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Managerial Accounting - an Essential Component of the Information System

Abstract

Accounting it’s an important component of the economic information system. E. Horomnea believes that through specific means and procedures, accounting provides: clarifications of the past and the present of the economic entities, pertinent analyzes that are directed to the market; provides guidance on the strategic future; provides motivations and solutions for the decisions made. This article will analyze the evolution of managerial accounting from traditional costing to the new guidelines, when the issue of creating added value and managing third parties needs represents the future of any information system. After 1987 there are continuous changes and concerns, not only at Romanian level but at world wide scale.

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The Populist Political Parties and their Overthrow in the Prevalent Order

Abstract

The world is entering a new international economic order, with clearly different characteristics to the previous one. Apart from the fundamental rotation (every 40-50 years) between the regimes of free trade and protectionism, the decisive difference is the rapid rise of populist parties that are gradually displacing traditional political parties and traditional governments in Europe and the world. This development is the angry response of the victims of globalization, which has created many losers and few winners. Despite some differences among these new political parties, depending on whether they belong to the right or left, they all share certain basic choices, such as closed borders, the return of nationalism, the need for state intervention in the economy, a more equitable distribution of wealth, the demonstration of hostility to elitism and the status quo, the limitation of unregulated stock market economy, the greater emphasis on domestic production and consumption than exports. This status change is important not only from the point of view of mutating from liberal to illiberal democracy, but also from the point of view of the radical economic changes expected at the international and national levels. The main question, which at present cannot be answered, is whether life on the planet Earth will be better or worse as a result of these fundamental changes that penetrate our everyday life.

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The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems

Abstract

The implementation of up-to-date technologies in the accounting system of modern entities is a topical subject, by the desire of enterprises to align themselves with the current of international globalization but also by the requirements imposed by the science and practice to join the accounting main issues in the field. The accounting technique evolved with the technological innovations, related to each evolutionary period of the human society. The paper aims to identifying the factors that influenced the whole process of the development of information technologies in the financial-accounting field; identifying the main issues related to the technological interaction in accounting and, in this context, identifying the tools and technological supports in the evolution of the accounting technique, from the empirical forms of accounting to the present day, in the age of globalization, amid the continuous need for normalization and standardization of accounting procedures, especially applicable to the consolidation of financial results.

Nowadays, the most used digital technology in computerized accounting and management is Cloud-Computing ERP solutions, a form of digital accounting that will represent the critical mass of accounting information system in the near future, and this paper will present and discuss such solutions.

Open access
The Sharing Economy and Sustainability: a Case Study of India

Abstract

The ongoing debates and discussions about sharing economy revolve round its definition, regulations and impact on economy, business and consumers. The paper attempts to develop a theoretical framework that define the sharing economy and analyse the possible association between the sharing economy and sustainability.

The paper also assesses the need for an institutional and regulatory framework to strengthen sharing economy as an economic driver, potentially contributing to the more sustainable growth of the world economy.

Open access
Attitude of Motorists towards Road Ethics: Empirical Study

Abstract

Road traffic safety among socioeconomic issues has become the major concern across the globe due to rise in road crashes attributed largely to human factor. This study tends to address attitudinal behavior of road users towards road ethics in Ilorin metropolis-Nigeria; covering both driver and motorcyclists and perception of motorists on road traffic enforcement agent. Questionnaire was employed as survey tools. Ordered logistic model were used to analyse the data on attitude of motorists and road traffic laws enforcement agents. About 87% of the 440 administered questionnaire were returned valid. A 3-model analysis was carried out and the findings showed that the attitude of the motorists, road traffic law enforcement agents and demographical index (gender, age and education) correlated with, and influence compliance with road traffic laws.

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Comparison of Lowest-Slot and Nearest-Stack Heuristics for Storage Assignment of Steel Bar Sets

Abstract

Our research objective is to lower intralogistics costs by minimizing the number of shuffling operations in a steel plant company commercial warehouse. The process of dispatching products consists of retrieving set of steel bar (SSB) from a floor stored stack or a special stacking frame by an overhead crane. To retrieve a targeted merchandise all SSB above targeted must be reshuffled. Proper assignment of storage locations is a key logistics problem for efficient order picking. We are comparing two heuristics, that do not require information of dispatching sequence of any stored products. We simulated the problem at hand with both methods. Our objective is to count the number of reshuffles using each heuristic on randomly generated examples and decide which is better in the long run. Our problem has similarities with storage assignment of steel plates or steel coils for minimization of reshuffling operations. The problem is also comparable to storage assignment of containers in a container yard. In our case we are dealing with a special stacking configuration of products, that demands different approach. We want to demonstrate which heuristic should be used in companies that lack necessary storage information infrastructure.

