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TABLE OF CONTENTS

Residual Variable Methods of Interpretation.........................................3


Professor Constantin ANGHELACHE, Ph.D
Professor Ioan PARTACHI, Ph.D.
Professor Radu Titus MARINESCU, Ph.D.
Senior Lecturer Alexandru MANOLE, Ph.D.
Lecturer Ioana Mihaela POCAN, Ph.D.
Digital Business Ecosystem........................................................................10
Ioan SACAL, Ph.D.
Mihnea MOISESCU
Mihail SACALA
Environmental Policy Instruments: Taxes and Expenditures................19
Nicolae TODEA
Ionela Cornelia STANCIU
Doina Maria TILEA
Statistical Models Applied in Quantitative
Economic Analysis......................................................................................32
Senior Lecturer Elena BUGUDUI, Ph.D.
European Financial Markets in the Context
of the Financial Crisis.................................................................................35
Professor Gabriela ANGHELACHE, Ph.D.
Sanda NAN, Ph.D. Student
Decline and Useless Sufferance of the Population...................................44
Professor Constantin ANGHELACHE, Ph.D.
Aurel ASMARANDEI, Ph.D. Candidate
Ovidiu POCAN, Ph.D.
Senior Lecturer Anca Sorina POPESCU CRUCERU, Ph.D.
Senior Lecturer Virginia CUCU, Ph.D.
Methods and Models of Managing Intangible
Assets Macroeconomic...............................................................................50
Alexandru IOANCEA, Ph.D. Candidate

Management and Types of Managers.......................................................57


Professor Mircea UDRESCU, Ph.D.
Professor Constantin CODERIE, Ph.D.
Senior lecturer Dan NASTASE, Ph.D.
Investments in Constructions and Production
of Services....................................................................................................62
Professor Gabriela Victoria ANGHELACHE, Ph.D.
Professor Constantin ANGHELACHE, Ph.D.
Professor Ion IARCA, Ph.D.
Adina Elena FETCU (STOICA), Ph.D. Student
Economia social.........................................................................................70
Prof.univ.dr. Dan CRUCERU
Asist. univ. Alina GHEORGHE
Mecanisme ale sistemului educaional......................................................81
Lector univ. drd. Doina Maria TILEA
Tehnici de analiz utilizate n auditul performanei...............................87
Conf.univ.dr. Dan OGOE
Erori manageriale capitale n calea obinerii
de rezultate superioare...............................................................................93
Prof. univ. dr. Mircea UDRESCU
Prof. univ. dr. Constatin CODERIE
Conf. univ. dr. Dan NSTASE
Studiu privind motricitatea studenilor din facultatile economice
i preferintele lor n ceea ce priveste activitile sportive.....................101
Lector univ. drd. Antoanela ILIESCU

Residual Variable Methods


of Interpretation
Professor Constantin ANGHELACHE, Ph.D.
Academy of Economic Studies, Bucharest
Artifex University of Bucharest
Professor Ioan PARTACHI, Ph.D.
Academy of Economic Studies, Chisinau
Professor Radu Titus MARINESCU, Ph.D.
Senior Lecturer Alexandru MANOLE, Ph.D.
Artifex University of Bucharest
Lecturer Ioana Mihaela POCAN, Ph.D..
Academy of Economic Studies, Bucharest
Abstract
This paper presents the authors proposal to use the econometric
model toolbox for the interpretation of the residual variable. The article
describes the steps that will be passed through during this process. The fist
step is the ascertainment of the significant linear dependence between the
parameters of a regression model.
Key words: residual, dependency, correlation, measure, variable
The residual variable can be interpreted also through the calculation
of the linear correlation quotient.
First, we shall examine if between the variables of the model a
significant linear dependence really exists. We consider that we have the
sample ( x i , y i ) i 1, n . The linear correlation quotient emphasizes the
presence or the absence of the linear between the two variables of the
regression model, the sign of the connection and its intensity.
Generally, to study the characteristics of the linear dependency
between the two variables, the co-variance is used.
This measure is rarely used, because if has two major drawbacks: the
covariance is not a normalized indicator. Not being included in a certain
interval of values, the indicator shall not provide exact information for the
characterization of the dependency intensity and depends on the
measurement units of the two variables, satisfying the relation
x y cov( x, y ) y x

Constantin Anghelache, Ioan Partachi...

An indicator that is supposed to remove the inconvenient must start


from the value domain of the co-variance: x y cov( x, y ) y x .
By dividing the terms of the inequality by y x , the following
inequality results:
1

cov( x, y )

1.
y x
We will obtain a new indicator that depends on the measure units of
the two variables, being also a statistical normalized measure, named linear
correlation quotient.
This indicator was introduced in statistics by K. Pearson and is
calculated with the relation:
i ( xi x )( y i y )
r
n x y
We appreciate the fact that this linear correlation quotient is efficient
to measure the intensity of the dependency between variables only if it is
linear.
We will express some appreciations regarding the properties of the
linear correlation quotient, by establishing the calculation relationships for
the estimators of the linear regression model parameters depending on its
value. Essentially, we emphasize the following significant relations:
The linear correlation quotient, as a symmetric measure,

complies with the equality r(x,y) = r(y,x).


The linear correlation quotient is invariant at the

transformation of data and changes of origin and unity of


data series.
Considering the data series ( x i , y i ) i 1, n and (u i , vi ) i 1, n , that
comply with the relations ui = b + axi and vi = c + dyi , with a, d R* , then
the linear correlation quotients calculated for the two series are equal.
If we consider the properties of dispersion and covariance, it results:
cov(u , v) ad cov( x, y )
r

r ( x, y )
u v
a x d v

The analysis of the regression model can be made by using the


transformations:

Residual Variable Methods of Interpretation

ui

y y.
x i x and
vi i
y
x

The estimator of the quotient of the regression line slope has the

formula: a r

y
x

For the reciprocal line x i b' a ' y i , we use the calculation relation:

a ' r x .
y
After calculation, a and r have the same sign and three cases can be
observed:
- If r > 0, then a > 0, the dependency between the two
variables is direct;
- When r = 0 and a = 0, and we do not have linear
dependencies between variables (the regression model is a
line parallel to ox axis);
- When r > 0, the estimator of the regression line slope will
have a negative value; the dependency being inverse.
The variables of the linear regression model being linearly

independent, then the value of the linear correlation quotient is zero. The
reciprocal is not always true, because the null value of the linear correlation
quotient calculated for the variables of the model does not automatically
implies the independence of the variables.
The variables are independent if the reciprocal regression lines are
perpendicular. From this, it results that the two quotients satisfy the equality
a a ' = 0. Therefore, when the variables are linearly independent, r = 0.
The linear correlation quotient is not a transitive measure.

