Determinism in Assessing the Consumer’s Ecological Behaviour

The discrepancy between the amplitude of erosive processes set off in the environment and the level of the measures taken to stop or to counter-balance the pollution effects, limited by the way of life, technologies, knowledge and conscience, entails high demands for the society as a whole and for each individual. This approach aims the addressing of the issue of consumer’s ecological behaviour as a process of conscious assumption of responsibilities for environmental preservation and manifestation of attitudes oriented to promoting the values of the ecosystem and delimitation of specific behavioural typology. In this respect, we proceeded at the holistic analysis of the domain’s inherent and specific conditions that allowed detection of influencing factors of the adoption of an ecological behavior and their synthetic structure into three groups of determinants: economic, psychosocial and organizational. In these three major coordinates, there are designed types of ecological behaviour, their effectiveness being at the intersection of the projections of different degrees of intensity considered on the chosen axes. Based on deductive reasoning there can be determined orthoscopic actions that are focused on eliminating the cause that generated behavioural deviations.ecological behaviour, determinants of ecological behaviour, typology of ecological behaviour, ecosystem relationship

Applicative Approach to Risk Management

Order, symmetries, correspondences and proportionalities that served ashypothesis for any economical theories are frequently infirmed by the contemporary reality. The new theoretical approaches take into consideration chaos, as an endogenous feature of simple nonlinear systems and synergetic of some minor variabilities with multiple resonance and interactions that could induce major changes in the systems behaviour. The higher the variability of a phenomenon, the higher is the probability not to obtain the estimated result. The expansion of globalized markets at planetary level and the volatility of some variables that have an impact on the whole system expose any business to an entire range of risks, thus the businesses administrations have the responsibility of risk management and avoiding of the blending of exogenous and endogenous risks, as an absolute condition of survival.risk, interaction, management, risk evaluation, decision.

Characteriologic Context of Service Assessment

Powerfully marked concept by the new economic paradigm, the service quality imply and economic parameters and psycho-social dimensions, leading to a multidisciplinary, sectorial and sequentially approach, in an effort to create an object-oriented reference framework to ensure recognition by the consumer and social accreditation. Service diversity and specificity require the evaluation and the analysis of the quality based on typological coordinates of definition operationalization. The conceptualization of quality is characterized by dynamism, systemic approach, integrating and procedural feature in an evaluative-comparative approach. The fundamental importance of quality in the competitiveness and prosperity of an enterprise resulted into the completeness of its approach as overall quality across the entire lifecycle and on the level of every organizational structure, its acknowledgement on top management level attaining at the consumers’ as well as own employees’ satisfaction. As a dichotomy approach, the evaluation of quality is performed in the context of its perception relativization by the consumer’s standards of quality and by services standards of the provider, requiring the implementation of some value-regulatory systems specific to the types of services on sectorial and private level. The simplex of values, granting identity of appreciation tends, in time, by its cognitive balance to preserve a common definition basis of quality and to and to complementarize through the motivational balance, the interests of the consumer and the provider, noting that the economic operator’s margin is determined by the perceived performance.quality; need; satisfaction; utility; value; simplexy of values.

Ethics and internal audit: whistleblowing issues

It is undisputed that the companies’ performances are now more than ever, in the concerns caused by global competition and financial crisis. In this context, one of the interveners in the direction of performance is having an ethical and responsable behavior regrading the public. An ethical behavior is related first of all to the idea of morality, above respecting the law. „Ethics aims to the heart of the corporate’s reputation and in the end that is all you have if you hope to be successful and prosperous in the business world (Harold Tinkler-director of ethics departament of Deloitte & Touche). Developing a system of ethical values within an organization depends not only on the framework provided by the law, but also by creating a participatory framework in order to eliminate waste, or other forms of fraud. Whistleblowing („who blows the whistle”) which can be translated by „giving signals” means that employees can be a part of the internal structures of companies with duties of discovering non-ethical practices. Whistleblowing policy is the result of implementation by U.S. firms which are present in other states, of the Sarbanes Oxley Act in the U.S. What these companies do not realize is that the implementation of whistleblowing schemes in Romania can be interpreted as a violation of the rights of data subjects to personal data protection. Being an anglo-saxon practice type, the question is to what extent the European type company will be able to fald with and also how it can be controlled? It is believed that controling the activity of whistleblowing can be performed by a specialized team of internal audit department. So, internal auditors should realise also missions regarding the research of those tort facts reported by employees. Whistleblowing is designed as a just and effective mean in order to improve the individual and collective behavior of a company.company, ethics, internal audit, whistleblowing

