Laura Opret, F. Turcaș, F. Dumiter, PETRE Brezeanu
Abstract This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework. Accounting information might mirror erroneously in a certain measure the micro to macroeconomic tendency of fraud by showing a gross image of available resources. It is of the utmost importance to become fully aware of causes for illicit practices, ways to fight any fraud attempts and to evaluate the accounting mechanism that both creates and identifies tax evasion.
{"title":"Tax evasion between fraud and legality","authors":"Laura Opret, F. Turcaș, F. Dumiter, PETRE Brezeanu","doi":"10.1515/sues-2017-0013","DOIUrl":"https://doi.org/10.1515/sues-2017-0013","url":null,"abstract":"Abstract This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework. Accounting information might mirror erroneously in a certain measure the micro to macroeconomic tendency of fraud by showing a gross image of available resources. It is of the utmost importance to become fully aware of causes for illicit practices, ways to fight any fraud attempts and to evaluate the accounting mechanism that both creates and identifies tax evasion.","PeriodicalId":40730,"journal":{"name":"Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice","volume":"27 1","pages":"1 - 11"},"PeriodicalIF":1.4,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67317144","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}
Abstract Involvement of European Union plays an important role in the areas of education and training equally. The member states are responsible for organizing and operating their education and training systems themselves. And, EU policy is aimed at supporting the efforts of member states and trying to find solutions for the common challenges which appear. In order to make our future sustainable maximally; the key to it lies in education. The highly qualified workforce is the key to development, advancement and innovation of the world. Nowadays, the competitiveness of higher education institutions has become more and more appreciated in the national economy. In recent years, the frameworks of operation of higher education systems have gone through a total transformation. The number of applying students is continuously decreasing in some European countries therefore only those institutions can “survive” this shortfall, which are able to minimize the loss of the number of students. In this process, the factors forming the competitiveness of these budgetary institutions play an important role from the point of view of survival. The more competitive a higher education institution is, the greater the chance is that the students would like to continue their studies there and thus this institution will have a greater chance for the survival in the future, compared to ones lagging behind in the competition. Aim of our treatise prepared is to present the current situation and main data of the EU higher education and we examine the performance of higher education: to what extent it fulfils the strategy for smart, sustainable and inclusive growth which is worded in the framework of Europe 2020 programme. The treatise is based on analysis of statistical data.
{"title":"Competitiveness - higher education","authors":"I. Lábas, É. Darabos, T. Nagy","doi":"10.1515/sues-2016-0002","DOIUrl":"https://doi.org/10.1515/sues-2016-0002","url":null,"abstract":"Abstract Involvement of European Union plays an important role in the areas of education and training equally. The member states are responsible for organizing and operating their education and training systems themselves. And, EU policy is aimed at supporting the efforts of member states and trying to find solutions for the common challenges which appear. In order to make our future sustainable maximally; the key to it lies in education. The highly qualified workforce is the key to development, advancement and innovation of the world. Nowadays, the competitiveness of higher education institutions has become more and more appreciated in the national economy. In recent years, the frameworks of operation of higher education systems have gone through a total transformation. The number of applying students is continuously decreasing in some European countries therefore only those institutions can “survive” this shortfall, which are able to minimize the loss of the number of students. In this process, the factors forming the competitiveness of these budgetary institutions play an important role from the point of view of survival. The more competitive a higher education institution is, the greater the chance is that the students would like to continue their studies there and thus this institution will have a greater chance for the survival in the future, compared to ones lagging behind in the competition. Aim of our treatise prepared is to present the current situation and main data of the EU higher education and we examine the performance of higher education: to what extent it fulfils the strategy for smart, sustainable and inclusive growth which is worded in the framework of Europe 2020 programme. The treatise is based on analysis of statistical data.","PeriodicalId":40730,"journal":{"name":"Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice","volume":"26 1","pages":"11 - 25"},"PeriodicalIF":1.4,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67317091","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}
Olimpia Neagu, V. Lazăr, M. Teodoru, Simona Macarie
Abstract The aim of the paper is to compare the employers' and employees' insights on human capital quality defining and human capital development at organisational level, based on a survey carried out in the county of Satu Mare, Romania. Our findings show that as human capital buyers, employers understand by human capital quality professional background and skills, professional behaviour and efficiency and productivity for the organisation. As human capital sellers, for employees human capital quality means health and the ability to learn and to be suitable to the job requirements. Regarding the opportunities to develop the organisational human capital, the views of employers and employees are very different when the level of discussion is international (macro-level). Employees consider that the international environment has a greater impact on human capital development in their organisation as the employers.
