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ROLUL AUDITULUI INTERN N OPTIMIZAREA GUVERNAN EI CORPORATIVE
Ana-Maria Pascu
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice , 2011,
Abstract: In this paper, the debate of this subject is highly motivated by the importance of how acompany is managed in the context of recent changes that have occurred in the globaleconomy and, implicitly, in the context of the new trends of globalization, and the updatedof the concept of "corporate governance". In practice, the implementation and thedevelopment of corporate governance have influenced the nature and the evolution ofinternal audit witch has become increasingly important over the years. For the last 25 years,the interest in corporate governance has fueled the strength of internal audit all over theworld. Nowadays, the presence of internal auditors, in the context of a controversial world,where transparency is often absent, responsible for both "principles of corporategovernance" to ensure transparency of transactions organization and “management need tobring added safety to stakeholders and shareholders” enable the organization to have thecourage to implement the strategy into practice correctly and efficiently.
PROBLEMS AND COSTS OF THE EUROPEAN UNION EXPANSION WITH OVER 27 STATES
Marina Zaharioaie,Ana-Maria Pascu
CES Working Papers , 2010,
Abstract: Once on his way to enlargement, the European Union has taken a road of no return. History has shown that all candidate countries have become a point of EU Member States. The question thus is not where you go to the European Union enlargement, but how it will look after the enlargement of the Union politically, economically and socially. The objective of this paper is to analyze potential problems and costs of enlargement beyond the 27 states. Thus, we performed an analysis on the implications of enlargement to the Balkans to Asia Minor and even to the former Soviet bloc countries.
INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION
Ana-Maria Pascu,Andreea Vasiliu
CES Working Papers , 2011,
Abstract: 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.
La construction discursive de la signification : le point de vue argumentatif
Ana-Maria Cozma
Synergies Roumanie , 2010,
Abstract: Résumé : Le discours joue un r le central dans les théories sémantiques de l’argumentation, la signification lexicale étant fonction des discours argumentatifs auxquels elle impose des contraintes. En nous appuyant sur deux théories issues de l’argumentation dans la langue, la Théorie des Blocs Sémantiques et la Théorie des Possibles Argumentatifs, nous confronterons la manière dont le discours est intégré dans la théorie sémantique. Nous montrerons que les variations en la matière sont inséparables des objectifs que se donnent les deux théories : pour l’une, rendre compte des contraintes sémantiques imposées par la langue même au discours et, pour l’autre, rendre compte de la manière dont les significations de la langue permettent de construire des représentations à travers les discours.Abstract : Discourse plays a central role in the semantic theories of argumentation, as lexical meaning is determined according to the argumentative discourses it constrains. Based on Semantic Blocs Theory and Argumentative Probabilities Semantics, both closely related to the argumentation within language theory, I examine the way discourse is integrated into semantic theory. I show that variations on this matter must be considered with respect to the aims these theories express, and that the first one is concerned with the semantic constraints that language imposes on discourse, while the second one aims to explain the way linguistic meaning allows to construct representations through discourse.
The Impact of Social Factors on Economic Growth: Empirical Evidence for Romania and European Union Countries
Ana-Maria Popa
Romanian Journal of Fiscal Policy , 2012,
Abstract: This study analyzes the relationship between the social factors and the economic growth. A summary of social and economic environment is presented for Romania. As such, the paper analyzes the global evolution of social and economic environment over time and establishes a direct correlation between human development and economic welfare. An econometric model and a clustering model are tested for European Union countries. The results of the paper reveal the social factors that are positively correlated with the economic growth (i.e. the expected years of schooling and the life expectancy) and, respectively, the factors that are negatively correlated with the economic growth (i.e. the population at risk of poverty and the unemployment rate).
Corporate Philanthropy in Top Romanian Companies
Ana-Maria PETRACHE
Economia : Seria Management , 2011,
Abstract: This paper aims to provide an insight on the CSR activities developed by top Romanian companies and to analyze whether some economic indexes as number of employees and turnover have a considerable impact on the decision of companies to involve in social responsible activities. The approach is based on a cross-analysis of the statistical weight of donations for eight top company donors in 2007 in Romania. By reviewing the results of the research, the author considers the opportunity to develop a case for CSR, even in its basic form: philanthropy, as a premise for long run social performance.
The Wagner hypothesis from the perspective of the Romanian economy
Ana-Maria ?EPU?
Theoretical and Applied Economics , 2012,
Abstract: The study consists in determining a long term relationship between the size of the governmental expenses and the economic growth in Romania during the 2000-2010 period. By using the quarterly data of this period and the econometric techniques like the Granger causality, the co-integration analysis and VAR analysis, we have reached the conclusion that there is enough proof in favour of validating the Wagner law.
Multilevel Analysis of Infant Mortality in Romania
Ana-Maria BURLEA
Revista de Cercetare ?i Interven?ie Social? , 2012,
Abstract: Appraise infant mortality evolution at different territorial scales, identify disparities in terms of trend evolution and explore the contribution of some socioeconomic factors (educational attainment, unemployment rate and ethnicity) in the existing regional differences of infant mortality levels. As the aim of our study is to identify geographic disparities based on different spatial tendencies in infant mortality evolution, trend analysis was the most suited method. Cluster analysis was used to organize data into meaningful structures and allowed the identification of relatively homogenous groups of counties and municipalities. With the help of GIS techniques we have created cartographic material for a better visualization of the results. Linear regression was used to analyze the contribution of some socioeconomic factors on regional differences in infant mortality level. The results have demonstrated that, although the general downward trend is characteristic for infant mortality evolution in Romania, important variations between different geographic areas and between different social classes remain. Determined by the level of analysis, the results will vary. The model that summarizes the combined influence of all variables on infant mortality at national level explained 25% of the infant mortality variability and only 7% at district level. Of all independent variables, percentage of population with no education was the only indicator identified as having a significant influence on infant mortality. Multilevel analysis of infant mortality can give to scientists a better perspective and a better understanding of its relations with socioeconomic and biological determinants.
THE IMPACT OF HUMAN RESOURCE MANAGEMENT PRACTICES ON SMEs PERFORMANCE IN ROMANIA
ANA-MARIA BERCU
Anale : Seria ?tiin?e Economice. Timi?oara , 2012,
Abstract: A critical reading of the academic literature shows that the relationship between human resource management and firm effectiveness is a phenomenon with major implications on organizational performance. A study realized by Bryson (1999) in the UK over 178 SMEs revealed that different practices of human resource management affect their performance differently. In the EU countries, SMEs have a share of over 99% of the total number of enterprise, producing 58% of the value added of the economy and provides more than two thirds of total employment, as reflected in official statistics of Europe.Using a methodological approach based on theoretical analysis, empirical studies, statistics, data and information provided by the European Commission, National Council of Private Small and Medium Enterprises in Romania, our research shows that positive effects can be generated by using human resource management practices on organizational performance of SMEs in Romania.
CORPORATE SOCIAL RESPONSIBILITY: VOICE OF THE WORKFORCE IN A MULTINATIONAL COMPANY
Petrache Ana-Maria
Annals of the University of Oradea : Economic Science , 2009,
Abstract: The paper identifies in a valuable manner an attribute of corporate social responsibility, represented by the care towards internal stakeholders. Taking the pulse of the human resources also rebounds into signals given to the company on how to reestablish
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