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Table 2. Staff allocation by functions in units This calculated number of employees’ in the business activity can help to allocate mainly the staff expenses and the costs that are caused or depend on the staff. Of course the calculation is more reliable if we use the detailed information about salaries and social costs according to different staff categories, but also the average calculated staff proportion should be useful in allocation where the cost depend on the number of persons.

Table 2 Staff allocation by functions in units This calculated number of employees’ in the business activity can help to allocate mainly the staff expenses and the costs that are caused or depend on the staff. Of course the calculation is more reliable if we use the detailed information about salaries and social costs according to different staff categories, but also the average calculated staff proportion should be useful in allocation where the cost depend on the number of persons.

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I a i oe BE If 2005 were highlighted in 1451 social services throughout Romania, in 2006 their number increased by 76.22%, leading to the 2557 national social services. Compared with 2005, 2006 saw a significant increase in social services for children with 83.37% and with a fairly high percentage of 32.54% increased social services for people with special needs (Source: NIS 2006, ANPH 2007, ANPDC 2009, MMFPS 2008).Figure 2 shows the comparative dynamics of development of social services in Romania in 2005-2006.
I a i oe BE If 2005 were highlighted in 1451 social services throughout Romania, in 2006 their number increased by 76.22%, leading to the 2557 national social services. Compared with 2005, 2006 saw a significant increase in social services for children with 83.37% and with a fairly high percentage of 32.54% increased social services for people with special needs (Source: NIS 2006, ANPH 2007, ANPDC 2009, MMFPS 2008).Figure 2 shows the comparative dynamics of development of social services in Romania in 2005-2006.
Figure 2. Comparative dynamics of development of social services in Romania it 2005-2006 (number services)
Figure 2. Comparative dynamics of development of social services in Romania it 2005-2006 (number services)
Regarding the dynamic evolution of private placement centres (family apartments or family houses), in Romania recorded an upward dynamic to them in 2000-2006, the number of centres this time of increasing private centres by 80% in 2006 compared to 2005 and during the years 2006 to 2009 their dynamics was descendent, the number of this category of services falling by 4.19%, while during the same period (2006-2009) number of centres of public investment increased by 6.05%. At national level, on March 31, 2009, the number of public placement centres was 3.12 times higher than the number of private placement centres, increased compared to May 2006 when the share was 2.81 times higher compared private placement centres. This comparative situation, which reflects the evolution of social services by public or private category, is shown in Figure 4. Figure 4. Development public and private placement centres (family-style apartments and family houses) in Romania during 2000-2009 (number services)
Regarding the dynamic evolution of private placement centres (family apartments or family houses), in Romania recorded an upward dynamic to them in 2000-2006, the number of centres this time of increasing private centres by 80% in 2006 compared to 2005 and during the years 2006 to 2009 their dynamics was descendent, the number of this category of services falling by 4.19%, while during the same period (2006-2009) number of centres of public investment increased by 6.05%. At national level, on March 31, 2009, the number of public placement centres was 3.12 times higher than the number of private placement centres, increased compared to May 2006 when the share was 2.81 times higher compared private placement centres. This comparative situation, which reflects the evolution of social services by public or private category, is shown in Figure 4. Figure 4. Development public and private placement centres (family-style apartments and family houses) in Romania during 2000-2009 (number services)
time, but on the other hand, if we compare the number of residential services for older public with the number of public placement centres for children, the number of residential public services for the elderly is 21.11 times lower than the number of public placement centres. A similar situation is highlighted and private residential services in the period 2006-2008, their number increasing by 31.25%. Dynamics of residential services for the elderly is illustrated in Figure 5.
time, but on the other hand, if we compare the number of residential services for older public with the number of public placement centres for children, the number of residential public services for the elderly is 21.11 times lower than the number of public placement centres. A similar situation is highlighted and private residential services in the period 2006-2008, their number increasing by 31.25%. Dynamics of residential services for the elderly is illustrated in Figure 5.
adults at risk, people with special needs and older people. The chart 6 is synthesized dynamic development Hunedoara county social services during 2005 to 2006 in relation to the category of beneficiaries served by those services, which can be seen particularly an increase in social services for children with 38.71% in 2006 compared to 2005, and also can see a dynamic upward social services for older people four times higher than in the general stagnation in 2005 and other services. (Source: DGASPC Hunedoara 2006 and MMSSF 2006). Figure 6. Dynamics of social services in Hunedoara County in relation to the category of beneficiaries served, in 2005-2006 (number services)
adults at risk, people with special needs and older people. The chart 6 is synthesized dynamic development Hunedoara county social services during 2005 to 2006 in relation to the category of beneficiaries served by those services, which can be seen particularly an increase in social services for children with 38.71% in 2006 compared to 2005, and also can see a dynamic upward social services for older people four times higher than in the general stagnation in 2005 and other services. (Source: DGASPC Hunedoara 2006 and MMSSF 2006). Figure 6. Dynamics of social services in Hunedoara County in relation to the category of beneficiaries served, in 2005-2006 (number services)
poverty section, there are following types of social services for adult category: care centres and support centres, integration occupational therapy, housing protected and recovery centre.
poverty section, there are following types of social services for adult category: care centres and support centres, integration occupational therapy, housing protected and recovery centre.
Table 1. The annual indices of consumer prices
Table 1. The annual indices of consumer prices
Source: EUROSTAT, European Commission, www.europa.int/eurostat The Impact of Inflation on the Size of the Domestic Demand for ...
Source: EUROSTAT, European Commission, www.europa.int/eurostat The Impact of Inflation on the Size of the Domestic Demand for ...