Ethics and internal audit: whistleblowing issues

It is undisputed that the companies’ performances are now more than ever, in the concerns caused by global competition and financial crisis. In this context, one of the interveners in the direction of performance is having an ethical and responsable behavior regrading the public. An ethical behavior is related first of all to the idea of morality, above respecting the law. „Ethics aims to the heart of the corporate’s reputation and in the end that is all you have if you hope to be successful and prosperous in the business world (Harold Tinkler-director of ethics departament of Deloitte & Touche). Developing a system of ethical values within an organization depends not only on the framework provided by the law, but also by creating a participatory framework in order to eliminate waste, or other forms of fraud. Whistleblowing („who blows the whistle”) which can be translated by „giving signals” means that employees can be a part of the internal structures of companies with duties of discovering non-ethical practices. Whistleblowing policy is the result of implementation by U.S. firms which are present in other states, of the Sarbanes Oxley Act in the U.S. What these companies do not realize is that the implementation of whistleblowing schemes in Romania can be interpreted as a violation of the rights of data subjects to personal data protection. Being an anglo-saxon practice type, the question is to what extent the European type company will be able to fald with and also how it can be controlled? It is believed that controling the activity of whistleblowing can be performed by a specialized team of internal audit department. So, internal auditors should realise also missions regarding the research of those tort facts reported by employees. Whistleblowing is designed as a just and effective mean in order to improve the individual and collective behavior of a company

Professional reasoning in expressing the auditor's opinion

Unlike other information, assertions and conclusions made during the audit process, the auditor's opinion expressed in the report on the accuracy of the financial statements in terms of the company’s image is available to all users. The result of a series of professional judgments based on complex theoretical and practical knowledge developed within the referential framework generated by the accounting and audit standards in order to detect misstatements, typological classifications and their correction, the opinion expressed by the auditor may have significant consequences. An inadequate opinion may alter the image of the entity in relation with all stakeholders, with serious implications on the continuity of the business. To the other extreme, an inadequate opinion may encourage unsustainable actions, with severe consequences both on own activity and on third parties

Professional reasoning in expressing the auditor's opinion

Unlike other information, assertions and conclusions made during the audit process, the auditor's opinion expressed in the report on the accuracy of the financial statements in terms of the company’s image is available to all users. The result of a series of professional judgments based on complex theoretical and practical knowledge developed within the referential framework generated by the accounting and audit standards in order to detect misstatements, typological classifications and their correction, the opinion expressed by the auditor may have significant consequences. An inadequate opinion may alter the image of the entity in relation with all stakeholders, with serious implications on the continuity of the business. To the other extreme, an inadequate opinion may encourage unsustainable actions, with severe consequences both on own activity and on third parties

MATRIX APPROACH OF STRATEGIC POSITIONING IN THE HOSPITALITY INDUSTRY

The diversity of environmental conditions that characterize the locations of some geographical structure of global enterprises or of those with extensive territorial divisions, impose the reiteration of the strategic analysis at the level of each component structure in order to avoid inadequate investment policies and the adoption of specific strategies for each situation, individually. In this context, we propose a matrix approach of the strategic positioning of the reception structures belonging to a travel company with national distribution developed on the basis of some composite indices that aggregate the performance on two coordinates, synthesizing its own capabilities and the attractiveness of the site, generating opportunities and constraints that shall guide the decision making process.strategic positioning; matrix; performance; attractiveness; composite index.

Inconsistency of Legal Provisions: Failure in Introducin the Clawback Tax on the Romanian Medicines Market

<p>The performance of economic systems de- pends both on using resources with maximum efficiency and on society’s income redistribution. Any socio-economic decision has to ensure Pareto efficiency or, according to the Kaldor-Hicks principle, to provide net benefit after the compensation of the involved social costs.</p><p>Health and education are main development vectors of all nations and funds oriented in these fields are major capital investments, for which recent utilities are ignored in favor of future ones that are much more important due to their major effects on the ostensible growth of society’s capabilities. The constant insufficiency of financing the health system requires the search of new resources and their much more responsible and efficient management. The clawback tax, which theoretically withdraws a surplus part from the sales value of pharmaceutical companies, given the fact that the paying availability is estimated according to the involved opportunity costs, is a fiscal instrument practiced by many countries with beneficial consequences on the social surplus.</p><p>The three attempts (three normative acts in three years) of the Romanian national authorities to introduce the clawback tax may be considered failures, due to the absence of studies and tests that allow the implementation of accurate, sustainable and non-discriminatory rules and the highlight of compensatory measures.</p

Declarativity and efficiency in providing services of general economic interest. Empirical study regarding the relation between heating costs and budget constraints

Defined by each country separately, according to real options, circumstances and traditions, the services of general economic interest have an objective purpose in ensuring protection and security for population. The services of general economic interest involve both public and economic services and show characteristics of both fields, reflecting the capabilities of communities to organize, regulate and provide them. Considering the accessibility to the essential service of general economic interest of providing household heating, as an undeniable condition of consumer protection, an analysis has been made in this field, with reference to the concrete manner of providing these services. The goal of this endeavor was to emphasize the actual conditionalities induced by the budget constraints of households while ensuring the universality of the access to the essential heating service. The empirical study is based on a survey of 55 households in sector 2 of Bucharest that have access to gas heating systems, while they have different revenues and equipments. The processing of the gathered data allowed the procurement of certain indicators that explain how household revenues determine the access to the heating services and how the deficiencies of the insurance system of these services deepen the social polarization and increase the weightings of those living at the limit of subsistence