{"title":"Human Capital Quality and Development: An Employers' and Employees' Comparative Insight","authors":"Olimpia Neagu, V. Lazăr, M. Teodoru, Simona Macarie","doi":"10.1515/sues-2016-0015","DOIUrl":"https://doi.org/10.1515/sues-2016-0015","url":null,"abstract":"Abstract The aim of the paper is to compare the employers' and employees' insights on human capital quality defining and human capital development at organisational level, based on a survey carried out in the county of Satu Mare, Romania. Our findings show that as human capital buyers, employers understand by human capital quality professional background and skills, professional behaviour and efficiency and productivity for the organisation. As human capital sellers, for employees human capital quality means health and the ability to learn and to be suitable to the job requirements. Regarding the opportunities to develop the organisational human capital, the views of employers and employees are very different when the level of discussion is international (macro-level). Employees consider that the international environment has a greater impact on human capital development in their organisation as the employers.","PeriodicalId":40730,"journal":{"name":"Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice","volume":"26 1","pages":"62 - 73"},"PeriodicalIF":1.4,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1515/sues-2016-0015","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67317097","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}
Abstract Indirectly enforcement is regulated by the Code of Procedure, as a form of enforcement, seeks the recovery of the creditor’s claim through valorization of the debtor’s property or the seizure of income that it has to receive from a third party. Collection action on real estate as a form of indirect civil enforcement is made by the forced sale of immovable property belonging to the pursued debtor, so that the pursuing creditor would cover the claim. In this scientific approach we will examine the issues of pre-sale formalities, the sale and auctioning of real estate property and adjudicating the real-estate property in the regulation of the Code of Civil Procedure, which came into force in February 2013, as well as in the provisions of private international law incidental in the matter.
{"title":"The Forced Sale of Real - Estate Property Aspects Regarding Procedure and Private International Law","authors":"D. Creț, Remus Daniel Berlingher","doi":"10.1515/sues-2015-0009","DOIUrl":"https://doi.org/10.1515/sues-2015-0009","url":null,"abstract":"Abstract Indirectly enforcement is regulated by the Code of Procedure, as a form of enforcement, seeks the recovery of the creditor’s claim through valorization of the debtor’s property or the seizure of income that it has to receive from a third party. Collection action on real estate as a form of indirect civil enforcement is made by the forced sale of immovable property belonging to the pursued debtor, so that the pursuing creditor would cover the claim. In this scientific approach we will examine the issues of pre-sale formalities, the sale and auctioning of real estate property and adjudicating the real-estate property in the regulation of the Code of Civil Procedure, which came into force in February 2013, as well as in the provisions of private international law incidental in the matter.","PeriodicalId":40730,"journal":{"name":"Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice","volume":"25 1","pages":"10 - 20"},"PeriodicalIF":1.4,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1515/sues-2015-0009","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67316650","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}
Abstract E-government public services in Romania must follow unitary procedures considering the new requirements of the European Union from the Digital Agenda for Europe Strategy 2020. E-government 2.0 has to be implemented because of the cultural and behavioral transformations in the interaction between governments and users of e-services. E-government 2.0 projects use tools and techniques of social media to accomplish their goals. This article examines the possible risk categories and the risk management procedures needed to mitigate risks in future Romanian e-government projects, according to the strategic lines of development for the Digital Agenda. We propose a risk management plan for the e-government lines of action within the strategic lines of development that includes identifying, assessing, and mitigating the risks. New and modernized government services through e-government 2.0 projects that apply risk management will bring a significant improvement in how citizens and businesses relate to government and will increase the use of e-government services.
