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Applied Analysis of the Impact of Inventory Valuation Methods on the Financial Situation and Financial Performance

Abstract

At the level of any entity (company), inventory represents an important category of current assets, and implicitly, of total assets. Starting from the importance of this category of assets for the normal development of the production or sales activity, this paper has as priority objectives the following: delimitation of the theoretical aspects regarding the inventory valuation of the sold goods; determining the impact that inventory valuation methods may have on the financial position and financial performance of the company; applied analysis of inventory valuation options. The results obtained from both theoretical and practical research verify the main assumption that the inventory valuation options have a different impact on financial situation and the financial performance of an entity.

Open access
Comparative Management of Human Resources between USA and Japan

Abstract

Despite the differences between Japanese and styles, both will have a huge impact on their national economies. In terms of cultural management styles will continue to present significant differences. Although nothing is certain, both Americans and Japanese must continue to adapt their management styles to maintain global competitiveness. In general, human resources, labor relations within organizations are mainly features that differentiate the Japanese management system of other countries, especially the US.

Open access
Economic Evaluation of Health Programs – Health Expenditures in the European Union

Abstract

Health Care is a sensitive issue that concerns not only the individual but also society in general. Health economics are a specialization of the economists in the health sector who aim for the proper function of hospital administration. It deals with issues related to the financing and delivery of health services and the role of such services and other personal decisions in contributing to personal health. Many researches refer to the problems that each health unit faces, emphasizing on the resources, programs and health expenditure. Some of these programs, especially the most effective, are mentioned in this research. Their creation was based on the best quality of health services in all OECD countries.

With this research, we aim to develop a methodological framework for evaluating the total health expenditure (consists of all expenditures or outlays for medical care, prevention, promotion, rehabilitation, community health activities, health administration and regulation and capital formation with the predominant objective of improving health) in the 23 OECD countries, by creating a panel data regression and analyzing the results, from 2000 to 2014. For this reason, some of the most important variables (macroeconomic and related to the health sector), were used as tools to assess the performance of each country, as far as the resources and the expenditure for the health care are concerned. Every explanatory variable that was used in this sample, but also the combination of a number of these explanatory variables showed a positive correlation with total expenditures as a percentage of GDP in the majority of the equations. Some variables showed a negative correlation with total health expenditures, which doesn’t fit with the economic theory. Financial crisis is the reason for this.

Open access
Increasing Awareness about Contagious Diseases through Information Campaigns in Romania

Abstract

The article presents an analysis of the awareness of the population about the kinds of contagious diseases to which it is exposed, as well as ways to prevent known and applied in everyday life. Presentation exposes results of a survey in the Dambovita county of Romania and tries to explain it by reference to information campaigns on contagious diseases. The empirical study reveals the main contagious diseases known and those less known by people, the favourite sources of information, the main measures of prevention known and applied by individuals. Finally some considerations are made regarding the future organization of information campaigns in this area.

Open access
Integrate CAATS Technologies into Data Selection and Data Analysis

Abstract

This research paper is a study of the application of selection techniques in financial audit, with particular attention to the sampling selection technique, as well as an attempt to find out how to improve them, especially in the current informational context.

Computer assisted auditing techniques (CAATS) are able to analyze enlarge data volumes to distinguish errors by taking all activities of the economic entity in the audit period.

Open access
Monetary Policy and Export Diversification in Nigeria

Abstract

This study examined the extent to which monetary policy has influenced export diversification in Nigeria for the period 1962 to 2014. The study employed descriptive and ordinary least squares techniques. The descriptive analysis revealed that the diversification exercise in Nigeria can only be expressed as average.

The regression estimate showed that monetary policy was insignificant in influencing export diversification in Nigeria. The study concluded that monetary policy has not played a fundamental role in enhancing export diversification in Nigeria. The study recommended that monetary policy should be purpose driven towards the achievement of export diversification.

This can be achieved by employing selective-sectoral monetary policy measures in accelerating investment in various non-oil sectors of the economy such as the mining, manufacturing and tourism sectors.

Open access
Multiculturality and Interculturality in Tourism

Abstract

There is a turmoil in Europe and the world as far as the terms multiculturality and interculturality are concerned and have been concerned in recent years. The overwhelming historical, political, cultural and economic changes that have shaken the whole world have brought about significant changes in otherwise relatively traditional societies and communities, as well, with a very important impact on people's lives not only in point of economy, but communication, attitude towards labour, personality traits, national security and others. All interpersonal relations have been tinted by the reaction towards some „buzz words” that are very popular nowadays; nevertheless, they are at the core of a tremendously huge process of changes in the mere life of European societies and communities.

In this environment, all economic activities that involve huge movements of individuals and masses (like tourism and hospitality) have experienced huge transformations; and if the ability and skill of making international communication mingle with the feeling of security encountered in a certain environment- these would definitely lead to a potential and real growth in that economic sector, including the third one of services.

We truly believe tourism is one of those, and good international relations, as well as strategic partnerships, contribute to its development.

In order to achieve results in tourism you only have to provide the following: secure environment, a competitive product, and good value for price services. It also helps if you have skilled employees, though.

Open access
Peer-to-Peer Learning Networks, Source of Training of Staff in Romanian Micro-Enterprises

Abstract

According to the Small Business Act Report, 2015, Romania is placed by the European Commission as a leader among the Member States in the field of entrepreneurship, with the prospects of increasing the number of SMEs by at least 8.5% annually. Micro enterprises in Romania, according to the White Paper of SMEs in Romania-2016, edition XIV, also face difficulties with the continuous preparation and training of the employees, namely: hiring, training and maintaining the personnel, consulting and the necessary training for the company and employees. For vocational training, SMEs in Romania allocate an average percentage of 1.96% of the turnover, a rather unfavorable situation, which shows that Romanian entrepreneurs invest relatively little in human resources training.

This paper is part of a European project entitled ME2ME – Micro-Enterprise Learning, and aims at identifying the skills and knowledge available in the local business community that could be valued through peer-to-peer learning networks to support the development of the micro-enterprise sector. The outlined conclusions point out that the peer-to-peer learning process occupies the second position among the methods of accessing the new training sources in Romania. The most important peer-to-peer learning approaches into the micro-enterprises’ representatives preferences were: small group meetings, joint peer activities, and training sessions.

Open access
The Phenomenon of Climate Change in Organization and HR-Related Literature: A Conceptual Brief Analysis

Abstract

Climate change has become one of the main challenges facing humanity. Over the past decade, this phenomenon, which may have been caused by natural variability and/or human activity, has attracted many scholars from different scientific disciplines to warn of its potential consequences.

The author of this paper has decided to address the existence of this important phenomenon in organizational literature. However, upon exploring different academic databases, the rarity of research focusing on climate change and its relationship and/or effect on HR or organizational aspects became obvious. Accordingly, the author recommends other HR and organizational scholars devote considerable space to this phenomenon in their field.

Open access
Selecting the Right Suppliers in Procurement Process along Supply Chain-a Mathematical Modeling Approach

Abstract

Procurement management is a function for B2B market and a complex concept based on a continuous buying cycle and supposes: determining the need, taking the decision of buying, identification of sources, selecting and choosing the right suppliers, contracting, and maintaining the relationships with the future contractors.

Supplier selection is a challenging task along supply chain and is based on some important criteria in order to choose the right supplier and maintain with it a long and prosper relationship. In order to select the right supplier, the buyer may use quantitative and qualitative methods. In this article we present the importance of supplier selection along supply chain and the used criteria to do this. We also present a supplier selection method based on mathematical models, especially on regression function and time series analysis, in order to show that they bring important benefits for the companies which used them.

Open access