In 2010 Romania registered over other EU countries the highest inflation rate. (Chart no. 3). Currently, Romania remains the country with the highest level of price inflation with an increase of 8.0% in March 2011 compared with same month of 2010, according to Eurostat. High rates of inflation recorded in Estonia (5.1%), Bulgaria and Hungary (4.6% each) and lowest inflation rates were registered in Ireland (1.2%), Sweden (1.4%) and Czech Republic (1.9). Figure 4. Annual average rate of the harmonised indices of consumer prices (HICP) in 2010
In 2010 Romania registered over other EU countries the highest inflation rate. (Chart no. 3). Currently, Romania remains the country with the highest level of price inflation with an increase of 8.0% in March 2011 compared with same month of 2010, according to Eurostat. High rates of inflation recorded in Estonia (5.1%), Bulgaria and Hungary (4.6% each) and lowest inflation rates were registered in Ireland (1.2%), Sweden (1.4%) and Czech Republic (1.9). Figure 4. Annual average rate of the harmonised indices of consumer prices (HICP) in 2010
Table 2. The evolution of consumer spending money, by main categories of households
Table 2. The evolution of consumer spending money, by main categories of households
In the period 2000-2010 held a positive dynamics of consumption expenditure of households. Monetary consumption expenditure increased from 175.49 lei monthly on a household 2000 at 1522 lei monthly on a household by 2010, i.e. with 1346.51 lei monthly on a household. Figure 5. Dynamics of consumption expenditure of households
In the period 2000-2010 held a positive dynamics of consumption expenditure of households. Monetary consumption expenditure increased from 175.49 lei monthly on a household 2000 at 1522 lei monthly on a household by 2010, i.e. with 1346.51 lei monthly on a household. Figure 5. Dynamics of consumption expenditure of households
Figure 6. Evolution of self-consumption value in the total consumption expenditure of the population
Figure 6. Evolution of self-consumption value in the total consumption expenditure of the population
Table 1. Evolution of national primary energy resources
Table 1. Evolution of national primary energy resources
Table 2. The cost of coal product on primary elements of expenditure on August 31, 2010 All these data have analysis value in respect of the management and the financial and accounting elements of mining, as a whole. Those to whom these are intended are very few, and the fact that the reports are made at the end of the reporting
Table 2. The cost of coal product on primary elements of expenditure on August 31, 2010 All these data have analysis value in respect of the management and the financial and accounting elements of mining, as a whole. Those to whom these are intended are very few, and the fact that the reports are made at the end of the reporting
Table 3. Coal production cost per calculation item on August 31, 2010 Although at first glance, I inclined to believe that the single method of calculation used by these mining economic entities is the global method, because it is "manufactured" a single product - the coal, however, if we consider the phases of coal mining I actually found that in addition to this global method there are used two other methods of costing calculation that are used to calculate the actual cost of obtained coal production, meaning the phase method and the order method used in the auxiliary departments.
Table 3. Coal production cost per calculation item on August 31, 2010 Although at first glance, I inclined to believe that the single method of calculation used by these mining economic entities is the global method, because it is "manufactured" a single product - the coal, however, if we consider the phases of coal mining I actually found that in addition to this global method there are used two other methods of costing calculation that are used to calculate the actual cost of obtained coal production, meaning the phase method and the order method used in the auxiliary departments.
Source: NBR, Presentations and interviews, Recent economic developments, 3 December 2001 At the end of December 2001, most banks were assigned rating 2, while the share of | and 2 rated banks rose by 12.1%, illustrating a further consolidation of the Romania banking system during 2001.
Source: NBR, Presentations and interviews, Recent economic developments, 3 December 2001 At the end of December 2001, most banks were assigned rating 2, while the share of | and 2 rated banks rose by 12.1%, illustrating a further consolidation of the Romania banking system during 2001.
comparison to 2003, major changes could be noticed under ratings 2 and 3, meaning that some banks passed from rating 3 to rating 2; the balance sheet of banks with rating 3 revealed a decrease by 7.7%, continuing to 12.4%, in favour of banks with rating 2 which increased their share to 87% (NBR Annual Report, 2004).
comparison to 2003, major changes could be noticed under ratings 2 and 3, meaning that some banks passed from rating 3 to rating 2; the balance sheet of banks with rating 3 revealed a decrease by 7.7%, continuing to 12.4%, in favour of banks with rating 2 which increased their share to 87% (NBR Annual Report, 2004).
Table 1. Establishing the rating of a bank according to the analysis indicators of the four CAPL quantifiable criteria 4. CONCLUSIONS
Table 1. Establishing the rating of a bank according to the analysis indicators of the four CAPL quantifiable criteria 4. CONCLUSIONS
Source: Ministry of Economy, Trade and Industry - White Paper on International Economy ana Trade - Summary, 2011 _ _— _ “ In detail, an analysis of macroeconomic indicators of Japan in recent years shows a tendency to reduce exports, which is compensated by the preference of MNCs over the development of overseas activities by engaging in outward FDI. We can take notice of the transition from export to investments by analyzing figures | and 2.
Source: Ministry of Economy, Trade and Industry - White Paper on International Economy ana Trade - Summary, 2011 _ _— _ “ In detail, an analysis of macroeconomic indicators of Japan in recent years shows a tendency to reduce exports, which is compensated by the preference of MNCs over the development of overseas activities by engaging in outward FDI. We can take notice of the transition from export to investments by analyzing figures | and 2.
(Source: Ministry of Economy, Trade and Industry - White Paper on International Economy and Trade - Summary, 2011 According to the “White Paper of International Economy and Trade” b: Ministry of Economy, Trade and Industry (METI), Japanese firms expanded thei overseas production ratio (on the basis of all domestic companies in the manufacturing industry) from 3.1% in 1986 to 16.3% in 2005 and 17% in 2009.
