The Welfare State: Myths and Realities

Social assistance (or the welfare state) is one of the most important characteristics of developed societies, but this institution must be studied in connection with the larger changes that influence in the current economic and demographic context the lives of citizens. Understanding these developments, especially in the phenomenon of aging of the European society, raises complex issues that give rise to questions like "how wide should the state support be to solve the problems of those in need and of the elderly?", "the assistant state has the appropriate tools to do this?", are the expectations of citizens met for the state assistance, when they reach the third age are entitled?". This paper aims to explain and clarify the contemporary myths regarding the welfare state as a provider of social and pension services, in relation to the obligation of the state to deliver, to the age of inactive life, pensions and other social aids to their own citizens. In the first section of the study, we will present an analysis of the historical, economic and social context in which the problem of the pension system in Europe must be located. In the second part, we will address the stakes from the perspective of the debates and policies in the European Union and in Romania regarding the minimum wage level which will ensure a decent standard of living, the public pension systems and the reforms in this field, establishing some landmarks for future public policies and decisions

AN EXPLANATION OF THE CHANGE IN ACCOUNTANTS’ ATTITUDE TOWARDS FLEXIBILITY USING THE THEORY OF REASONED ACTION

In this paper we look at accountants as “consumers of accounting regulations”. We explain the change in the accountants’ attitude towards flexibility in the accounting regulation process, using a theory derived from social psychology: the Theory of Reasoned Action (TRA). In 1999 and 2005 we tested the attitude towards flexibility of a number of Romanian accountants who aimed at becoming private practitioners. We observed that before the existence of an accounting conceptual framework (1999), the accountants surveyed preferred flexibility with respect to accounting choices. A few years later (2005), after the implementation of IASB’s conceptual framework (but before the regulator removed it), the preference of accountants changed to flexibility. We believe that these changes could be explained using TRA.Romanian accounting regulation, Theory of Reasoned Action, accountants’ attitude, uniformity, flexibility

The Welfare State. Myths and Realities

Social assistance (or the welfare state) is one of the most important characteristics of developed societies, but this institution must be studied in connection with the larger changes that influence in the current economic and demographic context the lives of citizens. Understanding these developments, especially in the phenomenon of aging of the European society, raises complex issues that give rise to questions like “how wide should the state support be to solve the problems of those in need and of the elderly?”, “the assistant state has the appropriate tools to do this?”, are the expectations of citizens met for the state assistance, when they reach the third age are entitled?”. This paper aims to explain and clarify the contemporary myths regarding the welfare state as a provider of social and pension services, in relation to the obligation of the state to deliver, to the age of inactive life, pensions and other social aids to their own citizens. In the first section of the study, we will present an analysis of the historical, economic and social context in which the problem of the pension system in Europe must be located. In the second part, we will address the stakes from the perspective of the debates and policies in the European Union and in Romania regarding the minimum wage level which will ensure a decent standard of living, the public pension systems and the reforms in this field, establishing some landmarks for future public policies and decisions

RESEARCH CONCERNING TANATOGENESIS IN THE ROMANIAN ACCOUNTANCY: THE CASE OF THE PUBLIC SECTOR

Tanatogenesis represents the “study of signs, conditions, causes and nature of death”. We borrow this concept from biology and try to test it for the Romanian public entities. We chose to search this area because a major change in the accounting system watanatogenesis, accounting regulation, accounting history, changes of accounting concepts, changes of accounting practices

An Investigation Regarding the Disclosure of Corporate Social Responsibility Information for Listed Companies from Romania

The purpose of this research was to establish the degree of transparency concerning the communication of the information regarding the corporate social responsibility by the Romanian companies listed. The study used as a sample the listed companies in the first part of the Bucharest Stock Exchange. Considering the fact that in Romania there is no mandatory reporting of such information, we examined the extent to which public companies in Romania have, voluntarily, on their sites, such disclosures. As a research framework we used the model proposed by Dahlsrud (2008). According to this model, CSR-type information can be classified into five dimensions: the environmental dimension, social dimension, economic dimension, the „stakeholders” dimension and voluntary dimension. After conducting site investigation we made a classification of their degree of transparency (dependent variable). For this variable we tested the association with the type of ownership and activity (independent variables).Corporate Social Responsibility, CSR dimensions, transparency of CSR, analyses of Romanian companies sites concerning CSR

