2013). Judged on how the advertisements were worded the result indicates surprisingly low interest from the employers’ side, which conflicts with the project management associations statements about the certifications’ indispensable value for successful projects. Furthermore, it conflicts with a common understanding of certifications as essential for appointment as a project manager. The findings identify a possible gap between PM associations’ and employers’ views regarding the certifications’ value, and highlight the necessity of seriously considering whether it is worthwhile for the individuals to strive for, and for the organizations to promote certification, since it is costly in both time, effort and money.

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INCREASING THE QUALITY OF BULGARIAN HIGHER EDUCATION THROUGH STRATEGIES FOR ACADEMIC PERSONNEL MANAGEMENT

Author(s): Viara Slavianska / Language(s): English Issue: 1/2014

The strategies for academic personnel management as a factor for increasing the quality of higher education are discussed in the present article. The quality of the educational service is not only a national and European priority, but it is also a basic strategic advantage of every Bulgarian university, currently functioning in a highly competitive environment – for this reason it is steadily outlined in its strategy for development. One of the ways for improving the education is through elaboration of the system for human resource management. In essence it is intended to attract, retain and motivate the quality personnel through a collection of policies, procedures, and criteria in the field of training, assessment and reward. In this connection there are presented the strategies for personnel training and motivating, applied by Bulgarian higher schools as an instrument for improving the work performance. There are identified real and potential problems and on this basis is demonstrated the necessity of improving the motivational policies and practices as a means for improving the quality of the educational service. Some possible solutions for increasing the motivation in academic environment are offered.

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THE EVOLUTION AND THE NEW FRONTIERS OF SOCIAL RESPONSIBILITY ACCOUNTING

Author(s): Anna Wildowicz-Giegiel / Language(s): English Issue: 1/2014

It is required currently from enterpeneurs to run their business according to the principles of sustainable development. As a result the rapid growth for corporate social responsibility among business owners is commonly observed. They started noticing that being socially responsible can help improve financial results and competitiveness. In order to achieve these goals company involving in corporate social responsibility should disclose accurately and credibly information on the social and environmental effects to both external and internal stakeholders. The research was aimed at indicating the limitations of traditional accounting and the benefits of integrated reporting. The research problem concerns the informative gap between data being reported in traditional financial reports and stakeholders’ requirements which appears as a consequence of existing accounting procedures and traditional financial reporting frameworks. According to hypothesis adopted in this paper integrated reporting helps diminish the information gap. On the basis of the conducted analysis it has to be said that, integrated reporting as a communication tool enables the company to build social trust and serve as a differentiator in a competitive environment. That is the reason why, despite the lack of a globally accepted integrated reporting framework, companies are more prone to prepare reports voluntarily.

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CAN A SMALL WINTER RESORT BE MANAGED AND MARKETED LIKE A LARGE ONE: A CASE OF BULGARIAN SKI RESORT BANSKO

Author(s): Philip Shabanski / Language(s): English Issue: 1/2013

Throughout the world today there are about 80 countries which practice various winter sports. Regardless of the wide geographical range demand in terms of existing infrastructure is highly concentrated in a few regions of the world. To be competitive ski resorts have to deliver good experiences and excellent value to tourists. Current community officials and destination managers of the Bulgarian ski resort of Bansko believe that the main weakness of this ski centre is the extensive waiting at the bottom gondola station and advocates expansion of the ski runs and lift capacity. The aim of the article is to research the strengths and weaknesses of the resort in regional and world context and to prove that further expansion will not forge a strong emotional connection with visitors and thus will not bring success in destination markets. The methodology used in this article follows three steps: 1) Literature review on the nature of the ski market in the world, as well as factors contributing to effective destination management; 2) International, national and regional data analysis of existing secondary data on winter sports market and 3) Qualitative study carried out with a purposive sample of key informants. The SWOT analysis based on the results of the qualitative study show that touristic shareholders in Bansko should apply an appropriate strategy for small winter resorts by offering a unique product that speaks to the world instead of trying to promote universal broad product for the mass market.

