{"title":"The Development of the Mountain Tourism Services in Romania –the Macroeconomic Implications and Strategic Perspectives","authors":"M. Stefan, Violeta Andreiana, M. Vlad","doi":"10.18662/LUMPROC.128","DOIUrl":"https://doi.org/10.18662/LUMPROC.128","url":null,"abstract":"","PeriodicalId":249144,"journal":{"name":"Proceedings Volume: International Conference Global interferences of knowledge society , November 16-17th, 2018, Targoviste, Romania","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125224414","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}
{"title":"Enterprise Performance through Synchronized Management Accounting","authors":"Rebeca Ioana Bostan","doi":"10.18662/LUMPROC.135","DOIUrl":"https://doi.org/10.18662/LUMPROC.135","url":null,"abstract":"","PeriodicalId":249144,"journal":{"name":"Proceedings Volume: International Conference Global interferences of knowledge society , November 16-17th, 2018, Targoviste, Romania","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117241944","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}
V. Robescu, Gabriel Croitoru, D. Manolache, Antonio Capraru
Given the growing importance and the visible impact of entrepreneurship on wealth creation and job creation, we considered it essential for Romania to promote and develop such research. We are committed to this study for explore the factors that have advanced the entrepreneurship in Romania as well as other factors that could encourage and even further increase more this concept. As such, the development of Entrepreneurship in a particular environment does not depend on one imperative factor, but rather on a "constellation of factors" at individual, social and national levels. Entrepreneurship depends on individual motivations and experiences, socio-cultural (including family) traditions, educational opportunities, relevant skills and attitudes, financial support through access to optimal credit, support through an efficient transport and communications facilities, macroeconomic environment and the national policy stability. It is also known that innovation and entrepreneurship are best developing in decentralization systems, by people who are willing to face and explore new ideas and deal with exogenous influences. Taking into account the key role in creating value for entrepreneurship, the methodology adopted for the preparation of this article, it's based on the one-to-one interviews with 80 entrepreneurs from different entities, as well as gathering of information received from consultations with other relevant stakeholders within the entrepreneurship ecosystem (such as educational institutions, financial communities, chambers of commerce, business associations etc.) in the South Muntenia region.
{"title":"Encouraging the Entrepreneurial Spirit in Southern Muntenia Region","authors":"V. Robescu, Gabriel Croitoru, D. Manolache, Antonio Capraru","doi":"10.18662/LUMPROC.127","DOIUrl":"https://doi.org/10.18662/LUMPROC.127","url":null,"abstract":"Given the growing importance and the visible impact of entrepreneurship on wealth creation and job creation, we considered it essential for Romania to promote and develop such research. We are committed to this study for explore the factors that have advanced the entrepreneurship in Romania as well as other factors that could encourage and even further increase more this concept. As such, the development of Entrepreneurship in a particular environment does not depend on one imperative factor, but rather on a \"constellation of factors\" at individual, social and national levels. Entrepreneurship depends on individual motivations and experiences, socio-cultural (including family) traditions, educational opportunities, relevant skills and attitudes, financial support through access to optimal credit, support through an efficient transport and communications facilities, macroeconomic environment and the national policy stability. It is also known that innovation and entrepreneurship are best developing in decentralization systems, by people who are willing to face and explore new ideas and deal with exogenous influences. Taking into account the key role in creating value for entrepreneurship, the methodology adopted for the preparation of this article, it's based on the one-to-one interviews with 80 entrepreneurs from different entities, as well as gathering of information received from consultations with other relevant stakeholders within the entrepreneurship ecosystem (such as educational institutions, financial communities, chambers of commerce, business associations etc.) in the South Muntenia region.","PeriodicalId":249144,"journal":{"name":"Proceedings Volume: International Conference Global interferences of knowledge society , November 16-17th, 2018, Targoviste, Romania","volume":"180 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114958148","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 paper aims to study the relation between the evolution of youth tourism in Romania in the European context and the enhancement factors of development represented by the formation of communication skills in foreign languages, with emphasis on the so called “rare” languages; these skills include culture knowledge on the target tourist segments. The research methodology consists in highlighting the potential of the economic development of youth tourism reflected by literature in relation to the increase in competitiveness of those operators who turn into good account the online and offline communication in various foreign languages. The research of statistical sources on the evolution of the youth tourism in Romania and throughout world is correlated with the provisions of the strategic development plans of this form of tourism and the modern teaching methods as well as the content of the training programmes in the sector of the communication in foreign languages. The conclusions of the paper are:
