Revista economica最新文献_第8页

USING THE REGRESSION MODEL IN THE ANALYSIS OF THE CORRELATION BETWEEN THE GROSS DOMESTIC PRODUCT AND DEFENCE EXPENDITURES, IN NATO MEMBER STATES 运用回归模型分析了北约成员国国内生产总值与国防开支的相关性

Revista economica Pub Date : 2021-12-30 DOI: 10.56043/reveco-2021-0042

N. Balteș, A. Huseraș

引用次数: 0

TOURISM – A GLOBAL CHALLENGED INDUSTRY DURING COVID-19 PANDEMIC 旅游业——2019冠状病毒病大流行期间面临全球挑战的行业

Revista economica Pub Date : 2021-12-30 DOI: 10.56043/reveco-2021-0065

Cosmin Tileagă

引用次数: 0

REALITIES AND ACCOUNTING PERSPECTIVES IN ROMANIA REGARDING THE PRODUCTION OF FURNITURE 罗马尼亚关于家具生产的现实和会计观点

Revista economica Pub Date : 2021-12-30 DOI: 10.56043/reveco-2021-0049

S. Deaconu, Sorin-Ciprian Teiuşan

{"title":"REALITIES AND ACCOUNTING PERSPECTIVES IN ROMANIA REGARDING THE PRODUCTION OF FURNITURE","authors":"S. Deaconu, Sorin-Ciprian Teiuşan","doi":"10.56043/reveco-2021-0049","DOIUrl":"https://doi.org/10.56043/reveco-2021-0049","url":null,"abstract":"This paper treats aspects concerning the evolution of turnover, costs and profitability in the furniture production sector. The purpose of the paper is to establish a certain link between the indicators presented in the financial statements prepared to the entities in the field of wood processing. In order to achieve such correlations, we will study the indicators of the Romanian entities whose object of activity is the production of furniture, with certain restrictions. The profitability of these types of entities has a sinuous aspect during the financial year, and expenditures on raw materials (timber, plywood) and consumables represent about 50% of sales in a given accounting period. The share of costs in sales made in a given period must not exceed 30% in this sector in order to ensure minimum profitability. We will use the case study method, the graphic method and other tools to highlight the evolution of turnover and costs in the field of wood processing. The study will be conducted on a number of approximately 2000 entities, regardless of whether they record a loss or profit for a given financial year. A specific aspect is the reverse charge operation that is used for the purchase of timber, as there are high tax risks in terms of value added tax. In this sense, we will provide excerpts from the VAT return and from the informative declaration regarding the deliveries / services and purchases made on the national territory. In this way we will present the correlations that must exist between the tax forms, as well as the existing correlations with the purchase journal and the sales journal. In the case of the furniture production sector, the stocks of finished products, raw materials and consumables are of particular importance, as their efficient management must be ensured.","PeriodicalId":85430,"journal":{"name":"Revista economica","volume":"2001 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88911294","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

IS THE INNOVATIVE APPROACH OF DESIGN THINKING ALREADY BEING USED IN EDUCATION, IT AND BANKING? 设计思维的创新方法是否已经在教育、it和银行业得到应用?

Revista economica Pub Date : 2021-12-30 DOI: 10.56043/reveco-2021-0055

Maria-Isadora Lazar, Cantemir Mihu, D. M. Sitea

{"title":"IS THE INNOVATIVE APPROACH OF DESIGN THINKING ALREADY BEING USED IN EDUCATION, IT AND BANKING?","authors":"Maria-Isadora Lazar, Cantemir Mihu, D. M. Sitea","doi":"10.56043/reveco-2021-0055","DOIUrl":"https://doi.org/10.56043/reveco-2021-0055","url":null,"abstract":"All organizations encounter problems. All organizations are, at some point, in extreme situations, without knowing how to react. All organizations are looking for innovation and want to come up with something ingenious. But, actually, how can these problems be identified, defined and properly solved? Certainly, through design thinking. As a highly effective problem-solving approach, design thinking follows five significant steps, each one being presented in detail in the paper. This method can generate boundless success, yet it can also have no impact, if not exploited accordingly. Thus, in the current research paper, design thinking was linked to three different fields in Romania – education, IT and banking. The choice of education, IT and banking was made precisely due to the discrepancies between these sine-qua-non areas that cannot be excluded from the quotidian and that actively contribute to improving the quality of life. Altogether, the aim was to scrutinize how contrasting organizations consciously or unconsciously apply this innovative technique. Through a quantitative method of research, the degree of acceptability of the design thinking method was observed, but also the organizations’ effective ways for innovation. In this paper, it is identified to which extent solutions lead to or involve aspects of digitalization. Coronavirus pandemic led organizations to shift their processes into the online environment. In fact, during this period of time, organizations faced unprecedented problems that might be solved with the help of digitalization. In this regard, interconnecting digitalization with design thinking might be of real help, under the idea of innovation. The research outcomes reveal an accurate overview of the method use.","PeriodicalId":85430,"journal":{"name":"Revista economica","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83037862","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