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SOFTWARE INSTRUMENT FOR TEACHING INDUSTRY 4.0 FUNDAMENTALS WITH APPLICATION IN BEARING MANUFACTURE

Author(s): Dragoş-Florin CHITARIU,Gures Dogan,Mehmet İlhan,Cătălin DUMITRAȘ / Language(s): English Issue: 02/2020

With the development and diffusion of recent manufacture technologies subordinated to the Industry 4.0, a multitude of fields merge and are applied simultaneous in production. Bachelor engineers have to make first step in assimilating technologies and solutions for digitizing current manufacturing processes. Different concepts must be known in depth such Smart Factories, Digital Factories, Internet of Things (IoT), Cyber-physical production systems (CPPS). Smart integration of manufacturing process starting from 3D design, computer aided manufacturing and inspection, are allowing improved manufacturing cycles, reducing cost and increase profit. In the paper a software application is developed to teach basic Industry 4.0 principles and models to bachelor and master students. The application will guide the student by presenting different pages where student must complete a series of information. From the start a series of Key Enabling and Industrial Technologies are listed and additional clarification must be introduced by the student. The information technology (IT) and operational technology (OT) are defined and students must adapt the main concept and particularize for the bearing manufacture field. Basic examples are presented considering the work flow from the bearing manufacture and students must enter information for all the steps found in the manufacture process. Information about cost, implementation, resources, impact and expected results, from implementation must be added. The application will have links to main suppliers for the equipment and solutions in general that available on the market, to allow students information. At the end the proposed model can be listed and exported

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SMART SHOPPING PLATFORM BASED ON DIGITAL MAP GENERATION AND INDOOR LOCALIZATION SERVICES

Author(s): George Suciu,Cristian Bălănean,Adrian Pasat,Cristiana Istrate / Language(s): English Issue: 02/2020

The retail industry has come to a consensus on the use of new ICT technologies, such as Cloud Computing, Big Data, IoT and Artificial Intelligence (AI), to create innovative operational models. Customer targeting has been one of the main marketing dilemmas in the past years, and one of the solutions seems to rely on recent IoT advancement. This paper presents a smart shopping solution architecture that covers image processing techniques used for digital maps generation, smartphone indoor localization using BLE beacons, and indoor routing techniques for finding stores in a shopping center. We discuss the advantages and disadvantages of using BLE technology for indoor localization and the results after experimenting with several BLE devices and mobile application SDKs. Our objective was to advance an innovative solution based on computer vision techniques meant to ease the process of creating indoor maps by hand. Also, we focused on the development of best practices guide for using mobile applications in the retail industry and education of buyers, including an interactive questionnaire for getting feedback regarding improvement of Android application design. Furthermore, the solution can be used to orient and educate customers during their shopping activities for using smart mobile applications. Thus, our smart shopping platform is based on an enriched mobile application (MARA - Mobile Augmented Reality Applications) that offers a range of services and functions based on augmented reality through the implementation of communication interfaces with various IoT devices - beacons or smart parking sensors. WSNs plays a central role in the IoT environment, especially to the advancement of energy-efficient and low latency communications. Our smart shopping solution advances the integration of intelligent parking sensors based on LoRa communication. We will describe the integration of these sensors with TTN (The Things Network) global network and the methodology for LoRa data packages decoding and further integration with a WEB application.

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SOFTWARE SOLUTIONS FOR THE IDEA MANAGEMENT

Author(s): Cătălin-George Alexe,Cătălina-Monica Alexe,Ioan Cristian Mustaţă,Dan Dumitriu / Language(s): English Issue: 02/2020

Without the ability to get new ideas, an organization stagnates, declines and is eventually eliminated by competitors who have new ideas. Every day, regular employees - those who do office work, make products and serve customers - see a lot of issues and opportunities and come up with ideas on how they can be addressed. As a rule, there is a notion that management must think and employees do. Most employees have a lot of ideas and want to talk about them and see them applied. When the ideas of the employees are applied, they feel involved and appreciated, and the respect of the management for the employees will increase. Thus, the employees will receive more information, training sessions, authority, financial rewards. Ideas can come from the employees of different departments, groups and levels of experience. Too often, ideas are left unsaid or unrecognized. To accelerate business results, a tool is needed to streamline operations and maintain a sustainable innovation initiative. The paper aims to present in a world of technology and social networks the benefits brought by various IT solutions designed to help companies to collect, develop, classify ideas and create new ways of transmitting and developing ideas to customers and third interested parties. Also, within the paper are aspects related to the efforts of the company in the financial and organizational plan in order to effectively use such a tool. Ideas management software has elements in common with other types of software, such as knowledge management software, even the project planning software and the project management software. Most idea management systems suitable for the SMEs' use are cloud-based. It is the best option for most of the SMEs, except for those with very specific IT integration requirements.