(Source: Ministry of Economy, Trade and Industry - White Paper on International Economy and Trade - Summary, 2011 According to the “White Paper of International Economy and Trade” b: Ministry of Economy, Trade and Industry (METI), Japanese firms expanded thei overseas production ratio (on the basis of all domestic companies in the manufacturing industry) from 3.1% in 1986 to 16.3% in 2005 and 17% in 2009.
Source: UNCTAD, World Investment Report, 2010 which caused a negative economic growth ratio in 2011, many Japanese MNCs achieve profits and even in the aftermath of the cataclysm, they continue to invest abroad very large amounts of money (UNCTAD, 2009).
Source: UNCTAD, World Investment Report, 2010 which caused a negative economic growth ratio in 2011, many Japanese MNCs achieve profits and even in the aftermath of the cataclysm, they continue to invest abroad very large amounts of money (UNCTAD, 2009).
Source: Wakasugi, R.; Sato, H.; Matsuura, T.,; Tanaka, A.; Todo, Y.; Nishikoda, S., Ito, B., 2008, The Internationalization of Japanese Firms: New Findings Based on Firm - Level Data, RIETI Discussion Paper Series 08-E-036
Source: Wakasugi, R.; Sato, H.; Matsuura, T.,; Tanaka, A.; Todo, Y.; Nishikoda, S., Ito, B., 2008, The Internationalization of Japanese Firms: New Findings Based on Firm - Level Data, RIETI Discussion Paper Series 08-E-036
Table 1. ERP instruments implementation Respondents. Even data were collected only from 14 organizations, these are representative for the 2010 Romanian economy, because in this economical moment Romania has only 5,000 companies that need an ERP and a BI software instrument as a advanced management method. So we have only 2,000 big companies having more than 250 employees which can afford to implement a SAP, Oracle or SIVECO ERP software. But these 2,000 companies generate incomes two times higher
Table 1. ERP instruments implementation Respondents. Even data were collected only from 14 organizations, these are representative for the 2010 Romanian economy, because in this economical moment Romania has only 5,000 companies that need an ERP and a BI software instrument as a advanced management method. So we have only 2,000 big companies having more than 250 employees which can afford to implement a SAP, Oracle or SIVECO ERP software. But these 2,000 companies generate incomes two times higher
Table 2. ERP & BI instruments implementation
Table 2. ERP & BI instruments implementation
Table 3. BI instruments implementation
Table 3. BI instruments implementation
Table 5. t-test for Equality of Means 3.2. Results Research Hypothesis. H01 The number of employees in an organizatior influences the role of the ERP applications within the respective organizations. The organization dimension is directly connected with the role of the ERP applications within the respective organization.
Table 5. t-test for Equality of Means 3.2. Results Research Hypothesis. H01 The number of employees in an organizatior influences the role of the ERP applications within the respective organizations. The organization dimension is directly connected with the role of the ERP applications within the respective organization.
Table 8. Linear regression analysis between an independent variable called personal and a dependent variable called ERP for private cases (proprietate=1) a. Predictors: (Constant), personal
Table 8. Linear regression analysis between an independent variable called personal and a dependent variable called ERP for private cases (proprietate=1) a. Predictors: (Constant), personal
Source: Adair Ch.B., Murray B.A., Breakthrough process redesign: new pathways to customer value, Wydawnictwo Naukowe PWN, Warszawa 2002, p.40 It is commonly believed that the character and intensity of the process of implementing innovations in the field of goods, processes or organisational structure depend on both corporate research and development initiatives and on transfer of technology and know-how from the external environment of the particular organisation. The complexity of business processes, focused primarily on managing knowledge, information, technology, staff, finance and marketing, results in the fact that contemporary companies notice the necessity to transform the present business priority sectors (Figure 1).
Source: Adair Ch.B., Murray B.A., Breakthrough process redesign: new pathways to customer value, Wydawnictwo Naukowe PWN, Warszawa 2002, p.40 It is commonly believed that the character and intensity of the process of implementing innovations in the field of goods, processes or organisational structure depend on both corporate research and development initiatives and on transfer of technology and know-how from the external environment of the particular organisation. The complexity of business processes, focused primarily on managing knowledge, information, technology, staff, finance and marketing, results in the fact that contemporary companies notice the necessity to transform the present business priority sectors (Figure 1).
identified with the process of generating new solutions, conceptualization of projects, their optimisation and implementation (Figure 2). The basic objective of actions undertaken in this respect is better organisation and efficiency of an organisation, especially in the sphere of market service (Penc, 1999). Source: Basadur M., The Power of Innovation. How to Make Innovation a Way of Life and Put Creative Solutions to Work, Pitman Publishing, 1995, p.34
identified with the process of generating new solutions, conceptualization of projects, their optimisation and implementation (Figure 2). The basic objective of actions undertaken in this respect is better organisation and efficiency of an organisation, especially in the sphere of market service (Penc, 1999). Source: Basadur M., The Power of Innovation. How to Make Innovation a Way of Life and Put Creative Solutions to Work, Pitman Publishing, 1995, p.34
Table 1. Five generation of innovation process models A model is commonly defined as a graphical, mathematic or physical representation ofa particular phenomenon or action. In case of organisation and management, a model is a logical construct playing an instrumental role in organisation theory and practice. There may be two approaches distinguished: a structural approach, in which a model is defined as a construct reflecting the real object with the use of abstraction and a functional approach, in which a model is a construct substituting the real, original object in cognitive and empirical operations (Jerzak, 1994, p.140). ae, en Ln EN , a : : ey ey a: a: es ee
Table 1. Five generation of innovation process models A model is commonly defined as a graphical, mathematic or physical representation ofa particular phenomenon or action. In case of organisation and management, a model is a logical construct playing an instrumental role in organisation theory and practice. There may be two approaches distinguished: a structural approach, in which a model is defined as a construct reflecting the real object with the use of abstraction and a functional approach, in which a model is a construct substituting the real, original object in cognitive and empirical operations (Jerzak, 1994, p.140). ae, en Ln EN , a : : ey ey a: a: es ee
Source: Durlik I, Restructuring Business Processes. Reengineering, Theory and Practice, Agencja Wydawnicza Placet, Warszawa 1998, p. 96. This approach necessitates the adoption of a prognostic strategy in the process of problem solving. The concept of search for the ideal is primarily focused on the synthesis of the best solution, working out the details of the one to be implemented and search for possible implementation problems (Figure 3).
