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USING THE REGRESSION MODEL IN THE ANALYSIS OF THE CORRELATION BETWEEN THE GROSS DOMESTIC PRODUCT AND DEFENCE EXPENDITURES, IN NATO MEMBER STATES 运用回归模型分析了北约成员国国内生产总值与国防开支的相关性
Pub Date : 2021-12-30 DOI: 10.56043/reveco-2021-0042
N. Balteș, A. Huseraș
In this paper we propose to highlight correlation between the variables GDP and defence spending, using the linear regression model. It was observed, through the analysis of the literature, that one of the most important factors, influencing defense spending, is the GDP of the states. Thus, the objective of the study, is to try to get information about the ability of the economy (represented by GDP) to influence defense spending, in NATO member states. In the econometric model, the value of the dependency coefficient is expected to be very high and positive. The data from the Database were collected from the official sites.
在本文中,我们建议使用线性回归模型来突出变量GDP与国防开支之间的相关性。通过对文献的分析可以发现,影响国防开支的最重要因素之一是各州的GDP。因此,本研究的目的是试图获得有关北约成员国经济(以GDP为代表)影响国防开支能力的信息。在计量经济模型中,期望依赖系数的值非常高且为正。数据库中的数据是从官方网站收集的。
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引用次数: 0
TOURISM – A GLOBAL CHALLENGED INDUSTRY DURING COVID-19 PANDEMIC 旅游业——2019冠状病毒病大流行期间面临全球挑战的行业
Pub Date : 2021-12-30 DOI: 10.56043/reveco-2021-0065
Cosmin Tileagă
10% of the EU's Gross Domestic Product (GDP) is generated by the tourism industry. In some countries like Greece or Malta, tourism accounts for 20-25% of those countries' GDP. According to the EU Commission, Spain generated around 145 billion euros in the tourism sector, while German hotels and tour operators generate around 240 billion euros a year. The World Tourism Organization (UNWTO) estimates that during this coronavirus crisis, 96% of all tourist destinations in the world cannot be visited, thus calling for the restrictions to be ended as soon as possible in a coordinated global manner based on scientific health research. The economic situation of the tourism industry is catastrophic, not only in southern Europe along the Mediterranean Sea, but also in other parts of Europe, such as Germany. The tourism industry expects a drop of up to 70% in bookings this year. Meanwhile, the European Union (EU) Commission predicts that cruise companies will be the most affected with losses of up to 90%.
欧盟10%的国内生产总值(GDP)是由旅游业创造的。在一些国家,如希腊或马耳他,旅游业占这些国家GDP的20-25%。根据欧盟委员会的数据,西班牙旅游业每年创造约1450亿欧元的收入,而德国的酒店和旅行社每年创造约2400亿欧元的收入。世界旅游组织(UNWTO)估计,在此次冠状病毒危机期间,全球96%的旅游目的地无法前往,因此呼吁在科学卫生研究的基础上,以全球协调一致的方式尽快结束限制。旅游业的经济状况是灾难性的,不仅在地中海沿岸的南欧,而且在欧洲其他地区,如德国。旅游业预计今年的预订量将下降70%。与此同时,欧盟委员会预测邮轮公司将受到最大的影响,损失高达90%。
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引用次数: 0
REALITIES AND ACCOUNTING PERSPECTIVES IN ROMANIA REGARDING THE PRODUCTION OF FURNITURE 罗马尼亚关于家具生产的现实和会计观点
Pub Date : 2021-12-30 DOI: 10.56043/reveco-2021-0049
S. Deaconu, Sorin-Ciprian Teiuşan
This paper treats aspects concerning the evolution of turnover, costs and profitability in the furniture production sector. The purpose of the paper is to establish a certain link between the indicators presented in the financial statements prepared to the entities in the field of wood processing. In order to achieve such correlations, we will study the indicators of the Romanian entities whose object of activity is the production of furniture, with certain restrictions. The profitability of these types of entities has a sinuous aspect during the financial year, and expenditures on raw materials (timber, plywood) and consumables represent about 50% of sales in a given accounting period. The share of costs in sales made in a given period must not exceed 30% in this sector in order to ensure minimum profitability. We will use the case study method, the graphic method and other tools to highlight the evolution of turnover and costs in the field of wood processing. The study will be conducted on a number of approximately 2000 entities, regardless of whether they record a loss or profit for a given financial year. A specific aspect is the reverse charge operation that is used for the purchase of timber, as there are high tax risks in terms of value added tax. In this sense, we will provide excerpts from the VAT return and from the informative declaration regarding the deliveries / services and purchases made on the national territory. In this way we will present the correlations that must exist between the tax forms, as well as the existing correlations with the purchase journal and the sales journal. In the case of the furniture production sector, the stocks of finished products, raw materials and consumables are of particular importance, as their efficient management must be ensured.
