References Cristea H., (2007), Expertiză contabilă, doctrină și deontologie profesională. Ghid de pregătire. Sinteză(Accounting Expertise, Doctrine and Professional Deontology. Training guide. Synthesis), CECCAR, Timișoara. Popescu D., (2016), Respectarea eticii și deontologiei în profesia contabilă - premisă a creșterii calității serviciilor contabile (Complying with Ethics and Deontology in the Accounting Profession - Prerequisite for Increasing the Quality of Accounting Services), Dissertation, Coordinator: Assoc. prof
Violeta Elena Drăgoi and Larisa Elena Preda
The central bank’s action on bank liquidity implies the action on the amount of currency issued by the central bank that banks can acquire in their mutual relationships, and on its price, which is the action on the interest rate.
In order to respond to banks’ treasury needs, the central bank acts on the money market through restrictions on refinancing options and handling reserve requirements.
The paper aims to investigate the extent to which the NBR’s money tool system influences the mass and quality of credit granted by banks in the Romanian banking system. The monetary policy strategy adopted by the NBR had a strong influence on the macroeconomic variables of Romania
Alina Puțan, Oana Raluca Ivan and Attila Tamas
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.
Assia Djenouhat and Reda Djaouahdou
The objective of this paper is to investigate the influence of Sino-Algerian B2B relational exchange via e-marketplace, by examining the two instrumental dimensions of relational exchange where information exchange and flexibility were tested. Toward that goal, a survey is employed to Algerian import companies to determine the quality of relational exchange with Chinese companies when trading via e-marketplace. A conceptual framework was developed based on extended literature review and examined on data collected from 70 companies through a survey methodology. As a result, Algerian import companies have a good and strong relational exchange with Chinese companies via e-marketplace, due to high degree of transparency, just-in-time services and special facilities in language negotiation, ordering, payment methods and shipment provided by Chinese companies. Thus, non-trust on e-commerce and internet infrastructure in Algeria has affected the trust on after-purchase activities via e-marketplace. So, Algerian companies strongly trust on Chinese companies but they weakly trust on trading with them via e-marketplace.
Vasiliki Kremastioti, Athanasios Anastasiou, Panagiotis Liargovas, Dimitrios Komninos and Zacharias Dermatis
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.
Evelyne Ingrid Mitu and Mile Vasic
Considerations”, Praeger Publishing, New York, 1982); T. Lange, K. Maguire - Labor markets, unemployment and training for quality: Germany and Japan, Journal of European Industrial Training, vol.22, no.3 / 1998 MCB University Press, p. 138-144);
Mircea Constantin Duica, Nicoleta Valentina Florea and Anisoara Duica
., Purchasing and SCM , Routledge, 2014, Kerkhoff G., The Bermuda Triangle of Business Procurement , John Wiley&Sons, 2005, Khan O., Zsidisin G.A., Handbook for Supply Chain Risk Management: Case Studies , Effective Practices, and Emerging Trends, J. Ross Pub., 2011, Ochonma E., Procurement and supply chain management , Author House, 2015, Pham H., Quality and Reliability Management and Its Applications , Springer, 2015, Quayle M., Purchasing and Supply Chain Management: Strategies and Realities , IGI, 2005, van Weele A et al