Study on GRI Reporting of Non-profit Organizations in Europe

GRI reporting was created with a dual purpose: on one hand, to grow awareness for the entities, regarding the importance of their involvement in social activities, and on the other hand, to answer to the need of transparency of stakeholders in decision-making process. For this reason, in 2010, non-profit organizations have begun to upload their reports on the GRI website, pointing out that their activities fall within the social side of society, perhaps more than the case of economic organizations. The cognitive approach starts with the presentation of six versions published by this institution, as a response to the necessity to identify indicators with an increased degree of relevance, comparability and verifiability. Subsequently, by accessing the GRI database for the period 2010-2015 and with reference to the European area, a classification of non-profit organizations was considered, at international and European level. In order to present the importance of the GRI reports, the paper presents the progress of these organizations, in presenting their voluntary activities according to GRI versions which were applicable at the time and types of certifications of  their published data (C, C +, B, B +, A, A +, in accordance-core and in accordance-comprehensive)

The Budgetary Implementation on Main Components of Romania's General Consolidated State Budget

This paper takes as its starting point an overview of Romania's budget system structure, followed by a number of basic elements regarding the revenues that can be mobilized to these budgets and, implicit, types of expenses that can be financed from the budget funds. Given the significant number of components of the budgetary system, it was followed the budgetary implementation on main components of Romania's general consolidated budget, with direct reference to the state budget, local budgets, state-run social security budget, national fund for health insurance budget and the unemployment insurance budget. The period on which we examined the budgetary implementation, on the structures mentioned above, is the 2004-2015 period of time and, reported to these budgetary exercises we considered, under progressive aspect, the dimension of the collected budgetary revenues, of the financed expenses (as final destination of certain of these revenues) and, also, the result of the budgetary implementation. The final point of the present research is the evolution of current and capital expenses and of the relationship between these, as an effect of the state budgetary policy

Cercetări privind comportarea speciei ornamentale Chasmanthium Latifolium(Michx.) Yates în condiţiile de cultură din Iaşi, România

Chasmanthium latifolium (Michx.) Yatesbelongs to Poaceae family and is classified in category of ornamental grasses. The aim of the current study was to identify a suitable substrate for producing Chasmanthium latifoliumseedlings, as well as monitoring of its behaviour in the specific cropping conditions from Iaşi County, Romania. Experiment was carried out with fourdifferent substrates: V1–garden soil; V2–1 part peat + 1part garden soil; V3–2 parts peat + 1 part garden soil, V4–3 part garden soil + 1 part vermicompost.The obtained seedlings of Chasmanthium latifolia were grown in exactly the same field conditions. The best results for quality of seedlings were obtained at variant V4and cropping plants showed a very good adaptation at the pedoclimatic conditions from Iaşi County, Romania