Carmen Cretu - Academia.edu (original) (raw)

Papers by Carmen Cretu

Economic Research-Ekonomska Istraživanja, 2015

The global issues related to greenhouse emissions put pressure on decision-makers to include the ... more The global issues related to greenhouse emissions put pressure on decision-makers to include the environment in their priorities. Decision-makers around the world seek to assess their nation's ecological footprint and discover methods to improve it. Governments must find ways to achieve the national targets and improve environment quality. It is widely known that one of the major polluting sources today is the urban agglomeration of tvehicles. This is the main reason for European policies regarding the renewal of a national automotive fleet and taxation per emissions volume. Our study assesses whether there is any significant correlation between the Junk programme's direct effects (volume of scrapping) and the measure of national vehicles fleet renewal, and if so we wish to deploy a general model describing the correlation. If the evaluation results show no significant correlation we may assume there are public policy flaws to be investigated in future research. Also we bear in mind the indirect but affirmed target: environmental health improvementthe reduction of greenhouse emissions. Given the fact there are only a few studies regarding the Romanian case, the research may constitute a basis for future developments.

The Lancet. Infectious diseases, Jan 21, 2018

Cystic echinococcosis is a neglected zoonotic infection that is distributed worldwide and priorit... more Cystic echinococcosis is a neglected zoonotic infection that is distributed worldwide and prioritised by WHO for control efforts. The burden of human cystic echinococcosis is poorly understood in most endemic regions, including eastern Europe. We aimed to estimate the prevalence of abdominal cystic echinococcosis in rural areas of Bulgaria, Romania, and Turkey. We did a cross-sectional ultrasound-based survey that recruited volunteers from 50 villages in rural areas of Bulgaria, Romania, and Turkey. These villages were in provinces with annual hospital incidence of cystic echinococcosis within the mid-range for the respective countries. All people who attended a session were allowed to participate if they agreed to be screened. Abdominal ultrasound screening sessions were hosted in public community structures such as community halls, primary health-care centres, schools, and mosques. Lesions were classified using an adapted WHO classification. We reported the prevalence of abdominal...

Sustainability, 2021

This study aimed to explore the perceptions of tourists regarding traveling for recreational or l... more This study aimed to explore the perceptions of tourists regarding traveling for recreational or leisure purposes in times of health crisis. All areas of activity have been affected by the pandemic caused by the SARS-CoV-2 coronavirus (associated with a disease called COVID-19), and all countries are experiencing health crises. The tourism industry, together with its associated fields, experienced a decline during this period that is still difficult to assess. This study examined intentions to travel in the current conditions imposed by the health crisis. Various measures have been recommended or imposed by governments to control the spread of COVID-19. Travel has been significantly influenced by such measures. However, people have various travel needs, from shopping to work and leisure to exploration. The data were collected through an online questionnaire survey addressed to the active population in Romania. The application of this questionnaire coincided with the third wave of SAR...

Balanced Scorecard (BSC) is used to achieve an operational strategic vision at all levels of the ... more Balanced Scorecard (BSC) is used to achieve an operational strategic vision at all levels of the organization regarding issues related to performance, strategy, communication, resource allocation, decision-making and competitiveness. BSC was created to restrict the limits of traditional financial and management tools and ensure unity of vision and long-term action in an organization. The main advantage of the method consists in guiding managers and departments, human resources, technological and financial resources towards the strategy of the organization. Unfortunately BSC is mainly used in private companies, because high costs and lack of specialists pose a real obstacle in implementing this instrument in public institutions. Our arguments attempts to show that the Balanced Scorecard can be the most appropriate among all the management tools for the public sector.

Benchmarking (also "best practice benchmarking" or "process benchmarking") is... more Benchmarking (also "best practice benchmarking" or "process benchmarking") is a process used in management and particularly strategic management, in which organizations evaluate various aspects of their processes in relation to best practice, usually within their own sector. This then allows organizations to develop plans on how to adopt such best practice, usually with the aim of increasing some aspect of performance. Benchmarking may be a one-off event, but is often treated as a continuous process in which organizations continually seek to challenge their practices.

The Journal of Accounting and Management, 2015

VAT is one of the most important taxes in the Romanian fiscal system, both as a public revenues s... more VAT is one of the most important taxes in the Romanian fiscal system, both as a public revenues source and a tax evasion issue. Given its social impact it was at times a subject of political and social debate, being at the same time a tool to control the consumption levels. The paper’s aim is to describe the accounting treatment regarding the VAT in Romania. We discuss both accounting and fiscal issues regarding VAT.

