Browsing: 2015

Introduction. Tax healthcare fraud and tax evasion affects us all. It occurs within a country and across countries both within the EU, USA and globally. That is why a single country cannot solve the problem on its own. The EU and Member States need to work more together and internationally to combat the problem at home and abroad.

Aim of the study. This paper aims to highlight that open dialogue involving the European Commission, stakeholders and interested parties helps ensure that existing rules and proposals for new rules are designed to keep pace with the reality of rapid change. This dialogue helps to achieve the regulatory efficiency we need to foster best administrative and legislative practice tailored to meet the needs of business in the European Union in the third millennium.
Keywords: Tax fraud, tax evasion, healthcare, white-collar crime, examples

Introduction. In the years after the global financial crisis, central banks have undergone to a tremendous pressure from financial markets, from the real economy, but also from the population and politicians. Each part is interrelated with each other, but is in different positions in terms of the influence exerted on the other, in terms of the means and instruments through which their interest must prevail against the other parties. In this context, the leadership of a central bank is the key to the proper functioning of a central bank and also to its effectiveness and efficiency.

Aim of the study. Based on the central bank functions and on some important principles of decision and action, such as independence, transparency and accountability, the leaders of the central banks should provide guidance for the national economy in turbulent times. As a result, the main focus must be concentrate on aspects like: monitoring policy performance, monitoring efficiency of resources, setting functional goals, managing capital adequacy, balance sheet and liquidity, awareness of external perceptions and reputational risks, ensuring good institutional governance.

Keywords: central bank functions, policy formulation and decisions, effectiveness and efficiency of institutional governance, anticipating and avert new challenges, accountability and transparency
JEL Classification: E50, E52, G20, G28

Introduction. New business models no longer rely on expectations of increased consumption, but rewarding the saving of resources and penalizing the waste of them. Businesses based on stable cash-flows rather than speculative businesses are the ones that survive in times of crisis. The current economic environment is characterized by several features, namely: consumers are more careful with spending and seek substitutes for expensive products; economic downturn trend creates the need for new products and services such as adult education or corporate data security; consumers are looking for and choose products that provide the best value for the money spent on them.

Aim of the study. Economic and financial failure of many Romanian companies has been highlighted in recent years by the evolution of their insolvency, as emphasized the research leads by Coface Romania: the coverage of deteriorating equity was made by attracting additional debt; attracting capital was made especially over short terms with the suppliers credit; more than half of long-term investments were unprofitable; constant increase of the average day’s sales in receivables showed an inadequate policy of commercial risk. In this context, it is important to reveal how leadership styles applied in Romanian companies has led to the development and worsening of their financial problems. The main issues relate to selective rotation pay providers according to the volume of transactions, business relations history, future interests or, simply, bargaining power and importance of each supplier.
Keywords: leadership styles, leader’s personality, aims of the leader, relations with followers, leader’s behaviour, organizational culture
JEL Classification: G30, G32, G35

Introduction. It is extremely important that in the case of supplying public services of general economic interest, the institutions should understand the consumers’ desires and should make sure that supplying these services in the limits considered to be normal improves the consumers’ perception. The importance of services’ quality satisfies or not the citizen, satisfaction which is based on the identification and classification of attributes that help to a better understanding of perception, which will lead to the increase of users’ satisfaction.

Aim of the study. This paper emphasizes a study on the relevance of the basic attributes, according to consumers, of public services supply in Focșani, using the results of practical – theoretical research done with Serqual model.
Keywords: Serqual model, the public services, the consumer perceptions, the citizen satisfaction
JEL Classification: D12, L32,L95, P46

Introduction. Improving education has been and continues to be a necessary condition in any society. Education contributes to increase the level of civilization, to develop the individual personality, but also to increase the level of the economic development. Organization and subsequent reorganization of the Romanian education system has been pursuing desiring to adapt better it better to the labor market needs and to adapt it to the international education system.

Aim of the study. The management strategies which are applied in this area should be considered adapting it to the domestic and international labor market conditions to the new education methods and techniques, used at the international level. The new trends desiring to transform the economy into a green economy require increased investments in education, in order to train the specialists in new green areas.
Keywords: education, management of education, economic development, labor market, green economy.
JEL Classification: A20, B25, F69, G23, I21, I22, I23, I25, J21, J24, O34, O43.

