Search Results

You are looking at 1 - 2 of 2 items for :

  • Author: Raluca Oană x
  • Management, Organization, Corporate Governance x
Clear All Modify Search
Open access

Oana Raluca Ivan

Abstract

Integrated Reporting (IR), the latest approach in corporate reporting, is one of the most discussed topics of the past several years. Recently, companies and companies have realized that the former business model, which was based only on profit-taking without regard to employees, the environment and society, needs to be revised and should take into account wider objectives than financial ones. Therefore, current societies adopt a pluralistic approach and aim to include in their concerns stakeholders’ needs, sustainability, business ethics and transparency. From the aforementioned aspects derives the research question of the present study, aiming in this way to determine the degree of adoption of the integrated reporting of the Romanian companies listed on the Bucharest Stock Exchange, as well as the analysis of the corporate governance reporting degree of the companies included in the study. The results show us the current state of the art for this issue.

Open access

Alina Puțan, Oana Raluca Ivan and Attila Tamas

Abstract

Current status of the hospital units is worrying: insufficient funding, increasing the number of cases considered / treated, providing quality services at public hospital unit. In this research we have undergone an empirical research carried out in the hospital units of category III and IV, from Alba County, this sample selection aims to identify an optimal solution to exercise management control which should serve to management decisionmaking. Responsibility centers, at the level of hospital unit, establish the liability for each segment of expenditure, expenditure tracking and proper grounding even their places of training, delimitation expenditure which does not strictly dependent on the production activities that are related strictly by the process; establishing the deviations of preset expenses levels; establishing a system of rules allowing highlighting the responsibilities of each performer, introducing a system of resource allocation and tracking of the use of their by developing specific cost budget for each responsibility center. The disadvantages of decentralization based on activity centers consists in increase the consumption of resources in certain activities, unclear delimitation of cause-effect relationships that create difficulties in adopting the relevant decisions by management, etc.