In the case of two variables, the relationship r2 = 1 is verified if the


X and Y variables are functionally correlated too.
To demonstrate this affirmation, we start from the relation
y x
r 2 , from which we obtain the equality a a ' 1 ,
r
a a ' r

x
y

resulting that the two reciprocal lines are parallel, functionally correlated.
The reciprocal of this affirmation is demonstrated if we consider that the

Constantin Anghelache, Ioan Partachi...

two variables are independent. The reciprocal regression lines are parallel
and satisfy the relation r2 = 1.
The measure r2 expresses the intensity of the linear dependency
between the two variables. We deduce that the value of the linear correlation
quotient in reversely proportional to the angle between the two reciprocal
regression lines.
If the considered variables X and Y are linearly independent,

then the linear correlation quotient and the determination report lead to the
equality:
y i y 2

S
R2 i
a 2 xx r 2
2
S yy
yi y
i

The interpretation of the linear correlation quotient is made through


the relation:
r2

S /n
SPE
SPR
1
1
.
SPT
SPT
S yy / n

This property is not reciprocal. When the dependency between


variables is linear and if for the measurement of dependency intensity both
indicators are calculated, they verify the order relation 0 r 2 R 2 1 .
In the situation in which the data series is presented under the form
of a table with dual input, ( xi , y j , nij ) ij 1,n , the correlation quotient is
calculated with the relationship:
r

(x

x )( y i y )nij

i, j

n x y

There is a situation when the series of values ( x i , y i ) i 1, n will have


the realization of a normally distributed pair of variables, then r is for each
series of values, the realizations of the random series .
If the two variables are linearly independent, = 0, then we obtain:
t

1 2

n 2 t n 2 . (tn-2 is the Student distribution with n-

2 degrees of liberty)
The interpretation of the values for the linear correlation quotient
obtained for a series of values must take into consideration the following:

Residual Variable Methods of Interpretation

- The use of the indicator for the measurement of the intensity of


the dependency between the two variables will be based on the dimension of
the sample, which has to be extended enough.
- As a significant measure of the intensity of the dependency, the
indicator is calculated only if the points ( x i , y i ) i 1, n are situated along a
line.
- The linear correlation quotient is calculated for a sample, and the
significance will be appreciated in a probabilistic context. The extreme
limits of the interval of values are determined by the sample size and the
possibility to guarantee the results.
Then the significance limit is 5% , and we have four dimensions
of the sample, we can appreciate that, if the data series is small enough (n =
20), the linear correlation quotient significantly differs from zero if
r 0,46 ; by doubling the size of the sample at 40 (n=40), results that
r 0,32 ; n = 50, the limit value decreases, resulting r 0,28 ; if n = 100,
we have the condition r 0,20 .
By decreasing the possibility of warranty for results, at 10% , for
that value of the significance limit, the analysis on the four dimensions of
the sample leads to the situations: sample of reduced size, n = 20, the
condition r 0,39 is satisfied; when n = 40, r 0,27 ; n = 50, r 0,24 ;
the size n = 100, the value decreases, satisfying the relation r 0,17 .
We can appreciate that as the volume of the sample increases over a
defined significance limit, the critical value of the linear correlation quotient
decreases, if the size of the sample is defined; it grows as the significance
limit decreases.
When = 0, the repartition of the variable is difficult to establish.
As the value of departs from zero, the dispersion of the variable
decreases, and the repartition departs more and more from a symmetrical
repartition.
In this case, the values of the variable are:

1 2 and
1 2 2

E ( R) 1

2n

var( R)

n 1

If the data series is sufficient enough (n>25):


Z

1 1
1 1
lg
N lg
;
2 1
2 1

n3

Constantin Anghelache, Ioan Partachi...

By using the linear correlation quotient, we will appreciate that the


variables of the linear regression model are linearly independent, only if
tp

r
n 2 t n2 .
1 r

In the case of the bilateral test the null hypothesis is rejected if the
equality t r t / 2 is satisfied. The unilateral test > 0 leads to the rejection
of the null hypothesis if t r t , and for < 0 H1 is accepted, if t r t .
In the case of the linear regression model, i represents the residual
variable, and ei or i measure the difference between the real value yi and
the value adjusted through regression model.
To establish an estimation for the two parameters of the regression
line, we will determine an estimation for the dispersion of the residual
variable, starting form the properties:
- in the series of offsets , the sum of its terms is equal to zero, that is:
i 0 .
i

If we take into account the calculation formula for the offset, the one
for the free term estimator and the fact that the sum of the offsets for the
terms of a series in report to the average is zero, we obtain:
i yi b axi yi y a xi x 0
i

- the dispersion of the residual variable for the classical regression


model is estimated through the relation:
2

1
ei2 .
n2 i

By taking into consideration the offers that the classical regression


2
model is based on: E ( i ) 0 , var( i ) , cov( i , j ) 0, i j and
cov( X , i ) 0 for all of the indexes i, we calculate ei 2 and by applying the
average operator, for each index i results the equality:
E (ei2 ) 2

2
n

2 ( xi x ) 2

1
2 2 xi x wi ( xi x )

Then, we take into account the non-displaced estimator too


ei2

.
a 2 i
n
- In the linear regression model, the size of the dispersion for the
offset series is higher as the series of values for the resultant characteristic is

( xi x ) wi

Residual Variable Methods of Interpretation

higher, but smaller if the dependency between the two characteristics is


stronger.
Between the dispersion of the offset series, of the values of the
endogenous characteristic and the linear correlation quotient, the equality:
e2 (1 r 2 ) y2 is verified.
We will determine a trust interval for the dispersion of the residual
variable if a significance limit is fixed, given by the relationship:
2
2
2
n 2 2 n 2 2 . ( 12 and 22 are values provided by the

repartition for n-2 degrees of liberty and a set significance limit).


