The technological progress, digitization and the explosion of information significantly change how individuals, the business environment, and society act, develop and add value. New, interdisciplinary approaches, constantly adapted and sustainable both at the micro and the macro levels are required. Within a company, change management is a systematic element of the strategic business process and involves the early identification of the opportunity of the employees’ development, courage, commitment and flexibility; under no circumstances should it be seen as a risk and instability factor, as it may be considered in the early stages. The example presented in this article proves that the openness to change and continuous improvement develops advantages, optimizes processes and sustains long-term progress.
{"title":"ADAPTATION AND PROGRESS THROUGH CHANGE MANAGEMENT","authors":"Gabriela Mehedintu, A. Munteanu","doi":"10.26458/1642","DOIUrl":"https://doi.org/10.26458/1642","url":null,"abstract":"The technological progress, digitization and the explosion of information significantly change how individuals, the business environment, and society act, develop and add value. New, interdisciplinary approaches, constantly adapted and sustainable both at the micro and the macro levels are required. Within a company, change management is a systematic element of the strategic business process and involves the early identification of the opportunity of the employees’ development, courage, commitment and flexibility; under no circumstances should it be seen as a risk and instability factor, as it may be considered in the early stages. The example presented in this article proves that the openness to change and continuous improvement develops advantages, optimizes processes and sustains long-term progress.","PeriodicalId":231293,"journal":{"name":"Annals of Spiru Haret University Economic Series","volume":"979 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132898046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The changes in organizations appear as a reaction to the organizational environment changes. In order to manage these changes successfully, the managers need to anticipate and design alternative strategies by preparing different options. Nevertheless, the complexity of the global environment forces the managers to adopt strategies for their organizations that are facilitating the creation of new strategic competences and competitive advantages to face the environmental rapid changes. In this context, this paper is aiming to illustrate the main directions the change management may consider to change the organization strategies in order to harmonize them to the external environment, such as: integration versus externalization, flexible specialization and flexible organization, standardization versus adaptation, market segmentation, relationship building and maintaining and communication integration. However, the new strategies are based on a changed attitude of the managers towards the competitive advantage that is dynamic and focused on creation rather then to operations.
{"title":"CHANGE MANAGEMENT STRATEGIES RELATED TO THE GLOBAL ENVIRONMENT COMPLEXITY","authors":"E. Doval","doi":"10.26458/1644","DOIUrl":"https://doi.org/10.26458/1644","url":null,"abstract":"The changes in organizations appear as a reaction to the organizational environment changes. In order to manage these changes successfully, the managers need to anticipate and design alternative strategies by preparing different options. Nevertheless, the complexity of the global environment forces the managers to adopt strategies for their organizations that are facilitating the creation of new strategic competences and competitive advantages to face the environmental rapid changes. In this context, this paper is aiming to illustrate the main directions the change management may consider to change the organization strategies in order to harmonize them to the external environment, such as: integration versus externalization, flexible specialization and flexible organization, standardization versus adaptation, market segmentation, relationship building and maintaining and communication integration. However, the new strategies are based on a changed attitude of the managers towards the competitive advantage that is dynamic and focused on creation rather then to operations.","PeriodicalId":231293,"journal":{"name":"Annals of Spiru Haret University Economic Series","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127289212","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this era, characterized by rapid changes in information and communication technologies and the increasing competition on the global market, the main factor of strategic development of the modern successful company is the development of strategic resources. The most important strategic resource is the people’s expertise that is bringing competitive advantage to the company. The employees’ knowledge accumulation is probably the main tool the management has to consider in designing strategies for company’s growth. However, the employees’ knowledge is contributing to the knowledge based company, as a factor of success. This paper is aiming to emphasize the main concepts regarding the knowledge based company, the profile of a knowledge based company, the importance of employees’ knowledge accumulation for the company’s development and to consider the knowledge as being an investment by training. The return of investment in human resources knowledge is finally analyzed.
