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GEOREVIEW Scientific Annals of Stefan cel Mare University of Suceava Geography Series最新文献

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Quality Costs and their Financial Implications on the Performance of Organisation 质量成本及其对组织绩效的财务影响
Rodica Ailoaiei, E. Hlaciuc, Petronela Vultur
Lately, quality has become a fundamental variable in the performance of organisations. But efforts to increase revenue often lead to partially abandoning product quality. The effect is often disastrous for the organisations – from additional costs incurred in an attempt to remedy defects to losing their market share. Good quality management results in avoiding unwanted costs. Quality control is focused on the method used to achieve each component of the final product, while having a compliance standard as guideline. Therefore, it is obvious that by acting on the causes that lead to a decrease in quality, considerable savings can be made, both financially and in terms of market share. To ensure the effectiveness of this approach, we need to identify the quality-related costs, as detailed below.
最近,质量已经成为组织绩效的一个基本变量。但增加收入的努力往往会导致部分放弃产品质量。对企业来说,其影响往往是灾难性的——从试图弥补缺陷而产生的额外成本,到失去市场份额。良好的质量管理可以避免不必要的成本。质量控制的重点是用于实现最终产品的每个组件的方法,同时有一个遵从性标准作为指导方针。因此,很明显,通过对导致质量下降的原因采取行动,可以在财政和市场份额方面节省大量资金。为了确保这种方法的有效性,我们需要确定与质量相关的成本,如下所述。
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引用次数: 0
IFRS 16 - Challenges and Opportunities in Adopting and Applying the New Standard Regarding Leases 《国际财务报告准则第16号——采用和应用租赁新准则的挑战与机遇》
V. Grosu, E. Hlaciuc
The purpose of the paper is to study the evolution of the global, European and national leasing market, but first of all to take into account the changes introduced by the new IFRS 16. Thus, it was found that although the Romanian leasing market follows the same trend as the European leasing market, Romania prove to be more susceptible to negative changes in the economy. Moreover, economically developed countries account the highest part of the financing through leasing. This demonstrates that leasing cannot evolve without being closely linked to the economic development of the country in which it operates as product.
本文的目的是研究全球、欧洲和各国租赁市场的演变,但首先要考虑到新的国际财务报告准则16引入的变化。因此,人们发现,虽然罗马尼亚租赁市场与欧洲租赁市场的趋势相同,但罗马尼亚更容易受到经济方面消极变化的影响。此外,经济发达国家的租赁融资占比最高。这表明,租赁如果不与其作为产品经营的国家的经济发展紧密联系,就无法发展。
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引用次数: 1
Tax Evasion in Romania – between Past and Present 罗马尼亚的逃税行为——从过去到现在
M. Socoliuc, C. Mihalciuc, G. Cosmulese
The main purpose of this article is to study the concept of tax evasion by reference to the Specialty literature, as well as to the current and past regulatory framework in Romania. It can be noticed that, an official definition is not attributed by the law in force to the phrase "tax evasion", which mainly deals with the manifestations of the phenomenon and the penalties and sanctions applicable in case of violation of the law. In this context, this article presents a self-defined definition of tax evasion, including by reporting and delimiting it against neighboring concepts, namely abuse of law, avoidance of taxation, informal economy and tax fraud.
本文的主要目的是通过参考专业文献,以及罗马尼亚当前和过去的监管框架来研究逃税的概念。可以注意到,现行法律并没有对“逃税”一词给出正式的定义,其主要是处理这种现象的表现形式以及在违反法律的情况下适用的处罚和制裁。在此背景下,本文提出了一个自定义的逃税定义,包括通过报告和界定其与相邻概念,即滥用法律,避税,非正规经济和税务欺诈。
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引用次数: 5
Rural Tourism Pressure Evolutions in Center Region of Romania 罗马尼亚中部地区乡村旅游压力演变
M. Zaharia, R. Gogonea, A. Bălăcescu
In recent years, agro-touristic  boarding houses have occupied an increasing interest in  preferences of tourists. This is a positive factor with direct implications on the development of local communities, on the one hand, by increasing income, and on the other by increasing the employment rate. Taking into account these aspects, the paper presents and analyzes the characteristics of the tourist flows in the agro-tourist boarding houses in the counties of the Centre development region, using a relative indicator determined like the ratio of the tourists' overnight stays in the agro tourist  boarding houses to the number of the rural population in each county, between January 2010 and January 2018 The conclusions highlight both the increase of the phenomenon of seasonality and the accentuation of the discrepancies between the six counties of the Centre region regarding the valorization of the natural and entropic tourism potential of the rural communities in the this counties.
