According to the predetermined or standard price/cost method, stocks of finished products or agricultural products are recorded in the accounts at the predetermined (standard) price, also called the registration price, highlighting separately (distinctly) the price differences (plus or minus) from the actual cost of production of these goods. The standard price used for their accounting should be reviewed regularly and adjusted in the light of price developments. The distribution of price differences on finished products or agricultural products out of management shall be carried out with the support of a coefficient (k). This indicator (k) is multiplied by the price of these goods coming out of the company's management at the predetermined price (usually by sale), and the resulting value is shown in the corresponding accounts where such stocks that have come out of the patrimony have been shown.
{"title":"With Regard to the Price Differences Registrated in Finite Products and Agricultural Products","authors":"Florin Ioan Scortescu, G. Scortescu","doi":"10.18662/upalaw/57","DOIUrl":"https://doi.org/10.18662/upalaw/57","url":null,"abstract":"According to the predetermined or standard price/cost method, stocks of finished products or agricultural products are recorded in the accounts at the predetermined (standard) price, also called the registration price, highlighting separately (distinctly) the price differences (plus or minus) from the actual cost of production of these goods. The standard price used for their accounting should be reviewed regularly and adjusted in the light of price developments. The distribution of price differences on finished products or agricultural products out of management shall be carried out with the support of a coefficient (k). This indicator (k) is multiplied by the price of these goods coming out of the company's management at the predetermined price (usually by sale), and the resulting value is shown in the corresponding accounts where such stocks that have come out of the patrimony have been shown.","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72515301","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 explores the effect of exchange rate volatility on international trade flows of European Union Member States by applying a model of a monthly balance panel between 2002 and 2017.Starting from a general modified weighted model, we added some control variable to measure the good governance.After a general analysis of all the European Union countries, we focus on the response of the trade on different partner regions, or various trade goods. By using country fixed effect model, we find that there is an adverse effect of the exchange rate volatility on trade flows for the European Union countries with small differences depending on partner region or the type of the goods trade. Regarding the Governance Indicators we obtain different results, most of them having negative effect but with different statistically significance.
{"title":"The Effect of Exchange Rate Risk on Foreign Trade","authors":"P. Mateescu","doi":"10.18662/upalaw/47","DOIUrl":"https://doi.org/10.18662/upalaw/47","url":null,"abstract":"This paper explores the effect of exchange rate volatility on international trade flows of European Union Member States by applying a model of a monthly balance panel between 2002 and 2017.Starting from a general modified weighted model, we added some control variable to measure the good governance.After a general analysis of all the European Union countries, we focus on the response of the trade on different partner regions, or various trade goods. By using country fixed effect model, we find that there is an adverse effect of the exchange rate volatility on trade flows for the European Union countries with small differences depending on partner region or the type of the goods trade. Regarding the Governance Indicators we obtain different results, most of them having negative effect but with different statistically significance.","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89664142","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 imposition of restrictive measures on the development of the exploitation activity, forced the economic entities to reorganize their activity. This led either to the restriction of the activity in close connection with the salary costs, or to look for subsidies from the state or fiscal facilities in order to be able to face the diminution of the activity. In this paper we presented some fiscal and economic solutions offered by companies and how to account for them.
{"title":"Accounting Practices in the Context of the Crisis Generated by the Sars-Cov-2 Pandemic","authors":"G. Sandu","doi":"10.18662/upalaw/55","DOIUrl":"https://doi.org/10.18662/upalaw/55","url":null,"abstract":"The imposition of restrictive measures on the development of the exploitation activity, forced the economic entities to reorganize their activity. This led either to the restriction of the activity in close connection with the salary costs, or to look for subsidies from the state or fiscal facilities in order to be able to face the diminution of the activity. In this paper we presented some fiscal and economic solutions offered by companies and how to account for them.","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79613795","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}
New conceptual developments in the field will have to take into account the developments in the telecommunications and IT sectors, which makes the focus in the future on the ability of direct marketing to create communication channels that stimulate active consumer involvement in the communication process, in perspective, through it, also in the production (provision) and distribution of different products and services. In the first part of this article I talk about the evolution of direct marketing, and in the second part I present ways, direct marketing tools that are paramount today and that lead an organization, a producer to profit. If databases are now the key to the definition of direct marketing, the future will bring interactivity and its effects to the forefront. Starting from the features of direct marketing, captured by the definition given above, some essential questions can be discussed regarding the relationship between direct marketing and the organization's marketing communication, respectively the relationship between direct marketing and the global marketing activity of the organization.
