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Acta Marisiensis. Seria Oeconomica最新文献

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Six Sigma Method Important Element of Sustainability 六西格玛方法是可持续发展的重要元素
Acta Marisiensis. Seria Oeconomica Pub Date : 2019-12-01 DOI: 10.2478/amso-2019-0003
I. Legman, Petruta Blaga
{"title":"Six Sigma Method Important Element of Sustainability","authors":"I. Legman, Petruta Blaga","doi":"10.2478/amso-2019-0003","DOIUrl":"https://doi.org/10.2478/amso-2019-0003","url":null,"abstract":"Abstract Six Sigma is not a training, but it is business strategy which involves the entire staff. The main goal of this works represents the analysis of the implementation of Six Sigma method within a company, like future solution for growing and developing a business. As main method of research was used documentation. The research carried out in this work will try to test/research two important aspects regarding the situation of a company: applying these methods accordingly may produce positive effects on long term on the business environment and create a healthy growth and economic development within a company.","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132786144","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: 3
The effects of experiential training in teaching-learning entrepreneurship in VET schools from Europe 体验式培训在欧洲职业教育与职业教育学校的教学效果
Acta Marisiensis. Seria Oeconomica Pub Date : 2019-12-01 DOI: 10.2478/amso-2019-0002
L. Conțiu, Daniela Ștefănescu
{"title":"The effects of experiential training in teaching-learning entrepreneurship in VET schools from Europe","authors":"L. Conțiu, Daniela Ștefănescu","doi":"10.2478/amso-2019-0002","DOIUrl":"https://doi.org/10.2478/amso-2019-0002","url":null,"abstract":"Abstract Following the training organized in vocational schools in five European countries, in which were used experiential methods of teaching entrepreneurship, through questionnaires applied to both students and teachers, the results obtained were analyzed, respectively the students’ perception on the teaching methods used by the teachers, the knowledge, skills, abilities acquired. In order to carry out the study, three research hypotheses were formulated, and the results obtained have fully confirmed them. The conclusions of the study highlighted the positive effects of the experiential methods on the entrepreneurship teaching-learning process.","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130890487","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
Social measures, financial support to maintain, increase population in some European countries 一些欧洲国家采取社会措施、财政支持来维持、增加人口
Acta Marisiensis. Seria Oeconomica Pub Date : 2019-12-01 DOI: 10.2478/amso-2019-0006
K. Zsidó
{"title":"Social measures, financial support to maintain, increase population in some European countries","authors":"K. Zsidó","doi":"10.2478/amso-2019-0006","DOIUrl":"https://doi.org/10.2478/amso-2019-0006","url":null,"abstract":"Abstract The evolution of the number of the population in many countries, even at European level, gives signs of concern, of which we should be aware: the significant decrease of the population, the negative changes in its structure can have negative and drastic economic and social effects if the governments do not intervene reasonable time. The implementation of measures must be well thought out, with the possibility of financial support and maintained for a long time, so that the expected effects appear. In Europe, some governments (especially in Eastern Europe) have already assumed this responsibility, implemented a series of measures to keep the youth in the country, to increase the number of children, with the purpose of increasing the population and balancing its structure. The paper presents a comparative analysis of the measures implemented by three European countries (Poland, Romania and Hungary) in order to increase the population in the following decades.","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116355856","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
Rebranding and its Impact on Banking Activities – Case Study 品牌重塑及其对银行业务的影响-个案研究
Acta Marisiensis. Seria Oeconomica Pub Date : 2019-12-01 DOI: 10.2478/amso-2019-0007
Márta Kiss
{"title":"Rebranding and its Impact on Banking Activities – Case Study","authors":"Márta Kiss","doi":"10.2478/amso-2019-0007","DOIUrl":"https://doi.org/10.2478/amso-2019-0007","url":null,"abstract":"Abstract Rebranding is regarded as a necessary form when an organisation faces different problems due to the economic transformations of the society that requires new ways of visibility and decides to assign revitalization techniques to the brand image in order to refresh it. Nowadays, most of the Romanian banking companies went through the rebranding process firstly because they were involved in mergers and acquisitions, and secondly, to expand their target markets and to keep their loyal customers in an ever-changing market environment. This study aims to outline the impact of rebranding on a financial institution in Romania, CEC Bank, the oldest Romanian bank operating on the Romanian market since 1864. Following the 2007 rebranding, the purpose of the bank was to create a competitive commercial bank image. For this bank the rebranding process proved to be successful.","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130266837","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
