Current Research on Flexibilizing the Labor Market – first part –

Increasing the competitiveness of companies is closely linked to its development of a strategic human resources management. Such a trend has emerged in response to dynamic environment, most of organizations including human resources functionin the global strategy, based on the fact that human resources can have a decisive influence upon the success of an organisation. In these conditions, the main concern of the entities is to locate and identify the human resources to ensure their competitive advantage in an international environment Under conditions of globalization process amplification, human resources should be managed as investments, the organizations will consider human capital as a cost of work required and will have very small chances of success

The System of Public Acquisitions by Means of Electronic Bids in the Light of European Regulations

E-commerce can lead in many different ways to cost reduction in case of a supplier and can subsequently increase the competition potential of a company. As for the competition mechanism, such changes produce significant modifications within a market economy. The Internet renders the possibility of creating business contacts in a rapid and geographically independent manner, as well as possibilities of obtaining data and realizing transactions within the world’s economy. Public acquisitions by means of dynamic systems and electronic bids are currently one of the significant areas of electronic commerce

The System of Public Acquisitions by Means of Electronic Bids in the Light of European Regulations

E-commerce can lead in many different ways to cost reduction in case of a supplier and can subsequently increase the competition potential of a company. As for the competition mechanism, such changes produce significant modifications within a market economy. The Internet renders the possibility of creating business contacts in a rapid and geographically independent manner, as well as possibilities of obtaining data and realizing transactions within the world's economy. Public acquisitions by means of dynamic systems and electronic bids are currently one of the significant areas of electronic commerce.information technology; costs; e-commerce; electronic markets; added value.

Disciplinary Accountability in the Financial Area

The disciplinary accountability of the personnel from the local public administration is differently regulated, depending on the personnel category. The disciplinary accountability of the civil servants is an administrative-disciplinary accountability regulated by the Law no. 188/1999 concerning the Status of the civil servants and can take place only under the circumstances stipulated by law, while the disciplinary accountability of the persons hired on the basis of the individual work contract is regulated by the Work Law, Law no. 53/2003 and can take place only under the circumstances stipulated by this law. The only basis of the disciplinary responsibility is the disciplinary infringement, that in fact represents a deed related to work, a deed consisting in an action or inaction carried out with guilt by the employee, through which this one broke the legal norms, the internal regulations, the individual work contract or the applicable collective work contract, the orders and the legal dispositions of the hierarchical superiors (Law no. 53/2003, Art. 263, Paragr. 2)

Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants - global method and the method per orders - by which a historical cost is determined a posteriori used in deducting and post factum justification of manufacturing expenses does not offer the management the possibility to fully satisfy its need for information. We are talking about a change of conception in applying certain systems, methods and work techniques, according to the needs of efficient administration of production and the plant seen as a whole. The standard-cost method best answers to the needs of the effective management of the value side of the manufacturing process and raising economic efficiency. We consider that, in the machine building industry, these objectives can be achieved by using the standard - sole cost alternative of the standard-cost method

The challenges of accounting profession as generated by controlling

Internationalization and globalization marked in Europe in the early ’70s the development of controlling, in its role to complete the management and have influenced it to a great extent until present. In practice, controllers’ responsibilities range from the extreme of performing only primary accounting tasks and up to the extreme of undertakings related to executive management. Controlling has undergone decades of evolution, and herewith the concept got standardized in theory and practice; however it cannot be claimed that a unitary definition for controlling has already been achieved. Same as a theatre spotlight shines on the stage from different angles, controlling should be viewed in the same way, as: mind-set, substance, work approach, process, tool and role. Only when all the lights are on and the object is viewed from all sides, it can be defined in its completeness. As a management function, controlling must be practiced in a professional manner, as the sustainable development is ensured only for those entities that act professionally. Without solid controlling know-how, managers are sentenced to being led rather than leading. If the manager does not have solid controlling know-how, he must rely on a team of specialists who have extensive knowledge of controlling

The Fiscal Control and the Financial Jurisdiction – Components of the Competitive Management

From the financial controls can arise (starting from the control objectives and by comparison of the normative provisions with the reality from the public entities or the controlled departments) a series of deviations, shortages or shortcomings that require measures of remedy and prevention of the found deviations. The drawing out of the control papers represents the most important phase of the financial control. In the control paper are written down the conclusions that represent the synthesis of the examination activity carried out as a result of the application of the control techniques and proceedings

The Standard-cost Method: the Best Answer for the Effective Management of the Value Side of the Manufacturing Process and Raising Economic Efficiency

The determination of the production cost has a special importance in decision optimizing due to the functions this economic indicator fulfills in the industrial plants. Production potential maintenance of a plant depends on how it succeeds to recover the cost of the accomplished use values by marketing and its prosperity and rhythm of development depend on the difference between the sums cashed from selling the products and the expenses incurred in obtaining and marketing them. Operative determination of the indicators regarding production costs as well as the permanent exercising of administration control per responsibility centers, by measuring the results of the activity carried out within such centers, are requirements that the piloting of the plant depends on in order to achieve economic efficiency

The New Governance and Globalization

The changes in economy and the society require a new theory of value based on knowledge. A piece of information which is well documented and as well assimilated may be a substitute for substance, energy and another piece of information. After receiving the piece of information, our thinking needs to change dramatically, in order to consider the factors that make from it such a special value. In order to be able to face the uncertainty and complexity of modern world, a new type of governance appeared, which considers not only the need for informing stakeholders and satisfying them but also the ability of an entity to answer the new restrictions stated by the market through external bodies, the personnel of the said entity and its representatives, public opinion, etc. An entity shall not be assessed only based on some economic or profitability criteria, but also based on its ability to adapt and react, the ability to meet the expectations of the persons it uses, through a model attitude towards topics of general interest (ecology, ethics, inspecting people, rejection of any discrimination, etc.), in short, through its ability to become a citizen of the world

Current Research on Flexibilizing the Labor Market – second part –

We try to explain why entities opting for short-term contracts or staffing/personell leasing. These are less common/usual forms of employment and to explain that there are two approaches:     - What are the intensions behind the use of these methods and arguments?     - What circumstances must solve using such methods?   The questions is why some companies use more staffing/personell leasing than other contracts. What factors influence a company’s decision to adopt these unusual methods for the employment contracts rather than open indefinitely-term contracts