Source: Durlik I, Restructuring Business Processes. Reengineering, Theory and Practice, Agencja Wydawnicza Placet, Warszawa 1998, p. 96. This approach necessitates the adoption of a prognostic strategy in the process of problem solving. The concept of search for the ideal is primarily focused on the synthesis of the best solution, working out the details of the one to be implemented and search for possible implementation problems (Figure 3).
Source: Durlik I., Restructuring Business Processes. Reengineering, Theory and Practice Agencja Wydawnicza Placet, Warszawa 1998, p. 95.
Source: Durlik I., Restructuring Business Processes. Reengineering, Theory and Practice Agencja Wydawnicza Placet, Warszawa 1998, p. 95.
The Delaco company has over 3.000 customers, to which offers products in different packaging: bulk, small packaging, but also in economic packages ot multipacks type, with the offering of some of gratuities. The distribution network in all counties covers most of modern retail stores, shops from traditional trade, restaurants, fast-food units, hotels and airlines. The main competitors of Delaco on the cheese market are: Hochland, Friesland (+ Napolact) , Lacto Solomonescu, Lactalis (+ La Dorna). Among these names stands out Hochland, the company that holds the largest market share, being a leader both on the cheese market and in terms of brand image and advertising expenses.
The Delaco company has over 3.000 customers, to which offers products in different packaging: bulk, small packaging, but also in economic packages ot multipacks type, with the offering of some of gratuities. The distribution network in all counties covers most of modern retail stores, shops from traditional trade, restaurants, fast-food units, hotels and airlines. The main competitors of Delaco on the cheese market are: Hochland, Friesland (+ Napolact) , Lacto Solomonescu, Lactalis (+ La Dorna). Among these names stands out Hochland, the company that holds the largest market share, being a leader both on the cheese market and in terms of brand image and advertising expenses.
Table 1. Validating the sample The question is whether the difference between the percentage of women and men is statistically significant or not. The critical report (¢,,, = 1.3) is compared with the theoretical size (¢,,.4, =1.96) and supports the hypothesis in accordance with the decision rule (f,,,, = 1.3 <1.96). Therefore, we can guarantee with a probability of 95% that the difference between the two percentages is statistically insignificant, with no need for sample recovery. structured according to the following scales: a binary scale, a nominal scale with multiple choices, a nominal scale with a unique choice, an ordinal scale and a semantic scale. In order to be representative, the sample used in the marketing research must comply with the requirements regarding the structure so that it reflects the multitude of behaviours and attitudes found in the studied population.
Table 1. Validating the sample The question is whether the difference between the percentage of women and men is statistically significant or not. The critical report (¢,,, = 1.3) is compared with the theoretical size (¢,,.4, =1.96) and supports the hypothesis in accordance with the decision rule (f,,,, = 1.3 <1.96). Therefore, we can guarantee with a probability of 95% that the difference between the two percentages is statistically insignificant, with no need for sample recovery. structured according to the following scales: a binary scale, a nominal scale with multiple choices, a nominal scale with a unique choice, an ordinal scale and a semantic scale. In order to be representative, the sample used in the marketing research must comply with the requirements regarding the structure so that it reflects the multitude of behaviours and attitudes found in the studied population.
Following the research conducted on "Attitudes and opinions of the population of Brasov regarding the purchase of cheese" the expected answers were obtained to most questions. Of the 24 questions considered to be representative for the desired information 6 of them are detailed below. First it was considered determining the segment of consumers who shop in hypermarkets and supermarkets, respectively. It can be seen that the percentage of those who purchase products from these forms of trade is very high, 91.50% and 72.90%, results which favour Delaco because its products have a stronger presence in these types of stores.
Following the research conducted on "Attitudes and opinions of the population of Brasov regarding the purchase of cheese" the expected answers were obtained to most questions. Of the 24 questions considered to be representative for the desired information 6 of them are detailed below. First it was considered determining the segment of consumers who shop in hypermarkets and supermarkets, respectively. It can be seen that the percentage of those who purchase products from these forms of trade is very high, 91.50% and 72.90%, results which favour Delaco because its products have a stronger presence in these types of stores.
Figure 3. Shopping in neighbourhood stores Of particular interest for the research was to know the percentage of those who shop in neighbourhood stores, as one of the weak points of Delaco is a poor presence in traditional trade stores. As said in the previous chapter, the small neighbourhood stores supply with Delaco products from Cash & Carry units. In addition, the Apetito product line, placed in the medium price segment, is missing from traditional trade. Thus, from the research conducted to determine those consumers who attend these stores, resulted that a very high percentage, 87.50%, purchase these products from neighbourhood stores.
Figure 3. Shopping in neighbourhood stores Of particular interest for the research was to know the percentage of those who shop in neighbourhood stores, as one of the weak points of Delaco is a poor presence in traditional trade stores. As said in the previous chapter, the small neighbourhood stores supply with Delaco products from Cash & Carry units. In addition, the Apetito product line, placed in the medium price segment, is missing from traditional trade. Thus, from the research conducted to determine those consumers who attend these stores, resulted that a very high percentage, 87.50%, purchase these products from neighbourhood stores.
