Gabriela Tabacaru

The aim of the journal is to make an agora of different experts in economics, social and political sciences. We expect articles from experts in different scientific and practical fields, like accounting, marketing, management, economics, trade, trade law, finance, operations research, optimization, graph theory, game theory, voting, political communication, sociology etc.

1

Towseef Ahmad

Abstract

 Corporate Social Responsibility has been around for a long time and seems to have a timeless concern for reputation, ethics and values of a Corporation; however, the modern and the scientific era of CSR began with the outstanding contribution of the landmark work entitled, Social Responsibilities of the Businessman by Howard Bowen and subsequent publication of Strategic management: A Stakeholder Approach. This concept has been subjected to a lot of managerial and skilled opinions, discussions and analysis. In spite of the apparently endless discussion and research regarding its contours, it has seen a lots of growth and development in both academic and practitioner circles. Its alternative thematic wheels work to enhance the well being of a community through social and environmental stability vetted with the concept of sustainability, benevolent business practices and responsible stakeholder investment, which assumes  a great  significance and is assayed within the framework of this article.

Keywords: CSR, Stakeholder, Corporations, Principles and Responsibility

2

Elena Cristina Pană , Ileana Nișulescu

Abstract

Corruption in the public sector is seen by citizens and public authorities as a major problem for the of system integrity across Europe.

The aim of the work was to perform a comparative analysis in terms of corruption in EU globally in 2014, with emphasis on institutionalized corruption. Variables were used on the dynamics of corruption, such as the index of perception of corruption and the corruption level  in public institutions. In this regard, we used surveys initiated by Transparency International, Global Integrity and the European Commission and DNA. It is not to be neglected the answer to the question Why have you not reported an incident of corruption? 58% of Romanians said it would not make any difference, and 20% of respondents said they fear the consequences.

Comprehensive anti-corruption policy is expressed in the most efficient manner, through a national program to prevent corruption, articulated in sector prevention strategies directed towards the most vulnerable targets: politics, administration and justice.

Keywords: public institutions, transparency, corruption, perception index of corruption, the corruption level in institutions.

3

Ion Țuțuianu

Abstract

The subject's approach is required also because, once adopted the New Civil Code, it acquired a new juridical frame, but also a new perspective. A common law creditor who does not obtain the direct execution  of his obligation is entitled to be compensated for the damage caused by the non-execution  with an amount of money which is equivalent to the benefit that the exact, total, and duly execution  of the obligation would have brought the creditor.

Keywords:   interest, damages, civil code, juridical responsibility

4

Alexandru Țugui

The problems which European Union is faced with, in terms of public finance, determines the extremely important place of the European Court of Auditors (ECA) in the EU institutional system. From year to year, since the debut of ECA (1975), the EU budgetary management was improved and the European citizen was properly informed about the way of using financial resources.   In order to better understand the aspects concerning the audit of the manner in which the EU budgetary resources are used by various institutions that have public financial management attributions in this respect, the book entitled The European Court of Auditors in the light of the TFEU stipulations and its derived legislation (RO: Curtea de Conturi Europeană în prevederile TFUE și ale legislației derivate) is designed to provide multiple explanations.

5

Dharmendra Mehta , Hitendra Trivedi , Naveen K Mehta

Kisan Credit Card (KCC) has now been regarded as the only medium of short-term credit for agriculture. The Kisan Credit Card (KCC) scheme was introduced by the Finance Minister in his budget speech in the year 1998-99. From the year 1998-99, the scheme was implemented by public sector commercial banks, RRBs (Regional Rural Banks) and cooperative banks in the country. It has emerged as an innovative credit distribution system to meet the production credit requirements of the farmers in a timely and easy manner. The present paper is aimed to study role of Kisan Credit Card in the rural credit facilitation in India.

