FROM “PRE-ECONOMICS” TO THE DEVELOPED INFORMATIONAL ECONOMY – A SCIENTIFIC REVIEW

During the 5000 years of economic evolution (considering the oldest textbooks available today) that produced an organic evolution and economic entanglement, but which led in our days at a turning point for the global economy. Why choose to present the economic spark from the beginning of the first recorded writings? Because we deal with the big picture – a framework that represents “life” and the economy that isn’t loaded with the evolution of ethics, moral and informational, the initial picture shows the purity of the early civilization, naked by the actual’ modernist add-ons. This research paper is an overview of the main ideas that molded the actual economic life by creating a bridge between the “pre-economy” period when trade was based on thievery or unvalued exchange till the development of today’s economic science, that has as defining point Adam Smith and his view on economic development through the its power engine – self interest and the human being.human development, business cycle, utility, enlightenment, consumption, self-interest

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

Empirical Survey Regarding the Quality Costs in the Romanian Services Companies

Nowadays we notice that the services companies represent an important percentage in the economics of many countries. Considering their characteristics, these companies represent a challenge for the deployment of the cost accounting and consequently for the computation of the quality costs. In order to validate the theoretical studies concerning the quality costs, we made an empirical survey on a sample of Romanian services companies in the time range August – December 2008. Using the data obtained we reached the conclusion that the information concerning the quality costs are generated by the financial-accounting department and the time range in which the information concerning the costs computation is shorter for the bigger organizations. This information is used at all the levels of management of the companies.quality costs, empirical survey, services company, managerial accounting, analysis

Pressure and Isomorphism in Business Education

Aligning the Romanian university education to the Bologna Treaty requirements generated the establishment of the professional skills that have to be obtained by students through business education. To enhance the skills to be acquired by a student along his preparation, the curriculum of the Faculty of Accounting and Management Information Systems within the Bucharest University of Economic Studies was changed several times. This paper follows the evolution of the curriculum for the bachelor’s degree of the Faculty of Accounting and Management Information Systems for a period of eight years. To highlight how the curriculum was adjusted according to the expectations of stakeholders the neo-institutional theory was used, applying the concepts of coercive, mimetic and normative isomorphism. The documentation sources were: curriculum for bachelor’s degree for the period 2005-2013, syllabuses used during 2011-2013, notes of discussions with representatives of the professional bodies, results of the surveys of students and graduates, interviews etc

Practices Regarding the Forms of Communication with the Consumers used by a Multinational Company at Global and Local Level

This study is motivated by the importance of communication with consumers in the pharmaceutical industry. We view communication as part of the company’s responsibility towards consumers. The aim of this study is to examine the communication mechanisms of corporate social responsibility practices related to consumers in the pharmaceutical industry in a multinational, by comparing the Romanian's subsidiary practices with the global ones. The data is extracted from the annual reports issued by a multinational company from 2010 to 2012 and from the only social responsibility report issued by its Romanian subsidiary (2011). The information is analysed both form a quantitative and a qualitative point of view. We employ the legitimacy theory, and particularly the three types of legitimacy – pragmatic, moral, and cognitive, in order to analyse the reporting practices. We find differences in the reporting channels and forms between the global firm and the Romanian subsidiary. Also, the results are important for the specialized literature and indicate that the multinational uses different types of legitimizing discourse than its subsidiary. We contribute to a better understanding of the corporate social responsibility reporting by addressing the communication towards the consumer as a key stakeholder and by investigating the manner in which reporting works at global and local levels

Microbiota: the missing link in the etiology of inflammatory bowel disease

Within its twisted and tight walls, where a hostile and arid environment prevails, the lumen of the digestive tract nests a true microuniverse called the microbiota. The existing relationship between humans and these microorganisms is one in which both benefit, creating a condition called Eubiosis. The dynamic relationship existing between the microbiota and the human body can be affected at various times, leading to an imbalance that may have important implications on health and generating a condition called Disbiosis. Recent studies have highlighted possible links between several diseases with incompletely elucidated etiology and disturbances of the microbiota. In this review we aim to analyze the existing relationship between the imbalances of the gastrointestinal flora and the etiopathogeny inflammatory bowel diseases, a group of diseases whose incidence has increased considerably in recent years

EMPIRIJSKA STUDIJA IMPLIKACIJA KVALITATIVNIH FAKTORA U DONOŠENJU ODLUKA VEZANIH ZA RAZINU MATERIJALNOSTI. SLUČAJ RUMUNJSKE

The paper aims to present the importance of qualitative factors in determining the materiality level in an audit mission. According to the literature a quantitative approach of materiality is insufficient for appropriate decisions, therefore it is required a more serious treatment of this issue. Data collected in the research were processed using the Ordered Logit Model, and the results showed that there is a significant correlation between the materiality level and the sectors in which the audited companies operate, the auditor’s experience in the field and the longevity of the relationship with the client. There is no any correlation between the materiality level and the needs of the users of financial statements or the management objectives.Rad želi predstaviti važnost kvalitativnih faktora u određivanju razine materijalnosti u postupku revizije. Literatura nam govori da kvantitativni pristup materijalnosti nije dovoljan za prikladne odluke, te je stoga potreban ozbiljniji pristup ovoj temi. Podaci sakupljeni u istraživanju obrađeni su pomoću Order Logit Modela a rezultati su pokazali da postoji značajna korelacija između razine materijalnosti i sektora u kojima djeluju revidirane tvrtke, revizorovo iskustvo na polju dugovječnosti odnosa s klijentom. Ne postoji nikakva korelacija između razine materijalnosti i potreba korisnika financijskih izvještaja ili ciljeva menadžmenta

El fenómeno de las compras colectivas online mediante cupones descuento.

Actualmente, son muchas las páginas web de compra colectiva que ofrecen cupones de descuentos. Las más destacables y quizás las webs pioneras en el sector online han sido Groupon, Groupalia o Let’s Bonus. Por ello este Trabajo Fin de Grado tiene como objetivo general conocer un poco más el fenómeno de las compras colectivas online mediante los cupones descuento. Para alcanzar los objetivos se ha realizado una encuesta que ha permitido conocer el perfil demográfico y psicográfico de aquellos que compran en estas webs, el comportamiento de compra, opiniones sobre las páginas web o los newsletters, así como las motivaciones que les llevan a comprar o no. Adicionalmente, se ha llevado a cabo una observación, concretamente un análisis de contenido, tanto de los newsletters recibidos, para poder ahondar más en el tipo de ofertas que envían, los descuentos e incluso cuantas ofertas nos llegan por parte de las webs, así como de las webs, para ver cómo ofrecen sus productos y/o servicios, así como posibles elementos diferenciadores entre alguno de los criterios heurísticos más habituales. Tras analizar la información se pudo comprobar que este nuevo fenómeno parece venir para quedarse, con ofertas de escándalo e infinidad de productos y servicios al alcance del consumidor final

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

Microbiota: the missing link in the etiology of inflammatory bowel disease

Within its twisted and tight walls, where a hostile and arid environment prevails, the lumen of the digestive tract nests a true microuniverse called the microbiota. The existing relationship between humans and these microorganisms is one in which both benefit, creating a condition called Eubiosis. The dynamic relationship existing between the microbiota and the human body can be affected at various times, leading to an imbalance that may have important implications on health and generating a condition called Disbiosis. Recent studies have highlighted possible links between several diseases with incompletely elucidated etiology and disturbances of the microbiota. In this review we aim to analyze the existing relationship between the imbalances of the gastrointestinal flora and the etiopathogeny inflammatory bowel diseases, a group of diseases whose incidence has increased considerably in recent years