The graphical representation of the points ( y i , ei ) i 1, n verifies
empirically if the homoscedasticity hypothesis is respected. Two cases may
occur: the points define a cloud of points, then the hypothesis is not
satisfied; or the points are dispersed as a horizontal line.

Selective bibliography
Anghelache C., Mitru. C, Bugudui, E., Deatcu, C. (2010)
Econometrics, Artifex Publishing House, Bucharest, ISBN 978-9737631-76-3
Anghelache C., Anghelache, G.V. (2010) Equilibrium models for
macroeconomic forecasts, Romanian Statistical Review, Issue 9/2010,
supplement
Anghelache C., Dinu M., Barbu C.M. (2010) - Estimation of the regression
functions transformation, Metalurgia Internaional Vol. XV (2010)
Anghelache C. (2009) - Models and methods used in the analysis of the
economic crisis, 57th Conference Statistics past, present and future,
ISBN 978-90-73592-29-2, Durban 2009
Colander, David C. (2009) Economists, incentives, judgment, and the
European CVAR approach to macroeconometrics, Kiel Institute for the
World Economy in Economics: The Open-Access, Open-Assessment EJournal
Fernandez-Villaverde, J., Rubio-Ramirez, J. (2009) Two Books on the
New Macroeconometrics, Taylor and Francis Journals, Econometric
Reviews
Johansen, S., Nielsen, M.. (2010) - "Likelihood inference for a
fractionally cointegrated vector autoregressive model", CREATES
Research Papers 2010-24, School of Economics and Management,
University of Aarhus

Digital Business Ecosystem


Ioan SACAL, Ph.D.
Artifex University of Bucharest
Mihnea MOISESCU
Mihail SACALA
Abstract
Information, both structured and filtered, is nowadays a commodity,
sustaining the knowledge representation and management within the
framework of knowledge driven economy, from recession towards
sustainability of next generation of Future Internet Enterprise Systems
(FInES). The purpose of the present paper is concerning with the
fundamental concept of the Systems of Systems (SoS) taking into
consideration the Future Internet Enterprise Systems (FInES) paradigm.
Furthermore, an analysis of the Systems that compose FInES and their
relationships within the Systems of Systems will be carried out.
The case study involves a FInES oriented supply chain management
system based on intelligent objects capable of extracting information that
generates knowledge within the knowledge management enterprise system.
The case study emphasis the relationship between emerging FInES systems
within the enterprise SoS.
Key words: Future Internet Enterprise Systems, Digital Business
EcoSystem, Knowledge Management
Introduction
The Information, both structured and filtered, is nowadays a
commodity, sustaining the knowledge representation and management
within the framework of knowledge driven economy, from recession
towards sustainability of next generation of Future Internet Enterprise
Systems (FInES). During the Lisbon European Council (March, 2000) and
the Digital Agenda 2020 (September, 2010), the European Union
representatives set the goal of making Europe the worlds most competitive
Knowledge based Economy (KbE).
The new models are concerned with exploiting the new business
opportunities [e.g. IST-IP-project "COIN" 2007]. They are going to manage
the challenges posed by the socio-economic and technical support
developed in the XX century. The Framework 6th-IST-project "Virtual
Organization road MAP" [Camarinha-Matos 2003] provided also an

Digital Business Ecosystem

11

interesting assessment "Every sustainable enterprise should have beyond


2012 the capability to networking in Virtual Organization within turbulent,
global market".
Santucci also stressed that "the concept of Digital Business
EcoSystem (DBES) initiative responds ideally to this challenge of creating
ICT instruments together with collaborative practices and paradigms that
support economic growth and include all the societal and economic actors in
the process. It has been commonly recognized as a new frontier for
Research and Technology Development (RTD) in the knowledge-based
economy. Indeed, Small and Medium Enterprises (SMEs) and local clusters
are now competing in a global and dynamic market where they need more
interrelations, more specialized resources, more research and innovation as
well as access to global value chains and knowledge. The research driven
within the DBE Initiative supports all these necessities by offering an open
infrastructure that combines knowledge and practices, human capital,
technical infrastructure, business and financial conditions, all modeled
within the European industrial policy agenda.

Lessons learnt from Intelligent Manufacturing Systems


development
Emerging economics, social and political transition and ways of
doing business are changing the world dramatically. These trends suggest
that the competitive environment for manufacturing enterprises will be
significantly different than it has been. To be successful in tomorrows more
competitive climate, manufacturing enterprises will require improved
technological managerial and logistic capabilities [Nof, 2006], [Panetto,
2009], [Stanescu, 2011]. Globalization, with respect to macro economy
criteria, addressing the responsibility, within the e-democracy framework,
strongly influenced our Contextual System of Systems during Digital Era
[Stanescu, 2007].
In the famous book written by T.S. Kuhn (1970), the postwar
phenomenon that one could identified as Scientific Crisis the following
phenomenon: the best professional practices persistently prove inadequate
for solving intrinsically important (complex) problems it is calling for the
definition of new concepts within a comprehensive methodological
framework.
In this context we can consider T.S Kuhns following important
contributions regarding the progress of knowledge: Science undergoes
periodic paradigm shifts instead of progressing in a linear and continuous