Introduction. Agriculture is one of the most important economic activities in each country or area, as it is in close correlation with all other the other economic activities, in a whole which must be structured so as to achieve a more efficient planning and organization of the territory. The practice of a traditional agriculture, based on industrialization, affects the natural environment through emissions of pollutants, waste and deforestation which together affects biodiversity. Green Agriculture suppose to empower managers to widespread the use of fertilizers, to improve the crop rotation, to realize a more efficient water consumption, to improve the storage methods and the supply chain of products.

Aim of the study. Agricultural policies are closely interrelated with environmental policies as agricultural activities have a considerable influence on the environment. The efficiency of agricultural policies is reflected in monetary transfers between agriculture and other economic sectors, in the costs due to the reallocation of the resources between different agricultural and non-agricultural activities and in the realized gains. Currently there is a constant concern of the governments for the transition to a green agriculture, and most countries recognize the importance of achieving sustainable economic development.
Keywords: green agriculture, traditional agriculture, innovations, food and agricultural policy, subsidies, taxes.
JEL Classification: H23, K22, O21, Q11, Q12, Q13, Q17, Q18, R14

Introduction. Currently, management and leadership are considered processes of influencing activities at a managerial and organizational level. Management implies the existence of individuals or groups of individuals who develop managerial activities. Leadership is a managerial process that aims to influence interpersonal relationships between team members due to the application of management functions.

Aim of the study. This paper aims to highlight some relevant features that define the concepts of management and leadership in a contemporary context. The main objectives of the study are: 1). presenting the main concepts of management and leadership; 2). analysing the role of leaders and managers in an organization; 3). highlighting main forms of manifestations of management performance; 4).presenting main influences of public management and leadership in the management of public organization. Leadership is not only a specific part of management, but also a state of mind, which creates an adequate framework for the manifestation of creativity and performance of a team led by a good leader in order for its members to succeed professionally and to achieve performance at an organizational level.
Keywords: management, leadership, managerial performance, motivation, competitiveness
JEL Classification: M31

Introduction. EU’ s 2020 strategy is to integrate creativity, innovation and entrepreneurship in the school curriculum by proposing a set of actions implying all students in entrepreneurial activity with a view to devoping theirs skills needed in business market. Governments should revise the legislation in force by eliminating existing administrative barriers and supporting entrepreneurs in crucial stages of the life cycle of a business; The links between schools, universities and business area should be strengthened in oreder to achieve aims proposed by EU’ s 2020 strategy.

Aim of the study. This paper aims to highlight that entrepreneurial education has an important role in the educational system, having a strong applicative character, as it does emphasize the size of the student’s personality formation act. The purpose of the entrepreneurial education is to promote students’ innovation spirit.
Keywords: strategy, entrepreneurship, students, education, business market, economic growth, market dynamics.
JEL Classification: A2, A3, M1.

Introduction. Contemporary organizations need to understand the meaning of change and to tackle it as a source for improving processes and activities, aiming at increasing the performance and competitiveness.

Aim of the study. The paper presents approaches to organizational change and highlights the fundamental objectives which the organizations set for themselves by designing and implementing organizational change programs. The conceptual framework of the change management is defined and the stages of the change management process are presented. In the final part of the paper the problem of resistance to change is highlighted by explaining the content of the stages that employees go through in the process of adapting to change within organizations.
Keywords: organizational change, change management, resistance to change, objectives, competitiveness.
JEL Classification: M10, M12, L21.

Introduction. In time, management proved to be determinant for progress, including for the higher education institutions from Romania. The management in higher education institutions is grounded by the principles that govern education, among which the academic autonomy, a principle newly introduced in post-1989 Romanian legislation that gives to the academic institutions the right to manage their own human and material resources, to establish their mission and their own institutional strategy.
The manager of the academic institution is the chancellor, his responsibilities being specified both in the Law of National Education no. 1/2011 and the internal juridical documents of the higher education institutions, such as the Academic Charta.

Aim of the study. This paper aims to highlight that thechancellor carries out the management of the institution, apart from the didactic and scientific research activity, in accordance with the prerogatives conferred by the law, using his abilities of a leader in the process of academic managing.
Keywords: management, higher education institutions, academic autonomy, Romania, leadership, legislation.