{"title":"KNOWLEDGE AS INVESTMENT IN HUMAN RESOURCES TO INCREASE THE COMPANY SUCCESS","authors":"O. Negulescu","doi":"10.26458/1643","DOIUrl":"https://doi.org/10.26458/1643","url":null,"abstract":"In this era, characterized by rapid changes in information and communication technologies and the increasing competition on the global market, the main factor of strategic development of the modern successful company is the development of strategic resources. The most important strategic resource is the people’s expertise that is bringing competitive advantage to the company. The employees’ knowledge accumulation is probably the main tool the management has to consider in designing strategies for company’s growth. However, the employees’ knowledge is contributing to the knowledge based company, as a factor of success. This paper is aiming to emphasize the main concepts regarding the knowledge based company, the profile of a knowledge based company, the importance of employees’ knowledge accumulation for the company’s development and to consider the knowledge as being an investment by training. The return of investment in human resources knowledge is finally analyzed.","PeriodicalId":231293,"journal":{"name":"Annals of Spiru Haret University Economic Series","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134301465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A bstract The current scientific publication follows the invitation of scientists from the University of Defense in the Czech Republic, Brno for joint international study on economic diplomacy and peacekeeping. The paper presents the role of the Bulgarian army in the operations of international crisis management as part of the security and defense policy of the country, and characteristics of the activities of armed forces in international operations for crisis management. The article focuses on national contribution to international efforts in support of peace and stability, the legal basis for the participation of the Armed Forces of the Republic of Bulgaria in allied and coalition operations and support operations and military participation of the Republic of Bulgaria in international missions and operations.
捷克布尔诺国防大学(University of Defense, Brno)的科学家邀请他们进行经济外交与维和的联合国际研究，随后发表了这篇科学论文。本文介绍了保加利亚军队在国际危机管理行动中的作用，作为国家安全和国防政策的一部分，以及武装部队在国际危机管理行动中的活动特点。该条的重点是国家对支持和平与稳定的国际努力的贡献，保加利亚共和国武装部队参加盟国和联盟行动和支助行动的法律基础，以及保加利亚共和国军事参与国际特派团和行动。
{"title":"OPERATIONS OF INTERNATIONAL CRISIS MANAGEMENT AS A PART OF SECURITY AND DEFENSE POLICY OF THE REPUBLIC OF BULGARIA","authors":"E. Petrova, Nikolay Nichev","doi":"10.26458/1646","DOIUrl":"https://doi.org/10.26458/1646","url":null,"abstract":"A bstract The current scientific publication follows the invitation of scientists from the University of Defense in the Czech Republic, Brno for joint international study on economic diplomacy and peacekeeping. The paper presents the role of the Bulgarian army in the operations of international crisis management as part of the security and defense policy of the country, and characteristics of the activities of armed forces in international operations for crisis management. The article focuses on national contribution to international efforts in support of peace and stability, the legal basis for the participation of the Armed Forces of the Republic of Bulgaria in allied and coalition operations and support operations and military participation of the Republic of Bulgaria in international missions and operations.","PeriodicalId":231293,"journal":{"name":"Annals of Spiru Haret University Economic Series","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132179720","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The paper aims to analyse the social progress, social politics, social law and successful projects applicable to the some disadvantaged groups: Roma people and woman. Inclusion of Roma people is analysed from economic point of view. The economic problems of equality by gender is presented in terms of labour rate and other relevant ratio. For Roma people the focus of analyse is also on labour involvement. The chapters of the communication are: introduction, literature review ( state of art ) in the field of social progress, theoretical background, tools for social progress in EU, economic inclusion of Roma population, economic equality by gender, conclusions.