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Ioan Sacal, Mihnea Moisescu, Mihail Sacal

way. These paradigm shifts open up new approaches to understanding that


scientists would never have considered valid before
The new generation of collaborative enterprises (virtual, extended,
collaborative networks, learning organizations, a.s.o.) are sustainable if and
only if they are able to be networked in few days after capturing a business
opportunity.
A Work Flow Management System (WFMS) provides procedural
automation of large scale business processes chains by managing the
sequences of activities and invoking the Business Process Monitoring and
Management System (BPM2).
The main purpose of the paper is to launch a debate about the multi
faced approach of interoperability. As specified, the paper will provide as a
basis for interoperability in Digital Business Ecosystems -oriented
organizations, concepts involving intelligent objects in the context of system
of systems oriented management.
By focusing on the subject to discuss in this paper, the Digital
Business EcoSystems (DBES) concept represents high potentiality keyconcepts of Next Generation of complex adaptive, enterprises. The concept
of Digital Business EcoSystem (DBES) initiative responds ideally to this
challenge of creating ICT instruments together with collaborative practices
and paradigms that support economic growth and include all the societal and
economic actors in the process. It has been commonly recognized as a new
frontier for RTD in the knowledge-based economy. Indeed, SMEs and local
clusters are now competing in a global and dynamic market where they need
more interrelations, more specialized resources, more research and
innovation as well as access to global value chains and knowledge.

Digital Business Ecosystem

13

New model for contextual metasystem modeling, analysis and design


Knowledge management and intelligent objects in Internet of
Things oriented Systems
In the following chapter we will analyze a FInES supply chain
management case study involving intelligent objects in the context of
system of systems oriented management.
Knowledge management is recognizing and taking into account two
main kind of knowledge co-existing in an organization (Dalkir, 2005):
explicit knowledge, which is the only form of knowledge possessed by nonhuman agents, and which has been codified and structured and tacit
knowledge, which is the intangible knowledge that only human agents can
have.
Organizational knowledge management approach focuses especially
on procedures to transform tacit knowledge into explicit. Consider the
following scenario: a new problem is raised, eventually by the strategic
level of a manufacturing enterprise. At this level, problem specification is
made taking into account very general knowledge, as enterprise purpose,
technologies and theories that are available a.s.o. Problem specification is
made in terms of initial conditions and final results. The problems solution
will be handled and implemented at the operational level which is defined as
the level where different stakeholders (individuals, departments), with
diverse skills, store and share knowledge.
To solve this problem a Knowledge Management System which
binds the two models (internal model and external model,) into a shared,
modular knowledge model has been proposed. The central World Model
(WM) module stores an internal representation of the world which is
operated on by an Integrator agent (dynamically updates the model from the
environment) and a Manager agent that acts as a facilitator for interfacing
with knowledge requests from the other modules. The Integrator agent is
interfaced with the environment with the help of: a Collector which gathers
information from the external environment related to the FInERs propagates
it up-stream to the Enterprise Systems and a Parser agent that translates
external information into standardized knowledge by applying domain
specific ontology pre-defined with the knowledge warehouse. The several
knowledge pieces provided by the Parser are further processed by the
Integrator and combined into a target product specification sheet.
In this case "knowledge module" will refer to a sequence of
primitive activities with assigned resources that are necessary to fulfill a
given objective. It will be also considered that by an activity is denoted the

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Ioan Sacal, Mihnea Moisescu, Mihail Sacal

implementation of knowledge at a lower level of granularity, by a task, the


implementation of a primitive action.
It is clear that in an appropriate context, a problem could have
several solutions. On the other hand, the state space of possible solutions
could explode, imposing the necessity of a control mechanism that will
eliminate trajectories which are obviously false. This mechanism is
represented by a value judgment block.
Criteria for eliminating unpromising partial solutions could reside in
implementation conditions (unavailable infrastructure, for instance), or in
more complex and flexible domain-dependent structures, that can improve
by learning.
Obviously, a very important problem is the implementation of such a
knowledge architecture. Some of the implementation requirements include
distribution, capacity of decomposition and aggregation for knowledge
modules as well as knowledge hierarchy and classification.
Internet of Future oriented Enterprise Systems will allow for the
implementation of such new concepts and technologies aiming at improving
enterprise efficiency. The research in the area of intelligent objects capable
of unrestricted communication and interoperability with other similar
objects as well as with any service within the entire enterprise system is
focused on supporting that goal.
In this context the development of methods used to transform
common objects involved in the enterprise business processes into
intelligent objects is regarded as a highly benefic. The first step for such an
approach is to be able to identify the object and to distinguish it from the
environment. The recent progress of the RFID technology has boosted the
capability of object identification and allowed for the development of new
identification technologies as EPC code and ucode as discussed in the
previous section. These technologies require that the information suitable
for the identification of an object should be accessed from a remote
database. With the development of new and more powerful data storage
devices we can focus on a different approach: storing the data on the tag
attached to the object and accessing that data when ether necessary.
The second step is to integrate such objects with the enterprise
systems the information attached to the tag should be not exclusively
divided in the following categories: object proprieties, object functionality
or in a broader meaning object behavior, description of the planned
processes (at task level) which involve the object, and the description of the
actual processes as experienced by the object.

Digital Business Ecosystem

15

The defined process attached to the object is associated with the


process models as described in the Process Modeling level of the Enterprise
Architecture. This approach will allow for the creation of a map of the
processes that the object will be subjected to and for a better integration
with the services included in the Enterprise Systems. In such a case any
enterprise system or production cell will be able to read the process map and
proceed with the object accordingly. An example can be represented by a
product that is going to be shipped. The shipping service will be able to read
the process map, identify the shipping sub-process and act according to the
predefined tasks.

Intelligent objects represented as FInER within the FInES Knowledge


Management System
As the predefined processes may differ to the actual processes
completed by the object, a record to register the changes can be defined. An
example in this area can be identified at the level of an adaptive supply
chain. Such a record can provide valuable feedback related to the insight of
the sub-processes and tasks. This information can be further processed in
order to produce valuable knowledge within the Enterprise Management
System.

