Annals of Spiru Haret University. Economic Series最新文献_第5页

Aspects of Career Management and Success in Educational Organizations 教育机构的职业管理和成功方面

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/2235

Sebastian Chirimbu

{"title":"Aspects of Career Management and Success in Educational Organizations","authors":"Sebastian Chirimbu","doi":"10.26458/2235","DOIUrl":"https://doi.org/10.26458/2235","url":null,"abstract":"A modern educational institution should create the necessary conditions for the integration and development of the personal and professional competences of the teachers in order to obtain a successful career. In the current context of the educational system in the Republic of Moldova and Romania, the capitalization of human resources is a priority objective of the managers of educational institutions. The difficulties they face, the constantly changing educational reforms, the unpredictable and challenging situations are known partially or impartially theoretically and practically by teachers who are beginning to integrate into the institution, and the process of insertion from educational institutions is often not effective. We will analyse the characteristics of a successful career but also the motivation for achievement as an important component of the professionalization process, teachers thus tending to pursue challenging careers, complex enough, but not so difficult as to end in failure. Therefore, if professional motivation is an important endeavor, because it starts from the idea that a large part of everyone's life spends at work, performance denotes the achievement and ability of the teacher to respond to tasks and to be a model for those in the organization when it comes to involvement and responsibility.","PeriodicalId":114591,"journal":{"name":"Annals of Spiru Haret University. Economic Series","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125910368","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

CRITICAL EVALUATION OF EU MIGRATION POLICY IN CRISIS AGENDA WITHIN FRAMEWORK OF BORDER MANAGEMENT 边境管理框架内危机议程中欧盟移民政策的关键评价

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/22310

Sahil Mammadov

{"title":"CRITICAL EVALUATION OF EU MIGRATION POLICY IN CRISIS AGENDA WITHIN FRAMEWORK OF BORDER MANAGEMENT","authors":"Sahil Mammadov","doi":"10.26458/22310","DOIUrl":"https://doi.org/10.26458/22310","url":null,"abstract":"If we try to define the concept of migration, which is one of the critical issues faced by all countries today, we will see that it is more a search for innovation stemming from a \"problem\", and this process has tried to preserve this feature from the very beginning of history until today. When we open the concept of \"problem\" here, it can be seen that sometimes there can be a direct threat to human existence, such as natural disaster, war, oppression and persecution, and sometimes this process can occur for personal reasons, such as unemployment, the desire for a better life. At the same time, the issue of migration can be considered optional as well as mandatory within the framework of interstate agreements and various difficulties experienced. It is known that the migration crisis observed in 2015 as a result of the fragmentation trend among the member states turned into an integration crisis in the EU migration policy. In this regard, this study aims to reveal the validity of independent national policy requirements by analyzing them. The secondary data methods have applied for this study by using different official sources from EU and other statistical sources. With this aim, the evaluation of the EU's migration policy goals, financial, legal and institutional tools in the context of inter-national and intergovernmental tension in the example of border management is considered as the main final goal of the study.","PeriodicalId":114591,"journal":{"name":"Annals of Spiru Haret University. Economic Series","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125245116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Techno-globalisation and labour sustainability in an era of the 4th Industrial revolution 第四次工业革命时代的技术全球化与劳动力可持续性

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/2233

W. Ukpere

{"title":"Techno-globalisation and labour sustainability in an era of the 4th Industrial revolution","authors":"W. Ukpere","doi":"10.26458/2233","DOIUrl":"https://doi.org/10.26458/2233","url":null,"abstract":"Capitalism, as it is known is based on the concepts of competition, profit motive, private enterprises (self-interest) and scientific management. These key catalysts set the motion for capitalist expansion, exploration and exploitation. One notable area where capitalism has naturally done exceptionally well based on its characteristics, is within the domain of scientific management, which has spurred technological innovations as well as triggered techno-globalisation. In spite of several warning signs of the impact of techno-globalisation on the sustainability of labour, the world advanced into the 4th Industrial Revolutions, which is also driven by highly sophisticated technological advancements. The 4th IR has unique features, namely, smartphone takeover almost every aspect of business activity; knowledge generation is made possible through big data; robotics may likely replace many human routine activities in the workplace. The new trend will certainly lead to massive job losses as well as create new ones within the industry, which could have detriment effects for labour sustainability. However, some mechanisms have been postulated in this treatise to improve the status quo.","PeriodicalId":114591,"journal":{"name":"Annals of Spiru Haret University. Economic Series","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130381191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinants of Forensic Accounting Techniques and Theories: An Empirical Investigation 法务会计技术和理论的决定因素:一项实证调查