Investigations Regarding the Influence of Corporate Governance on Financial Performance. Empirical Study on Banks Listed on the Romanian Capital Market 关于公司治理对财务绩效影响的调查。罗马尼亚资本市场上市银行的实证研究
Acta Marisiensis. Seria Oeconomica Pub Date : 2019-12-01 DOI: 10.2478/amso-2019-0004
Tatiana Dănescu, Maria-Alexandra Popa
{"title":"Investigations Regarding the Influence of Corporate Governance on Financial Performance. Empirical Study on Banks Listed on the Romanian Capital Market","authors":"Tatiana Dănescu, Maria-Alexandra Popa","doi":"10.2478/amso-2019-0004","DOIUrl":"https://doi.org/10.2478/amso-2019-0004","url":null,"abstract":"Abstract The role of corporate governance in achieving the financial performance in a sustainable development context is recognized. A fundamental premise in defining and applying good corporate governance is the area of the elements that describe the structure of the capital, elements that influence the guidelines and policies of the Board of Directors regarding the obtaining of the financial performance. On the equation “share capital - financial performance” we find the imprint of the compliance rate of the management statements with the requirements of the Corporate Governance Code applicable on the capital market on which the entity trades its shares. In this context, considering the compliance of the management statements published in the set of annual reports with the Corporate Governance Code, our researches investigate the relationship between the capital structure and the financial performance of the banks listed on the Bucharest Stock Exchange.","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122096656","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: 2
Testing the Beneish Model Relevance in Case of Entities with Confirmed Reputational Risk 声誉风险确认下的贝尼什模型相关性检验
Acta Marisiensis. Seria Oeconomica Pub Date : 2019-12-01 DOI: 10.2478/amso-2019-0005
Ioan-Ovidiu Spătăcean
{"title":"Testing the Beneish Model Relevance in Case of Entities with Confirmed Reputational Risk","authors":"Ioan-Ovidiu Spătăcean","doi":"10.2478/amso-2019-0005","DOIUrl":"https://doi.org/10.2478/amso-2019-0005","url":null,"abstract":"Abstract The Beneish model is a useful tool for assessing the potentially fraudulent behaviour of an entity that could resort to misstated financial reporting by manipulating earnings. Tarjo ---amp--- Herawati (2015) concluded that “the M-score of the Beneish model was generally able to detect financial fraud”, following a study on 35 listed companies that were confronted with allegations of fraud in the period 2001-2014, by accessing the sanctions database applied to companies of public interest (issuers) published by the Financial Supervisory Authority. Also, Ahmet Ozcan (2018) stated that the Beneish model “brings effective value in the analysis of the quantitative characteristics of falsified financial statements”, a conclusion based on a concentrated research on a sample of 174 firms over the period 2005-2017. However, the construction of this model was not oriented for the financial services industry, therefore the studies referred to above do not include any investment firms. Our research aims to assess the relevance of the use of the Beneish model to entities involved in scandals on fraudulent or suspected distorted financial reporting operations (Romcab, 2017 and Harinvest, 2013) in order to Test the Beneish model’s validation capability. On the basis of the conclusions obtained, it can be accepted that the applicability of the model is validated for the entities examined.","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"178 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114747628","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: 3
Actuarial Assumptions for Employees Benefits 雇员福利的精算假设
Acta Marisiensis. Seria Oeconomica Pub Date : 2019-12-01 DOI: 10.2478/amso-2019-0001
Tatiana Dănescu, I. Iordache
{"title":"Actuarial Assumptions for Employees Benefits","authors":"Tatiana Dănescu, I. Iordache","doi":"10.2478/amso-2019-0001","DOIUrl":"https://doi.org/10.2478/amso-2019-0001","url":null,"abstract":"Abstract Entities that have assumed the obligation to provide benefits to employees both during employment and post-employment, in accordance with international regulations, in particular IAS 19 “Employee benefits”, have the obligation to present to users’ financial payments and rights related to employees. The evaluation of the employees’ benefits is based on actuarial techniques and on professional judgments that require the highlighting of the arguments underlying the identification and establishment of the actuarial hypotheses. To achieve this objective, we conducted research on how to select actuarial assumptions in the process of determining the benefits of employees in an entity in the energy field. The conclusions established highlight the role of the actuarial assumptions chosen in establishing the managerial vision on the obligations to be estimated for the personnel expenses, both present and in the future, in the context of the unpredictable evolution of the dynamics of the employees, as well as of economic circumstances created by constantly changing wage policies.","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125292901","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
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