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Ioan Sacal, Mihnea Moisescu, Mihail Sacal

Internet of Things architecture


In this context a recent study regarding the balance between
organizational structure and enterprise efficiency for different kind of
enterprises and environments has provided the following conclusions:
- There is an inverted U-shaped relationship between structure and
performance, that is asymmetric: too little structure leads to a catastrophic
performance decline while too much structure leads to only a gradual decay
- The key dimension of the market dynamism is unpredictability that
underlines the tension between too much and too little structure. The range
of optimal structures varies inversely with unpredictability: in unpredictable
environments, there is only a very narrow range of optimal structures with
catastrophic drops on either side that are likely to be difficult to manage.
- Other dimensions of market dynamism (i.e. velocity, complexity,
and ambiguity) have their own unique effects on performance. The
Intelligent Object Agents are digital representations of the physical object,
capable of gathering information about the object and its environment from
different sensors, devices, users (local agents) or by accessing the Internet. It
can also have the same capabilities as the embedded Intelligent Object
Agents acting in cyberspace as a virtual intelligent object.
The second solution is also based on the RFID technology, but in this
case the manufacturer needs to encapsulate on the RFID tag itself the
information needed to build the agent. In this case we propose to use PML
language for proprieties description and XTND-XML (Transition Network
Definition Language) language for describing the behaviours of the object
as a set of states and possible transitions [Stanescu, Moisescu, Sacala,
2010]. The Agent Creation component does not need Internet access in this

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17

case, but it will build the agent as it seems fit, which can result in undesired
global behaviour.
Conclusions
The concepts, proposed within the Internet of Things, paradigm are
becoming a reality due to the research efforts leading towards the
development of new devices and services.
Knowledge management in particular, owing to its evolution that
parallels that of manufacturing paradigms, is expected to issue new methods
allowing humans to both benefit from - and increase the value of
technological advances. A hybrid knowledge structure can be foreseen,
where the interaction between human and non-human knowledge
stakeholders will became transparent and will allow creation and use of
meta-knowledge.
Selective bibliography
Camarinha-Matos, L., Afsarmanesh, H., Novais, P., Analide, C. (2007)
Establishing the Foundation of Collaborative Networks, PROVE
Virtual Enterprise 2007, Springer Verlag ISBN, 978-0-387-73797-3.
FInES (2009) Internet of Things 2020, A Roadmap to the Future,
European Technology Platform on Smart Systems Integration, Available
from: http://ec.europa.eu/information _society /policy/rfid/documents
/iotprague2009.pdf Internet of Things: an early reality of the Future
Internet Accessed: 10-08-2009
Molina, A, Chen, D., Panetto, H., Vernadat, F., Whitman, L. (2005) Enterprise Integration and Networking: Issues, Trends and Vision, in
Knowledge Sharing in the Integrated Enterprise, P. Bernus, M. Fox and
J.B.M. Goossenaerts (Editors), Springer / Kluwer, ISBN 0-387- 26608-9,
pp. 303 - 313.
Santucci G., (2009) From Internet of Data to Internet of Things,
Available from: http://ec.europa.eu/ information _society/ policy/rfid/,
accessed 4.1.2010.
Stanescu, A.M., Dumitrache,I., Pouly, M., Caramihai,S.I., Moisescu,M.A
(2007) Towards a General Systems Theory approach to design the
future of Concurrent Engineering Science, In Loureiro,G.;.; Curran,R.;
(eds.) Complex Systems Concurrent Engineering Collaboration
Technology Innovation and Sustainability, pp 3-10, Springer Verlag
Stanescu, A.M., Ionescu, L.M., Georgescu, V., Badea, L., Moisescu, M.A.,
Sacala. I.S. (2010) Toward Digital Business EcoSystem Analysis In
Gunasekaran,A.; Sandhu,M. (Eds): Handbook On Business Information
Systems, World Scientific Books

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Moisescu, M.A., Dumitrache, I., Caramihai, I.S., Stanescu, A.M, Sacala, I.S.
(2010) The Future of Knowledge in Manufacturing Systems in the
Future Era of Internet of Things, IFAC- MCPL 2010, 8-10th September,
Coimbra, Portugal,
Stnescu, A., Karagiannis, D., Moisescu, M.A., Sacal, I.S., Manoiu, V.
(2008) - Towards a Holistic Approach for Intelligent Manufacturing
Systems Synthesis, IMS'08: Proceedings of the 9th IFAC Workshop on
Intelligent Manufacturing Systems, Szczecin, Pologne, October 2008,
ISBN: 9781617389924
Alcaraz, C., Najera, P., Lopez, J. and Roman, R.(2010) Wireless Sensor
Networks and the Internet of Things: Do we need a complete
integration?, In Proc. Of 1st International Workshop on the Security of
the Internet of Things(SecIoT 2010), Tokyo, Japan.
Castellani, A.P., Bui, N., Casari, P., Rossi, M., Shelby, Z. and Zorzi, M.
(2010) Architecture and Protocols for the Internet of Things: A Case
Study, In Proc. Of 1st International Workshop on Web of Things (WoT
2010), pp.678-683, Mannheim, Germany.
Katasonov, A., Kaykova, O., Khriyenko, O., Nikitin, S. and Terziyan, V.
(2008) Smart Semantic Middleware for the Internet of Things, In
Proc. Of 5th International Conference on Informatics in Control,
Automation and Robotics (ICINCO08), pp. 169-178, Funchal, Madeira,
Protugal.
Moisescu, M.A., Sacala, I.S., Stanescu, A.M. (2010) Towards the
Development of Internet of Things Oriented Intelligent Systems, U.P.B.
Scientific Bulletin, Series C, Vol. 72, Issue 4, Romania.
Ramirez, E.H. and Brena, R.F.(2006) Multi-Agent Systems Integration in
Enterprise Environments Using Web Services, In Vijayan sugumaran
(Ed.), International Journal of Intelligent Information Technologies
(IJIIT), Vol. 2, Issue 3, IGI Publishing, pp 72-88.

