THE CUSTOMER – THE KEY TO SUCCED FOR EVERY ECONOMIC ENTITY

The traditional synthetic financial indicators of the performance, as well as the return on assets, the return of equity, the traditionally non-financial indicators used, and the utilization rate of production capacity, the rate of labor productivity or scrap rate, allow the entity to ensure if the available capitals have been used, directly or indirectly, and if their use enabled the entity to create value for the shareholders. These indicators do not take into account the changes in satisfaction or the customers’ demand, the entity’s ability for innovation in order to meet the customers’ expectations, the entity’s ability to adapt its production and marketing processes to rapidly take account of any change in the environment. In the current competitive environment, the entity must hold its management so that the customer’s satisfaction should represent the culture of the entity. In this context, it is necessary to choose those methods of management oriented towards the customer’s satisfaction. This study proposes a brief overview of these methods.customer, management, economic entity.

University rankings – a guide to choose a university?

In a more and more global world, universities compete for both students and faculty staff. Do university rankings offer a good perspective when it comes to choosing a university, as a student or university professor/researcher? This paper presents an analysis of well-known university rankings, trying to answer to the above mentioned question. It also presents an alternative to such rankings, namely intellectual capital evaluation models.university rankings, indicators, intellectual capital

University rankings – a guide to choose a university?

In a more and more global world, universities compete for both students and faculty staff. Do university rankings offer a good perspective when it comes to choosing a university, as a student or university professor/researcher? This paper presents an analysis of well-known university rankings, trying to answer to the above mentioned question. It also presents an alternative to such rankings, namely intellectual capital evaluation models

Intelectual capital (IC) models – a comparative approach

This paper presents a comparative analysis of some intellectual capital models. The analysis is based on four criteria: the main concepts and classifications on which the models are based on, the analysis of functional characteristics, the analysis of operational performances, limitations.intellectual capital, measurement, evaluation, models

The non-financial reporting: goal and perspective in the Romanian society of the third millennium

More often, we realize that we do not live for ourselves, that the saying "seize the day" should be revised in the light of the implications of our own actions for the others and the responsibility and each one’s responsibility come from the individual social consciousness, especially from the collective social consciousness. Our research is based on this background, it is a research focused on highlighting the existing climate at the national level (and here we refer to the actions of the state), at the level of business communities (the role of non-governmental organizations in promoting non-financial reporting) and at the level of the economic entities (their level to perceive and understand the new emerging needs and information requirements of the users of reported information). We aim to highlight the concerns of these actors to legislate, to propose and become responsible for the current and future state of the Romanian society. The results factually confirm that things do not stand still and that changes related to the non-financial reporting practice in Romania come to support the development presented in the international environment, both as result, and especially as part of it

In search of intelligent organizations

The purpose of this paper is to search for the main characteristics of intelligent organizations. Intelligence is one of those concepts that everyone has in mind, but hardly few can define or explain it. Thus, it is even more difficult to extend this concept to organizations, and to talk about organizational intelligence. This paper tries to show the new dimensions of intelligence up to the organizational level, and the new characteristics such intelligent organizations may have. Basically, intelligent organizations are the ones which developed the capability to continuously adapt to changing and unpredictable environments. They are learning organizations in which the human capital, including the individual intelligence, has been integrated into a new cognitive structure at the organization level.knowledge, intelligence, intellectual capital, organization, organizational intelligence.

Study Regarding the Relevance of the Information Disclosed in the Romanian Financial Statement

This study is a comparative analysis regarding the relevant information for current and potential investors of Romania. The information required for this study was collected by applying a questionnaire to 186 investors, of which 42 are current investors and 144 are potential investors. The conclusions of this study revealed that there is not any significant difference between current and potential investors regarding the relevance of the information disclosed in the financial statements

The Vision and Mission of the University. Case Study – The Academy of Economic Studies of Bucharest

The purpose of this study is to present the meaning of the vision and mission statements for a university, in a strategic management reference. We will consider the vision and mission statements of some known world class universities, in order to illustrate the essential points of such formulations. Then, we will perform a critical analysis of the existing vision and mission statements of the Academy of Economic Studies from Bucharest and suggests new statement formulations, as they are essential elements for university strategy.competitive advantage, mission, vision, strategic management, university.

The Semantic Dynamics of the Intellectual Capital Concept

Intellectual capital is considered to be the most important source of wealth in the New Economy. Whether called intellectual capital, intangible assets, intangible resources, knowledge resources, it is increasingly getting more and more attention from both practitioners and researchers. For sound empirical approaches in this field, we first need to understand better what is meant by intellectual capital. This paper presents a complex analysis of the concept of intellectual capital.intellectual capital, intangible assets, knowledge, knowledge resources, knowledge assets.

The Human Being – He is Still ... the Living Resource of the Company

Almost every day, and quite often, we hear about how important is the data, the information or the knowledge at work. The saying "The one who has information, also has control” is more current than ever; it provides reliability, it awakens passion and determines you to store everything. We almost become machines, systems of these universal keys represented by knowledge. We tend to appreciate this ambulant knowledge, these bearers of knowledge and we lose sight of the essence - the human being. But isn’t he, the human being, who brought us to this moment? Isn’t it that all his needs, which became more and more refined, more strict, more precise that caused this transformation? We believe that this may continue, at least in accounting, far beyond the moment when the great economists labelled the human being as a factor of production that advances towards the human being who brings performance then towards the possible ... human being as an asset, equity, debt. Perhaps, as in the case of great denials which have become truths, if not absolute, at least there will come a day when we are able to compress the time ... the space ...., a  day when we have the necessary instruments to trade equity, assets and human liabilities... But until then, with your permission, we will deal with the human factor that brings performance, that is, we will be present both in reality and especially in thought, having the cliché of the transcendality of the human being towards new horizons of knowledge