Maria Criveanu - Academia.edu (original) (raw)

Papers by Maria Criveanu

Research paper thumbnail of Turning Crisis into a Sustainable Opportunity Regarding Demand for Training and New Skills in Labor Market: An Empirical Analysis of COVID-19 Pandemic and Skills Upgradation

Sustainability, Dec 14, 2022

This article is an open access article distributed under the terms and conditions of the Creative... more This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY

Research paper thumbnail of Analysing the Relationship Between the Organizational Culture Type and Risks

DOAJ (DOAJ: Directory of Open Access Journals), Oct 1, 2017

Modern studies regarding the employees' degree of satisfaction in what the work environment is co... more Modern studies regarding the employees' degree of satisfaction in what the work environment is concerned reveal a strong connection between the leadership style practiced by the manager and the achievements and the enthusiasm shown by the employees. Therefore, specialists have noticed that the motivational factors don't imply only material motivational factors, such as the salary, the work environment, but also a series of moral factors like the acknowledgement of one's merits, the appreciation of the effort invested (for example, being promoted in the company can validate the employees' competences) or the possibility that the employee has of organizing his/ her own activity. By this it is meant that the rigid and authoritarian figure of the leader should fade off, which on various occasions inhibits creativity or the employee's power of making a decision, by having damaging aftermaths concerning the level of performance or the quality of the products. In this respect, the study aims at an evaluation within a private company, in order to establish the kind of relationship between the two cultural dimensions concerning the human resources, i. e. the organizational leadership and the management of employees.

Research paper thumbnail of клиническая эффективность различных лекарственных форм метилпреднизолона ацепоната в лечении хронических воспалительных заболеваний кожи у детей

Общественная организация «Союз педиатров России», 2005

Research paper thumbnail of Examples Of Good Practice Needed In Implementation Of The European Funds

Annals - Economy Series, 2016

The main purpose of this study is to capture theoretically and practically the main issues in goo... more The main purpose of this study is to capture theoretically and practically the main issues in good practices that can underpin a better absorption of European funds in Romania. Also in this paper, we treated a number of issues related to cohesion policy, given that, as we all know, cohesion policy is an essential tool for investment, growth and jobs in EU level and for structural reforms in the Member States. Also, cohesion policy contributes to the Europe 2020 strategy for smart, sustainable and inclusive growth throughout the European Union. For example, the policy seeks to pursue the following goals: "Investment for growth and jobs" in Member States and regions, benefiting from contributions from all funds and "European territorial cooperation", benefiting from contributions from the ERDF. In essence, it works for the submission of examples of best practices encountered in countries with high degree of absorption of structural funds and that can be implemented in the Romanian legislation.

Research paper thumbnail of современные эмоленты в лечении профилактике и уходе за кожей у пациентов с атопическим дерматитом

Общество с ограниченной ответственностью «Педиатрия», 2012

Кафедра дерматовенерологии педиатрического факультета ГБОУ ВПО РНИМУ им. Н.И. Пирогова Минздравсо... more Кафедра дерматовенерологии педиатрического факультета ГБОУ ВПО РНИМУ им. Н.И. Пирогова Минздравсоцразвития России, Москва В статье представлены современные данные о нарушении кожного барьера у больных атопическим дерматитом. Обоснована необходимость включения очищающих, смягчающих и увлажняющих

Research paper thumbnail of Sustainable Tourism in the Current European Context

Managing Risk and Decision Making in Times of Economic Distress, Part B, 2022

Research paper thumbnail of Information – the Source of Managerial Performances and Competitive Advantages

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020

The information, as a strategic resource of the company, is present in all contemporary organizat... more The information, as a strategic resource of the company, is present in all contemporary organizations in the two plans: economic and managerial. The development of one's own perspective of approaching the informational problem is specific to the managerial science and practice; within it, the issues related to computer technology, as such, are not given priority, but those oriented towards its user - the information worker. Managers are not only the bearers of an important segment of information demand and beneficiaries of the outputs provided by the information system, but also information generators. That said, they remain, in essence and par excellence, information workers. The decision itself, as a finished product of the managerial activity, is an information entity invested with direct force.