Environmental Policy
Instruments: Taxes and
Expenditures1
Nicolae TODEA
University 1 Decembrie 1918 Alba Iulia
Ionela Cornelia STANCIU
Doina Maria TILEA
University Valahia Trgovite
Abstract
The purpose of this article is to present certain aspects regarding
environmental policy instruments, namely: environmental taxes and
expenditure for environmental protection. The paper focused its attention on
clarifying the concepts of environmental tax and environmental expenditure,
on presenting the different criteria for their classification, on presenting the
accounting treatment applicable to environmental expenses, on presenting
the environmental charges dynamic by type of expenditure and by type of
producer in Romania during the 2006-2009 period and of environmental
taxes in the EU between 1999 and 2008. Given the aimed objectives, the
scientific approach is based on deduction from general to particular
regarding environmental taxes and environmental expenditure and how they
are recorded in accounting, combining quantitative with qualitative studies.
In this paper, we used research methods such as documentation, analysis,
synthesis, comparison, statistical study, being part of the positivist research
current.
Key words: environmental policy, environmental accounting,
environmental taxes, environmental expenditure
Introduction
The current global context that mankind is going through requires
new formulas for building a sustainable economy in which restoring
1

Financial support for this article has been provided through the project Bursele
doctorale, premiza pentru cresterea competitivitatii si competentelor in cercetarea
stiintifica, ID POSDRU/6/1.5/S/23 implemented under the Sectoral Operational Program
for Human Resources Development and financed by the European Social Fund and
Government of Romania.

20

Nicolae Todea, Ionela Stanciu, Doina Tilea

economic growth without deepening the environmental crisis is the main


challenge. The current crisis should be seen as an opportunity to change the
economic model, by switching to an economy with low environmental
impact and with an efficient use of natural resources. To respond to these
challenges, both the private sector and the government should identify and
implement the active or voluntary instruments that guide economic and
social activities towards ensuring their sustainability2.
For over 20 years, starting with the Conference on Human
Environment in Stockholm in 1972, mankind has started to acknowledge
that environmental issues are inseparable from issues of welfare and from
economic processes in general. Lately, an increasing number of entities are
granting growing importance to environmental aspects also, which, in
certain circumstances, can have a significant impact over financial
statements, being of growing interest for the users of financial statements
(investors, creditors, suppliers, clients, public institutions and other
authorities, employees, the public).
Considering the intense normalization and standardization process in
the area of accounting, it should be known that in terms of environmental
management and protection, there are sustained efforts for a common
representation of the activities of this kind in order to achieve comparability
between methods and to identify the good practices applicable to several
areas of activity. Most organizations are more and more concerned to
achieve and demonstrate an adequate environmental performance,
controlling the impact of their own activities, services and products on the
environment, and, to meet the demands, but at lower costs. This growing
concern for preventing and controlling pollution, but also for protecting
human health, is a logical consequence of tighter legislation, of sustainable
economic development, of acknowledging and sensitizing the parties
interested in environmental issues and of spreading the concept of
sustainable development. In terms of the role and attitude of the accounting
profession regarding environmental issues, environmental protection is
considered an opportunity for the accounting profession to prove that its
facing contemporary problems and it can handle and manoeuvre new
opportunities and modern issues. Environmental issues are approached
differently from country to country and even within a country, a lack of a
unitary ecological vision being necessary when treating them. Adopting an
2

Vergil Voineagu, C-tin Mndricelu, Daniela tefnescu, Beyond GDP - through


accounting environment, Romanian Statistical Review, no. 6/2010, available at:
http://www.revistadestatistica.ro/Articole/2010/A2ro_6_2010.pdf, accessed in May 20,
2011

Environmental Policy Issues: Taxes and Expenditures

21

environmental policy would involve various information users, such as:


public authorities, creditors, investors, environmental associations, etc. The
existence of conflicting interests leads to different attitudes, starting from a
tolerant system, governed by the principle that pollution is not a serious
phenomenon and there will always be a solution in the future. Lately,
environmental aspects have started to be a priority for the management of
entities, many of them being affected due to the major deterioration of
environmental decommissioning. Also, the financial impact of
environmental destruction is far from being negligible, and entities must
present information about environmental policies, objectives and
implemented programs, about the expenditure in this field. The assessment
of actions taken by the entities to protect the environment is an initiative that
should be encouraged3.
Environmental issues, together with associated costs, revenues and
benefits, are a growing concern for citizens and corporate leaders in most
countries of the world. As noted, accounting practices dont provide
sufficient information to support the decision-making process of managing
environmental responsibilities. The main instruments used by the state to
direct the actions of entities and consumers in order to ensure and maintain
environmental protection are environmental taxes and environmental
expenditure, which will be presented below.
Environmental taxes: definition and classification
The environmental fees are those fees which aim at the modifying
of the behavior of the enterprises concerning the integration of the
destructions cost in the price of the services or the goods which generate the
pollution4.
The first category of the environmental includes5:
a) The taxes on pollution: the main objective of this is to reduce the
pollution and to introduce clean productions. To accomplish this objective, it
is necessary the accomplishment of some condition as:
- The possibility of measuring the damages produced by pollution;
- The exact establishment of the qualitative parameters of the
environment, through standards of environment;
- The establishment of an optimal stimulating level of the tax.
3

Leontina Beianu, Total quality of the environment accounting, Alexandru Ioan Cuza
University Publishing House, Iai, 2008, p.9-11.
4
Ibidem, p.99
5
Ion Pohoa, Economic philosophy and policy of sustainable development, Economic
Publishing House, Bucureti, 2003, p. 106-110