{"title":"Direct Marketing Tools a Way to Market Success","authors":"Doina Guriţă","doi":"10.18662/upalaw/53","DOIUrl":"https://doi.org/10.18662/upalaw/53","url":null,"abstract":"New conceptual developments in the field will have to take into account the developments in the telecommunications and IT sectors, which makes the focus in the future on the ability of direct marketing to create communication channels that stimulate active consumer involvement in the communication process, in perspective, through it, also in the production (provision) and distribution of different products and services. In the first part of this article I talk about the evolution of direct marketing, and in the second part I present ways, direct marketing tools that are paramount today and that lead an organization, a producer to profit. If databases are now the key to the definition of direct marketing, the future will bring interactivity and its effects to the forefront. Starting from the features of direct marketing, captured by the definition given above, some essential questions can be discussed regarding the relationship between direct marketing and the organization's marketing communication, respectively the relationship between direct marketing and the global marketing activity of the organization.","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73809333","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 mandate of the owners' association's property manager involves a series of legal and statutory limitations designed to facilitate, on the one hand, a correct management, directed in the exclusive interest of the associative entities and their members, in accordance with the purpose of the Law no. 230/2007 and, on the other hand, to prescribe a pro-active, diligent and efficient conduct in the direction of guaranteeing and recovering debts representing the overdue amounts of living costs. In order to deal with the subject of the mandate of representation and its limits as recognized by the legislator to the property manager, it is necessary to analyze those particular situations, conflicts in terms of interpretation and normative deficiencies. The limitations of the representation mandate or its emptying of content have repercussions in the fulfillment of the professional mission assumed by the administration and the management of the common property. The importance of dealing with the issue is whether or not there is a valid procedural quality of the administrator's representation before the courts of justice in cases concerning the recovery of debts as a result of exercising the mandate in the virtue of being a property manager of the association and also of the duty of acting with honesty, loyalty and legality in the full accomplishment of the beneficiary's interests. Abstract : The evolution of the Internet led to the birth of cyberspace. The analyze of cyberspace means an interdisciplinary approach: normative, cultural, sociological and psyhological. The Internet is now a part of our lifestyle. The evolution of the legal system should follow the world technological development. But, the cyberspace is insufficiently regulated. In this article, we analyze the international, regional regulation, but also the law in Romania and the Republic of Moldova; the link between crime, digital crime and cyberspace; the killer and the victim from crime in cyberspace. Abstract: The evolution of the Internet led to the birth of cyberspace. The analyze of cyberspace means an interdisciplinary approach: normative, cultural, sociological and psyhological. The Internet is now a part of our lifestyle. The evolution of the legal system should follow the world technological development. But, the cyberspace is insufficiently regulated. In this article, we analyze the international, regional regulation, but also the law in Romania and the Republic of Moldova; the link between crime, digital crime and cyberspace; the killer and the victim from crime in cyberspace.
{"title":"The Extent of the Representation Mandate Given to the Property Manager in Consideration of the Law no. 230/2007","authors":"M. Russo, E. Chițu","doi":"10.18662/UPALAW/19","DOIUrl":"https://doi.org/10.18662/UPALAW/19","url":null,"abstract":": The mandate of the owners' association's property manager involves a series of legal and statutory limitations designed to facilitate, on the one hand, a correct management, directed in the exclusive interest of the associative entities and their members, in accordance with the purpose of the Law no. 230/2007 and, on the other hand, to prescribe a pro-active, diligent and efficient conduct in the direction of guaranteeing and recovering debts representing the overdue amounts of living costs. In order to deal with the subject of the mandate of representation and its limits as recognized by the legislator to the property manager, it is necessary to analyze those particular situations, conflicts in terms of interpretation and normative deficiencies. The limitations of the representation mandate or its emptying of content have repercussions in the fulfillment of the professional mission assumed by the administration and the management of the common property. The importance of dealing with the issue is whether or not there is a valid procedural quality of