Author: Adina Maria Moțica

Introduction. Treatment tourism is a specific form of leisure treatment, that has increased due to certain illnesses, stress and professional illnesses. Because of this, treatment tourism is tied to many resorts known for their therapeutically properties, their mineral and thermal waters, muds, moffetes, that are situated in an exemption climate. It is also the reason why it is one of the most constant forms of tourism, with a relatively stable clientele, which contributes to the increase of the coefficients of the use of the accommodation capacity and to the achievement of increased average daily /tourist revenue. In years to come, this form of tourism will become even bigger, constituting one of the biggest sources of income, especially for our country, one of the wealthiest countries in balneoclimatic resources in Europe. The main natural cure factors contributing to the development of spa tourism are: climate, mineral waters, mud and therapeutic gases (mofettes), therapeutic lakes, bottling waters etc.

Aim of the study. Since antiquity, balneal treatments have occupied a place in the therapeutic arsenal of both “academic” and traditional medicine. Passing of time and technological progress in the field of medical sciences have failed to diminish the significance of balneotherapy.
Keywords: tourism, spa potential, therapy, resorts

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. 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

Introduction. One of the goals of the national development policy is to support the sustainable economic and social growth of regions territorially balanced in Romania, in order to reduce economic and social inequalities among regions. The presence of multiple functional links in regional economy among processes being variable in time and space leads to the use of panel data models. Such models include regression equations where one uses series that are a combination of time series and cross-sectional data series.

Aim of the study. This paper presents theoretically the main elements of panel data analysis.
Keywords: regional development; sustainable development; panel data models