22

Nicolae Todea, Ionela Stanciu, Doina Tilea

b) Taxes for the usage of a resource: in the resources category enters


a definite, classic resource, but also the industrial or domestic offals. This
kind of taxes is meant or to discourage the use of a rare resource, nongenerative, or to encourage a service in treating the offals to give them an
economical use or to neutralize the undesired effects.
c) Taxes on the product: have the main aim the coverage of the
necessary expenses removing the possible damages, which the production a
the consume of same goods may cause. As they are components of the price
of the goods, these taxes may have also negative results: their effect may be
reduced, if the products sell very well and enlarge the cashing of the
oneness, the aim for which they were established stays collateral. When they
were established stays collateral. When different products address to the
some need, differentiated taxes apply on the product to encourage the
production and the consume of the less polluted.
d) Administrative taxes: are made for the constitution of the
necessary funds to the financing an action of management of the
environment. These taxes collect at the registering of same firms with
polluting activities, at the delivery of same licenses of functioning. It is
necessary that the registered incomes from the collecting of these to be used
in life of those measures which effectively take to the solving of some
environment problems. The disadvantage of these taxes is connected to the
lack of possibilities of establishing a direct connection between the
contribution of the polluters and the cost involved by the implementation of
the environmental programmers. In 2007, environmental taxes in most
European countries ranged from 2% to 3% of GDP. In 2007, revenues from
environmental taxes in EU-27 were 304 billion and represented about 2.5%
of GDP and 6.2% of total taxes and social contributions. In addition to
revenues recorded, environmental taxes can also be useful to discourage
potentially harmful environmental behavior, providing incentives to reduce
environmental pressures in the economy, thus, environmental taxes can help
in the implementation of the principle "polluter pays". The level of
environmental taxes in the period 1997-2008 is as follows:
Environmental tax revenue on European Union (U.E. 27)

Environmental Policy Issues: Taxes and Expenditures

23

Surs: http://epp.eurostat.ec.europa.eu/
Increasing revenues from environmental taxes should be interpreted
with caution. The increase may be caused by the introduction of new taxes
or an increase in tax rates, but also by an increase of the tax base, i.e. higher
emissions or increased use of products with a negative impact on the
environment6.
Environmental tax revenue in 2008

Surs: http://epp.eurostat.ec.europa.eu/
Denmark recorded the highest level of environmental taxes in the
EU (5.9% of GDP). In four countries, the Netherlands, Malta, Bulgaria and
Cyprus, environmental taxes are recorded at between 3% and 4% of GDP.
Only two Member States, Spain and Lithuania, levels of environmental
taxes were less than 2% of GDP.
Another classification of the environmental taxes is that offered by
the Eurostat regulations, which group the environmental taxes in four types:
6

Iulia Iuga, Environmental Taxes In The European Countries. Comparative Analysis


Regarding Environmental Taxes and Environmental Expenses In E.U Member States,
Books of abstracts International U.A.B. B.En. A Conference, Alba Iulia, 2011

24

Nicolae Todea, Ionela Stanciu, Doina Tilea

Energy taxes: these include the taxes on the emergence products


used for aims of stationary (for example: coal, fuel oils, natural gas
and electricity). At the E.U. level, the taxes on energy in 2007
represented almost 72% of the total environmental taxes;
- Transport taxes: include mainly the taxes connected to the holding
and usage of the motor vehicles, and represented 24% of the total
environmental taxes of E.U. in 2007. This type of environmental
taxes was essentially higher in some European countries, as, in
Malta, Cyprus, Ireland, Greece and Norway, where their weight was
bigger than 40% in the total of taxes;
- Pollution taxes: include taxes on extraction of raw materials, on the
emissions measured or estimated in air and mater, the produced
noise and the administration of the offals. The measure of these
taxes were of 4% in 2007, but some countries like Estonia, Slovakia,
Holland, Denmark and Norway scored higher percentages than 10%
of the total environmental taxes;
- Resource taxes: because of the low weight in the total environmental
taxes, the taxes on resources were analyses together with the
pollution taxes.
The level of the environmental taxes registered at the level of the
European Union presents this way:
Environmental taxes by countries and by type of tax, 2007
- million eurosCOUNTRIES
E.U
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal

ENERGY
TAXES
219.244,14
4468,80
881,07
2.939,03
4.872,25
45.275
289,90
2.305,60
2.739
14.639
27.862
31.715,70
280,36
361,83
459,35
887,82
2.008,98
97,58
10.267
4.453,19
7.403,60
3.330,40

TRANSPORT
TAXES
71.884,87
2.024,90
87,66
212,71
5.023,92
8.910
8,83
2.367,89
1.888
4.287
11.087
7.860
254,85
59,92
29,87
66
647,03
91,32
7.743
2.086,58
739,75
1.453,36

TAXES ON
POLLUTION/
RESOURCES
13.139,32
498,90
24,94
33,42
3.419,62
20
54,45
4,93
0
198
2.035
491
0
15,46
18,34
0
141,81
16,44
3.688
81,96
208
1,65

TOTAL
ENVIRONMENTAL
TAXES
304.268,33
6.992,60
993,66
3.185,16
13.315,79
54.205
353,19
4.678,42
4.627
19.124
40.984
40.066,70
535,21
437,21
507,56
953,82
2.797,81
205,34
21.698
6.621,73
8.351,35
4.785,40

25

Environmental Policy Issues: Taxes and Expenditures


COUNTRIES
Romania
Slovenia
Slovakia
Finland
Sweden
United
Kingdom
Norway

ENERGY
TAXES

TRANSPORT
TAXES

2.110,01
807,38
1.004,23
2.961
7.317,87
37.506,21

432,31
169,36
110,44
1.847
1.414,80
1.0981,38

TAXES ON
POLLUTION/
RESOURCES
22,43
61,69
47,17
126
124
1.806,12

3.716,83

3.988,52

798,48

TOTAL
ENVIRONMENTAL
TAXES
2.564,75
1.038,43
1.161,84
4.934
8.856,66
50.293,71
8.503,84

Source: http://epp.eurostat.ec.europa.eu/
Systematizing the presence, the situation of environmental taxes at
EU level is as follows:
Environmental taxes in E.U. 2007
ENVIRONMEN
TAL TAXES