LEGISLATIVE FRAMEWORK OF THE TAXATION SYSTEM - “THE MAIN PILLAR OF BUDGET REVENUES” 税收制度的立法框架——“预算收入的主要支柱”

Revista economica Pub Date : 2021-12-30 DOI: 10.56043/reveco-2021-0046

L. Cristea, D. Ungureanu

{"title":"LEGISLATIVE FRAMEWORK OF THE TAXATION SYSTEM - “THE MAIN PILLAR OF BUDGET REVENUES”","authors":"L. Cristea, D. Ungureanu","doi":"10.56043/reveco-2021-0046","DOIUrl":"https://doi.org/10.56043/reveco-2021-0046","url":null,"abstract":"In the context of a market economy, a direct intervention of that State is not possible, which is why leverage is used to facilitate the state influence on the economy. The purpose of the study will be based, mainly, on shaping the fiscal policies adopted in the European Union and Romania's alignment with it. The fiscal policy of the Member States of the European Union is an important point of the general policies at EU level. In order to achieve a climate of economic and financial stability, the fiscal sovereignty of the Member States needs to be aligned with the convergence criteria at European level. As tax revenues contribute significantly to the shape of the state budget, their change would have both positive and negative influences on the socio-economic situation in the country. . In order to understand the formation of the state budget, the research methodology will require a qualitative research. This will be done by highlighting the tax legislation applied at European level and by delimiting the main features of the tax system. The preliminary results of this study refer to the provision of a general framework on how to effectively manage the tax system by tax authorities, so that the fight against tax fraud, tax evasion can lead to economic and fiscal union. It was concluded that the main function of the European Union with regard to the tax system is different from that of national tax laws. It is intended to develop rules and principles that curb and limit the power of national systems, without providing alternative taxation models.","PeriodicalId":85430,"journal":{"name":"Revista economica","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81262110","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

THE COMMUNICATION PROCESS WITHIN THE VACCINATION STRATEGY AGAINST COVID-19 IN ROMANIA. PARTICULARITIES AND SOLUTIONS WITH IMPACT ON THE ECONOMY AND SOCIETY 罗马尼亚COVID-19疫苗接种战略中的沟通过程。对经济和社会有影响的特殊性和解决方案

Revista economica Pub Date : 2021-12-30 DOI: 10.56043/reveco-2021-0064

Sorin Terchilă

引用次数: 0

THE IMPACT OF THE FIRST YEAR OF COVID-19 PANDEMIC ON ROMANIA’S ECONOMIC GROWTH COVID-19大流行第一年对罗马尼亚经济增长的影响

Revista economica Pub Date : 2021-12-19 DOI: 10.56043/reveco-2021-0036

C. Popa

引用次数: 0

RURAL POPULATION IN ROMANIA. TRAITS AND EVOLUTION: 2010-2020 罗马尼亚的农村人口。性状与进化:2010-2020年

Revista economica Pub Date : 2021-12-19 DOI: 10.56043/reveco-2021-0037

Doris-Louise Popescu

引用次数: 0

THE NEW TOURIST’S PROFILE: SOME GENERAL CONSIDERATIONS 新游客简介:一些一般的考虑

Revista economica Pub Date : 2021-12-19 DOI: 10.56043/reveco-2021-0032

Mihai Gabrie Cristian

引用次数: 0

CAN BE COVID’19 CRISIS AN OPPORTUNITY FOR THE RENTAL APARTMENTS IN THEIR COMPETITION WITH THE HOTELS? 在与酒店的竞争中，新冠肺炎危机会成为租赁公寓的机会吗?

Revista economica Pub Date : 2021-12-19 DOI: 10.56043/reveco-2021-0040

Dumitru Troanca

{"title":"CAN BE COVID’19 CRISIS AN OPPORTUNITY FOR THE RENTAL APARTMENTS IN THEIR COMPETITION WITH THE HOTELS?","authors":"Dumitru Troanca","doi":"10.56043/reveco-2021-0040","DOIUrl":"https://doi.org/10.56043/reveco-2021-0040","url":null,"abstract":"The field of hospitality is very dynamic, even if, some trends are difficult to change. Despite some strategic alliances were made by the large hoteliers, small accommodation units managed to retain to a certain extent an important part of the market. During the peak periods of the season, their role is an important one, because they take over the demand that remained unsatisfied by the big hoteliers. In the off-season, however, their lives are not easy. However, in certain specific situations, such as this health crisis, small hoteliers can take advantage of certain opportunities. Moreover, the COVID’19 crisis has upset an industry in which, even so, things were not very clear. If, in the first months of 2020, it seemed that the entire hotel industry will be affected equally, it later proved that those who adapt faster and take advantage of the opportunities offered by various decisions of the authorities, will have, at least in the short term, an advantage. This paper aims to study the way in which Romanian consumers will choose between classic accommodation in hotels and rental apartments in a daily basis. Since COVID’19 crisis will force the entire tourism industry to move from mass tourism to small groups tourism, we also aim to anticipate if this niche of accommodation in rental apartments will be capitalized.","PeriodicalId":85430,"journal":{"name":"Revista economica","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77725606","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