近年来,农业旅游住宿越来越受到游客的青睐。这是一个积极的因素,一方面通过增加收入,另一方面通过增加就业率,对当地社区的发展产生直接影响。考虑到这些方面,本文采用旅游者在农业旅游寄宿公寓过夜与各县农村人口数量之比等相对指标,提出并分析了中心开发区县域农业旅游寄宿公寓的客流特征。在2010年1月至2018年1月期间,结论强调了中部地区6个县在农村社区自然和熵旅游潜力的增值方面的季节性现象的增加和差异的加剧。
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引用次数: 0
Environmental Issues on The Trade-Related Agenda. Evidences from Romania 与贸易有关议程中的环境问题。来自罗马尼亚的证据
Aurel Burciu, Rozalia Kicsi, I. Condratov
During the last decades, the problem of determination between trade, as one of the main driver of economic growth, and the quality of the environment has born dilemmas and debates which have exceeded the area of academic interest and have gained prevalence in international organizations and political circles. In our study, we aim to test the existence of a possible relations between the specialization of the Romanian economy and part of its environmental problems. Using the series of statistical data available for 1990-2014, firstly we have tested the hypothetical inverse relationship between national income and emissions of pollutants (SO2), or what we know as the Environmental Kuznets Curve. In the case of Romania, the results have confirmed the existence of such an inverted curve. Secondly, using the Merchandise Trade Specialization Index, we have questioned the possible influence of Romanian specialization in the production and consumption through trade on the pollution level. We draw the conclusion that far from being a kind of ”creative destruction”, Romanian deindustrialization after 1990 is rather a form of premature deindustrialization. In such a context, this evolution cannot be attributed exclusively to the economic growth, but it must be analyzed from a wider perspective, as a result of a complex of determinants.
在过去的几十年里,作为经济增长的主要驱动力之一的贸易和环境质量之间的决定问题产生了困境和辩论,这些问题已经超出了学术兴趣领域,并在国际组织和政界得到了普遍存在。在我们的研究中,我们的目标是测试罗马尼亚经济专业化与其部分环境问题之间可能存在的关系。利用1990年至2014年的一系列统计数据,我们首先检验了国民收入与污染物(二氧化硫)排放之间假设的反比关系,即我们所知的环境库兹涅茨曲线。在罗马尼亚的情况下,结果证实了这种倒曲线的存在。其次,利用商品贸易专业化指数,我们对罗马尼亚通过贸易进行生产和消费的专业化可能对污染水平产生的影响提出了质疑。我们得出的结论是,1990年后罗马尼亚的去工业化远非一种“创造性破坏”,而是一种过早的去工业化。在这种背景下,这种演变不能完全归因于经济增长,而必须从更广泛的角度来分析,因为这是一系列决定因素的结果。
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引用次数: 2
Characteristics of Entrepreneurs in Newly Created Companies. A Comparative Analysis by Romanian Development Regions 新成立公司的企业家特征。罗马尼亚各发展地区的比较分析
C. Boghean, Mihaela State, C. Chașovschi, C. Năstase
Back in 1992, Adam and Schwartz have stated that in all Eastern Europe, privatization was fundamental for the transition from plan to market. The transition was supported by the entrepreneurial initiative, that took advantage from a new open economy [1]. The characteristics of the entrepreneur can influence in a major way the business success and development, the well-being of a nation being closely related to the intensity of the entrepreneurial activity. With no doubt, entrepreneurship is vital for the national economy, being an important growth factor and contributing significantly to the long-term prosperity. For the countries in transition, as Romania, the massive loss of jobs after 1990, determined by “the shrinking of the state sector”, was compensated partially by the small business sector that was the “main factor driving economic growth” and absorbed also the ”unemployment”. The purpose of this paper is to analyse whether there are significant differences in the profile of the founders of newly created enterprises (especially the level of education and previous socio-professional category of founder/manager) from developed regions in Romania during 2010-2016 taking into consideration the rural and urban areas. The research methodology is based on a descriptive analysis and application of a correlation coefficient, using the data collected from the Romanian National Institute of Statistics and from the website of the European Commission for the timeframe mentioned above.
