Employees competences-the success factor of commerce enterprises

Researches done in different areas of economic field have revealed that behind the performance of enterprises we find people. This truth is also valid for the commercial area. The commerce enterprise has some characteristic features among which there are: lack of common tools of other types of organisation for measurement of managerial performances, less degree of mechanisation and automation of activities, discontinuity of activities in work program caused by clients absence, the increased personnel expenses as part of the total expenses, significant seasonality impact, which can be manifested either in the activity period (the open season for example), or in consuming, or as a consequence of production seasonality, relatively increased number of clients to whom they address - very much in case of retail enterprises and quite much of those of wholesaling -, selling of a great number of products - the commerce firms who sell one or a few articles being exceptionally cases etc. All of these raise the problem of competences, abilities and necessary knowledge for a propey performance of commerce enterprise activities with the goal to reach their profitability. Therefore, as a succession of an exploratory research I have defined a commercial specialist profile, based on o few general and specific competences. Starting from these competences, curricula of preparing institutions can be designed with the goal of adapting these to business area requirements.competence, ability, knowledge, learning, preparation

THE IMPLICATIONS OF GROSS FIXED CAPITAL AND UNEMPLOYMENT RATE GENERAL GOVERNMENT DEFICIT. EMPIRICAL STUDY AT THE EUROPEAN LEVEL

In this paper we evaluate the influence of the modification of public investment level and unemployment rate on the general government deficit at the European Union level. We create a regression model that shows that a sustained and increased investment policy and the reduction of unemployment rate have a favorable effect on the objective of minimizing the budget deficit. In the last years European Union’s countries had to face a difficult problem concerning fiscal policy. They have to make public investments to stimulate economic growth and in the same time they have to meet the convergence criteria’s of public deficit. On the other hand, EU has to deal with a higher rate of unemployment. Through our model we try to see how European Union countries should implement their political strategies on unemployment and investment with the main objective of reducing the general government deficit.general government deficit, gross fixed capital, unemployment rate, correlation, regression

INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION

In the context of the global economic crisis, small and medium enterprises are most affected. That is why the problem that arises more frequently is the harmonization of national legislation with the European legislation. The necessity to implement specific standards for SMEs appeared in order to provide them a beneficial framework for better economic and financial market positioning. In this respect, the International Accounting Standards Board issued in 2009 IFRS for SMEs, a referential aiming to the simplification of accounting procedures, reconciliation and increase of confidence of potential investors (stakeholders). The question of compatibility of these standards with the European Accounting Directives appears in situations where they may choose to use IFRS for SMEs. The aim of this paper is to evaluate the incompatibilities between IFRS for SMEs and the European Accounting Directives and to analyze the results concerning the implementation of the IFRS for SMEs in Europe. Through this article we want to contribute to the SME accounting area of knowledge.IFRS for SMEs, compatibility, European Accounting Directives, harmonization, reconciliation, implementation

Employees competences-the success factor of commerce enterprises

Researches done in different areas of economic field have revealed that behind the performance of enterprises we find people. This truth is also valid for the commercial area. The commerce enterprise has some characteristic features among which there are: lack of common tools of other types of organisation for measurement of managerial performances, less degree of mechanisation and automation of activities, discontinuity of activities in work program caused by clients absence, the increased personnel expenses as part of the total expenses, significant seasonality impact, which can be manifested either in the activity period (the open season for example), or in consuming, or as a consequence of production seasonality, relatively increased number of clients to whom they address - very much in case of retail enterprises and quite much of those of wholesaling -, selling of a great number of products - the commerce firms who sell one or a few articles being exceptionally cases etc. All of these raise the problem of competences, abilities and necessary knowledge for a propey performance of commerce enterprise activities with the goal to reach their profitability. Therefore, as a succession of an exploratory research I have defined a commercial specialist profile, based on o few general and specific competences. Starting from these competences, curricula of preparing institutions can be designed with the goal of adapting these to business area requirements

Magnon Broadening Effects in Double Layered Manganite La_1.2 Sr_1.8 Mn_2 O_7

Magnon linewidth of La_1.2 Sr_1.8 Mn_2 O_7 near the Brillouin zone boundary is investigated from both theoretical and experimental points of view. Abrupt magnon broadening is ascribed to a strong magnon-phonon coupling. Magnon broadening observed in cubic perovskite manganites is also discussed.Comment: 4 pages + 1 jpeg figur