Open access
Electric Vehicles as Electricity Storages in Electric Power Systems

Abstract

Improvements in battery technology make electric vehicles more and more suitable for the use as electricity storages. Many benefits could be achieved by using electric vehicles for storing electricity in their batteries. This paper talks about the idea of electric vehicles as electricity storages in electric power systems. The idea has a great number of supporters, but also a significant part of the professional community believes that is unfeasible. This paper is not classified in either side and strives to give a realistic picture of this idea. For this purpose, findings from papers published in scientific journals are mainly used. There is also some information from websites, mainly for some technical issues. Partly, the opinions of the authors are present. Specificities of EVs and EPSs that enabled the birth of this idea are explained along with proposed concepts through which the idea can be implemented. Keeping with the vehicle to grid concept, issues about the implementation of the idea are considered. Achievements in the practical realization of the idea are also presented.

Open access
Optimal Bus Stops’ Allocation: A School Bus Routing Problem with Respect to Terrain Elevation

Abstract

The paper addresses the optimal bus stops allocation in the Laško municipality. The goal is to achieve a cost reduction by proper re-designing of a mandatory pupils’ transportation to their schools. The proposed heuristic optimization algorithm relies on data clustering and Monte Carlo simulation. The number of bus stops should be minimal possible that still assure a maximal service area, while keeping the minimal walking distances children have to go from their homes to the nearest bus stop. The working mechanism of the proposed algorithm is explained. The latter is driven by three-dimensional GIS data to take into account as much realistic dynamic properties of terrain as possible. The results show that the proposed algorithm achieves an optimal solution with only 37 optimal bus stops covering 94.6 % of all treated pupils despite the diversity and wideness of municipality, as well as the problematic characteristics of terrains’ elevation. The calculated bus stops will represent important guidelines to their actual physical implementation.

Open access
Sustainability Framework for Assessing Urban Freight Transportation Measures

Abstract

The salient scope of this paper is to enable the knowledge and understanding of urban freight transportation and provide guidance for implementing sustainable policies and measures in a city. To achieve this goal, an evaluation framework for city logistics policies and measures is developed, which demonstrates the complexity of urban freight transportation systems, through selected performance indicators, taking into account divergent stakeholders’ interests, conflicting business models and operations. Evaluation follows a hierarchical process; sustainability disciplines (economy and energy, environment, transportation and mobility, society), applicability enablers (policy and measure maturity, social acceptance and users’ uptake), multiple criteria and indicators, capturing the lifecycle impact of policies and measures and multiple stakeholders. Apart from the multicriteria context, the framework embeds methodologies, including, Impact Assessment, Social Cost Benefit Analysis, Transferability and Adaptability, and Risk Analysis. To demonstrate its applicability a case study is set for the City of Graz assessing the establishment of an Urban Consolidation Center. Results show that there is an overall improvement of 2.2% in the Logistics Sustainability Index when comparing before and after implementation cases of the Urban Consolidation Center.

Open access
The Technical Efficiency of Tunisian Ports: Comparing Data Envelopment Analysis and Stochastic Frontier Analysis Scores

Abstract

Maritime transportation for Tunisia plays an important role in trade exchange with other countries. Therefore, the objective of this paper is to measure the efficiency scores of 7 seaports in Tunisia by applying the Stochastic Frontier Analysis (SFA) with Cobb-Douglas production function and Data envelopment analysis (DEA) with CCR and BCC models. The annual data collected cover the 2007-2017 period for each port. Thus, the sample size for the analysis comprises a total of 77 observations. The empirical result shows that the total average scores of operating efficiency scores were DEA-BCC (0.746) >SFACD (0.536)>DEA-CCR (0.334) from 2007 to 2017. Given these results, the port of Gabes can be considered as the best efficient port in the 3 models (DEA-BCC, DEA-CCR and SFA-CD).

Open access