Research paper thumbnail of The Importance of Organisational Culture in It Companies

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019

Ten years after the economic crisis that affected almost all economic sectors in our country, Rom... more Ten years after the economic crisis that affected almost all economic sectors in our country, Romania is facing a new crisis, i.e. the labour crisis, especially seen in the private environment, where more and more companies choose to shut down for these reasons. According to official data, Romania is the second country in the world in terms of migration, after Syria. Such a negative factor impacts the economy, as the latter can only develop with the help of labour, which, in this case, has become a very scarce and expensive resource. In this context, employers are affected by the fact that employees easily leave their jobs and cannot be replaced. This is why they are constantly searching for new ways to prevent such issues and try to find solutions to retain labour force. One of the most important issues to be considered refers to the notion of organisational culture, as this might be a key component differentiating between companies.

Research paper thumbnail of Worldwide and European Politics Concerning the Climate Changes

One of the major concerns of our century is represented by the climate changes, a reason for whic... more One of the major concerns of our century is represented by the climate changes, a reason for which immediate and correct measures should be taken for an efficient approach of this problem, concerning costs and respecting the principle of prudence. Studies made by experts in this field concerning the climate changes have shown that during the past years there have been recorded increases of global medium temperatures of water and ocean, an extensive melting of snow and ice, together with a global increase of sea level. The climate changes affect us all, not only at global level but also at national level. In Oltenia, there have been observed unspecific phenomena for the climate of this area: the increase of the frequency of some extreme values of temperature and precipitations, extremely intense rain on small areas with catastrophic effects, an increase in the frequency of flooding, the forming of the largest flood on the Danube in April-May 2006, the increase of the maximum annual f...

Research paper thumbnail of Operating the Integrated System of the Economical and Environmental System

Bulletin of University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca. Agriculture, 1970

In 2000, The Statistics Division of ONU (UNSD) published a new material: "Integrated Environmenta... more In 2000, The Statistics Division of ONU (UNSD) published a new material: "Integrated Environmental and Economic According-An Operational Manual" in collaboration with the Environment Program of ONU(UNEP) and " The Nairobi Group" set up by UNEP to stimulate the international activity in the domain of environmental accountancy and natural resources. The manual influences the procedure for restructuring of some conventional national accounts step by step. There are retained ten steps that describe the calculation way in physical and monetary expression of the data regarding the stocks and fluxes and present the adjusted indicators according criterions of environment-indicators "green". The ten steps stated in the manual for the calculation SICEM are: 1.Elaboration of the accounts or production and consume; 2.Identification and calculation of the protection expenses of the environment 3.Elaboration of the accounts for the produced natural actives; 4.The elaboration of accounts for the natural resources in a physique expression 5.The evaluation of natural resources: elaboration of the accounts in a monetary expression ; 6.Evaluation of the accounts for the environment actives in physical expression (optional); 7.The calculation of the income emissions from the economical sector; 8.The cost calculation for the emissions maintenance; 9.Agregation and tabling; 10.Comparations between the conventional indicators and adjusted ones according to the environmental criterions. The manual describes how can be presented the information about the environment besides the economical data in a physical expression and how can be reunited with indicators in the monetary expression, indicating the elaboration manner of some accounts of natural resources, respectively for minerals, forests, fish, terrains and air. The effects of exploitation and degradation of the natural environment are considered costs of production and are included in a corresponding way in the production accounts.

Research paper thumbnail of Protection of the Environment Through the National Accountancy

Bulletin of University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca. Agriculture, 1970

In the conditions of the current period, characterized through demographic increase, economical a... more In the conditions of the current period, characterized through demographic increase, economical and industrialization development but also through the action often uncontrolled of human upon the environment, it is matter of environment protection. The preoccupations for the protection of natural environment were felt since the beginning of XIX century when was implied the active participation to the protection of nature beauties and to the prevention of abusive exploitation of the natural rich. In 1930 was published the Law for Protecting the Monuments of Nature, the first law for the environment protection, and one year later took place the Committee for the Protection of Nature Monuments that functions today also under the patronage of the Romanian Academy. Under the impact of the economical development, of the industrial revolution and mostly, of the technical-scientific revolution, were created lacks of balance in the environment through the pollution phenomena, more or less ser...

