Stakeholder Analysis of the Romanian Energy Sector

One of the basic components of the management of a programme of reform is the Stakeholder Analysis. It allows understanding and assessing the programme environment and provides to the management information defining the negociation position in the programme implementation. The paper undertakes a stakeholder analysis of the Romanian energy sector in relation with the programme of the reform of the energy policy of Romania, as a member state of the European Union. Using a matrix diagram, stakeholders are classified in different categories. This matrix diagram is the result of evaluation of the interest and of the power of these stakeholders over the Programme. In conclusion, both key stakeholders who have power and are most interested to develope the Programme and those who are not favourable in Programme development but have power and can adversely influence the Programme.stakeholders; power; finance; programme of reform; investments.

Hopf bifurcation in a dynamic IS-LM model with time delay

In this paper we investigate the impact of delayed tax revenues on the fiscal policy out-comes. Choosing the delay as a bifurcation parameter we study the direction and the stability of the bifurcating periodic solutions. With respect to the delay we show when the system is stable. Some numerical examples are finally given for justifying the theoretical results.Comment: 13 pages, 12 figure

Hopf bifurcation in a dynamic IS-LM model with time delay

The paper investigates the impact of delayed tax revenues on the fiscal policy out-comes. Choosing the delay as a bifurcation parameter we study the direction and the stability of the bifurcating periodic solutions. We show when the system is stable with respect to the delay. Some numerical examples are given to confirm the theoretical results.delay differential equation; stability; Hopf bifurcation; IS-LM model

Principles and rules of conduct in the internal audit activity

The purpose of the paper is to present the basic principles governing the internal audit mission, as well as the code of conduct which should be observed in exercising such mission. On the other hand, we sought to highlight the mechanisms used to apply such principles into practice and the compliance to certainrules of conduct leading to the increase in the efficiency of the internal audit activity. For the achievemnt of this purpose, we started from the basic concepts related to the problems of the principles and conduct in the internal audit, and we continued by exemplifying them by means of the applicable standards in force. We also sought to highlight the place and role of the two categories of elements in the process of conducting an internal audit mission, as well as their economic and social implications

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

State Institution’s Competence in Exercising the Control Activity

The purpose of the paper is to present state institutions that are competent in exercising control actions, tha basic principles governing these actions, and the action competences according to the legal provisions in force. On the other hand, we sought to highlight the methodology used for the application of these principles and competences according to a logical sequence of actual control actions. For this purpose, we starded from basic concepts related to the problems mentioned and we continued by exemplifying them according to the needs at entity level, and also according to the standards in force. On the other hand, we sought to highlight the place and role of the state institutions in the control activity process at professional level, as well as the implications of this activity on entities and on the economic and social life

Methods of Measuring the Students’ Results Obtained in the Teaching-Learning Process

The experimental implementation and the determination of the efficiency of multimedia teaching-learning technologies was done with the purpose of establishing the necessity of transformations that are paramount for the educational system, in order to synchronize it with the general development tendencies of contemporary society. In this article I shall present the results of an experiment made at the Faculty of Economics Sciences, specialization Finances Banks. In this scientific experiment we applied the technique of parallel groups which supposes the implication of 4 groups of second year students, 2 groups forming the experimental team for whom the multimedia courses for training process were used and 2 control groups for whom teaching was made in the traditional system. The application of the statistical methods of processing experimental data attested the hypotheses about the positive impact of the implementation of the multimedia courses in teaching- learning process in the experimental groups and the efficiency of the applied methods to the experimental groups, compared to traditional methods, applied to control groups. The research in question has tried to propose a new perspective for performing the learning-teaching process, corresponding to present requirements, which, by using information technology, offers new possibilities to stimulate interest, new ways for active involvement of the student in the knowledge process.traditional teaching-learning process, multimedia technology, knowledge acquiring coefficient, automation coefficient, efficiency coefficient