the administrator's representation before the courts of justice in cases concerning the recovery of debts as a result of exercising the mandate in the virtue of being a property manager of the association and also of the duty of acting with honesty, loyalty and legality in the full accomplishment of the beneficiary's interests. Abstract : The evolution of the Internet led to the birth of cyberspace. The analyze of cyberspace means an interdisciplinary approach: normative, cultural, sociological and psyhological. The Internet is now a part of our lifestyle. The evolution of the legal system should follow the world technological development. But, the cyberspace is insufficiently regulated. In this article, we analyze the international, regional regulation, but also the law in Romania and the Republic of Moldova; the link between crime, digital crime and cyberspace; the killer and the victim from crime in cyberspace. Abstract: The evolution of the Internet led to the birth of cyberspace. The analyze of cyberspace means an interdisciplinary approach: normative, cultural, sociological and psyhological. The Internet is now a part of our lifestyle. The evolution of the legal system should follow the world technological development. But, the cyberspace is insufficiently regulated. In this article, we analyze the international, regional regulation, but also the law in Romania and the Republic of Moldova; the link between crime, digital crime and cyberspace; the killer and the victim from crime in cyberspace.","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84282565","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 bipolar structure of ideological movements is based on the opposition between the conservative tendency of European aristocracy and the rebellious nature of the bourgeoisie. After the French General Assembly of 1789 established that the bourgeoisie should sit on the left side of the Parliament room and the aristocracy on the right, the modern world retained the idea that being a “leftist” meant being a supporter of revolutionary change in public order; being a “rightist” meant defending the unequal order of a pyramidal and traditionalist society. Compared with its numerous initial meanings, the ideological gap between the “left” and the “right” was reduced (after the emergence of Marxism) to a predominantly economic dimension or, more precisely, to “economic ethics”: thus, the idea took hold that left-wing doctrines are in theory protective of the poorer classes, whose unfair status, imposed by the rich exploiters, is accounted for and who are promised, if not prosperity, then at least revenge against the rich. The “left” thus comes waving the flag of economic equality and social justice. The “right” adheres to natural order, inequalities justified by personal qualities (converted into “social usefulness”), individual freedom, etc.
{"title":"The Right and the Left in Contemporary Ideologies","authors":"Ana-Maria Ambrosă","doi":"10.18662/UPALAW/23","DOIUrl":"https://doi.org/10.18662/UPALAW/23","url":null,"abstract":"The bipolar structure of ideological movements is based on the opposition between the conservative tendency of European aristocracy and the rebellious nature of the bourgeoisie. After the French General Assembly of 1789 established that the bourgeoisie should sit on the left side of the Parliament room and the aristocracy on the right, the modern world retained the idea that being a “leftist” meant being a supporter of revolutionary change in public order; being a “rightist” meant defending the unequal order of a pyramidal and traditionalist society. Compared with its numerous initial meanings, the ideological gap between the “left” and the “right” was reduced (after the emergence of Marxism) to a predominantly economic dimension or, more precisely, to “economic ethics”: thus, the idea took hold that left-wing doctrines are in theory protective of the poorer classes, whose unfair status, imposed by the rich exploiters, is accounted for and who are promised, if not prosperity, then at least revenge against the rich. The “left” thus comes waving the flag of economic equality and social justice. The “right” adheres to natural order, inequalities justified by personal qualities (converted into “social usefulness”), individual freedom, etc.","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79344016","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 philosophy, theology or modern social sciences, we can always identify an anthropological axiom, that refers to the genesis, the evolution of the human species as well as the ”human nature”. Starting with the modern period, this type of thinking found itself organized as part of some positive sciences, that can be seen as an actual ”system of anthropological sciences”, put together by British, American, French and German scientists. The English have developed what we call ”social anthropology”. In the United States, several academic disciplines have thrived as part of the ”general anthropology”: archeology, physical anthropology, linguistic anthropology, cultural anthropology and applied anthropology. The French are mostly known for their work in the field of ethnography and ethnology. As for the Germans, they focused on studying popular culture (Volkskunde).