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MASTER EDUCATION EXCELLENCE IN ENGINEERING AND MANAGEMENT THROUGH THE USE OF TECHNOLOGY BUSINESS SIMULATIONS

Author(s): Ioan Cristian Mustaţă,Ioana Raluca Guică,Elena Laura Trifan,Elisabeth Lazarou,Cătălin-George Alexe,Cătălina-Monica Alexe,Sissi CLOSS / Language(s): English Issue: 02/2020

In the actual context of rising complexity, the interface between engineering and management becomes more relevant in the industry as well as subsequently on the labour market. Training the right competencies to deal with highly complex systems is beneficial but also very challenging, as classical courses are usually not designed interdisciplinary. At master level disciplinary thinking it not enough anymore, for shaping the leaders of tomorrow in the interdisciplinary field of engineering and management. Thus, the easy way of mixing courses from the field of engineering and of management is not sufficient. To address the requirements of complexity and interdisciplinary orientation the paper is analyzing the potential of inserting technology business simulations in master level education. The use of e-Learning and ICT tools next to the professor-student interaction is potentially enhancing the capability of the students to deal with high complexity and many variables that interact deterministic or stochastic. This situation can either discourage the students, or boost their motivation, when engaging with high complex technology business simulations, a fact that is also analyzed within the paper. Thus, the paper uses the experience of the authors' team in order to establish if technology business simulations can contribute to master excellence in the field of engineering and management and if it diminishes or boosts the motivation of students in the process. It also analyzes how the students interact with different components of such technology business simulation in order to develop competencies that can be used in highly complex and interdisciplinary oriented environments.

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DEVELOPING A MODEL TO ENHANCE LABOR PRODUCTIVITY USING BRIDGE CONSTRUCTION BENCHMARK DATA

Author(s): Seonghoon Kim,Yong Bai / Language(s): English Issue: 1/2013

The Labor Working Status Monitoring (LWSM) Model that incorporates the WRITE and the industry benchmark data was developed through the five steps to enhance labor producitivty in bridge construction operations. The first step of the development process was to conduct a literature review, followed by the second step which was to develop the WRITE. During the development, the authors identified the necessary hardware and software for the WRITE and outlined a schematic to show the connection of major hardware components. The third step was to develop the LWSM Model for monitoring the on-site construction labor working status by comparing data from the WRITE with the industry benchmark data. A survey methodology was used to acquire industry benchmark data from bridge construction experts. The fourth step was to demonstrate the implementation of the LWSM Model at a bridge construction site. During this phase, labor working status data collected using the WRITE was compared with the benchmark data to form the basis for the project managers and engineers to make efficiency improvement decisions. Finally, research findings and recommendations for future research were outlined. The success of this research made several contributions to the advancement of bridge construction. First, it advances the application of wireless technology in construction management. Second, it provides an advanced technology for project managers and engineers to share labor working status information among project participants. Finally, using the developed technology, project managers and engineers can quickly identify labor efficiency problems and take action to address these problems. .

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E-TOURISM SERVICES IN POLISH TOURISTS' OPINIONS

Author(s): Joanna Papińska-Kacperek / Language(s): English Issue: 1/2013

E-tourism is most often related only with web pages of travel agencies or aggregators offering many services, where it is possible to make transactions electronically. Whereas many applications and devices are applied in tourism, like the audio guides and mobile guides (sometimes with augmented reality functions), electronic cards in museums, 2D codes systems, web pages for individual tourists, geographic information systems (e.g. Google Street View), social network sites recommendation, and profiles of cities on social networks sites like Facebook. Polish tourists' opinions about mentioned innovative tools will be presented as the report from the survey conducted among students and graduates from three Polish universities. The objectives of the study are: investigating the popularity of e-tourist services in Poland and verifying whether municipal authorities promote e-tourism initiatives.

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AN ASSESSMENT OF ISLAMIC WORK ETHICS OF EMPLOYEES IN ORGANIZATIONS: INSIGHTS FROM THE UNITED ARAB EMIRATES

Author(s): Shagufta Sarwar,James B. Abugre / Language(s): English Issue: 1/2013

The purpose of this research is to present a critical assessment of Islamic work ethics (IWE) of employees in public and private organizations in the United Arab Emirates (UAE). The work uses a quantitative survey method to gather the opinions of employees in both public and private organizations in the UAE on IWE. The findings of the study revealed that the ability of a worker to balance his or her personal and organizational needs in the workplace meant success in his religious and organizational life. Also, findings showed that being productive in work organizations should not be tied to the amount of money one gets, and that illicit behavior like stockpiling grains and other essential commodities for the purpose of profit - making in times of need is unethical and un-islamic. This study clearly indicates the need for employees and managers to uphold the Muslim teachings which can be manifested in their daily work attitudes (best practices) in various organizations. The study highlights the various ethical variables that employees believe are essential to work organizations while keeping faith to the Islamic religion.