{"title":"Risk Management in Future Romanian E-Government 2.0 Projects","authors":"Otniel Didraga","doi":"10.1515/sues-2015-0018","DOIUrl":"https://doi.org/10.1515/sues-2015-0018","url":null,"abstract":"Abstract E-government public services in Romania must follow unitary procedures considering the new requirements of the European Union from the Digital Agenda for Europe Strategy 2020. E-government 2.0 has to be implemented because of the cultural and behavioral transformations in the interaction between governments and users of e-services. E-government 2.0 projects use tools and techniques of social media to accomplish their goals. This article examines the possible risk categories and the risk management procedures needed to mitigate risks in future Romanian e-government projects, according to the strategic lines of development for the Digital Agenda. We propose a risk management plan for the e-government lines of action within the strategic lines of development that includes identifying, assessing, and mitigating the risks. New and modernized government services through e-government 2.0 projects that apply risk management will bring a significant improvement in how citizens and businesses relate to government and will increase the use of e-government services.","PeriodicalId":40730,"journal":{"name":"Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice","volume":"18 1","pages":"11 - 22"},"PeriodicalIF":1.4,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1515/sues-2015-0018","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67317014","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}
Abstract The paper deals with the retro-innovation and their importance to corporate social responsibility (CSR). Corporate social responsibility is a process with the aim to encourage a positive impact through activities on the environment, consumers, employees, communities, and all other stakeholders of the public sphere. The accelerated rate of technological and social change influences on the society. The main social problems are symptoms of future shock. Retro-innovation trend is emerging against an accelerating backdrop of “datafication”. New products are designed to connect customers with the past in ways that are nostalgic, interactive and environmental. CSR thanks to the retroinnovation encourages has a positive impact on the all stakeholders and eliminates the future shock.
{"title":"Retro-Innovation and Corporate Social Responsibility","authors":"E. Loučanová, J. Parobek, M. Kalamárová","doi":"10.1515/sues-2015-0023","DOIUrl":"https://doi.org/10.1515/sues-2015-0023","url":null,"abstract":"Abstract The paper deals with the retro-innovation and their importance to corporate social responsibility (CSR). Corporate social responsibility is a process with the aim to encourage a positive impact through activities on the environment, consumers, employees, communities, and all other stakeholders of the public sphere. The accelerated rate of technological and social change influences on the society. The main social problems are symptoms of future shock. Retro-innovation trend is emerging against an accelerating backdrop of “datafication”. New products are designed to connect customers with the past in ways that are nostalgic, interactive and environmental. CSR thanks to the retroinnovation encourages has a positive impact on the all stakeholders and eliminates the future shock.","PeriodicalId":40730,"journal":{"name":"Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice","volume":"25 1","pages":"1 - 10"},"PeriodicalIF":1.4,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67317088","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}
Abstract On the last decades the accounting system haven‘t been able to follow the dynamics of the economic systems generated by the globalization process. In order to reduce the lag between the demand of financial information and the offer of financial information, IASB has started numerous initiatives aiming the increase on the quality of the financial information. Among the current list of current IASB major projects there is also the project of revising the actual conceptual framework for financial reporting. This study is designed to give some directions that will be considered on the exposure draft of this project, analyzing the comment letters submitted by the members of ASAF and the Big4 as well. The study reveals the increasing importance the preparers and users give to the disclosures included on the notes to the primary financial statements. Moreover, on this study we emphasize several challenges that IASB has to face on issuing the exposure draft for this important project. Some of the main challenges refer to the narrow scope of the financial statements, the criteria used on classification, aggregation and offsetting, or the use of the materiality concept
{"title":"Standard-Setters Versus Big4 Opinion, Concerning Iasb Revision Project of the Conceptual Framework for Financial Reporting. the Case of Presentation and Disclosures Chapter","authors":"Valentin Burca, D. Mates, Adriana Pușcaș","doi":"10.1515/sues-2015-0014","DOIUrl":"https://doi.org/10.1515/sues-2015-0014","url":null,"abstract":"Abstract On the last decades the accounting system haven‘t been able to follow the dynamics of the economic systems generated by the globalization process. In order to reduce the lag between the demand of financial information and the offer of financial information, IASB has started numerous initiatives aiming the increase on the quality of the financial information. Among the current list of current IASB major projects there is also the project of revising the actual conceptual framework for financial reporting. This study is designed to give some directions that will be considered on the exposure draft of this project, analyzing the comment letters submitted by the members of ASAF and the Big4 as well. The study reveals the increasing importance the preparers and users give to the disclosures included on the notes to the primary financial statements. Moreover, on this study we emphasize several challenges that IASB has to face on issuing the exposure draft for this important project. Some of the main challenges refer to the narrow scope of the financial statements, the criteria used on classification, aggregation and offsetting, or the use of the materiality concept","PeriodicalId":40730,"journal":{"name":"Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice","volume":"25 1","pages":"107 - 81"},"PeriodicalIF":1.4,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67317074","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}