Research paper thumbnail of Particularities of Organic Products Market in Romania

For Romania to be able to cope of the Europe structures exigences, it is necessary to adapt the f... more For Romania to be able to cope of the Europe structures exigences, it is necessary to adapt the food production to current quality standards, which meet the requirements of the buyer of organic products. Fertile and productive soils, chemical processing and technologies of which have not yet reached the levels of industrialized countries, the use of clean technologies, the possibility to define ecological perimeters, clean, to apply organic farming practices, increasing demand for organic products, organic farming that can become a source of employment in rural areas, are just some of the favorable conditions to obtain organic products in our country.

Research paper thumbnail of The Company Performance Expressed By The Templates Of The Profit And Loss Account Prepared According To The International, European And National Reference

The hereby article proposes to analyse the relation between the degree of appreciation regarding ... more The hereby article proposes to analyse the relation between the degree of appreciation regarding the performance through the profit and loss account drafted in accordance with the national, international and European reference. The aim of the study is that of identifying the component principles and the particularities of the profit and loss account templates drafted in accordance with the national, international and European reference. The study is concentrated on the underlining of the professional reasoning importance regarding the influence factor of the company’s performance. The results achieved due to the performed research show that the appreciation method of the company’s performance is influenced by the component elements of the profit and loss account drafted in accordance with the national, international and European reference. On the other side, the performed research underlined the fact that the shape and content of the profit and loss account are dictated by the profe...

Research paper thumbnail of Organizational Performance – a Concept That Self-Seeks to Find Itself

Annals - Economy Series, 2016

This article proposes a brief approach to the concept of performance starting from both Marston’s... more This article proposes a brief approach to the concept of performance starting from both Marston’s motto “Don’t lower your expectations to meet your performance. Raise your level of performance to meet your expectations” and the opinions, views and definitions expressed in the scholarly literature by various authors. Diversification and increase in the complexity of activities of national and multinational organizations have generated significant changes in the conception and philosophy of their establishment and operation. Organizations are in a constant search for performance; they want to achieve performance or to improve performance, or more often, to measure the achieved performance level. In this context, it appeared the need for a new reconsidering of organizational performance. Due to its polysemantic nature, performance proves to be a concept difficult to characterize, and associated definitions are often too general or too specific, ambiguous or even abstract. Theory and pr...

Research paper thumbnail of Innovative Perspectives On The Accountingof Romanian Public Institutions Of Academic Education

At national level, the subject of public accounting is more relevant than ever, the legislator sh... more At national level, the subject of public accounting is more relevant than ever, the legislator showing intense concerns for modernizing the specific rules in order to adapt to the requirements of the actual economy, under the significant impact of globalization as an overall phenomenon. Therefore, our paper presents the accounting of Romanian public institutions in full reformist process, starting to take shape the new vision in the field on the background of the community approach of contouring the European Public Sector Accounting Standards (EPSAS) starting from the International Public Sector Accounting Standards (IPSAS). Moreover, the normative "revolution" with impact on public accounting manifested in our country starting with 2014, leads us to anticipate important innovations on financial reporting in public institutions of academic education on the background of the obvious trend of rallying to the community paradigm.

Research paper thumbnail of Financial And Non-Financial Indicators For Organizational Performance Measurement

The organizational performance is reflected in the results that the organization obtains, those o... more The organizational performance is reflected in the results that the organization obtains, those one being measured by key performance indicators. In the last years, the acerbity competition from the business world, aroused the desire and the interest of companies to improve their performance and to experience ways of measuring the level of performance achieved. The measurement is a condition “sine qua non” of performance assessment, but does not represent a finality by itself. Knowing and understanding a company’s financial data is done in order to predict the future and to improve the performance level of this

Research paper thumbnail of The Lease Agreement - a Method to Finance the Public Sector Investments

In the context of the present world economic crisis, the problem of public organization activity ... more In the context of the present world economic crisis, the problem of public organization activity in Romania is strongly influenced by its financing method and implicitly, by the degree achieved in realizing its objectives and mission. It is important to identify the financing methods for different categories of goods and products that represent the object of the organization's activity and especially to discover new methods of public and private financing for the future period. In a logical and rational way, we will select as a financing solution for these assets or products the leasing operations, taking into consideration the sustainability of costs from both the local budget, and from private income, which more than often prove to be insufficient. The need of the local authorities to adopt and conclude a lease agreement was generated and equally influenced by the necessity to make investments for the decentralization of the administrative - territorial activity.