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Analiza Impactului Indicatorilor de Performanță într-o Companie asupra Cererilor de Schimbare aduse Senzorilor de Viteză în Industria Automotive în vederea Optimizării Procesului de Fabricație

Author(s): Oana Bianca Pop (Uifălean),Dorel Cristian Uifălean,Rozalia Manuela Gabor / Language(s): English,Romanian Issue: 2/2021

Key performance indicators (KPIs/KPRs) made in a company with a field of activity in automotive allow for the gathering of knowledge and explore the best way to achieve the organisation’s objectives. Many researchers have offered different ideas for determining KPIs either manually, semiautomatically or automatically applied on different fields. This paper focuses on providing a study of an approach to explore key performance indicators (KPI/KPR). This work presents explanations about the process organization, the selection path of KPI/KPR and a practical example of measuring KPI/KPR in production department with the meaning of providing an interesting image of how people work and analyze complex situations and design or react to their strategies.

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Evaluarea Calitativă a Conformității cu Principiile de Guvernanță Corporativă în Cazul Entităților Listate SMT - BVB

Author(s): Ioan-Ovidiu Spătăcean,Tatiana Dănescu,Alexandra Popa / Language(s): English,Romanian Issue: 2/2021

Over the past two years a significant number of issuers have emerged on the AeRO Multilateral Trading Facility (MTF) organized and managed by the Bucharest Stock Exchange (BSE). Preliminary assessments concluded that investors' interest for the recent AeRO public offerings of equity and debt seemed to be even greater than in case of the regulated market, possibly explained by a higher return on investments. On the other hand, a preference for the AeRO market instead of the regulated market has been also noticed among the inssuers trying to avoid compliance costs related to financial reporting and corporate governance. These assumptions are relevant to sustain a research direction related to a quality assessment of compliance with relevant corporate governance principles that AeRO issuers must also embrace and implement. The research methodology includes governance compliance inspections, issuers’ website screenings and annual report reviews. The sample of issuers is formed by the 20 issuers included in the BETAeRO Index launched on 11th of October, 2021. We expect that our findings will provide a relevant basis of conclusions to support a broaden utility of the Vektor transparency index, which should be extended for AeRO issuers as well.

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SUPPLY CHAIN MANAGEMENT, KEY FACTOR IN MODERN EDUCATION AND TRAINING OF LOGISTICS MANAGERS

Author(s): Gheorghe MINCULETE,Polixenia Olar / Language(s): English Issue: 01/2020

The rapid and continuous evolution and development of the markets of products and services are based on the characteristics, actors and technologies related to the digital economy. These have obviously been determined by the increasingly sophisticated requirements and desires of consumers and users connected with suppliers and distributors through the efficient and silent communication systems offered by the information companies' profile companies. The direct connection between Logistics Management and Supply Chain Management, as very important notions, the first being included in the second, is a fundamental requirement in designing and carrying out the specific actions of education and training of logistics managers. In this regard, the historical landmarks in the field, the current economic achievements, as well as the future directions of conduct of companies within the Supply Chain Management are important The continuous and timely education of logistics managers is determined by the rapid evolution and modernization of the new economy, which is also based on the efficient and interdependent functional mechanisms of Supply Chain Management existing at the national, continental, Intercontinental and global levels. Therefore, today, a Supply Chain Management integrates and interconnects partner companies through efficient business solutions and systems aiming at realizing the immediate and full satisfaction of the customers' requirements as well as generating adequate profits. In this sense, the efficient functioning through Logistics Management of each economic organization, a member of Supply Chain Management, is a priority for the logistics managers, so that the performance of each business is highlighted by the final results obtained, which should be compared to the projected ones. In this scientific communication we highlight elements of education and training related to the development of the skills and abilities of the logistics managers according to the functional requirements of a modern Logistics Management within a viable, flexible, robust and efficient Supply Chain Management under the new challenges of the global economy, suited to the knowledge-based society. Our vision in this paper is focused on the education and training of logistics managers, intensively focused on the knowledge of the functioning of modern Logistics Management systems, as well as of the Supply Chain Management so that the logistical resource flows and the related information flows respond precisely to the efficiency requirements revealed by the managerial (strategic and tactical) objectives of the partner companies.