{"title":"Extension of Use of Foreign Languages in Youth Tourism – A Way towards Economic Development, Dialogue, Tolerance","authors":"I. Tănăsescu","doi":"10.18662/LUMPROC.129","DOIUrl":"https://doi.org/10.18662/LUMPROC.129","url":null,"abstract":"This paper aims to study the relation between the evolution of youth tourism in Romania in the European context and the enhancement factors of development represented by the formation of communication skills in foreign languages, with emphasis on the so called “rare” languages; these skills include culture knowledge on the target tourist segments. The research methodology consists in highlighting the potential of the economic development of youth tourism reflected by literature in relation to the increase in competitiveness of those operators who turn into good account the online and offline communication in various foreign languages. The research of statistical sources on the evolution of the youth tourism in Romania and throughout world is correlated with the provisions of the strategic development plans of this form of tourism and the modern teaching methods as well as the content of the training programmes in the sector of the communication in foreign languages. The conclusions of the paper are:","PeriodicalId":249144,"journal":{"name":"Proceedings Volume: International Conference Global interferences of knowledge society , November 16-17th, 2018, Targoviste, Romania","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128575573","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}
For the 2014-2020 programming period, the European Commission foresaw by Regulation (EU) No 1303/2013 that each Member State, before requesting reimbursement of the costs incurred in the implementation of the projects included in the first interim payment application, must undergo the so-called designation procedure. The designation procedure involves the accreditation of the constituent institutions of the management and control system for each operational program financed by the Structural and Investment Funds. The management and control system consisting of the Managing Authority, Certifying Authority and Audit Authority requires an assessment of their compliance with the criteria for the internal control environment, risk management, control and management activities and monitoring activities foreseen by the European regulation. The designation of authorities at national level is based on the audit opinion issued by the Audit Authority in accordance with internationally accepted auditing standards, which should be unqualified. Issuing a different opinion leads to non-settlement of expenditure on the operational program concerned by the European Commission. Thus, the Member State obtains a guarantee as to the necessary and appropriate structure of the systems set up for the management and control of the funds. The present article aims to present the procedure for the designation of the management and control system of an operational program and the evaluation criteria envisaged. The importance of this step is given by the fact that, depending on how these management and control systems are built, the implementation of funds can be easier or more cumbersome and the administrative bureaucratic burden for the beneficiaries can be eliminated in time. Even though the designation procedure is successfully completed, not all the premises that the implementation of the funds will meet expectations are ensured.
对于2014-2020年规划期间，欧盟委员会根据法规(EU) No 1303/2013预见，每个成员国在要求偿还第一次临时付款申请中包含的项目实施费用之前，必须经过所谓的指定程序。指定程序包括对由结构和投资基金资助的每项业务方案的管理和控制系统的组成机构进行鉴定。由管理机构、认证机构和审计机构组成的管理和控制系统需要对其是否符合内部控制环境、风险管理、控制和管理活动以及欧洲法规所预见的监测活动的标准进行评估。国家一级主管机关的指定是根据审计机关按照国际公认的审计标准出具的审计意见确定的，审计意见应当是不合格的。发表不同的意见会导致欧洲委员会所关注的业务计划的支出无法结算。这样，会员国就获得了对为管理和控制基金而设立的制度的必要和适当结构的保证。本文旨在介绍指定业务方案的管理和控制系统的程序以及所设想的评价标准。这一步骤的重要性在于，根据如何建立这些管理和控制系统，资金的执行可以更容易或更繁琐，受益人的行政官僚负担可以及时消除。虽然指定程序已顺利完成，但并不是所有的前提都能保证基金的执行将符合预期。
{"title":"Procedure for Designating the Management and Control System for Structural and Investment European Funds","authors":"Iulian Miserciu","doi":"10.18662/LUMPROC.125","DOIUrl":"https://doi.org/10.18662/LUMPROC.125","url":null,"abstract":"For the 2014-2020 programming period, the European Commission foresaw by Regulation (EU) No 1303/2013 that each Member State, before requesting reimbursement of the costs incurred in the implementation of the projects included in the first interim payment application, must undergo the so-called designation procedure. The designation procedure involves the accreditation of the constituent institutions of the management and control system for each operational program financed by the Structural and Investment Funds. The management and control system consisting of the Managing Authority, Certifying Authority and Audit Authority requires an assessment of their compliance with the criteria for the internal control environment, risk management, control and management activities and monitoring activities foreseen by the European regulation. The designation of authorities at national level is based on the audit opinion issued by the Audit Authority in accordance with internationally accepted auditing standards, which should be unqualified. Issuing a different opinion leads to non-settlement of expenditure on the operational program concerned by the European Commission. Thus, the Member State obtains a guarantee as to the necessary and appropriate structure of the systems set up for the management and control of the funds. The present article aims to present the procedure for the designation of the management and control system of an operational program and the evaluation criteria envisaged. The importance of this step is given by the fact that, depending on how these management and control systems are built, the implementation of funds can be easier or more cumbersome and the administrative bureaucratic burden for the beneficiaries can be eliminated in time. Even though the designation procedure is successfully completed, not all the premises that the implementation of the funds will meet expectations are ensured.","PeriodicalId":249144,"journal":{"name":"Proceedings Volume: International Conference Global interferences of knowledge society , November 16-17th, 2018, Targoviste, Romania","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123683176","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}
After the 1990s, Romania has recorded major changes in the domain of accounting, taking over and adopting models with foreign influences, first of all of French origin, then with Anglo-Saxon influences. In this context, this material aims to analyze the way the accounting policies specific of international accounting are applied in the set of individual situations of the Dâmboviţa County companies, having for a starting point the reality according to which the provisions of Romanian regulation no. 1802/2014 took over, at least on the level of definitions and concepts, IAS/IFRS elements.