Parietal defects. Laparoscopic aproach

Spitalul Elias, București, România, Al XI-lea Congres al Asociației Chirurgilor „Nicolae Anestiadi” din Republica Moldova și cea de-a XXXIII-a Reuniune a Chirurgilor din Moldova „Iacomi-Răzeșu” 27-30 septembrie 2011Experiența clinicii țn defectele parietale abdominale prin abord laparoscopic.Clinic experience in abdominal parieteal defects with laparoscopic aproach

A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries

This paper aims at investigating the existence of accounting heredity in some of Eastern European countries. Accounting heredity assumes that at the time the economic paradigm changes, a new accounting system emerges, enclosing both genes from the existing accounting system, as well as genes from a new accounting system used as an inspiration. Data was gathered by sending questionnaires to academics in the respective countries. Studied countries fell into two categories: Ex Soviet countries (Republic of Moldova & Ukrane), and other Est European countries (Romania, Republic of Macedonia and the Czech Republic). It analyses the survival of communist accounting practices in the post-1990 accounting systems and identifies other eternal influences that shaped these accounting systems.Accounting Heredity, Accounting Change, Accounting Genes, Eastern European Countries, Accounting History

An Investigation Regarding the Disclosure of Corporate Social Responsibility Information for Listed Companies from Romania

The purpose of this research was to establish the degree of transparency concerning the communication of the information regarding the corporate social responsibility by the Romanian companies listed. The study used as a sample the listed companies in the first part of the Bucharest Stock Exchange. Considering the fact that in Romania there is no mandatory reporting of such information, we examined the extent to which public companies in Romania have, voluntarily, on their sites, such disclosures. As a research framework we used the model proposed by Dahlsrud (2008). According to this model, CSR-type information can be classified into five dimensions: the environmental dimension, social dimension, economic dimension, the „stakeholders” dimension and voluntary dimension. After conducting site investigation we made a classification of their degree of transparency (dependent variable). For this variable we tested the association with the type of ownership and activity (independent variables)

Unintended consequences of statebuilding and the management of diversity in post-conflict Kosovo

This paper examines the adoption of a multiethnic liberal-democratic model of governance in post-independence Kosovo and the dual task of state-building to secure unity and manage diversity. This article explains why in post-conflict and post-independence Kosovo, its domestic sovereignty and legitimization have become conditioned by the integration, accommodation, and protection of its minorities. While the existing literature has mainly focused on the shortcomings deriving from the exogenous character of state-building in Kosovo, this paper aims to challenge and complement this view by drawing on the “state-in-society” approach developed by Joel Migdal, which highlights that the actual states have less coherence than their theoretical counterparts. Analysis of post-independence Kosovo reveals the legislation-implementation gap and the unintended consequences arising under the impact of endogenous factors. Overall, this article shows that multiethnic state-building in Kosovo has been crucially transformed and “limited” by local idiosyncrasies

Une évaluation des effets de la thanatogénèse dans la comptabilité roumaine

Notre travail emprunte le concept de thanatogénèse de la médecine et l'applique à des concepts et pratiques comptables en Roumanie. Nous définissons la thanatogénèse comptable comme l'étude des causes et des processus qui conduisent à la disparition d'un concept ou pratique comptable. Nous avons choisi un certain nombre de concepts et de pratiques et nous passons en revue les opinions d'universitaires enseignant dans une université de Bucarest. De même que pour les paramètres cliniques utilisés par les médecins afin de suivre l'évolution d'un patient, les paramètres de la thanatogénèse comptable représentent les taux de rejet des concepts et des pratiques, tel que mesurés par des enquêtes auprès des comptables. L'influence des normes IAS/IFRS sur la comptabilité roumaine est censée modifier les opinions des répondants qui ont été exposés à une décennie d'harmonisation avec les directives comptables européennes et les normes IAS/IFRSla comptabilité roumaine, la normalisation comptable, la thanatogénèse comptable, les concepts et les pratiques de la comptabilité, les paramètres de la thanatogénèse