Figure 4. The importance given to the place from which people buy cheese
Figure 4. The importance given to the place from which people buy cheese
The second part which showed interest in order to achieve the goals of the research targeted Delaco’s products, specifically how satisfied are their customers and how easily available are their products. The analysis of the responses obtained from the 101 respondents showed little difference between those who consume Delaco cheese (47.70%) and those who do not consume such products (52.30%). The percentage of those who do not consume the company's products is significant, which may be due to the reduced presence in traditional stores.
The second part which showed interest in order to achieve the goals of the research targeted Delaco’s products, specifically how satisfied are their customers and how easily available are their products. The analysis of the responses obtained from the 101 respondents showed little difference between those who consume Delaco cheese (47.70%) and those who do not consume such products (52.30%). The percentage of those who do not consume the company's products is significant, which may be due to the reduced presence in traditional stores.
On the question regarding the ease of purchasing the Delaco brand products, of the 43 people who use these products and were asked this question, a significant percentage, of 67.40%, agrees with the statement that "Delaco cheese products are easily
On the question regarding the ease of purchasing the Delaco brand products, of the 43 people who use these products and were asked this question, a significant percentage, of 67.40%, agrees with the statement that "Delaco cheese products are easily
Figure 7. The ease with which Delaco products can be bought purchased as found in most shops in Brasov". The small percentage of those who have entirely agreed with this statement, of 25.60%, reinforces the idea that the reduced presence of these products in neighbourhood stores is a great disadvantage for the company Delaco.
Figure 7. The ease with which Delaco products can be bought purchased as found in most shops in Brasov". The small percentage of those who have entirely agreed with this statement, of 25.60%, reinforces the idea that the reduced presence of these products in neighbourhood stores is a great disadvantage for the company Delaco.
Table 1. Indicator for manager A and B It can be seen that both managers have the same sales and the same ROI rate. Which of these managers is more effective? Without a detailed analysis of each operation, the manager B can be considered better because he had a greater flexibility in controlling the profitability rate based on the data above. In any way caution is needed in the analysis of details that shows the results of manager B, both for financial data and for those non-financial. ‘na a at é ‘i os In addition, we can see that in order to improve ROI rate, a manager can increase profitability rate by increasing sales rate, reducing expenses or its combination. Also ROI rate can be increased by intensification of existing investments, in this way increasing the speed of rotation. It is assumed that all these factors are under the control of the manager, being measured. For example, we assume that the two managers are responsible for individual operations. For illustration the following data are presented:
Table 1. Indicator for manager A and B It can be seen that both managers have the same sales and the same ROI rate. Which of these managers is more effective? Without a detailed analysis of each operation, the manager B can be considered better because he had a greater flexibility in controlling the profitability rate based on the data above. In any way caution is needed in the analysis of details that shows the results of manager B, both for financial data and for those non-financial. ‘na a at é ‘i os In addition, we can see that in order to improve ROI rate, a manager can increase profitability rate by increasing sales rate, reducing expenses or its combination. Also ROI rate can be increased by intensification of existing investments, in this way increasing the speed of rotation. It is assumed that all these factors are under the control of the manager, being measured. For example, we assume that the two managers are responsible for individual operations. For illustration the following data are presented:
There is a menu form at beginning with several command buttons that allows a choice of different options. It contains the forms and reports which are presented using data and information regarding the Management of finite products. Forms shown in figure 2 are defined as templates that allow both data entry and data visualize. If we want to introduce a new customer in the database the command button Clienti will be selected. This form allows us to view the form Clienti for entering data about new customer (figure 3). This form has Clienti table as a data source. Data entered in this form will be stored in a table named Clienti.
There is a menu form at beginning with several command buttons that allows a choice of different options. It contains the forms and reports which are presented using data and information regarding the Management of finite products. Forms shown in figure 2 are defined as templates that allow both data entry and data visualize. If we want to introduce a new customer in the database the command button Clienti will be selected. This form allows us to view the form Clienti for entering data about new customer (figure 3). This form has Clienti table as a data source. Data entered in this form will be stored in a table named Clienti.
Figure 3. Form Clienti for entering new data about customers
Figure 3. Form Clienti for entering new data about customers
Figure 4. Detailed image for a customer’s invoices
Figure 4. Detailed image for a customer’s invoices
Using MySQL and its elements I designed the igducaor_anaf database, shown in Figure 1. Figure 1. e-Finance tables
Using MySQL and its elements I designed the igducaor_anaf database, shown in Figure 1. Figure 1. e-Finance tables
Figure 2. The user’s information flow
Figure 2. The user’s information flow
Tourism represents a complexity in continuous growth, on an economic level, it synthesises the results of a large number of activities, on a psycho-social level, it is constituted as a superior manner of organising the free time. The social importance of tourism may be emphasised through the following aspects: tourism contributes to the maintenance of the biologic and the physiological balance of the contemporary man, for which tourism offers solutions to the constraints to which one is exposed; tourism and travels, seen as an intensely technological industry, can help Romania obtain and apply the technological systems of information and telecommunication at a competitive level; a larger part of the operations in tourism and travels - as well as all the virtual operations of sales and distributions - communicate through the telecommunication systems; e-marketing - on a competitive global and more and more developed market nowadays, there is a great need for a powerful national branding of tourism management which could optimize the resources, could concentrate within a nucleus the interests - the public and private sector, the national, local and regional sector - and capture the tourists' attention (Van der Merwe & Bekker, 2003).
