Search results for "HG1-9999"
showing 10 items of 71 documents
DEFINING ASPECTS OF HUMAN RESOURCE MANAGEMENT STRATEGY WITHIN THE GENERAL STRATEGY OF THE MODERN ORGANIZATION
2013
The field of human resources requires the presence and action of several categories of persons and managerial structures interested in the quality of human resources and the activities developed by them. Besides managers and employees there are also the shareholders, the unions, the customers, the different national or local agencies, the local community, etc., with major interests regarding decisions in the human resources area. In order to harmonize their activities and achieve an optimal perspective within the evolution of Human Resource Management, special attention is paid to the strategy of human resources management. According to many specialists, strategies in the field of Human Res…
THE CORRELATION BETWEEN FISCAL REVENUES OF ROMANIA AND GROSS DOMESTIC PRODUCT IN THE LAST 12 YEARS
2018
The aim of this paper is to study and analyze the evolution of the Romanian fiscal pressure between 2006 and 2017, from a statistical point of view, and the main purpose is to highlight the correlation between fiscal revenues of Romania and gross domestic product. The first part of the paper is based on a comparative research into the level of taxation at the level of direct, indirect taxes and social contributions. This study seeks to highlight the impact of the Romanian fiscal pressure on the economy. The second part of the article seeks to see the correlation between fiscal revenues and gross domestic product (GDP), especially the impact of fiscal revenues on the growth or decline of GDP…
ASPECTS REGARDING QUALITY INTEGRATION INTO ACCOUNTING AND FINANCING OF HIGHER EDUCATION INSTITUTIONS
2014
ASPECTS REGARDING QUALITY INTEGRATION INTO ACCOUNTING AND FINANCING OF HIGHER EDUCATION INSTITUTIONS
EDUCATION MANAGEMENT DECISION-MAKERS IN EUROPEAN PRE – UNIVERSITY EDUCATION
2012
EDUCATION MANAGEMENT DECISION-MAKERS IN EUROPEAN PRE – UNIVERSITY EDUCATION Ana Tuºa, 1 Affiliation , “Lucian Blaga†University of Sibiu, Faculty of Economics, Department of management Claudiu Sorin Voinia 2 , Affiliation, “Lucian Blaga†University of Sibiu Faculty of Engineering, Department of Industrial Engineering Dãnuþ Dumitru Dumitraºcu 3 Affiliation, “Lucian Blaga†University of Sibiu, Faculty of Economics, Department of management The theme paper consists in a comparative analysis of European preuniveristary education decision makers. Decision makers in preuniversity education management remain the key issue in the political agenda of most European countries. The diver…
GLOBALIZATION AND ECONOMIC CRISIS IN EUROPEAN COUNTRIES
2011
The paper analyzes the relation between degree of economic globalization and the impact of economic crisis for developed and emerging European countries. We measure economic globalization through indexes based on share of external trade in GDP and FDI intensity (% of FDI inflows and outflows divided by GDP). The complexity of current economic and financial crisis could be evaluated through GDP growth rate, inflation rate, unemployment, public debt, budget deficit, balance of payments, exchange rate, etc. For the purpose of this paper we used GDP growth rate as a measure of economic crisis impact on national economies.
The Coaching Maps as a Tool for Developing Reflectivity in Organisations
2019
Our view of organizations, labour and the competencies of managers will soon need to change. In the postmodern and post-Fordist world, economy and organizations function differently than they did in the 20th century. Workers and managers will have to face new expectations. Not only has reflectivity become one of the key organisational factors; it is also taught, learnt and shaped. Drawing on an authoethnographic model and action-research, authors of this paper provide an education and development tool that managers and workers can use to develop and trigger reflectivity. Picture ethnography, coaching philosophy and hermeneutics are theoretical bases for the construction of a new model of se…
Non-financial reporting in the public sector: alternatives, trends and opportunities
2019
In recent years, different non-financial information models have arisen, both in the private and public sectors, trying to complete the traditional financial reports prepared by companies and public administrations. The fundamental objective of these models has been to satisfy the interest of the stakeholders, which goes beyond the numbers included in the balance sheet and the income statement. In the case of the public sector, this is coupled with the discontent and distrust of citizens towards politicians and administrators of institutions, which makes it necessary to emphasize tools and strategies that can improve the transparency and accountability of administrations and restore citiz…
Conceptual changes in lease accounting: Regulatory and academic challenges
2019
El objetivo principal de este trabajo es demostrar que el posicionamiento de los emisores de normas contables y el de los grupos de presión es coherente con la Teoría de la Ideología de la regulación y la Teoría Positiva de la Contabilidad de los efectos económicos, respectivamente. Sin embargo, contrariamente a la literatura previa de lobbying, argumentamos que en un contexto internacional y tras a˜nos de experiencia con las Normas Internacionales de Información Financiera (NIIF), todos los agentes, y no solo los emisores de las normas, utilizan aspectos conceptuales y técnicos, ya que los grupos de interés, fundamentalmente los preparadores, prevén hacer más efectiva su actividad de lobby…
LA TRIBUTACIÓN DE LAS ACTIVIDADES DE RIESGO TECNOLÓGICO EN ESPAÑA
2016
La tributación del riesgo, materializada hoy día, al margen del Gravamen catalán, que constituye un verso suelto, en un puñado de medidas jurídico-tributarias insertas en tributos ambientales, presenta aptitudes de articulación técnica para configurarse como tributación específica sobre el riesgo, tanto por la posibilidad de individualizar una manifestación de fuerza económica reveladora de la intensidad del riesgo generado; como por la posibilidad de cuantificación de sus elementos de forma objetiva a la luz del gasto público generado por el servicio público de protección civil.
RECONSIDERING THE FUNDING SOURCES FOR THE HEALTH SYSTEM IN ROMANIA
2010
An optimal health system must ensure that all citizens have free access to medical services, and to determine the effective use of funds. We therefore reach the conclusion that the health financing system that best meets the optimal criteria is the public one. We believe that a system of public health funding should be based not only on contributions, but also on funding from the state budget; therefore it should combine the two public sources. If it were based solely on contributions, then the earnings should be volatile towards the economic cyclicality, and would not ensure the fiscal sustainability of the system. The private health financing system should be based on private insurances, …