早在1992年,亚当和施瓦茨就指出,在整个东欧,私有化是从计划经济向市场经济过渡的基础。这种转变得到了企业家精神的支持,这得益于新的开放经济[1]。企业家的特点可以在很大程度上影响企业的成功和发展,一个国家的福祉与企业家活动的强度密切相关。毫无疑问,企业家精神对国民经济至关重要,是一个重要的增长因素,对长期繁荣作出了重大贡献。对于象罗马尼亚这样的转型期国家,1990年以后由于“国营部门的萎缩”而造成的大量失业,部分由作为“推动经济增长的主要因素”的小企业部门弥补,并吸收了“失业”。本文的目的是分析在2010-2016年期间,考虑到农村和城市地区,罗马尼亚发达地区新创建企业的创始人的形象(特别是教育水平和创始人/经理的先前社会专业类别)是否存在显著差异。研究方法基于描述性分析和相关系数的应用,使用从罗马尼亚国家统计研究所和欧洲委员会网站收集的上述时间框架的数据。
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引用次数: 0
Adult Education and Training - A Factor of Economic Development 成人教育和培训——经济发展的一个因素
Livia Vranciu, C. Hapenciuc
Adult education and training is a factor of major importance for the development of the workforce, being the main instrument through which it can adapt to the new requirements of the knowledge-based economy. Improving the position on the labour market through the accumulation of new skills and abilities has a positive impact on the productivity increase of organizations and also on the market share, having as basis the rapid changes in all economic fields. At the beginning of its activity, adult vocational training in Romania was developing on a superficial and small market. Demand was dominated by the small individual consumer with low solvency, generally influenced by costs and not by quality. Romania's accession to the European Union and the adoption of European documents in the field of lifelong learning have led to a certain development of the adult vocational training market. Economic changes have highlighted the fact that training is necessary for employed persons to be competent at the workplace. This paper aims to briefly present the legislative and institutional framework in the field, to analyse the dynamics of the process of authorization of adult vocational training programs from 2004 to 31.08.2016 and also to present a critical analysis of the system of adult education and training in Romania.
成人教育和培训是劳动力发展的一个重要因素,是劳动力适应知识型经济新要求的主要手段。通过积累新的技能和能力来改善在劳动力市场上的地位,对提高各组织的生产率和市场份额都有积极的影响,因为所有经济领域都发生了迅速的变化。在活动开始时,罗马尼亚的成人职业培训是在一个肤浅的小市场上发展起来的。需求主要是由偿付能力低的小型个人消费者主导,通常受成本而非质量的影响。罗马尼亚加入欧盟和通过欧洲终身学习领域的文件,使成人职业培训市场有了一定的发展。经济变化突出了这样一个事实,即就业人员必须接受培训才能胜任工作。本文旨在简要介绍该领域的立法和体制框架,分析2004年至2016年8月31日成人职业培训计划授权过程的动态,并对罗马尼亚的成人教育和培训系统进行批判性分析。
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引用次数: 0
The Involvement of Educational Stakeholders in the University Curricular Design 教育利益相关者在大学课程设计中的参与
Mirela Minică, Suzana Demyen
The present paper aims to illustrate the importance of educational stakeholders involvement in shaping the university curriculum. In this regard, we tried to highlight both the role that education has as in the development of skills and competences of individuals on long term, but also the view of the business environment representatives concerning specific issues as: the relevance of the concepts studied during the academic years, the possibility of developing analytical and problem-solving abilities, the usefulness of an interdisciplinary approach. The second part of the paper presents a report which summarizes the results of the consultation of business environment representatives, regarding the development of the curriculum for the academic year 2017 – 2018, in the case of the master program entitled Marketing and Business Communication.