{"title":"The Use of the IFRS’s Techniques and Concepts in the Individual Annual Financial Statements of the Dâmboviţa County Companies","authors":"Marinela-Daniela Manea, M. Zamfir","doi":"10.18662/LUMPROC.132","DOIUrl":"https://doi.org/10.18662/LUMPROC.132","url":null,"abstract":"After the 1990s, Romania has recorded major changes in the domain of accounting, taking over and adopting models with foreign influences, first of all of French origin, then with Anglo-Saxon influences. In this context, this material aims to analyze the way the accounting policies specific of international accounting are applied in the set of individual situations of the Dâmboviţa County companies, having for a starting point the reality according to which the provisions of Romanian regulation no. 1802/2014 took over, at least on the level of definitions and concepts, IAS/IFRS elements.","PeriodicalId":249144,"journal":{"name":"Proceedings Volume: International Conference Global interferences of knowledge society , November 16-17th, 2018, Targoviste, Romania","volume":"66 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115353534","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}
{"title":"Accounting Information Systems in the Knowledge Society","authors":"Valentin Radu, A. Tăbîrcă","doi":"10.18662/LUMPROC.142","DOIUrl":"https://doi.org/10.18662/LUMPROC.142","url":null,"abstract":"","PeriodicalId":249144,"journal":{"name":"Proceedings Volume: International Conference Global interferences of knowledge society , November 16-17th, 2018, Targoviste, Romania","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117127125","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}
Ioana Pargaru, I. Alecu, Gabriela Boca, Vlad-Gabriel Nicolaescu
Higher education is the most important coordinator of development and attainment of what is called globalization in the contemporary world. Higher education can match quality and quantity standards to labor market requirements. In line with current developments in the continued development of industries and technologies through digital expansion, the labor market is an area in continuous dynamics. Thus, Higher Education becomes the key to developing, harmonizing and upgrading education, regardless of the field through synergy with economic agents, companies and the mass of employers through the application of combined education programs: specialty study and digitization of skills and competencies of new graduates, but also the adaptation and training of citizens for the new workforce. The Erasmus Plus program has become a university management tool, through which higher education institutions can do internationalization at home and abroad, both internally and externally. Thanks to the Erasmus Program, the qualitative development on the labor market has increased considerably in recent years, and the expansion of skills and qualifications due to mobility at all levels of participant, student, teacher or administrative staff is expected. The quality of education is given and what is called the knowledge of another cultural environment in accordance with the new tendencies of globalization on the labor market and of Europeans, besides what is called Euro-travelers workers, which refers strictly to the category of 1 University Politehnica Bucharest, Romania & Valahia University of Targoviste, Romania, pargaruion@yahoo.com. 2 Titu Maiorescu University Romania & Valahia University of Targoviste, Romania, iulia.alecu76@gmail.com. 3 Valahia University of Targoviste, Romania, iordache_g@yahoo.com. 4 Valahia University of Targoviste, Romania, vladnicolaescu@ymail.com. Ion PARGARU et al. | Lumen Proceedings 7 | International Conference GIKS 298 workers. Encouraging and participating in university studies can be a guarantee of transformations and the development of the labor market [1:10, 2].