{"title":"A Foray Into the System of Anthropological Sciences","authors":"Cristian Bocancea","doi":"10.18662/UPALAW/24","DOIUrl":"https://doi.org/10.18662/UPALAW/24","url":null,"abstract":"In philosophy, theology or modern social sciences, we can always identify an anthropological axiom, that refers to the genesis, the evolution of the human species as well as the ”human nature”. Starting with the modern period, this type of thinking found itself organized as part of some positive sciences, that can be seen as an actual ”system of anthropological sciences”, put together by British, American, French and German scientists. The English have developed what we call ”social anthropology”. In the United States, several academic disciplines have thrived as part of the ”general anthropology”: archeology, physical anthropology, linguistic anthropology, cultural anthropology and applied anthropology. The French are mostly known for their work in the field of ethnography and ethnology. As for the Germans, they focused on studying popular culture (Volkskunde).","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85314906","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}
Leadership style has received significant attention in the management literature, but the topic has been studied also by political scientists, sociologists, psychologists, and anthropologists. The authors of this paper provide a general framework for the systematic study of leadership, and then apply various typologies to all Romanian presidents who have servedat least onefull term. After defining leadership and leaders, summarizing leadership principles and features, and examining some leadership studies, four Romanian presidents (Nicolae Ceausescu, Ion Iliescu, Emil Constantinescu, and Traian Băsescu) are categorized taking into account their performance, but also the constraints and opportunities resulting from the environment and political context. The succinct qualitative analysis presented in this paper is based on the framework and taxonomy provided by Roger-Gerard Schwartzenberg, Richard E. Neustadt, and James David Barber, with focus on Fred I. Greenstein’s qualitative study, who examined various presidents in terms of six qualities: proficiency as a public communicator, organizational capacity, political skills, policy vision, cognitive style, and ability to manage emotions and turn them to constructive purposes.
{"title":"Leadership Styles. Qualitative Analysis on Romanian Presidents","authors":"Georgeta Condur, Teodora Prelipcean","doi":"10.18662/UPALAW/25","DOIUrl":"https://doi.org/10.18662/UPALAW/25","url":null,"abstract":"Leadership style has received significant attention in the management literature, but the topic has been studied also by political scientists, sociologists, psychologists, and anthropologists. The authors of this paper provide a general framework for the systematic study of leadership, and then apply various typologies to all Romanian presidents who have servedat least onefull term. After defining leadership and leaders, summarizing leadership principles and features, and examining some leadership studies, four Romanian presidents (Nicolae Ceausescu, Ion Iliescu, Emil Constantinescu, and Traian Băsescu) are categorized taking into account their performance, but also the constraints and opportunities resulting from the environment and political context. The succinct qualitative analysis presented in this paper is based on the framework and taxonomy provided by Roger-Gerard Schwartzenberg, Richard E. Neustadt, and James David Barber, with focus on Fred I. Greenstein’s qualitative study, who examined various presidents in terms of six qualities: proficiency as a public communicator, organizational capacity, political skills, policy vision, cognitive style, and ability to manage emotions and turn them to constructive purposes.","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90891435","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}
Starting from the definitions of the concept of security, peace and violence, I want to highlight the main metamorphoses of the international security system. The post-Cold War period (especially since the 21st century) is a transition from a geopolitical point of view. Power, be it tough, gentle or intelligent, has always been related to the ability to wage war. New approaches in the sphere of international security present a variety of types of war (conventional, irregular, economic, energetic, cybernetic). All this leads to the change of the main security paradigm.
{"title":"New Theoretical Approaches to International Security after the Cold War","authors":"P. Cotîrleț","doi":"10.18662/UPALAW/22","DOIUrl":"https://doi.org/10.18662/UPALAW/22","url":null,"abstract":"Starting from the definitions of the concept of security, peace and violence, I want to highlight the main metamorphoses of the international security system. The post-Cold War period (especially since the 21st century) is a transition from a geopolitical point of view. Power, be it tough, gentle or intelligent, has always been related to the ability to wage war. New approaches in the sphere of international security present a variety of types of war (conventional, irregular, economic, energetic, cybernetic). All this leads to the change of the main security paradigm.","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85408658","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}
: One of the great achievements of the United Nations is the creation of a comprehensive body of human rights law - a universal and internationally protected code to which all nations can subscribe and all people aspire. The United Nations has defined a broad range of internationally accepted rights, including civil, cultural, economic, political and social rights. It has also established mechanisms to promote and protect these rights and to assist states in carrying out their responsibilities.
{"title":"Institution of Human Rights Protection under the Auspices of the United Nations","authors":"Cosmin Ambrosa","doi":"10.18662/UPALAW/18","DOIUrl":"https://doi.org/10.18662/UPALAW/18","url":null,"abstract":": One of the great achievements of the United Nations is the creation of a comprehensive body of human rights law - a universal and internationally protected code to which all nations can subscribe and all people aspire. The United Nations has defined a broad range of internationally accepted rights, including civil, cultural, economic, political and social rights. It has also established mechanisms to promote and protect these rights and to assist states in carrying out their responsibilities.","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"547 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89920018","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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