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/22319

G. Oyedokun

{"title":"Determinants of Forensic Accounting Techniques and Theories: An Empirical Investigation","authors":"G. Oyedokun","doi":"10.26458/22319","DOIUrl":"https://doi.org/10.26458/22319","url":null,"abstract":" This study sought and investigated the determinants of forensic accounting techniques. The data analysed in this study were gathered from both primary and secondary sources. The 120 respondents were purposively selected, which includes forensic accountants, fraud auditors, bankers, forensic investigators, finance enthusiasts, fraud investigators, and those in academia. The data for this study were gathered electronically using an online questionnaire through Google Form. The Google Form analysis was adopted. Secondary data were the existing data, established by seasoned professionals and academics. The data were presented through pie charts, bar chats, and descriptions. The study shows that the nature of fraud under investigation which includes the level of crime perpetrated, how much involved, stages, complexity, and who is involved are the determinant of techniques to be applied to fraud examination. Also, other factors such as criminal evidence, the expertise and experience of the examiner, organisational policies, and the risks involved determine what techniques to be applied to forensic investigations. Data mining emerged as the most appropriate technique for fraud investigation, however, the combination of two or more techniques is advised for forensic accountants, forensic legal practitioners, and all other similar parties. This study recommends the need for stakeholders to engage, recruit, and employ the services of a forensic accountant to review, strengthen, reappraise records and internal control systems on a routine basis; Organisations should train employees on the dynamics and scope of financial crimes, the legal environment, fraud prevention, and ethical issues.","PeriodicalId":114591,"journal":{"name":"Annals of Spiru Haret University. Economic Series","volume":"206 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132132049","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

INNOVATIVE SOLUTIONS FOR THE PRODUCTION OF BRICKS FROM WASTEWATER TREATMENT SLUDGE 从废水处理污泥中生产砖的创新解决方案

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/2231

Gabriel M Popescu, N. Jianu, I. Moga, M. Andrei, A. Chivoiu, Laurențiu Ciornei, M. Simion

引用次数: 0

THE EFFECTS OF DOWNSIZING ON EMPLOYEE COMMITMENT IN THE FREIGHT MANAGEMENT SERVICES IN ZIMBABWE 津巴布韦货运管理服务裁员对员工承诺的影响

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/2236

Tinashe R Mushonga, W. Ukpere

{"title":"THE EFFECTS OF DOWNSIZING ON EMPLOYEE COMMITMENT IN THE FREIGHT MANAGEMENT SERVICES IN ZIMBABWE","authors":"Tinashe R Mushonga, W. Ukpere","doi":"10.26458/2236","DOIUrl":"https://doi.org/10.26458/2236","url":null,"abstract":"AbstractDownsizing is viewed as a deliberate and systematic organisational reduction of workforce to cut costs and improve performance. There has been ongoing turmoil in the employment relations fraternity for the past few decades, exacerbated by global economic recessions and the need for organisations to adopt new technologies. The effects manifested in organisations’ widespread use and acceptance of downsizing globally. This paper aimed to investigate the untold effects of downsizing on employee commitment in Zimbabwe’s freight management services. Efforts were made to establish implications of the downsizing strategies that organisations in Zimbabwe used, and how employees in freight management services perceived the effects of downsizing on employee commitment. In addition, the present study aimed to identify challenges that employees and organisations faced throughout the downsizing process. The paper adopted a mixed-method research approach. The study found that downsizing was significantly caused by financial crises faced by most organisations in Zimbabwe. Conversely, the results of this study suggested that there was no significant relationship between downsizing and the organisational need to adopt new technologies in Zimbabwe. Interestingly, the study’s findings identified a positive shift in employees’ continuance commitment towards downsizing organisations in Zimbabwe. It was found also that employees remained committed to downsized organisations in Zimbabwe owing to fear of losing their income and a lack of alternative employment. It was also noticed that employees in the freight management services organisations in Zimbabwe suffered detrimental psychological effects such as depression and mental breakdown during and after downsizing. Some recommendations were proffered to reduce the negative effects of downsizing on employees at the Zimbabwe’s freight management services.","PeriodicalId":114591,"journal":{"name":"Annals of Spiru Haret University. Economic Series","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128903860","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

STANDARD COST EFFECT ON PERFORMANCE OF SELECTED LISTED FOOD AND BEVERAGE COMPANIES IN NIGERIA, WEST AFRICA 标准成本效应对西非尼日利亚食品饮料上市公司业绩的影响

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/22316

Ali-Momoh Betty Oluwayemisi, Adisa Lateef Ayodeji, Ibifunmilola David Olufemi, Deji-Oyeleye Bosede Oluwaseun, Agbede Gabriel Kehinde