Tourism represents a complexity in continuous growth, on an economic level, it synthesises the results of a large number of activities, on a psycho-social level, it is constituted as a superior manner of organising the free time. The social importance of tourism may be emphasised through the following aspects: tourism contributes to the maintenance of the biologic and the physiological balance of the contemporary man, for which tourism offers solutions to the constraints to which one is exposed; tourism and travels, seen as an intensely technological industry, can help Romania obtain and apply the technological systems of information and telecommunication at a competitive level; a larger part of the operations in tourism and travels - as well as all the virtual operations of sales and distributions - communicate through the telecommunication systems; e-marketing - on a competitive global and more and more developed market nowadays, there is a great need for a powerful national branding of tourism management which could optimize the resources, could concentrate within a nucleus the interests - the public and private sector, the national, local and regional sector - and capture the tourists' attention (Van der Merwe & Bekker, 2003).
Table 1. Fundamental elements: the old and the new economy Seen in correlation with the ensemble of the national economy, tourism acts as a dynamic element of the global system. The unfolding of tourism means a specific request of goods and services, request that engages an increase in their production sphere. The main arguments which determine the necessity of tourism development are the following: 1. the tourist resources being practically inexhaustible, tourism represents one of the economic sectors with real perspectives of long term development; 2. the complex exploitation and revaluation of the tourist resources accompanied by an efficient promotion on the external market, may constitute a source to increase the currency revenues of the state, thus contributing to the balance of the external payments; 3. Tourism represents a safe market of the work force and of the
Table 1. Fundamental elements: the old and the new economy Seen in correlation with the ensemble of the national economy, tourism acts as a dynamic element of the global system. The unfolding of tourism means a specific request of goods and services, request that engages an increase in their production sphere. The main arguments which determine the necessity of tourism development are the following: 1. the tourist resources being practically inexhaustible, tourism represents one of the economic sectors with real perspectives of long term development; 2. the complex exploitation and revaluation of the tourist resources accompanied by an efficient promotion on the external market, may constitute a source to increase the currency revenues of the state, thus contributing to the balance of the external payments; 3. Tourism represents a safe market of the work force and of the
The development of a new prosperous economy is not a purpose in itself. This represents only a means to advance on the path in order to achieve wider more progressive purposes: new economic opportunities and a higher standard of life, more individual initiative and freedom, more dignity and autonomy for the workers, more powerful communities and a more extended participation of the citizens in the public life. The economists have thought that the new era that would come, would bring the supreme productivity. But, as a paradox, the growth of technology has not lead to an explosive and measurable at the same time increase in productivity. Is it a consequence of our measurement methodology? This indeed continues to be based on the old conception about the classic type of economy, as well.
The development of a new prosperous economy is not a purpose in itself. This represents only a means to advance on the path in order to achieve wider more progressive purposes: new economic opportunities and a higher standard of life, more individual initiative and freedom, more dignity and autonomy for the workers, more powerful communities and a more extended participation of the citizens in the public life. The economists have thought that the new era that would come, would bring the supreme productivity. But, as a paradox, the growth of technology has not lead to an explosive and measurable at the same time increase in productivity. Is it a consequence of our measurement methodology? This indeed continues to be based on the old conception about the classic type of economy, as well.
To overcome these threats, companies have to employ appropriate pricing strategies for selling products via the Internet. Value can be created and extracted by enhancing value to customers, reducing distribution costs, and improving the match between consumer preferences and products. In parallel, the assaults on the standard economic science amplify, in the sense of some conceptual reformulations and of some reinterpretations of the economic phenomena and laws. Besides the classical factors of production, work and capital, information is added, either as a distinct factor or as a detached one of the two mentioned. Also, the empiric findings regarding the so-called As we have concluded from the figures presented previously, the E-tourism industry in Romania is in an early stage, although, the interest of people for e-tourism is steadily increasing.
To overcome these threats, companies have to employ appropriate pricing strategies for selling products via the Internet. Value can be created and extracted by enhancing value to customers, reducing distribution costs, and improving the match between consumer preferences and products. In parallel, the assaults on the standard economic science amplify, in the sense of some conceptual reformulations and of some reinterpretations of the economic phenomena and laws. Besides the classical factors of production, work and capital, information is added, either as a distinct factor or as a detached one of the two mentioned. Also, the empiric findings regarding the so-called As we have concluded from the figures presented previously, the E-tourism industry in Romania is in an early stage, although, the interest of people for e-tourism is steadily increasing.
Even if they wanted an economic union, in practical terms, this has not happened and is reflected in low trading interest (Algeria - 1.5% with UMA, Tunisia - 6%) and customs union.
Even if they wanted an economic union, in practical terms, this has not happened and is reflected in low trading interest (Algeria - 1.5% with UMA, Tunisia - 6%) and customs union.
Figure 2. The median age of population according to the age of president (The Economist, 2011)
Figure 2. The median age of population according to the age of president (The Economist, 2011)
Figure 3. Importers of Algerian natural gas — billion cubic feet (International Energy Agency, 2007) Revolutions from Northern Africa: A Grand Question for Mankind?
Figure 3. Importers of Algerian natural gas — billion cubic feet (International Energy Agency, 2007) Revolutions from Northern Africa: A Grand Question for Mankind?
Libyan state is not proclaimed republic (Jumhuriya) like other Arab states, but "state of the masses" (Jamahiriya), having an Arab socialist system of government, inspired by pan-Arab and Islamic ideology, is actually a system of personal dictatorship of colonel Muanmar al-Gaddafi. By 1969, Libya could hardly be considered a unitary state because it was divided into three separate provinces, each with specific tribes. In Libya there are over 140 tribes and clans, native Libyans are: Berber, Tuareg, Bedouins and Turks, tribal groups Hausa and Tebu (Figure 4).
