THE GLOBAL FINANCIAL CRISIS AS INCENTIVE FOR ENHANCING ASSURANCE FOR FINANCIAL REPORTING

The article aims to analyze world-wide financial crisis’ impact and implications asregards assurance for financial reporting, starting with and comparing reactions of internationalaccounting and audit professional organizations, as regards possible accounting professional’scontributions to economical stability, and establishes the global crisis as incentive for enhancingassurance for financial reporting.assurance, financial reporting, economical global crisis;

Tratamentul chirurgical al scoliozelor idiopatice

Background. The incidence of scoliotic deformities in adolescents is 14-17% and in idiopathic ones is 15,3% of the population.The treatment of scoliosis is still far from being perfect, even though there are numerous contemporary methods of conservative and surgical treatment. Objective of the study. The purpose was to study and analyse the necessity, importance, efficiency, complications, the advantages and disadvantages of the surgical procedures of correction of the scoliotic deformities of the spine. Material and Methods. In order to fulfill the tasks, we analysed the results of surgical treatment applied during the period of 2017-2019 to the patients between 13 and 64 years old. To perform comparative analysis of surgical and nonsurgicaltreatment. All patients have been divided depending on age, sex, the type of spine deformity, the curative strategy. Results. The average duration of intervention: 207,1±7,9 min. Intraoperative hemorrhage: 638,2±3,7 ml. The angle of deformity of the primary curvature: 46,6 o – preoperative, postoperative correction: 22,2 o. The postoperative correction kept: 28,7 o. Conclusion. The treatment of choice of severe forms of scoliosis remains the surgical correction of the spine.The efficiency of surgical treatment is appreciated not only by the cosmetic data obtained, but also by the re-establishment of the function of the organs. Introducere. Incidența deformațiilor scoliotice la adolescenți este de 14-17%, iar la cele idiopatice este de 15,3% din populație. Tratamentul scoliozei este încă departe de a fi perfect, chiar dacă există numeroase metode contemporane de tratament conservator şi chirurgical. Scopul lucrării. Scopul a fost de a studia și analiza necesitatea, importanța, eficiența, complicațiile, avantajele și dezavantajele procedurilor chirurgicale de corecție a deformărilor scoliotice ale coloanei vertebrale. Material și Metode. Pentru îndeplinirea sarcinilor, am analizat rezultatele tratamentului chirurgical aplicat în perioada 2017-2019, la pacienții cu vârsta cuprinsă între 13 și 64 de ani. Pentru a efectua o analiză comparativă a tratamentului chirurgical și nonchirurgical. Toți pacienții au fost împărțiți în funcție de vârstă, sex, tipul deformării coloanei vertebrale și strategia curativă. Rezultate. Durata medie a intervenției: 207,1 ± 7,9 min. Hemoragie intraoperatorie: 638,2 ± 3,7 ml. Unghiul de deformare al curburii primare: 46,6o - corecție preoperatorie, postoperatorie: 22,2o. Corecția postoperatorie a fost menținută: 28,7o. Concluzii. Tratamentul la alegere a formelor severe de scolioză rămâne corecția chirurgicală a coloanei vertebrale. Eficiența tratamentului chirurgical este apreciată nu numai de datele cosmetice obținute, ci și de restabilirea funcției organelor

THE ROLE OF WOMEN IN PRESERVING THE ROMANIAN IDENTITY IN LOCAL ADVERTISING

The following paper intends to reveal the involvement of women into coining efficient communication campaigns for different product categories promoted on the Romanian market. Product consumption explicitly depends on target interests and social integration considering its division into two directions according to age groups (the old generation and the young, “new media generation”) after the 1989 Revolution. Our main purpose consists in identifying female profiles in Romanian advertising starting from Geert Hofstede’s theory. He created a fivedimension model (power distance, individualism/collectivism, gender of nations, uncertainty avoidance, long/short-term orientation) of national culture, by analyzing local and global brands, on the one hand, and different product categories (dairy, coffee and chocolate, drugs, banks and insurance, mobile phones, home appliances), on the other. This paper will apply the content analysis method, whose purpose is to reveal the Romanian identity promoted by the female characters of at least 50 TV commercials. In order to get a wealth of information, this study focuses on important aspects such as tradition, independence vs. involvement in family responsibilities, authority vs. subordination, living environment (city or countryside), as well as relationships with men and children. At the end of this research, we expect to reach two important goals. The first one is to establish a relationship between product categories, local identity, and the Romanian target, which is still in transition after the Anti- Communist Revolution. As for the second goal, we hope to discover some female patterns which are very well exploited in Romanian advertising based on cultural and social background. The hypothesis that strongly supports this research is that women have an essential role in preserving local identity, appealing to the Romanian consumer in commercials created especially for them

The Mentoring Relationship in an Advertising Agency: Mentors Training Mentees

Advertising work meets significant challenges in terms of hiring young professionals that should properly match the job description due to the permanent progress in this field. Therefore, in spite of the academic background, the portfolio, and the training hours, young professionals need to be mentored for a while in order to adapt to labour market. The relationship between juniors and seniors might be difficult unless the latter understand and help them systematically. This paper aims to present obstacles and necessity of mentorship in an advertising agency from juniors’ perspectives, when meeting seniors’ attitude towards their young teams or when achieving their first tasks. Therefore, this research is conducted by using two complementary methods. Firstly, 9 focus groups were organized by interviewing students between 2017 and 2020. A second method is represented by a survey applied to juniors working in full-services and specialized agencies. Practically, this study means to emphasize the need for mentorship, expressed even at the end of Bachelor or Master studies, on the one hand, and the manner this has changed when respondents were hired in agencies, on the other hand. This survey leads to a very simple idea: young professionals require a short time of transition from the academic to the labour responsibility, especially in this field where only knowledge is not enough.  This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.</p