本文旨在说明教育利益相关者参与塑造大学课程的重要性。在这方面,我们试图强调教育在长期发展个人技能和能力方面的作用,同时也强调商业环境代表对具体问题的看法,如:在学年中学习的概念的相关性,发展分析和解决问题能力的可能性,跨学科方法的有用性。论文的第二部分介绍了一份报告,总结了商业环境代表关于2017 - 2018学年课程发展的咨询结果,在题为市场营销和商业传播的硕士课程的情况下。
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引用次数: 0
A Cross-Region Panel Analysis of the Migration in Romania 罗马尼亚人口迁移的跨区域面板分析
I. Condratov
The main objective of this research is to realize a macroecnomic analisys of modeling factors for labour force emigration at the level of development regions from Romania. In order to achieve this objective, the research is based on macroeconomic models development witch identifies, through explanatory variables, the main modelating factors of labour force emigration within a panel that comprises the eight development regions, analised with the help of data offered by National Institute of Statistics for the period 1990-2016. Taking into account the trends from the literature and the results of some empirical studies, we have built panel type models that estimate, based on statistical data for development regions of Romania, the main modelating factors of labour force emigration. The econometric analysis was based on the estimation of a panel model using the R Studio software package. We took into consideration the following hypotheses: There are specific defining elements regarding emigration of people from the eight development regions of Romania; The variables defined by number of graduates from high schools and colleges, unemployment rate and inflation rate have a significant positive influence over the number of emigrants; The variables defined by nominal average monthly net earning, average life expectancy and gross domestic product have a significant negative influence over the number of emigrants.
本研究的主要目的是实现罗马尼亚发展地区劳动力移民建模因素的宏观经济分析。为了实现这一目标,该研究基于宏观经济模型的发展,通过解释变量确定了由八个发展区域组成的面板内劳动力移民的主要建模因素,并借助国家统计局提供的1990-2016年期间的数据进行了分析。考虑到文献的趋势和一些实证研究的结果,我们建立了面板型模型,根据罗马尼亚发展地区的统计数据,估计劳动力移民的主要建模因素。计量经济学分析是基于使用R Studio软件包的面板模型的估计。我们考虑了以下假设:罗马尼亚八个发展区域的人口移民有一些具体的决定性因素;高中和大学毕业生人数、失业率和通货膨胀率定义的变量对移民人数有显著的正影响;名义平均每月净收入、平均预期寿命和国内生产总值定义的变量对移民人数有显著的负面影响。
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引用次数: 1
Reflection of Business Activities by Mass Media 大众传媒对商业活动的反映
A. Albu, Andrei Saftiuc, Dan Maftei
In the current era of globalization, most people in society depend on information and communication to stay connected with the world. Information is the key to an efficient market operation and thus plays an essential role in all aspects of business, commerce and industry. An efficient and rich information environment allows economic actors to make informed choices, provides channel businesses to reach existing and potential customers, and supports public-private dialogue, including enabling environmental reform strategies business. Media is a tool to transfer information, concepts and ideas to the public (readers, listeners, or viewers). This tool is important in disseminating information, making it possible to exchange communication and disseminate knowledge that is vital to societies and cultures. Nowadays, the media is becoming more and more widely applied in more and more areas, being connected to all media technologies, not only limited to personal relationships, but also to business, where it plays an important role. In this context, we developed a research regarding the reflection of business activity in written media from Suceava County in the first months on 2017. We compared the main two local newspapers with the aim to identify how they have communicated the same information from business area (local and international) to the audience. We found out that there are differences, sometimes significant, between the two newspapers, and on this bases, we made a portrait of each newspaper.
在当今全球化的时代,社会上的大多数人依靠信息和通信与世界保持联系。信息是市场有效运作的关键,因此在商业、商业和工业的各个方面都起着至关重要的作用。高效和丰富的信息环境使经济行为者能够做出明智的选择,为企业提供接触现有和潜在客户的渠道,并支持公私对话,包括促进环境改革战略。媒体是向公众(读者、听众或观众)传递信息、概念和想法的工具。这一工具在传播信息方面很重要,使交流沟通和传播对社会和文化至关重要的知识成为可能。如今,媒体在越来越多的领域得到越来越广泛的应用,与所有的媒体技术相联系,不仅局限于个人关系,也在商业中发挥着重要的作用。在此背景下,我们开展了一项关于2017年前几个月苏塞瓦县书面媒体商业活动反映的研究。我们比较了两家主要的地方报纸,目的是确定他们如何从商业领域(本地和国际)向受众传达相同的信息。我们发现两份报纸之间存在差异,有时甚至是显著的差异,在此基础上,我们为两份报纸画了一幅肖像。
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引用次数: 0
期刊
GEOREVIEW Scientific Annals of Stefan cel Mare University of Suceava Geography Series
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