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SOFTWARE SOLUTIONS FOR RISK MANAGEMENT WITHIN ORGANIZATIONS

Author(s): Cătălina-Monica Alexe,Cătălin-George Alexe,Mirona Ana-Maria Popescu,Sorina Costinaș / Language(s): English Issue: 01/2020

Regardless of the size and type of the organization, absolutely all the organizations face business risks that they must identify, evaluate, treat and manage them as best as they can. Nowadays, every business is based, more or less, on technology. Compared to other companies, high technology organizations have a greater capacity for innovation, greater technological efficiency and, consequently, high exposure to the risks related to the technology. In increasingly dynamic and complex business environments, the software solutions of risk management address a number of challenges related to how to identify and assess risks that are constantly changing. In the present paper we will conduct a research regarding the identification of the most suitable software solutions for risk management within organizations, taking into account several variables, including: the industry to which it is addressed, the size of the organization, the stages of the risk management process, the costs involved and so on. Such software solutions for risk management in organizations can support aspects such as: process analysis, integration with the existing collaboration tools within the company, data consolidation; quantifying risks, creating links between losses and risks, researching risks; quantitative and qualitative assessment of the risks; testing, acting, carrying out the risk reduction plan; sensitivity analysis, application of dashboards to track loss values and their influence on key performance indicators of the organization. The paper is of interest to managers, entrepreneurs and all those who want to find out how they can select the most appropriate software solutions needed for risk management within organizations.

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HUMAN RESOURCE INFORMATION SYSTEM AS A STRATEGIC TOOL IN HUMAN RESOURCE MANAGEMENT

Author(s): Ebenezer Ankrah,Evans Sokro / Language(s): English Issue: 1/2012

The purpose of this research is to identify specifically, how the use of Human Resource Information Systems (HRIS) contributes to the effectiveness of strategic human resources management and to examine the strategic importance of using HRIS at the workplace. Relevant review of various HRIS literature were undertaken which culminated into the development of a conceptual model and the formulation of hypotheses to test the proposal that there is relationship between independent variables- HRIS- and the dependent variables- Cost and Time Savings (CTS), Decision Making Contribution (DMC), Quality Information Effects (QIE) and Employment Development Commitment (EDC). The research uses data generated from 34 respondents from insurance companies in Ghana: SSNIT, ELAC, Vanguard, and Donewell. Data was analyzed using SPSS software. It has been found that HRIS adoption and use have a strong and positive effect on CTS and DMC. Essentially, organizations that divert concerted efforts towards HRIS adoption and use have a high likelihood of cutting down cost and saving time, and also ensure better contributions to strategic decision making. Further findings suggest that insurance organizations map up a strategic plan before implementation goes underway. Financial and resource appraisal in relation to the ability to start and sustain HRIS use are critical. HRIS enables HR professionals and supervisors to manage complex information entities and to plan HR efficiently also, organisations that intend using HRIS should thoroughly educate its employees- not only HR staff- so that internal awareness can facilitate the acceptance of the system.

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APPLICATION OF SYSTEMIC VISION IN THE EDUCATIONAL PROCESS

Author(s): Nilton Cesar Lima,Antonio Sergio Torres Penedo,Marcio Mattos Borges de Oliveira,Sonia Valle Walter Borges de Oliveira,Jamerson Viegas Queiroz / Language(s): English Issue: 1/2012

As the sophistication of technology is increasing, also increased the demand for quality in education. The expectation for quality has promoted broad range of products and systems, including in education. These factors include the increased diversity in the student body, which requires greater emphasis that allows a simple and dynamic model in the provision of education. For this reason, a formalized methodology known as systems theory is often applied in the industry as a management instrument, or in other words, known as systems management. The management of educational systems would be adherent to ally in reducing failure rates and quality improvement. This is possible in complex learning systems scale. Accordingly, this article aims to discuss some implications of trying to use the systems management as modern teaching methodology.

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THE ACCOUNTING OF NON-PROFIT ORGANIZATIONS IN PORTUGAL: THE CASE OF PRIVATE INSTITUTIONS OF SOCIAL SOLIDARITY (IPSS)

Author(s): Maria da Conceição da Costa Marques,Vanda Maria Vilarinho Maciel / Language(s): English Issue: 1/2012

The nonprofit sector is made up of nonprofit organizations that, by law or custom, do not distribute any profit that may be generated by the Associates. They are institutionally separate from government, are self managed and non-binding.The IPSS, are non-profit institutions, created by private initiative, with the purpose of giving organized expression to the moral duty of solidarity and justice between individuals and they are not administered by the State or a local government body to proceed among others, their goals, through the provision of goods and services.The new accounting system of nonprofit institutions, emerges as an indispensable tool for management, because these organizations are not sufficiently different from business enterprises, public agencies, etc., Management models and practices adopted will be similar.This study deals with the system of accounting standards for non-profit sector entities (ESNL), part of the Accounting Standardisation System (SNC), through which they create their own accounting rules, application-specific entities to continue, under primary, non-profit activities and not distribute to its members or taxpayers any direct financial or economic gain.

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