Libyan state is not proclaimed republic (Jumhuriya) like other Arab states, but "state of the masses" (Jamahiriya), having an Arab socialist system of government, inspired by pan-Arab and Islamic ideology, is actually a system of personal dictatorship of colonel Muanmar al-Gaddafi. By 1969, Libya could hardly be considered a unitary state because it was divided into three separate provinces, each with specific tribes. In Libya there are over 140 tribes and clans, native Libyans are: Berber, Tuareg, Bedouins and Turks, tribal groups Hausa and Tebu (Figure 4).
strategic gateway to Central Africa through borders with states under French influence: Algeria, Tunisia, Chad and Niger. Figure 5. The African countries with the most important oil reserves (Oil and Gas Journal 2009)
strategic gateway to Central Africa through borders with states under French influence: Algeria, Tunisia, Chad and Niger. Figure 5. The African countries with the most important oil reserves (Oil and Gas Journal 2009)
Source: www.unesco.org accessed on 16.04.2011 —_—__—rrranaeenwe Children born to more educated mothers are more likely to survive and less likely to experience malnutrition. Universal secondary education for girls in sub- Saharan Africa could save as many as 1.8 million lives annually. Malnutrition is a human tragedy on a global scale. Every year, it is directly implicated in the deaths of over 3 million children and more than 100,000 mothers. It follows that economic growth is not a guaranteed route to accelerated improvement in nutritional status. (EFA Global Monitoring Report 2011, p. 45). Figure 1. Education saves lives — mortality rates fall with maternal schooling (2004-2009)
Source: www.unesco.org accessed on 16.04.2011 —_—__—rrranaeenwe Children born to more educated mothers are more likely to survive and less likely to experience malnutrition. Universal secondary education for girls in sub- Saharan Africa could save as many as 1.8 million lives annually. Malnutrition is a human tragedy on a global scale. Every year, it is directly implicated in the deaths of over 3 million children and more than 100,000 mothers. It follows that economic growth is not a guaranteed route to accelerated improvement in nutritional status. (EFA Global Monitoring Report 2011, p. 45). Figure 1. Education saves lives — mortality rates fall with maternal schooling (2004-2009)
Source: www.unesco.org accessed on16.04.2011 Figure 2. Education by 2015
Source: www.unesco.org accessed on16.04.2011 Figure 2. Education by 2015
Source: www.unesco.org accessed on 16.04.2011 people in poverty and lives of diminished opportunity — and it undermines national prosperity. Figure 4. The majority of illiterate adults live in ten countries In 2008, there were just fewer than 796 million illiterate adults, around 17% of the world’s adult population. Women make up nearly two-thirds of the total. Sub- Saharan Africa and South and West Asia account for 73% of the global adult literacy deficit, though the Arab States also register high levels of adult illiteracy. (EFA Global Monitoring Report 2011, p. 80) T aAargea nrimbhyare Aft adnailte harza Ilexzan cn a1htarart, fnr mMmanrwy weare haraicae thar
Source: www.unesco.org accessed on 16.04.2011 people in poverty and lives of diminished opportunity — and it undermines national prosperity. Figure 4. The majority of illiterate adults live in ten countries In 2008, there were just fewer than 796 million illiterate adults, around 17% of the world’s adult population. Women make up nearly two-thirds of the total. Sub- Saharan Africa and South and West Asia account for 73% of the global adult literacy deficit, though the Arab States also register high levels of adult illiteracy. (EFA Global Monitoring Report 2011, p. 80) T aAargea nrimbhyare Aft adnailte harza Ilexzan cn a1htarart, fnr mMmanrwy weare haraicae thar
Source: www.unesco.org accessed on 16.04.2011
Source: www.unesco.org accessed on 16.04.2011
Figure 1. The Influence Environments of the Pupil In order to define the family we consider Natalia Damian’s (1972, p. 58) formulation to be useful “a group of relatives by marriage, blood or adoption, that live together, carry on a common economic-household activity, are bound by certain spiritual relations, and under the conditions of the existence of the state and the law also by certain judicial relations”. In this study I focused on the majority of Romanian families, that is the nuclear or conjugal family. accepted by the family in general and the mother in particular. This feeling is requirec since birth and up to maturity.
Figure 1. The Influence Environments of the Pupil In order to define the family we consider Natalia Damian’s (1972, p. 58) formulation to be useful “a group of relatives by marriage, blood or adoption, that live together, carry on a common economic-household activity, are bound by certain spiritual relations, and under the conditions of the existence of the state and the law also by certain judicial relations”. In this study I focused on the majority of Romanian families, that is the nuclear or conjugal family. accepted by the family in general and the mother in particular. This feeling is requirec since birth and up to maturity.
marriage and the birth of a child. Being dynamic and adaptable, the life style will restructure when the new family member appears as well as any time it will be necessary. The life style of the family also consists of the integration of the relating modalities of the people that make it up. Combining the relations inside the family found by R. B. Cattell (according to Paul Osterrieth [1973]) and the relations triangles inside the family pointed out by Th. Benedek (according to Cornelia Dimitriu [1973]) we attain Figure 2.
marriage and the birth of a child. Being dynamic and adaptable, the life style will restructure when the new family member appears as well as any time it will be necessary. The life style of the family also consists of the integration of the relating modalities of the people that make it up. Combining the relations inside the family found by R. B. Cattell (according to Paul Osterrieth [1973]) and the relations triangles inside the family pointed out by Th. Benedek (according to Cornelia Dimitriu [1973]) we attain Figure 2.
respecting the norms as well as their reinterpretation and valorization in all the pupil’s actions. The norms valorization reported to the teachers take the forms of negotiation, complicity and/or denial according to his attitude and the results previously attained and reported to the expected ones.
respecting the norms as well as their reinterpretation and valorization in all the pupil’s actions. The norms valorization reported to the teachers take the forms of negotiation, complicity and/or denial according to his attitude and the results previously attained and reported to the expected ones.