本文研究了家具生产部门的营业额、成本和盈利能力的演变。本文件的目的是在向木材加工领域的实体编制的财务报表中所列各项指标之间建立某种联系。为了实现这种相关性,我们将研究罗马尼亚实体的指标,这些实体的活动对象是生产家具,但有一定的限制。这些类型的实体在财政年度的盈利能力有一个复杂的方面,原材料(木材,胶合板)和消耗品的支出在给定会计期间约占销售额的50%。为保证最低利润,该部门在一定时期内的销售成本份额不得超过30%。我们将使用案例研究法、图解法和其他工具来突出木材加工领域的营业额和成本的演变。这项研究将对大约2000个实体进行,无论它们在某一财政年度是亏损还是盈利。一个具体的方面是木材购买的反向收费操作,因为在增值税方面存在很高的税收风险。从这个意义上讲,我们将提供增值税申报表的摘录,以及关于在国家领土上进行的交付/服务和购买的信息声明。通过这种方式,我们将展示纳税表格之间必须存在的相关性,以及与购买日记账和销售日记账之间存在的相关性。就家具生产部门而言,成品、原材料和消耗品的库存特别重要,因为必须确保它们的有效管理。
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引用次数: 0
IS THE INNOVATIVE APPROACH OF DESIGN THINKING ALREADY BEING USED IN EDUCATION, IT AND BANKING? 设计思维的创新方法是否已经在教育、it和银行业得到应用?
Pub Date : 2021-12-30 DOI: 10.56043/reveco-2021-0055
Maria-Isadora Lazar, Cantemir Mihu, D. M. Sitea
All organizations encounter problems. All organizations are, at some point, in extreme situations, without knowing how to react. All organizations are looking for innovation and want to come up with something ingenious. But, actually, how can these problems be identified, defined and properly solved? Certainly, through design thinking. As a highly effective problem-solving approach, design thinking follows five significant steps, each one being presented in detail in the paper. This method can generate boundless success, yet it can also have no impact, if not exploited accordingly. Thus, in the current research paper, design thinking was linked to three different fields in Romania – education, IT and banking. The choice of education, IT and banking was made precisely due to the discrepancies between these sine-qua-non areas that cannot be excluded from the quotidian and that actively contribute to improving the quality of life. Altogether, the aim was to scrutinize how contrasting organizations consciously or unconsciously apply this innovative technique. Through a quantitative method of research, the degree of acceptability of the design thinking method was observed, but also the organizations’ effective ways for innovation. In this paper, it is identified to which extent solutions lead to or involve aspects of digitalization. Coronavirus pandemic led organizations to shift their processes into the online environment. In fact, during this period of time, organizations faced unprecedented problems that might be solved with the help of digitalization. In this regard, interconnecting digitalization with design thinking might be of real help, under the idea of innovation. The research outcomes reveal an accurate overview of the method use.
所有组织都会遇到问题。在某些时候,所有的组织都处于极端情况下,却不知道如何应对。所有的组织都在寻求创新,想要想出一些别出心裁的东西。但实际上,如何识别、定义并妥善解决这些问题呢?当然,通过设计思维。作为一种非常有效的解决问题的方法,设计思维遵循五个重要步骤,每一个都在论文中详细介绍。这种方法可以产生无限的成功,但如果不加以利用,它也可能没有任何影响。因此,在当前的研究论文中,设计思维与罗马尼亚的三个不同领域——教育、IT和银行联系在一起。之所以选择教育、信息技术和银行业,正是因为这些不可或缺的领域之间存在差异,这些领域既不能从日常生活中排除,又积极有助于提高生活质量。总的来说,我们的目的是仔细研究对比组织是如何有意识或无意识地应用这种创新技术的。通过定量的研究方法,观察了设计思维方法的可接受程度,以及组织进行创新的有效途径。本文确定了解决方案在多大程度上导致或涉及数字化的各个方面。冠状病毒大流行导致组织将其流程转移到在线环境中。事实上,在这段时间里,组织面临着前所未有的问题,这些问题可以通过数字化来解决。在这方面,在创新的理念下,将数字化与设计思维相结合可能会有真正的帮助。研究结果揭示了该方法使用的准确概述。
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引用次数: 0
LEGISLATIVE FRAMEWORK OF THE TAXATION SYSTEM - “THE MAIN PILLAR OF BUDGET REVENUES” 税收制度的立法框架——“预算收入的主要支柱”
Pub Date : 2021-12-30 DOI: 10.56043/reveco-2021-0046
L. Cristea, D. Ungureanu
In the context of a market economy, a direct intervention of that State is not possible, which is why leverage is used to facilitate the state influence on the economy. The purpose of the study will be based, mainly, on shaping the fiscal policies adopted in the European Union and Romania's alignment with it. The fiscal policy of the Member States of the European Union is an important point of the general policies at EU level. In order to achieve a climate of economic and financial stability, the fiscal sovereignty of the Member States needs to be aligned with the convergence criteria at European level. As tax revenues contribute significantly to the shape of the state budget, their change would have both positive and negative influences on the socio-economic situation in the country. . In order to understand the formation of the state budget, the research methodology will require a qualitative research. This will be done by highlighting the tax legislation applied at European level and by delimiting the main features of the tax system. The preliminary results of this study refer to the provision of a general framework on how to effectively manage the tax system by tax authorities, so that the fight against tax fraud, tax evasion can lead to economic and fiscal union. It was concluded that the main function of the European Union with regard to the tax system is different from that of national tax laws. It is intended to develop rules and principles that curb and limit the power of national systems, without providing alternative taxation models.