{"title":"SOCIAL PROGRESS AND ECONOMIC PROJECTS FOR DISADVANTAGED GROUPS IN ROMANIA","authors":"A. Băluţă","doi":"10.26458/1647","DOIUrl":"https://doi.org/10.26458/1647","url":null,"abstract":"The paper aims to analyse the social progress, social politics, social law and successful projects applicable to the some disadvantaged groups: Roma people and woman. Inclusion of Roma people is analysed from economic point of view. The economic problems of equality by gender is presented in terms of labour rate and other relevant ratio. For Roma people the focus of analyse is also on labour involvement. The chapters of the communication are: introduction, literature review ( state of art ) in the field of social progress, theoretical background, tools for social progress in EU, economic inclusion of Roma population, economic equality by gender, conclusions.","PeriodicalId":231293,"journal":{"name":"Annals of Spiru Haret University Economic Series","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114613912","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
John Maynard Keynes was one of the most influential personalities of the twentieth century. It is considered one of the creators of what today we call Macroeconomics . He played an important role during the Bretton Woods Conference in 1944, after which were put up substantial postwar financial institutions such as the World Bank and International Monetary Fund. The economic policy measures he proposed prevailed in the first decades after World War II and saw a revival in recent years due to the financial crisis of 2008-2009. His works on economics have seen many editions and have been translated into most languages.
{"title":"UNIVERSAL MAN: The Seven Lives of John Maynard Keynes","authors":"Criatian Uta","doi":"10.26458/1545","DOIUrl":"https://doi.org/10.26458/1545","url":null,"abstract":"John Maynard Keynes was one of the most influential personalities of the twentieth century. It is considered one of the creators of what today we call Macroeconomics . He played an important role during the Bretton Woods Conference in 1944, after which were put up substantial postwar financial institutions such as the World Bank and International Monetary Fund. The economic policy measures he proposed prevailed in the first decades after World War II and saw a revival in recent years due to the financial crisis of 2008-2009. His works on economics have seen many editions and have been translated into most languages.","PeriodicalId":231293,"journal":{"name":"Annals of Spiru Haret University Economic Series","volume":"146 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123324738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Through the issues presented and analyzed, we want to highlight the overwhelming importance of the recognition process of the elements in the financial statements, resulted in the recognition criteria, more or less detailed, depending on the chosen normalization framework, but which helps to the accurate positioning of items in the financial statements and thus the credibility and relevance of the information contained therein. The necessity of normalization process of recognition of the elements in the financial statements appeared at different levels of the accounting referential, and here we refer particularly at the two basic referential: the international and the American one, which will constitute the basis of our analysis on this paper. The result of the normalization process of recognition of the items from the financial statements has result in the establishment of the criteria for recognition, which contribute to proper positioning of elements in the financial statements, thus giving credibility and relevance of the information contained therein.
{"title":"THE UNIFORM RECOGNITION ITEMS IN THE FINANCIAL STATEMENTS","authors":"Liana Gădău","doi":"10.26458/1544","DOIUrl":"https://doi.org/10.26458/1544","url":null,"abstract":"Through the issues presented and analyzed, we want to highlight the overwhelming importance of the recognition process of the elements in the financial statements, resulted in the recognition criteria, more or less detailed, depending on the chosen normalization framework, but which helps to the accurate positioning of items in the financial statements and thus the credibility and relevance of the information contained therein. The necessity of normalization process of recognition of the elements in the financial statements appeared at different levels of the accounting referential, and here we refer particularly at the two basic referential: the international and the American one, which will constitute the basis of our analysis on this paper. The result of the normalization process of recognition of the items from the financial statements has result in the establishment of the criteria for recognition, which contribute to proper positioning of elements in the financial statements, thus giving credibility and relevance of the information contained therein.","PeriodicalId":231293,"journal":{"name":"Annals of Spiru Haret University Economic Series","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130780722","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The present paper speaks about the complexity of the decisional phenomenon. First of all, we referred to the challenges of the informal society; strategic management is the one that occupies by them. Then we noticed that the most modern informational instruments are used by the strategic management in order to gain the best analysis and results. After that, we made references to the following solution of business intelligence: data warehouse, data cube OLAP and data mining. We presented their characteristics, advantages and disadvantages of usage one or another. In the end, we draw at the conclusions: the society has good premises of development by using such instruments.