Table 1. The Repartition of Pupils by gender and residence First of all let’s see what countries their parents are leaving for to work leaving their children at home in order for them to continue their studies. According to the answers from the questionnaires add: two positions are countries in whic Spain 15. The other countries with languages of the same origin — Fr: - have each attracted 2 parents. The more permissive and also because t ressed to the pupils they indica h the language is of Latin orig first two countries are preferred e that on the first in — Italy 33 and ance and Portugal because they are he language is easier to learn. Also in these two countries there are a lot of Romanians emigrated that can help the newcomers immediately after their arrival. Other countries that are a target for UK 3, Germany 3, Greece 3, Holland he emigration are 2, Hungary 1, Turkey 1 and USA 1. Summing up the numbers referring to the parents that have left shows that there are families in which both parents have left and sometimes in different countries. This leads to the
Table 1. The Repartition of Pupils by gender and residence First of all let’s see what countries their parents are leaving for to work leaving their children at home in order for them to continue their studies. According to the answers from the questionnaires add: two positions are countries in whic Spain 15. The other countries with languages of the same origin — Fr: - have each attracted 2 parents. The more permissive and also because t ressed to the pupils they indica h the language is of Latin orig first two countries are preferred e that on the first in — Italy 33 and ance and Portugal because they are he language is easier to learn. Also in these two countries there are a lot of Romanians emigrated that can help the newcomers immediately after their arrival. Other countries that are a target for UK 3, Germany 3, Greece 3, Holland he emigration are 2, Hungary 1, Turkey 1 and USA 1. Summing up the numbers referring to the parents that have left shows that there are families in which both parents have left and sometimes in different countries. This leads to the
Table 1. Top ten countries according to foreign capital registered at 30th of December 2008
Table 1. Top ten countries according to foreign capital registered at 30th of December 2008
Table 1. Type of Environmental Accounting
Table 1. Type of Environmental Accounting
Table 2. Organization-level Accounting and Reporting
Table 2. Organization-level Accounting and Reporting
Source: International Guidance Document Environmental Management Accounting, International Federation of Accountants, 2005, p. 16 Stanciu, I.C.; Joldos (Udrea), A.M.; Stanciu, F.G.
Source: International Guidance Document Environmental Management Accounting, International Federation of Accountants, 2005, p. 16 Stanciu, I.C.; Joldos (Udrea), A.M.; Stanciu, F.G.
Table 4. Possibilities of recording the environmental costs
Table 4. Possibilities of recording the environmental costs
Source: www.insse.ro
Source: www.insse.ro
Table 3. Correlations between simple costs and cost driver For example, there are the following simple costs and cost driver correlations: Selection of a cost driver by cost type. The selection of a cost driver by cost type is more simple in relation to general costs, because it is easier to define and separate, based on documents, the cost types in the accounting records, and to define a separate cost driver for each cost type requires a considerable calculation system. Cost drivers are parameters, which can be documented in the whole system and measured well in natural measures. — 1 Pt | ro4w . . 1 x 1 oo» 2 a ae Definition. of the cost of a 1 function. The first step of the allocation of the other general costs in trading according to the ABC method is to separate the costs of the various processes. Thus, using the above examples, if we wish to know the warehousing cost by business line (cost bearers), then first we must define the cost types that may occur during warehousing and then they should be allocated to business lines according to the cost drivers. In other words, if heating costs are calculated for warehousing and logistics cost centers based on the air space of the warehouse (air cubic meter) and electricity consumption and water consumption is also allocated according to the period of operation, plus IT maintenance costs are allocated based on the warehouse computers, etc., then all the thus established costs can be allocated to business lines based on the place used by it (e. 8.» number of pallets). ging x i? -.- @w.e * pe ~ Definition of the cost of a function. The first step of the allocation of the
Table 3. Correlations between simple costs and cost driver For example, there are the following simple costs and cost driver correlations: Selection of a cost driver by cost type. The selection of a cost driver by cost type is more simple in relation to general costs, because it is easier to define and separate, based on documents, the cost types in the accounting records, and to define a separate cost driver for each cost type requires a considerable calculation system. Cost drivers are parameters, which can be documented in the whole system and measured well in natural measures. — 1 Pt | ro4w . . 1 x 1 oo» 2 a ae Definition. of the cost of a 1 function. The first step of the allocation of the other general costs in trading according to the ABC method is to separate the costs of the various processes. Thus, using the above examples, if we wish to know the warehousing cost by business line (cost bearers), then first we must define the cost types that may occur during warehousing and then they should be allocated to business lines according to the cost drivers. In other words, if heating costs are calculated for warehousing and logistics cost centers based on the air space of the warehouse (air cubic meter) and electricity consumption and water consumption is also allocated according to the period of operation, plus IT maintenance costs are allocated based on the warehouse computers, etc., then all the thus established costs can be allocated to business lines based on the place used by it (e. 8.» number of pallets). ging x i? -.- @w.e * pe ~ Definition of the cost of a function. The first step of the allocation of the
The margin generated in effective trade activities covers all costs of the activity and also provides a profit. On the other hand, cost control requires considerable cost calculation. Cost allocation and analyzes is basic part of management accounting to give reliable picture about the efficiency of the business activities. The information from a theoretically well-build system about the cost structure is very important asset in decision makers’ hand. These types of calculations are basically required for continuous cost control and also for pricing.
The margin generated in effective trade activities covers all costs of the activity and also provides a profit. On the other hand, cost control requires considerable cost calculation. Cost allocation and analyzes is basic part of management accounting to give reliable picture about the efficiency of the business activities. The information from a theoretically well-build system about the cost structure is very important asset in decision makers’ hand. These types of calculations are basically required for continuous cost control and also for pricing.
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EconomicsGlobalizationDigital EconomyInformation EconomyTertiary sector
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