Research paper thumbnail of Analysis of the Deviations from Standard Costs and Information Use at the Company Management Level After Outbreak of the Current Economic and Financial Crisis

Annals Economy Series, 2013

The analysis of the deviations from standard costs may be a source of valuable information for th... more The analysis of the deviations from standard costs may be a source of valuable information for the company management. Introducing the deviations from standard costs in the performance reports would provide better accuracy for the process of performance assessment. By analyzing the deviations and establishing the responsibilities, the manager could take corrective measures that would lead to achieving the target performance. Due to this analysis, the target performance levels mat be revised and reassessed. This article aims at proposing solutions for monitoring and interpreting the deviations.

Research paper thumbnail of Visible Costs and Hidden Costs in the Baking Industry

Annals Economy Series, 2013

Hidden costs are present in the activity of any company, hardly identified in the traditional adm... more Hidden costs are present in the activity of any company, hardly identified in the traditional administrative accounting. The high levels of the hidden costs and their unknown presence have serious consequences on the decisions made by the managers. This paper aims at presenting some aspects related to the hidden costs that occur in the activity of the companies in the baking industry and the possibilities to reduce their level.

Research paper thumbnail of Territorial Regionalization, a Challenge? Territorial Regionalization Effect on Regional Accounts, the Case of Romania

Annals of University of Craiova Economic Sciences Series, 2011

This work was supported by CNCSIS-UEFISCSU, project number 861/19.01.2009, PNII-IDEI code 393/200... more This work was supported by CNCSIS-UEFISCSU, project number 861/19.01.2009, PNII-IDEI code 393/2008". Part of the national economy, regional economy of a country targeting both the region, as a part of geographical territory, and the enclosures of the free zones, warehouses and factories under customs control located in these regions. Although there are many difficulties in collecting and processing information needed in regional accounts, however, it can be determined by factors such as: regional gross domestic product, household regional accounts, regional accounts of public administration, gross fixed capital by regions balance of payments accounts at regional, national wealth account, etc. Regional accounts, developed by ESA' 95 methodology, are analogous to national accounts and reflects, in aggregate form, economic flows and relationships between them, studying intra and inter regional links while checking compatibility indicators.

Research paper thumbnail of Turning Crisis into a Sustainable Opportunity Regarding Demand for Training and New Skills in Labor Market: An Empirical Analysis of COVID-19 Pandemic and Skills Upgradation

Sustainability, Dec 14, 2022

This article is an open access article distributed under the terms and conditions of the Creative... more This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY

Research paper thumbnail of Analysing the Relationship Between the Organizational Culture Type and Risks

DOAJ (DOAJ: Directory of Open Access Journals), Oct 1, 2017

Modern studies regarding the employees' degree of satisfaction in what the work environment is co... more Modern studies regarding the employees' degree of satisfaction in what the work environment is concerned reveal a strong connection between the leadership style practiced by the manager and the achievements and the enthusiasm shown by the employees. Therefore, specialists have noticed that the motivational factors don't imply only material motivational factors, such as the salary, the work environment, but also a series of moral factors like the acknowledgement of one's merits, the appreciation of the effort invested (for example, being promoted in the company can validate the employees' competences) or the possibility that the employee has of organizing his/ her own activity. By this it is meant that the rigid and authoritarian figure of the leader should fade off, which on various occasions inhibits creativity or the employee's power of making a decision, by having damaging aftermaths concerning the level of performance or the quality of the products. In this respect, the study aims at an evaluation within a private company, in order to establish the kind of relationship between the two cultural dimensions concerning the human resources, i. e. the organizational leadership and the management of employees.

Research paper thumbnail of клиническая эффективность различных лекарственных форм метилпреднизолона ацепоната в лечении хронических воспалительных заболеваний кожи у детей

Общественная организация «Союз педиатров России», 2005

Research paper thumbnail of Examples Of Good Practice Needed In Implementation Of The European Funds

Annals - Economy Series, 2016

The main purpose of this study is to capture theoretically and practically the main issues in goo... more The main purpose of this study is to capture theoretically and practically the main issues in good practices that can underpin a better absorption of European funds in Romania. Also in this paper, we treated a number of issues related to cohesion policy, given that, as we all know, cohesion policy is an essential tool for investment, growth and jobs in EU level and for structural reforms in the Member States. Also, cohesion policy contributes to the Europe 2020 strategy for smart, sustainable and inclusive growth throughout the European Union. For example, the policy seeks to pursue the following goals: "Investment for growth and jobs" in Member States and regions, benefiting from contributions from all funds and "European territorial cooperation", benefiting from contributions from the ERDF. In essence, it works for the submission of examples of best practices encountered in countries with high degree of absorption of structural funds and that can be implemented in the Romanian legislation.