{"title":"THE ROLE OF THE MODERN INFORMATICS SYSTEMS IN ASSISTED DECISIONS","authors":"Dragomir Robert Gabriel","doi":"10.26458/1445","DOIUrl":"https://doi.org/10.26458/1445","url":null,"abstract":"The present paper speaks about the complexity of the decisional phenomenon. First of all, we referred to the challenges of the informal society; strategic management is the one that occupies by them. Then we noticed that the most modern informational instruments are used by the strategic management in order to gain the best analysis and results. After that, we made references to the following solution of business intelligence: data warehouse, data cube OLAP and data mining. We presented their characteristics, advantages and disadvantages of usage one or another. In the end, we draw at the conclusions: the society has good premises of development by using such instruments.","PeriodicalId":231293,"journal":{"name":"Annals of Spiru Haret University Economic Series","volume":"480 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115319602","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article deals with the issue of equality of chances, seen from the perspective of the importance that it may have in relation to social inclusion of individuals and economic development at the level of national economy. Social integration of both women and men is a natural goal, specific to the current level of economic, social and cultural development for most countries. The active promotion of equality of chances not only at the level of legislative initiatives but also in the space of social and entrepreneurial initiatives is the most effective solution to provide a favourable framework for the development of the contemporary society. The article reviews the concepts addressed, the legislation in Romania on equality of chances, and discusses the complex relationship that exists between sustainable economic development and the promotion of equality of chances on a large scale at the level of a national economy.
{"title":"THE ROLE OF CHANCES EQUALITY AND SOCIAL INCLUSION IN TERMS OF ECONOMIC DEVELOPMENT","authors":"Gârdan Iuliana Petronela, Gârdan Daniel Adrian","doi":"10.26458/1444","DOIUrl":"https://doi.org/10.26458/1444","url":null,"abstract":"The article deals with the issue of equality of chances, seen from the perspective of the importance that it may have in relation to social inclusion of individuals and economic development at the level of national economy. Social integration of both women and men is a natural goal, specific to the current level of economic, social and cultural development for most countries. The active promotion of equality of chances not only at the level of legislative initiatives but also in the space of social and entrepreneurial initiatives is the most effective solution to provide a favourable framework for the development of the contemporary society. The article reviews the concepts addressed, the legislation in Romania on equality of chances, and discusses the complex relationship that exists between sustainable economic development and the promotion of equality of chances on a large scale at the level of a national economy.","PeriodicalId":231293,"journal":{"name":"Annals of Spiru Haret University Economic Series","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127609835","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research paper aims to achieving a comparative analysis of the two versions of IAS 2 „Stocks” (variants of 1993 and 2005). The research is part of a larger study regarding the accounting processes carried out for the acknowledgement and assessment of the company stock, and the purpose of the study is to develop a new framework methodology for the acknowledgement and assessment of stocks. The research is based on a series of work hypotheses: (I1) IAS 2 variant of 1993 needs to be reviewed according to the regulations and normatives in force; (I2) the necessity to review IAS variant of 1993 derives from the critics raised by the regulating authorities for stock and shares, by the professional accountants and by other interested parties, with regard to the reduction or elimination of alternatives, redundancies and conflicts from standards, and the solving of convergence issues; (I3) the 2005 variant of IAS 2 is the result of a limited reviewing of the 1993 variant of IAS 2, and needs to be further modified.
{"title":"CRITICAL ANALYSIS OF IAS 2 „STOCKS”, VERSION OF 2005","authors":"Untaru Mircea","doi":"10.26458/1446","DOIUrl":"https://doi.org/10.26458/1446","url":null,"abstract":"This research paper aims to achieving a comparative analysis of the two versions of IAS 2 „Stocks” (variants of 1993 and 2005). The research is part of a larger study regarding the accounting processes carried out for the acknowledgement and assessment of the company stock, and the purpose of the study is to develop a new framework methodology for the acknowledgement and assessment of stocks. The research is based on a series of work hypotheses: (I1) IAS 2 variant of 1993 needs to be reviewed according to the regulations and normatives in force; (I2) the necessity to review IAS variant of 1993 derives from the critics raised by the regulating authorities for stock and shares, by the professional accountants and by other interested parties, with regard to the reduction or elimination of alternatives, redundancies and conflicts from standards, and the solving of convergence issues; (I3) the 2005 variant of IAS 2 is the result of a limited reviewing of the 1993 variant of IAS 2, and needs to be further modified.","PeriodicalId":231293,"journal":{"name":"Annals of Spiru Haret University Economic Series","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131312073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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