在市场经济的情况下,国家不可能直接干预,这就是为什么要利用杠杆来促进国家对经济的影响。这项研究的目的将主要基于制定欧盟所采取的财政政策以及罗马尼亚与欧盟的结盟。欧盟成员国的财政政策是欧盟总体政策的重要组成部分。为了实现经济和金融稳定的气氛,成员国的财政主权需要与欧洲一级的趋同标准保持一致。由于税收收入对国家预算的构成有重大贡献,税收收入的变化将对该国的社会经济状况产生积极和消极的影响。为了了解国家预算的形成,研究方法需要进行定性研究。这将通过突出在欧洲一级适用的税收立法和划定税收制度的主要特征来实现。本研究的初步结果是指提供一个关于税务机关如何有效管理税收系统的总体框架,以便打击税务欺诈,逃税可以导致经济和财政联盟。会议的结论是,欧洲联盟在税收制度方面的主要职能不同于各国的税收法律。它的目的是制定规则和原则,遏制和限制国家制度的权力,而不提供替代的税收模式。
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引用次数: 0
THE COMMUNICATION PROCESS WITHIN THE VACCINATION STRATEGY AGAINST COVID-19 IN ROMANIA. PARTICULARITIES AND SOLUTIONS WITH IMPACT ON THE ECONOMY AND SOCIETY 罗马尼亚COVID-19疫苗接种战略中的沟通过程。对经济和社会有影响的特殊性和解决方案
Pub Date : 2021-12-30 DOI: 10.56043/reveco-2021-0064
Sorin Terchilă
This research paper is mainly focused on analyzing and presenting the most important aspects and particularities of the communication process within the vaccination strategy against covid-19 in Romania. Also, it will analyse other communication campaigns initiated by international organizations and will identify solutions for development of the communication process. At the same time, it can be mentioned the bibliographic synthesis, comparative analysis of official documents and published studies, but also interviewing some persons specialized in the field of communication. Some preliminary results can be highlighted: communication campaigns generate major effects on citizens and decisively influence their behavior and decisions.
本研究论文主要侧重于分析和介绍罗马尼亚针对covid-19疫苗接种战略中沟通过程的最重要方面和特殊性。此外,它还将分析国际组织发起的其他宣传运动,并将确定发展宣传进程的解决办法。同时,可以提到书目综合,官方文件和已发表研究的比较分析,也可以采访一些专门从事传播领域的人士。可以强调一些初步结果:宣传活动对公民产生重大影响,并对他们的行为和决定产生决定性影响。
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引用次数: 0
THE IMPACT OF THE FIRST YEAR OF COVID-19 PANDEMIC ON ROMANIA’S ECONOMIC GROWTH COVID-19大流行第一年对罗马尼亚经济增长的影响
Pub Date : 2021-12-19 DOI: 10.56043/reveco-2021-0036
C. Popa
In Romania, the first case of Covid-19 was reported on February 26, 2020 and since then, nothing has been the same. The government implemented a range of measures to delay the spread of the virus, which severely impacted the economic activity. At the end of 2020, we had a very clear perspective of the total number of Covid-19 cases and the total number of deaths caused by the virus, but in this research, I want to highlight the impact of the first year of the pandemic on Romania`s economic growth.