Research paper thumbnail of современные эмоленты в лечении профилактике и уходе за кожей у пациентов с атопическим дерматитом

Общество с ограниченной ответственностью «Педиатрия», 2012

Кафедра дерматовенерологии педиатрического факультета ГБОУ ВПО РНИМУ им. Н.И. Пирогова Минздравсо... more Кафедра дерматовенерологии педиатрического факультета ГБОУ ВПО РНИМУ им. Н.И. Пирогова Минздравсоцразвития России, Москва В статье представлены современные данные о нарушении кожного барьера у больных атопическим дерматитом. Обоснована необходимость включения очищающих, смягчающих и увлажняющих

Research paper thumbnail of Sustainable Tourism in the Current European Context

Managing Risk and Decision Making in Times of Economic Distress, Part B, 2022

Research paper thumbnail of Information – the Source of Managerial Performances and Competitive Advantages

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020

The information, as a strategic resource of the company, is present in all contemporary organizat... more The information, as a strategic resource of the company, is present in all contemporary organizations in the two plans: economic and managerial. The development of one's own perspective of approaching the informational problem is specific to the managerial science and practice; within it, the issues related to computer technology, as such, are not given priority, but those oriented towards its user - the information worker. Managers are not only the bearers of an important segment of information demand and beneficiaries of the outputs provided by the information system, but also information generators. That said, they remain, in essence and par excellence, information workers. The decision itself, as a finished product of the managerial activity, is an information entity invested with direct force.

Research paper thumbnail of The Importance of Organisational Culture in It Companies

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019

Ten years after the economic crisis that affected almost all economic sectors in our country, Rom... more Ten years after the economic crisis that affected almost all economic sectors in our country, Romania is facing a new crisis, i.e. the labour crisis, especially seen in the private environment, where more and more companies choose to shut down for these reasons. According to official data, Romania is the second country in the world in terms of migration, after Syria. Such a negative factor impacts the economy, as the latter can only develop with the help of labour, which, in this case, has become a very scarce and expensive resource. In this context, employers are affected by the fact that employees easily leave their jobs and cannot be replaced. This is why they are constantly searching for new ways to prevent such issues and try to find solutions to retain labour force. One of the most important issues to be considered refers to the notion of organisational culture, as this might be a key component differentiating between companies.

Research paper thumbnail of Worldwide and European Politics Concerning the Climate Changes

One of the major concerns of our century is represented by the climate changes, a reason for whic... more One of the major concerns of our century is represented by the climate changes, a reason for which immediate and correct measures should be taken for an efficient approach of this problem, concerning costs and respecting the principle of prudence. Studies made by experts in this field concerning the climate changes have shown that during the past years there have been recorded increases of global medium temperatures of water and ocean, an extensive melting of snow and ice, together with a global increase of sea level. The climate changes affect us all, not only at global level but also at national level. In Oltenia, there have been observed unspecific phenomena for the climate of this area: the increase of the frequency of some extreme values of temperature and precipitations, extremely intense rain on small areas with catastrophic effects, an increase in the frequency of flooding, the forming of the largest flood on the Danube in April-May 2006, the increase of the maximum annual f...

Research paper thumbnail of Operating the Integrated System of the Economical and Environmental System

Bulletin of University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca. Agriculture, 1970

