Browsing: 2018, Vol. 28, Issue 2, December

Introduction. In the multitude of methods and procedures for initiating and implementing new businesses over the past decade, the Lean Start Up methodology also follows the research conducted by IT entrepreneur Eric Ries from 2008. The Romanian economic context after the effects of the international financial crisis revealed an increasing trend, albeit variable, in terms of economic growth and the development of new business and entrepreneurial initiatives. This article aims to highlight the possible impact of the Lean Start Up methodology on entrepreneurial thinking and practice in Romania, both at the beginning of the road and in its continuous evolution.

Aim of the study. The paper first performs a research on specialized scientific literature, then focus on the presentation of the Laen Start Up methodology, on the advantages and limitations of the method in question, and on the implications of its use in Romania. The results of the research result in highlighting a number of possible guidelines and guidelines to follow regarding the application of the method to the newly established enterprises in Romania.
Keywords: Lean Start Up methodology, entrepreneurship, business model, startup, innovation-accounting
JEL Classification: M13, M16, M53, O31

Introduction. The sustainable management it is very important, especially nowadays, when progress made as a result of the recent industrial revolutions allow to change the vision and the economic behavior in order to increase the economic efficiency. The sustainable management in the field of the buildings is particularly important because buildings have a major contribution to the greenhouse gas emissions, to the solid municipal caves and to the water consumption and also because the individuals spend a great part of their time indoors.

Aim of the study. In recent years, we can observe a worldwide preference for the green buildings, both for new buildings and for converted traditional old buildings, demonstrated by the numerous regulations in financial and legislation fields and thanks to the advantages that they bring to the inhabitants, to the owners, to the developers and entrepreneurs and to the State. Thanks to the last Industrial Revolutions, we are allow to use new equipment and products inside buildings, to transform their appearance or shape, their utility and their functionality, so they are more environmentally friendly and healthier.
Keywords: sustainable management, green building, energy consumption, modern materials, certification.
JEL Classification: A13, D19, D24, E29, E61, E62, F35, H 21, H 22, I15, I38, O12, O15, O16

Introduction. From methodological point of view, I will use the System Theory and the instrument of logical analysis. Firstly, I will define the concept of system and institutional system, using the method of sufficiency predicates-logical analysis. Secondly, I will design a logical model for describing Institutional System of European Union.

Aim of the study. The present paper aims to analyse, using logical analysis, the institutional system of European Union. The purpose of the paper is to provide a logical model for the institutional system of European Union.
Keywords: system; institutional system; Lisbon Treaty; European Union; logical analysis.
JEL Classification: F49, O43, R11

Introduction. Entrepreneurship is the soul of any economy and is based on the ability of entrepreneurs to combine the resources they have to create and maintain a business that generates profit. An essential element for entrepreneurial decisions is information. Accounting is one of the most important sources of information that can influence management choices about their business development strategies and the exploitation of the investment opportunities they identified in the market. A quality accounting information accurately reflects economic reality and can lead to better risk management for the entrepreneurs in a competitive and continuously developing economy. Romanian accounting professionals are often victims of a fiscal stance in addressing economic transactions, caused on the one hand by the interests of the entrepreneurs in reducing tax burden and on the other hand, by the existence of an unstable and complicated tax legislation.

Aim of the study. Through this paper our intention is to analyze the impact of the fiscal accounting on the quality of the information provided by the financial statements and implicitly on the entrepreneurial decisions which are based on this information, as well as to identify possibilities to restore the role of accounting for mirroring the reality of the business environment.
Keywords: accounting data, economic substance, entrepreneurial decisions, financial statements, fiscality
JEL Classification: M41, K34

Introduction. A study is being conducted using the data provided by the European Bank for Reconstruction and Development through the Business Environment and Enterprise Performance Survey (BEEPS) database for Romania in the year 2012. At industry level, companies’ innovative behavior is unclear, but after grouping them into low-tech and high-tech industries, results have become more robust, respectively, in high-tech industries, there is an average of more product or process innovations. An interesting observation is that the percentage of adopting organizational innovations remains constant for both low-tech and high-tech industries. An interpretation related to the long term competitive innovative behavior is that by product and process innovation, the firm has a strategic vision and will have a constant process of structural organization.