Eirp Proceedings, Jul 28, 2011

Eirp Proceedings, Nov 7, 2012

RNAO news

In the economic activity of any organization may appear times difficult to avoid and overcome, wh... more In the economic activity of any organization may appear times difficult to avoid and overcome, which may lead to the insolvency and ultimately bankruptcy. The many factors that generate business risk determines its manifestation in various forms such as market risk, economic risk, financial risk, risk of technological change, currency risk or bankruptcy risk. The purpose of risk analysis in organizations is revealing the factors acting on these types of risks, the size of their influence on the variability of results under the organization structure, reserves and measures to reduce and thus eliminate the risk. Proper financial planning is the key to success of any business presenting risks, and its absence is a key element in the failure of many economic organizations.

Due to the specific public institutions to operate within unproductive area, financial planning i... more Due to the specific public institutions to operate within unproductive area, financial planning is primarily to determine the need for financial resources they need in the future. This is done by issuing revenue and expenditure budgets. The public budget is an important management tool for programming and control, which in financial expression, provide sizing objectives, costs, actions can be funded from revenue expected to be achieved, but also evaluate the results and their economic efficiency. Budgeting is not only preparing financial document, but the stage of determining the link between mobilizing funds and goals and objectives requiring by the management team extensive and comprehensive analysis of what was and what going to happen.

Ceasing the existence of any company requires the performing of certain operations meant to put a... more Ceasing the existence of any company requires the performing of certain operations meant to put an end to firm activity and breaking off of its legal person status. These operations are directly connected to company’s liquidation procedures. For the company to perform its debt payment operations, it has to convert its possessions into money. Company liquidation, as a step subsequent

The activity of each entity, materialised in the actual administration of a business, stands for ... more The activity of each entity, materialised in the actual administration of a business, stands for using accounting information and techniques, i.e. it practically participate in making decisions. The calculation of costs is liable to provide decision – making information such as: setting up prices;planning of production programs; the choice between the firm output and the purchasing of commodities from third

Management decision must be based on relevant costs (costs that allow for the best measures for b... more Management decision must be based on relevant costs (costs that allow for the best measures for business management), recognized by their forecasting characteristics which records hidden or opportunity costs, social costs and outsourced costs. Correctly predicted a profit is to build costs for possible revenue. The cost is a sacrifice, resource consumption. Because decisions aimed at future activities, the management

SSRN Electronic Journal, 2008

Managerial accounting is a very useful tool in decision making given that managers need various i... more Managerial accounting is a very useful tool in decision making given that managers need various information about the evolution of the economic within organizations they lead, from detailed knowledge of costs and to modeling the behavior of decision makers. Managerial accounting has therefore become an integral part of the management process by providing critical information for managers who must plan, supervise and decide in a changing business environment, highly competitive, characterized by imperfect information, disparate objectives and control problems within the organization.

EIRP Proceedings, 2011

Abstract: Public debt management is a process closely linked and dependent on monetary policy and... more Abstract: Public debt management is a process closely linked and dependent on monetary policy and budget. In this context, analysis of government debt portfolio should be made taking into account the macroeconomic developments and projections (economic growth, inflation ...

EIRP …, 2011

Abstract: The International Public Sector Ac accounting reform. Problems arising in the multiple ... more Abstract: The International Public Sector Ac accounting reform. Problems arising in the multiple and not easy to prove their usefulne the countries' agreement to accept and adop complex process of aggregating data to form the financial statements differ by type of insti and business ...

The approach of the Romanian public accounting change is determined mainly by the EU accession pr... more The approach of the Romanian public accounting change is determined mainly by the EU accession process, namely the need for convergence with the accounting system specific economic entities. Assessing the need for harmonization and convergence in the accounts of public institutions - giving rise to increasing valence information, management and vital decision-making to raise awareness of institution cost structure and their characteristics - is the focus of our study. Need of accession of all accounting systems to a common system is a process which is done through the international accounting standardization and will ultimately allow overcoming obstacles in terms of international comparisons.

Although it is more than a decade since the elaboration of the first public accounting standards,... more Although it is more than a decade since the elaboration of the first public accounting standards, countries are still reluctant to adopt them, preferring rather an adaptation of national legislation with the provisions IPSASs. Concerns about the necessity and usefulness of the application of International Public Sector Accounting Standards are due to economic influences, cultural, social, which made their mark