In 2000, The Statistics Division of ONU (UNSD) published a new material: "Integrated Environmenta... more In 2000, The Statistics Division of ONU (UNSD) published a new material: "Integrated Environmental and Economic According-An Operational Manual" in collaboration with the Environment Program of ONU(UNEP) and " The Nairobi Group" set up by UNEP to stimulate the international activity in the domain of environmental accountancy and natural resources. The manual influences the procedure for restructuring of some conventional national accounts step by step. There are retained ten steps that describe the calculation way in physical and monetary expression of the data regarding the stocks and fluxes and present the adjusted indicators according criterions of environment-indicators "green". The ten steps stated in the manual for the calculation SICEM are: 1.Elaboration of the accounts or production and consume; 2.Identification and calculation of the protection expenses of the environment 3.Elaboration of the accounts for the produced natural actives; 4.The elaboration of accounts for the natural resources in a physique expression 5.The evaluation of natural resources: elaboration of the accounts in a monetary expression ; 6.Evaluation of the accounts for the environment actives in physical expression (optional); 7.The calculation of the income emissions from the economical sector; 8.The cost calculation for the emissions maintenance; 9.Agregation and tabling; 10.Comparations between the conventional indicators and adjusted ones according to the environmental criterions. The manual describes how can be presented the information about the environment besides the economical data in a physical expression and how can be reunited with indicators in the monetary expression, indicating the elaboration manner of some accounts of natural resources, respectively for minerals, forests, fish, terrains and air. The effects of exploitation and degradation of the natural environment are considered costs of production and are included in a corresponding way in the production accounts.

Research paper thumbnail of Protection of the Environment Through the National Accountancy

Bulletin of University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca. Agriculture, 1970

In the conditions of the current period, characterized through demographic increase, economical a... more In the conditions of the current period, characterized through demographic increase, economical and industrialization development but also through the action often uncontrolled of human upon the environment, it is matter of environment protection. The preoccupations for the protection of natural environment were felt since the beginning of XIX century when was implied the active participation to the protection of nature beauties and to the prevention of abusive exploitation of the natural rich. In 1930 was published the Law for Protecting the Monuments of Nature, the first law for the environment protection, and one year later took place the Committee for the Protection of Nature Monuments that functions today also under the patronage of the Romanian Academy. Under the impact of the economical development, of the industrial revolution and mostly, of the technical-scientific revolution, were created lacks of balance in the environment through the pollution phenomena, more or less ser...

Research paper thumbnail of Particularities of Organic Products Market in Romania

For Romania to be able to cope of the Europe structures exigences, it is necessary to adapt the f... more For Romania to be able to cope of the Europe structures exigences, it is necessary to adapt the food production to current quality standards, which meet the requirements of the buyer of organic products. Fertile and productive soils, chemical processing and technologies of which have not yet reached the levels of industrialized countries, the use of clean technologies, the possibility to define ecological perimeters, clean, to apply organic farming practices, increasing demand for organic products, organic farming that can become a source of employment in rural areas, are just some of the favorable conditions to obtain organic products in our country.

Research paper thumbnail of The Company Performance Expressed By The Templates Of The Profit And Loss Account Prepared According To The International, European And National Reference

The hereby article proposes to analyse the relation between the degree of appreciation regarding ... more The hereby article proposes to analyse the relation between the degree of appreciation regarding the performance through the profit and loss account drafted in accordance with the national, international and European reference. The aim of the study is that of identifying the component principles and the particularities of the profit and loss account templates drafted in accordance with the national, international and European reference. The study is concentrated on the underlining of the professional reasoning importance regarding the influence factor of the company’s performance. The results achieved due to the performed research show that the appreciation method of the company’s performance is influenced by the component elements of the profit and loss account drafted in accordance with the national, international and European reference. On the other side, the performed research underlined the fact that the shape and content of the profit and loss account are dictated by the profe...

Research paper thumbnail of Organizational Performance – a Concept That Self-Seeks to Find Itself

Annals - Economy Series, 2016

This article proposes a brief approach to the concept of performance starting from both Marston’s... more This article proposes a brief approach to the concept of performance starting from both Marston’s motto “Don’t lower your expectations to meet your performance. Raise your level of performance to meet your expectations” and the opinions, views and definitions expressed in the scholarly literature by various authors. Diversification and increase in the complexity of activities of national and multinational organizations have generated significant changes in the conception and philosophy of their establishment and operation. Organizations are in a constant search for performance; they want to achieve performance or to improve performance, or more often, to measure the achieved performance level. In this context, it appeared the need for a new reconsidering of organizational performance. Due to its polysemantic nature, performance proves to be a concept difficult to characterize, and associated definitions are often too general or too specific, ambiguous or even abstract. Theory and pr...