在罗马尼亚,2020年2月26日报告了第一例Covid-19病例,从那时起,一切都不一样了。政府实施了一系列措施来延缓病毒的传播,这严重影响了经济活动。在2020年底,我们对Covid-19病例总数和由该病毒引起的死亡总数有了非常清晰的认识,但在这项研究中,我想强调大流行第一年对罗马尼亚经济增长的影响。
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引用次数: 0
RURAL POPULATION IN ROMANIA. TRAITS AND EVOLUTION: 2010-2020 罗马尼亚的农村人口。性状与进化:2010-2020年
Pub Date : 2021-12-19 DOI: 10.56043/reveco-2021-0037
Doris-Louise Popescu
In the context of a process of expanding urbanization, societies tend to reflect more on the role that rural space, including the rural population, will play in the future. To what extent will the rural area maintain its fundamental functions? To what extent will the rural population adapt to change and find its place in a world with a growing urban character? Things are even more complex in the case of Romania, for a long time our country being an agricultural one. Even at the present time, Romania disposes of a generous rural area and of a considerable rural population. Our study aims to capture the evolution of the rural population in the last decade, respectively to identify whether, compared to previous periods, the same trends have been maintained, and if there have been changes, to capture what those were.
在扩大城市化进程的背景下,社会倾向于更多地考虑农村空间,包括农村人口在未来将发挥的作用。农村将在多大程度上保持其基本功能?农村人口将在多大程度上适应变化,并在一个日益都市化的世界中找到自己的位置?罗马尼亚的情况更加复杂,长期以来我们的国家是一个农业国家。即使在目前,罗马尼亚也拥有大量的农村地区和相当多的农村人口。我们的研究旨在捕捉过去十年中农村人口的演变,分别确定与以前的时期相比,是否保持了相同的趋势,如果有变化,则捕捉这些变化是什么。
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引用次数: 0
THE NEW TOURIST’S PROFILE: SOME GENERAL CONSIDERATIONS 新游客简介:一些一般的考虑
Pub Date : 2021-12-19 DOI: 10.56043/reveco-2021-0032
Mihai Gabrie Cristian
People are a major factor of the tourism and hospitality industry. In a tourism industry, understanding how people acknowledge to a travel products and services can increase economic performance and commerce preferences. This article offer an overview of tourist profile in the context of IT&C development. The study highlights some consideration about “digital-free tourism” (DFT) that impact the personality of tourists. Encouraging a better comprehension of the role personality presents in the tourism industry may help contribute a further researched in the future.
人是旅游和酒店业的主要因素。在旅游业中,了解人们如何认可旅游产品和服务可以提高经济绩效和商业偏好。本文对信息技术发展背景下的旅游概况进行了概述。该研究强调了对“无数字旅游”(DFT)影响游客个性的一些考虑。鼓励人们更好地理解角色人格在旅游业中的表现,有助于未来的进一步研究。
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引用次数: 0
CAN BE COVID’19 CRISIS AN OPPORTUNITY FOR THE RENTAL APARTMENTS IN THEIR COMPETITION WITH THE HOTELS? 在与酒店的竞争中,新冠肺炎危机会成为租赁公寓的机会吗?
Pub Date : 2021-12-19 DOI: 10.56043/reveco-2021-0040
Dumitru Troanca
The field of hospitality is very dynamic, even if, some trends are difficult to change. Despite some strategic alliances were made by the large hoteliers, small accommodation units managed to retain to a certain extent an important part of the market. During the peak periods of the season, their role is an important one, because they take over the demand that remained unsatisfied by the big hoteliers. In the off-season, however, their lives are not easy. However, in certain specific situations, such as this health crisis, small hoteliers can take advantage of certain opportunities. Moreover, the COVID’19 crisis has upset an industry in which, even so, things were not very clear. If, in the first months of 2020, it seemed that the entire hotel industry will be affected equally, it later proved that those who adapt faster and take advantage of the opportunities offered by various decisions of the authorities, will have, at least in the short term, an advantage. This paper aims to study the way in which Romanian consumers will choose between classic accommodation in hotels and rental apartments in a daily basis. Since COVID’19 crisis will force the entire tourism industry to move from mass tourism to small groups tourism, we also aim to anticipate if this niche of accommodation in rental apartments will be capitalized.
酒店业是充满活力的,尽管有些趋势很难改变。尽管大型酒店经营者结成了一些战略联盟,但小型住宿单位仍在一定程度上保留了市场的重要组成部分。在旅游旺季,他们的作用非常重要,因为他们接管了大型酒店经营者未能满足的需求。然而,在淡季,他们的生活并不容易。然而,在某些特定情况下,比如这次健康危机,小型酒店经营者可以利用某些机会。此外,COVID - 19危机扰乱了一个行业,即便如此,情况也不太明朗。如果在2020年的头几个月里,整个酒店业似乎都会受到同样的影响,那么后来的事实证明,那些适应得更快并利用当局各种决策提供的机会的人,至少在短期内会有优势。本文旨在研究罗马尼亚消费者在日常生活中选择酒店和出租公寓之间的方式。由于2019冠状病毒病危机将迫使整个旅游业从大众旅游转向小团体旅游,我们还希望预测租赁公寓住宿的这一利基市场是否会得到利用。
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引用次数: 0
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Revista economica
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