Challenges in the Creative Process within Romanian Advertising Agencies: Obstacles and Solutions

The creative industry daily faces genuine challenges in their work when it comes to advertising and meeting client’s demands. Besides, technology and the necessity of updating creativity resources urge on new approaches during campaigns, at least in creative department. Extrinsic and intrinsic motivation stand for essential aspects in challenging new resources of creativity in a field where copywriters and art directors unfold incredible sensitive messages following strong and relevant insights. The present paper aims to point out the difficulties and opportunities of creative work in any advertising agency, by exploring the purpose, the barriers and the chances of this activity in the context of a complex relationship between client-brand management-consumers. One could perhaps say that these employees are just gifted people able to simply follow some instructions given by the planning department. Actually, they have their own psychological and even social barriers or engines, which represent challenges. Therefore, we have investigated these issues by conducting semi-structured interviews based on their creative experiences in both cases, as juniors and seniors, respectively. The data collected via semi-structured interviews are investigated by using content analysis. This work is licensed under a&nbsp;Creative Commons Attribution-NonCommercial 4.0 International License.</p

Challenges in the Creative Process within Romanian Advertising Agencies: Obstacles and Solutions

The creative industry daily faces genuine challenges in their work when it comes to advertising and meeting client’s demands. Besides, technology and the necessity of updating creativity resources urge on new approaches during campaigns, at least in creative department. Extrinsic and intrinsic motivation stand for essential aspects in challenging new resources of creativity in a field where copywriters and art directors unfold incredible sensitive messages following strong and relevant insights. The present paper aims to point out the difficulties and opportunities of creative work in any advertising agency, by exploring the purpose, the barriers and the chances of this activity in the context of a complex relationship between client-brand management-consumers. One could perhaps say that these employees are just gifted people able to simply follow some instructions given by the planning department. Actually, they have their own psychological and even social barriers or engines, which represent challenges. Therefore, we have investigated these issues by conducting semi-structured interviews based on their creative experiences in both cases, as juniors and seniors, respectively. The data collected via semi-structured interviews are investigated by using content analysis. This work is licensed under a&nbsp;Creative Commons Attribution-NonCommercial 4.0 International License.</p

L'analyse des offsets dans l'optique de la théorie de négociation : l'offset garantit-il la meilleure valeur possible d'un achat public ?

Notre objectif dans cette contribution est d’offrir un cadre d’analyse qui permettra d’évaluer l’efficience et l’efficacité d’une politique d’offset imposée par le gouvernement aux firmes internationales (unilatéralement ou en concertation) avec un effort clair d’influencer la distribution des gains. Cette analyse en dynamique permet ainsi d’introduire la composante politique et démontre le caractère évolutif des relations entre une entreprise multinationale et le pays hôte, qui est fonction du changement observé dans les objectifs, dans les ressources et les contraintes de chacune des parties. Dans une première partie, nous présentons la pratique d’offset et son rôle dans les politiques économiques des pays. La deuxième partie établit le cadre d’analyse d’économie politique nationale à partir duquel seront étudiés les effets des pratiques d’offset. Dans la troisième partie une méthode à suivre est présentée pour évaluer dans quelle mesure et à quelles conditions une politique d’offset peut être efficace ou comment faire pour que l’offset garantisse la meilleure valeur possible des achats publics

L'analyse des offsets dans l'optique de la théorie de négociation : l'offset garantit-il la meilleure valeur possible d'un achat public ?

Notre objectif dans cette contribution est d’offrir un cadre d’analyse qui permettra d’évaluer l’efficience et l’efficacité d’une politique d’offset imposée par le gouvernement aux firmes internationales (unilatéralement ou en concertation) avec un effort clair d’influencer la distribution des gains. Cette analyse en dynamique permet ainsi d’introduire la composante politique et démontre le caractère évolutif des relations entre une entreprise multinationale et le pays hôte, qui est fonction du changement observé dans les objectifs, dans les ressources et les contraintes de chacune des parties. Dans une première partie, nous présentons la pratique d’offset et son rôle dans les politiques économiques des pays. La deuxième partie établit le cadre d’analyse d’économie politique nationale à partir duquel seront étudiés les effets des pratiques d’offset. Dans la troisième partie une méthode à suivre est présentée pour évaluer dans quelle mesure et à quelles conditions une politique d’offset peut être efficace ou comment faire pour que l’offset garantisse la meilleure valeur possible des achats publics

Efficience d'une politique industrielle d'offset. Une revue des analyses en concurrence imparfaite

23 p.Les outils protectionnistes qui prennent aujourd'hui la dénomination d'offset ne sont pas méconnus des gouvernements des pays en développement. On les trouve souvent dans la littérature sous le nom de prescription des résultats liés à l'investissement direct à l'étranger. Ces pratiques sont aujourd'hui en partie encadrées par l'Accord sur les mesures concernant l'investissement et liées au commerce (TRIMs/MIC) de l'Organisation mondiale du commerce (OMC). A ce jour, 82 pays se sont dotés d'une législation ou d'une réglementation officielle en matière d'offsets. Malgré l'actualité et l'importance du sujet de l'offset, il reste peu étudié dans la champ académique. L'objet de cette contribution est ainsi double. D'abord, combler un relatif manque d'intérêt de la littérature académique sur les offsets. Ensuite, esquisser une grille d'analyse de l'offset à partir des développements que la théorie néoclassique standard a produit sur les mesures concernant l'investissement liées au commerce (MIC). Nous avons considéré ici qu'il était possible de procéder à cette assimilation et nous avons cherché à en tirer les implications analytiques