{"title":"STANDARD COST EFFECT ON PERFORMANCE OF SELECTED LISTED FOOD AND BEVERAGE COMPANIES IN NIGERIA, WEST AFRICA","authors":"Ali-Momoh Betty Oluwayemisi, Adisa Lateef Ayodeji, Ibifunmilola David Olufemi, Deji-Oyeleye Bosede Oluwaseun, Agbede Gabriel Kehinde","doi":"10.26458/22316","DOIUrl":"https://doi.org/10.26458/22316","url":null,"abstract":"The aim of this research was to determine whether or not a change in standard cost will improve the financial standing of a sample of Nigerian food and beverage manufacturers. This goal was reached by analyzing the relationship between the price of raw materials, the price of labor, and the price of manufacturing overhead on the bottom line of Nigerian food and beverage firms. Five manufacturing firms were chosen at random for the research. Nestle Plc, Cadbury Nig Plc, P.Z. Cussons Nig. Plc, and Presco Nig. Plc are the food and beverage companies that were included in the survey. In this case, we used secondary data that we had gathered over the previous decade (2010-2020). Panel estimation methods (pooled OLS, fixed effect estimation, and random effect) and a post estimation test were used to examine the compiled data. The results showed that a firm's performance in the manufacturing sector in Nigeria was significantly correlated with its manufacturing overhead costs, but negatively correlated with its raw material costs, and positively correlated with its labor costs. The research indicated that careful consideration of raw material costs and the maintenance of effective standard costing across all labor costs were necessary to obtain the desired results. Because of the significant savings in time and money that may be achieved via the use of standard costing principles and procedures, the research concludes that all food and beverage businesses in Nigeria should do so.","PeriodicalId":114591,"journal":{"name":"Annals of Spiru Haret University. Economic Series","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114549054","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Risk Aversion and Self Insurance Utilisation: Evidence from Small and Medium Scale Business Owners in Lagos State 风险规避和自我保险利用:来自拉各斯州中小企业主的证据

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/22311

O. A. Abass

{"title":"Risk Aversion and Self Insurance Utilisation: Evidence from Small and Medium Scale Business Owners in Lagos State","authors":"O. A. Abass","doi":"10.26458/22311","DOIUrl":"https://doi.org/10.26458/22311","url":null,"abstract":"This study is to examined the influence of risk aversion on the adoption and utilisation of self-insurance among Small Medium Enterprises (SME) owners in Lagos State. This study employed cross sectional class of survey research design. Three hundred and fifty SME owners were selected using Taro Yamane formula and the data obtained was analyzed using correlation and t-test inferential statistics. Questionnaires were administered through convenience sampling method. The result of the study revealed a significant relationship between risk aversion and self-insurance utilisation among SME owners in Lagos State. Additionally, the result of this study also revealed that there is no significant difference between preference for conventional insurance and self-insurance among Lagos State SME owners. Based on the findings of this study, it is recommended that conventional insurers should endeavour to develop products that address the actual needs of SMEs. It is also recommended that SME owners should be highly disposed to risk improvement measures as this would help to reduce the cost of market insurance and self-insurance even if both are taken up contemporaneously.","PeriodicalId":114591,"journal":{"name":"Annals of Spiru Haret University. Economic Series","volume":"293 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134421314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Foreign Currency Transaction, Translation and Performance of Supernational Companies in Nigeria, West Africa 西非尼日利亚跨国公司的外汇交易、折算与业绩

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/22313

A. Osho, Ibifunmilola David Olufemi

{"title":"Foreign Currency Transaction, Translation and Performance of Supernational Companies in Nigeria, West Africa","authors":"A. Osho, Ibifunmilola David Olufemi","doi":"10.26458/22313","DOIUrl":"https://doi.org/10.26458/22313","url":null,"abstract":"The study examined foreign currency transaction, translation and performance of supernational companies in Nigeria. Specifically, the study examined effect of exchange rate, transaction rate and interest rate on return on asset of supernational companies in Nigeria. In a bid to accomplish this, panel regression analysis of fixed and random effect on five (5) selected supranational companies in Nigeria were employed. The study employed secondary data; the data for the study cover the period 2012 to 2021. The Hausman test carried out showed that fixed effect model is more realistic and produced a better result which was therefore employed in drawing inferences in the study. From the result, exchange rate exhibited significant negative relationship with supernational company’s performance in Nigeria. The finding further revealed that Interest rate has insignificant positive relationship with performance of the supernational companies in Nigeria while the translation rate indicated insignificant negative relationship. Hence, the study concluded that unfavourable movement or adjustment in foreign currency transaction and translation rate affect the performance of supernational companies in Nigeria, especially, when measured performance in term of return on asset. It was recommended that supernational companies should develop a mechanism to hedge against foreign exchange rate exposure caused by unanticipated movement in the exchange rate. More so, this should be supported by sound risk management strategies that can withstand macroeconomic instability especially inflation rate in the host economy.","PeriodicalId":114591,"journal":{"name":"Annals of Spiru Haret University. Economic Series","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123680172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Cost Minimization Analysis of a Running Firm with Economic Policy 经济政策下企业经营成本最小化分析

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/22318

H. Mohajan

引用次数: 5