Abstract Organizational networking refers to firms‘ behaviours as activities, routines, practices which enable an organization to make sense of and capitalize on their networks of direct and indirect business relationships. The relationships are more important today when the business environment is more competitive. The firms can develop their organizational networking strategies by developing their network capability which refers to its ability to build, handle and exploit relationships. These capabilities are included in a complex configuration with other capabilities and competencies. The aim of this paper is to explore how network capabilities are structured and we tried to understand how they could be improved in order to obtain higher performance. Achieving a good network position that allows firms to make use of business opportunities is a main strategic aim of firms
{"title":"Understanding the Relationship Between Organizational Networking and Network Capability","authors":"R. Hutu","doi":"10.1515/sues-2015-0012","DOIUrl":"https://doi.org/10.1515/sues-2015-0012","url":null,"abstract":"Abstract Organizational networking refers to firms‘ behaviours as activities, routines, practices which enable an organization to make sense of and capitalize on their networks of direct and indirect business relationships. The relationships are more important today when the business environment is more competitive. The firms can develop their organizational networking strategies by developing their network capability which refers to its ability to build, handle and exploit relationships. These capabilities are included in a complex configuration with other capabilities and competencies. The aim of this paper is to explore how network capabilities are structured and we tried to understand how they could be improved in order to obtain higher performance. Achieving a good network position that allows firms to make use of business opportunities is a main strategic aim of firms","PeriodicalId":40730,"journal":{"name":"Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice","volume":"25 1","pages":"54 - 62"},"PeriodicalIF":1.4,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1515/sues-2015-0012","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67316789","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}
Abstract In the context of the development of information, the main role of financial reporting is threatened by alternative sources of information that users use. However, the main source of information for decision-makers remain the accounting information relaxed from synthesis financial reporting, because the legal framework prescribes mandatory minimum information and a set of quality certification mechanisms thereof. As a starting point in our research we used relevant studies from the scientific literature regarding the understanding of the accounting information in financial reporting. We specify that many authors place the accounting information in the perimeter of the objectivity and the accuracy, which is essential in making economic decisions by the leadership. Thus, in support of decisionmakers, accountants apply professional judgment (judgment of International Financial Reporting Standards), taking decisions in terms of the use of accounting treatments to achieve a quality of financial reporting information. The contents of the article have been reported not only attributes on accounting information provided by IFRS, but also aspects of US GAAP regarding financial reporting, presenting the differentiation between the two accounting referential. We note that the accounting information can be the best friend of actual and potential investors if used properly understood
{"title":"Essential Attributes of the Accounting Information in Applying The Financial Reporting Differences Between Ifrs and us Gaap","authors":"I. Herbei","doi":"10.1515/sues-2015-0003","DOIUrl":"https://doi.org/10.1515/sues-2015-0003","url":null,"abstract":"Abstract In the context of the development of information, the main role of financial reporting is threatened by alternative sources of information that users use. However, the main source of information for decision-makers remain the accounting information relaxed from synthesis financial reporting, because the legal framework prescribes mandatory minimum information and a set of quality certification mechanisms thereof. As a starting point in our research we used relevant studies from the scientific literature regarding the understanding of the accounting information in financial reporting. We specify that many authors place the accounting information in the perimeter of the objectivity and the accuracy, which is essential in making economic decisions by the leadership. Thus, in support of decisionmakers, accountants apply professional judgment (judgment of International Financial Reporting Standards), taking decisions in terms of the use of accounting treatments to achieve a quality of financial reporting information. The contents of the article have been reported not only attributes on accounting information provided by IFRS, but also aspects of US GAAP regarding financial reporting, presenting the differentiation between the two accounting referential. We note that the accounting information can be the best friend of actual and potential investors if used properly understood","PeriodicalId":40730,"journal":{"name":"Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice","volume":"25 1","pages":"26 - 39"},"PeriodicalIF":1.4,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1515/sues-2015-0003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67316837","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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