Aim of the study. The aim of this article is to study the relationship between the type of industry and the rate of adoption of product innovation, process innovation and organizational innovation. In the traditional approach, being innovative is only effective in the short run because competition will begin to imitate that innovation. In an alternative approach, there is a distinction between innovative and non-innovative firms. We tried to capture this process by making two groups of industries: low-tech industries and high-tech industries. If they seek to be competitive in the long run, innovative firms are strategically proposing to adopt new technologies and to innovate in product, process or internally in the organization.
Keywords: product innovation, process innovation, organizational innovation, low-tech, high-tech.
JEL Classification: L0, O3, M2

Introduction. Since museums are community focused, they play an important social role acting as a cohesion factor and therefore generate social value. On the other hand, museums educate the public, therefore in a broad sense, they have a public mission which is valuable by definition. While monetary gains are measurable and becoming more important, we argue that social cohesion and museums’ commitment to communities should prevail, as museums are creators of cultural capital and individual and collective meaning. Finally, some related discussions and future directions of research are proposed.

Aim of the study. In this paper we discuss museums as cultural institutions, as important part of cultural heritage and creators of cultural capital. Museums are also credible economic actors: they generate revenue and, in many ways, they behave like a for-profit organization. We discuss the economics of museums in terms of supply, demand, competition on the marketplace and output.
Keywords: cultural heritage, museums, economic value
JEL Classification: Z11, Z32, M20

Introduction. When coming about making decisions, individuals endeavour to correctly address issues and to choose the optimum variant among the available ones. Often, the decisional process is made based on the decision-maker philosophy, intuition and/or experience. Depending on the rapidity with which the decision should be made, and on the style of the one adopting it, such process might involve one or many individuals, the latter laying the grounds, via the miscellaneous ideas considered, in providing better results. But in any circumstances, especially in cases where we talk about managerial decisions, if the scientific approach is not effectively involved in the decisional process, the outcomes are less likely to be the most desirable ones.

Aim of the study. Operational research proves to represent, in these circumstances, one of the key instruments in supporting efficient decision-making, it providing the entitled entities with a series of analytical methods and techniques, such as those related to mathematical optimisation, simulations, neural network, game theory and many others, all of them extremely useful for efficiently achieving the established goals.
Keywords: operational research, management science, decision-making instrument, analytical methods, optimisation
JEL Classification: C18, C44, D81

Introduction. Given that organizational development is achieved through the design and implementation of some change projects, several representative models of organizational change developed over time by recognized personalities in the field of change management are presented and analyzed. Based on the analysis of these models, the paper proposes a model of organizational change applicable to companies operating in the contemporary business environment.

Aim of the study. Organizational development is influenced by the continuous improvement of the processes and activities carried out and, implicitly, of the results obtained. In this context, this paper offers a perspective on organizational development by exposing some reference approaches from specialized literature, highlighting the “management system – strategy – organizational culture” trinomial.
Keywords: organization, organizational development, change, change model.
JEL Classification: M10, M21, L21, O21.

Introduction. Trends of global market evolution have influenced the emergence and development of clusters which are very well structured and, at the level of companies, they have encouraged the development of individual and professional networking processes. Networking thus becomes a resource that represents an opportunity offering potential organisational benefits, while being a process in which management principles and organisational communication elements are found.

Aim of the study. As a process, management aims at achieving the organisational objectives by using limited resources and by guiding systems within the context of a dynamic environment.
Keywords: networking, management, branding, planning.

Introduction. Recent research on highlighting the influence of tourism on the economies, societies and culture of various countries stipulate that it should be encouraged, even if there are notices some cases which result in the exploitation by rich countries, issuing tourist resources of the receiving countries, thus claiming a review of the terms to perform the tourist exchanges. At the level of the economy of a country, the effects of tourism are analyzed in general, starting from their connection with the objectives of the entire economic system. The interdependence between the development of the tourism and the economic growth is natural as it triggers the demand for goods and services which would not have been produced or delivered otherwise.

Aim of the study. The authors aim in this paper to identify the possibilities to improve the tourist activity by measuring indicators.
Keywords: entrepreneurship, tourism