{"title":"The Development of Higher Education in Globalization Era","authors":"Ioana Pargaru, I. Alecu, Gabriela Boca, Vlad-Gabriel Nicolaescu","doi":"10.18662/LUMPROC.145","DOIUrl":"https://doi.org/10.18662/LUMPROC.145","url":null,"abstract":"Higher education is the most important coordinator of development and attainment of what is called globalization in the contemporary world. Higher education can match quality and quantity standards to labor market requirements. In line with current developments in the continued development of industries and technologies through digital expansion, the labor market is an area in continuous dynamics. Thus, Higher Education becomes the key to developing, harmonizing and upgrading education, regardless of the field through synergy with economic agents, companies and the mass of employers through the application of combined education programs: specialty study and digitization of skills and competencies of new graduates, but also the adaptation and training of citizens for the new workforce. The Erasmus Plus program has become a university management tool, through which higher education institutions can do internationalization at home and abroad, both internally and externally. Thanks to the Erasmus Program, the qualitative development on the labor market has increased considerably in recent years, and the expansion of skills and qualifications due to mobility at all levels of participant, student, teacher or administrative staff is expected. The quality of education is given and what is called the knowledge of another cultural environment in accordance with the new tendencies of globalization on the labor market and of Europeans, besides what is called Euro-travelers workers, which refers strictly to the category of 1 University Politehnica Bucharest, Romania & Valahia University of Targoviste, Romania, pargaruion@yahoo.com. 2 Titu Maiorescu University Romania & Valahia University of Targoviste, Romania, iulia.alecu76@gmail.com. 3 Valahia University of Targoviste, Romania, iordache_g@yahoo.com. 4 Valahia University of Targoviste, Romania, vladnicolaescu@ymail.com. Ion PARGARU et al. | Lumen Proceedings 7 | International Conference GIKS 298 workers. Encouraging and participating in university studies can be a guarantee of transformations and the development of the labor market [1:10, 2].","PeriodicalId":249144,"journal":{"name":"Proceedings Volume: International Conference Global interferences of knowledge society , November 16-17th, 2018, Targoviste, Romania","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131360993","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}
{"title":"Aspects and Particularities of the Manager in School Units","authors":"Ionica-Diana Pirvu, G. Lazar","doi":"10.18662/LUMPROC.124","DOIUrl":"https://doi.org/10.18662/LUMPROC.124","url":null,"abstract":"","PeriodicalId":249144,"journal":{"name":"Proceedings Volume: International Conference Global interferences of knowledge society , November 16-17th, 2018, Targoviste, Romania","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134644599","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 a constantly evolving society, a modern approach of the supreme audit institutions (SAIs) has intervened as a response to changes in the environment in which they operate. Thus, in addition to the control/audit function, some of the supreme audit institutions introduced a new concept in their work, namely guidance and prevention function. This new function allows the supreme institutions to contribute more to the strengthening of the financial discipline in the public sector and reducing cases of irregularities in the use of public funds and state resources. This article aims to analyze the compatibility of the guidance and prevention function with the independence aspects that are absolutely necessary for the proper functioning of a supreme audit institution, as required by the international auditing standards of INTOSAI for the public sector. Also, there are presented some methods used by several supreme audit institutions to provide guidance to audited entities, as well as the proposals for amending the Law no. 94/1992 regarding the organizing and functioning of the Court of Accounts of Romania regarding the aspects of guidance and prevention.
{"title":"A Modern Approach of the Supreme Audit Institutions: Guidance and Prevention in Public Sector","authors":"Iliodor Tiberiu Pleșa, I. Stegăroiu","doi":"10.18662/LUMPROC.126","DOIUrl":"https://doi.org/10.18662/LUMPROC.126","url":null,"abstract":"In a constantly evolving society, a modern approach of the supreme audit institutions (SAIs) has intervened as a response to changes in the environment in which they operate. Thus, in addition to the control/audit function, some of the supreme audit institutions introduced a new concept in their work, namely guidance and prevention function. This new function allows the supreme institutions to contribute more to the strengthening of the financial discipline in the public sector and reducing cases of irregularities in the use of public funds and state resources. This article aims to analyze the compatibility of the guidance and prevention function with the independence aspects that are absolutely necessary for the proper functioning of a supreme audit institution, as required by the international auditing standards of INTOSAI for the public sector. Also, there are presented some methods used by several supreme audit institutions to provide guidance to audited entities, as well as the proposals for amending the Law no. 94/1992 regarding the organizing and functioning of the Court of Accounts of Romania regarding the aspects of guidance and prevention.","PeriodicalId":249144,"journal":{"name":"Proceedings Volume: International Conference Global interferences of knowledge society , November 16-17th, 2018, Targoviste, Romania","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125850427","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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