6

Ionel Bostan

The purpose of our endeavour is to bring into the light of debates the situation that might exceptionally occur at the level of administrative territorial authority (ATU — villages, cities, municipalities and counties) when it is affected the budgetary activity because the mayor/chairman of CC (County Council) is unable to exert its mandate, the LC (Local County)/CC is dissolved and the secretary position of the ATU is vacant. The discussion is focused on the legislative solution adopted by the Government through the Emergency Order, establishing the possibility according to which the prefect can name a person — by detachment — as secretary of the LC/CC. At the same time, it was also identified the solution for preventing a budgetary obstruction caused by the existence of the deliberative authority dissolution state which consists in the enactment of application in the current financial year of the ultimate budget, updated with the allocated amounts in the current year coming from the state budget or other budgets, respecting the monthly expenditures limit of 1/12 of this total budget.

7

Darwanis Darwanis , Mulia Saputra , Kartini Kartini

This research aims to: 1. Examine the influence of professionalism, competence, knowledge of financial management and intensity guidance apparatus Inspectorate together to the quality of the financial statements of Regions; 2. Examine the effect of professionalism partially on the quality of the financial statements of Regions; 3. Test the effect of partial competencies to the quality of the financial statements of Regions; 4. Examine the effect of knowledge of financial management partially on the quality of the financial statements of Regions; 5. The authorities test the effects of intensity guidance apparatus partially on the quality of the financial statements of Regions. The object of this research is the Government Internal Supervisory Apparatus (APIP) working in the Inspectorate districts/cities in Aceh amounted to 23 people who perform inspection tasks.  The source of data in this study uses primary data which is the result of the acquisition of questionnaires from survey respondent, while research data collection techniques are done with documentation techniques. The analytical method used is Multiple Linear Regression Analysis. The results showed that: 1. Professionalism, competence, knowledge of financial management and intensity guidance apparatus jointly affect the quality of financial reporting area. 2. Professionalism partially affects the quality of financial reporting area. 3. Competence partially affects the quality of financial reporting area. 4. Knowledge of financial management partially affects the quality of financial reporting area. 5. The intensity guidance apparatus partially affects the quality of financial reporting area.

8

M. Shabri Abd. Majid , Hasan Basri , Eka Nopita , Heru Fahlevi

This study aims at empirically examining the influence of the organizational culture, leadership style, and functional position of an auditor on organizational commitment and their impact on the performance of government internal auditors in Aceh, Indonesia. All 183 of the governmental internal auditors at the district level within the Province of Aceh, Indonesia, were investigated. Data, which are gathered by distributing questionnaires to the entire population, are then analysed by the Structural Equation Modelling (SEM) technique.
The study found that organizational culture, leadership style, and functional auditor have affected the performance of the governmental internal auditor either directly or indirectly through organizational commitment.

Keywords: Organizational Culture, Leadership Style, Functional Auditor, Organizational Commitment, Internal Auditor Performance.

9

Laura Cătălina Țimiraș

Based on the results of a survey conducted among students from the Faculty of Economic Sciences of Vasile Alecsandri University of Bacau, this paper highlights the brands on the Romanian market that enjoys the highest reputation among young people, for certain categories of products: food products, alcoholic beverages, cigarettes, personal hygiene products, cosmetics, cleaning products, clothing, footwear, electronics and home appliances, and cars. The brand unaided awareness has been studied, each respondent indicating the top three brands that come to mind for each studied product category. The hierarchy of brands in terms of awareness was based by the respondents on two indicators: the number of respondents who identified a particular brand among the top three popular brands and the number of those who indicated a particular brand as the first nomination. The research was conducted on a sample of 100 students selected by group sampling scheme and has an exploratory nature.

10

Shougang Zhang , Milan Constantinovits

Roger D. Fisher, a Harvard law professor and William Ury brought up principled negotiation in 1981 in "Getting to Yes: Negotiating Agreement without Giving In". For over thirty years, the method of principled negotiation has been the dominant formative approach to negotiation in the world. Since most of the literature on negotiations in an international environment has a common opinion that Chinese culture and Western culture is different on negotiation, this study focuses on their connections from a Chinese perspective.

The study begins a brief overview of the Chinese harmony thought and principled negotiation. It is followed by analysis about the connection between the Chinese harmony thought and principled negotiation. Last, this study includes a summary. China is considered a cradle of civilization with 5,000 years of Chinese history, has a systematic thought of interpersonal interaction, so this study has positive significance to promote understanding Chinese negotiation thought and enrich the theory of international negotiation.

Gabriela Tabacaru

Indexing. Table of contents