Research paper thumbnail of Innovative Perspectives On The Accountingof Romanian Public Institutions Of Academic Education

At national level, the subject of public accounting is more relevant than ever, the legislator sh... more At national level, the subject of public accounting is more relevant than ever, the legislator showing intense concerns for modernizing the specific rules in order to adapt to the requirements of the actual economy, under the significant impact of globalization as an overall phenomenon. Therefore, our paper presents the accounting of Romanian public institutions in full reformist process, starting to take shape the new vision in the field on the background of the community approach of contouring the European Public Sector Accounting Standards (EPSAS) starting from the International Public Sector Accounting Standards (IPSAS). Moreover, the normative "revolution" with impact on public accounting manifested in our country starting with 2014, leads us to anticipate important innovations on financial reporting in public institutions of academic education on the background of the obvious trend of rallying to the community paradigm.

Research paper thumbnail of Financial And Non-Financial Indicators For Organizational Performance Measurement

The organizational performance is reflected in the results that the organization obtains, those o... more The organizational performance is reflected in the results that the organization obtains, those one being measured by key performance indicators. In the last years, the acerbity competition from the business world, aroused the desire and the interest of companies to improve their performance and to experience ways of measuring the level of performance achieved. The measurement is a condition “sine qua non” of performance assessment, but does not represent a finality by itself. Knowing and understanding a company’s financial data is done in order to predict the future and to improve the performance level of this

Research paper thumbnail of The Lease Agreement - a Method to Finance the Public Sector Investments

In the context of the present world economic crisis, the problem of public organization activity ... more In the context of the present world economic crisis, the problem of public organization activity in Romania is strongly influenced by its financing method and implicitly, by the degree achieved in realizing its objectives and mission. It is important to identify the financing methods for different categories of goods and products that represent the object of the organization's activity and especially to discover new methods of public and private financing for the future period. In a logical and rational way, we will select as a financing solution for these assets or products the leasing operations, taking into consideration the sustainability of costs from both the local budget, and from private income, which more than often prove to be insufficient. The need of the local authorities to adopt and conclude a lease agreement was generated and equally influenced by the necessity to make investments for the decentralization of the administrative - territorial activity.

Research paper thumbnail of Analysis of the Deviations from Standard Costs and Information Use at the Company Management Level After Outbreak of the Current Economic and Financial Crisis

Annals Economy Series, 2013

The analysis of the deviations from standard costs may be a source of valuable information for th... more The analysis of the deviations from standard costs may be a source of valuable information for the company management. Introducing the deviations from standard costs in the performance reports would provide better accuracy for the process of performance assessment. By analyzing the deviations and establishing the responsibilities, the manager could take corrective measures that would lead to achieving the target performance. Due to this analysis, the target performance levels mat be revised and reassessed. This article aims at proposing solutions for monitoring and interpreting the deviations.

Research paper thumbnail of Visible Costs and Hidden Costs in the Baking Industry

Annals Economy Series, 2013

Hidden costs are present in the activity of any company, hardly identified in the traditional adm... more Hidden costs are present in the activity of any company, hardly identified in the traditional administrative accounting. The high levels of the hidden costs and their unknown presence have serious consequences on the decisions made by the managers. This paper aims at presenting some aspects related to the hidden costs that occur in the activity of the companies in the baking industry and the possibilities to reduce their level.

Research paper thumbnail of Territorial Regionalization, a Challenge? Territorial Regionalization Effect on Regional Accounts, the Case of Romania

Annals of University of Craiova Economic Sciences Series, 2011

This work was supported by CNCSIS-UEFISCSU, project number 861/19.01.2009, PNII-IDEI code 393/200... more This work was supported by CNCSIS-UEFISCSU, project number 861/19.01.2009, PNII-IDEI code 393/2008". Part of the national economy, regional economy of a country targeting both the region, as a part of geographical territory, and the enclosures of the free zones, warehouses and factories under customs control located in these regions. Although there are many difficulties in collecting and processing information needed in regional accounts, however, it can be determined by factors such as: regional gross domestic product, household regional accounts, regional accounts of public administration, gross fixed capital by regions balance of payments accounts at regional, national wealth account, etc. Regional accounts, developed by ESA' 95 methodology, are analogous to national accounts and reflects, in aggregate form, economic flows and relationships between them, studying intra and inter regional links while checking compatibility indicators.