MILLION
EURO

% OF TOTAL
ENVIRONMENT
AL
TAXES

% OF
GDP

Energy taxes
Transport taxes
Pollution/Resourc
e taxes
Total
environmental
taxes

219.244,14
71.884,87
13.139,33

72
24
4

1,77
0,58
0,11

% OF TOTAL
REVENUES
FROM TOTAL
TAXES AND
SOCIAL
CONTRIBUTIO
NS
4,46
1,46
0,27

304.268,33

100

2,46

6,19

Source: http://epp.eurostat.ec.europa.eu/
It can be noticed that in 2007, the environmental taxes in E.U. were
304 billions of euro and represented almost 2,5% of GDP and 6,2% of the
total of the taxes and of the social contributions. Denmark registered the
highest level of environmental taxes in E.U. (5,9% of GDP). In four
countries, Netherlands, Malta, Bulgaria and Cyprus, the environmental taxes
registered values between 3% and 4% of GDP. Only in two countries, Spain
and Lithuania, the registered levels of the environmental taxes were under
2% of GDP.
Reflecting environmental expenditure in financial accounting
No matter what their activity is, entities must be within the general
rules of an open democratic society; one of the most important rules of
democracy is transparency. Transparency requires activity "in daylight" or

26

Nicolae Todea, Ionela Stanciu, Doina Tilea

"sight". From this point of view, the entities cannot hide behind secrecy, at
least some of their aspects. They are forced to provide information about
aspects of their activities in order to allow control of the company on these
issues7. From the aspects of the entities activities are detaching the aspects
related to the economical and financial activity. Such aspects concern how
to obtain funding necessary to conduct normal business conditions, the use
of these funds, their efficiency, entities providing such information to
various categories of users, including public, the result of the existence and
operation of an economically information system. The idea is drawn from
the international accounting standards, namely IFRS (2007) which show
that "the objective of financial statements is to provide information about
the financial position, financial performance and changes of the financial
position of an entity; this information is useful to a broader sphere of users
in making economic decisions"8.
An important aspect of environmental accounting refers to the
recognition of the environmental costs. Obviously this requires defining
environmental costs. Such a definition is found in international and
European accounting rules. According to the IASB and the FASB,
environmental costs are determined environmental costs, which resulted in a
benefit that has expired and which is detailed along with income in the
income statement.
Recommendation of CE, 453/2001, defines environmental costs as
"those costs to prevent, reduce or recover damages that the entity has caused
or is likely to cause on the environment as a result of its activities. These
include prevention, elimination or reduction of waste and wastewater, air
emissions, treatment of contaminated soil, groundwater, noise and vibration
levels, the landscape changes, research and innovation of products and
cleaner production processes, control of environmental quality".
Canadian Institute of Chartered Accountants (CICA, 1998) 9 present
environmental costs as environmental costs which generate, directly or
indirectly benefits of the current period, the period in which they occur,
providing a series of details in this regard. Thus we have:
Costs generating direct benefits of the current period: expenditure on
waste treatment and monitoring, recovery or cleanup costs associated with
current business of the entity;
7

Nicolae Todea, Theory accounting and financial reporting, Aeternitas Publishing House,
Alba Iulia, 2009, p.25-42
8
International Financial Reporting Standards, CECCAR Publishing, 2009, p. 56
9
Canadian Institute of Chartered Accountants, Examination of national standards and
regulations for environmental financial accounting, 1998

Environmental Policy Issues: Taxes and Expenditures

27

Indirect costs which generates the current period's benefits: the costs of
administrative activities, compliance, evaluation and environmental audit,
courses and seminars related to staff training on environmental protection;
Costs regarded as losses for the period: costs that do not generate future
economic benefits that cannot be capitalized (costs related to research
performed to design cleaner products and processes, costs of participation in
recycling programs), costs related to activities undertaken but that generated
a benefit that expired (cost recovery and cleaning of polluted land), costs
that have not generated any benefit (fines, penalties, failure to comply with
environmental regulations and legislation).
As shown in the list above, we can see that the costs of penalties and
fines for failure to comply with environmental legislation are not included in
the environmental category. In our opinion they should be part of the
environmental costs, at least in terms of the sanctioned entity.
The National Institute of Statistics, at the macroeconomic level,
reflect environmental costs of financing environmental flows and include
payments for economic activities aimed at production of specific services to
prevent, reduce or control environmental damage. They are grouped into:
investment and running costs which in turn include internal current
expenditure (salaries and social security contributions, consumption of raw
materials, fuel, energy, water and other auxiliary materials, expenses for
research and development, training, information) and current external costs
(costs of environmental protection services purchased from third parties and
environmental taxes paid). According to the sources, expenditure in this
category in 2006-2009 in Romania is as follows10:
In 2009, the expenditure on environmental protection at national
level was approximately 12.2 billion lei, representing 2.4% of GDP
compared with 2.8% in 2008, 2.7% in 2007 and 2.3% in 2006. Based on
these data, we can see that a significant share of total expenditure on
environmental protection spent by producers is represented by the charges
incurred by specialized producers (64% in 2009, 65% in 2008, 72% in 2007
and 68% in 2006), to the detriment of charges incurred by non-specialized
producers (36% in 2009, 35% in 2008, 28% in 2007 and 32% in 2006). In
2008, compared with 2007, the share of expenses incurred by specialized
producers for environmental protection increased in absolute size by
1.288.880 thousand lei and in relative size by 18%, followed in 2009
10

According to information published on the National Statistics Institute, the following


statement on of the environment protection expenditure for 2010 will be published in
October 2011, so that our research will take into account the costs of environmental
protection in 2006-2009

28

Nicolae Todea, Ionela Stanciu, Doina Tilea

(compared with 2008) by a drop of 1.377.080 thousand lei in absolute size


and 17% in relative size. By analyzing the other considered component,
namely the environmental protection expenditure incurred by nonspecialized producers, we can see that these charges recorded a significant
growth in 2008. Thus, in 2008, compared to 2007, they increased by
1.773.103 thousand lei in absolute size and by 65% in relative size, followed
in 2009 (compared to 2008) by a drop of 586.927 thousand lei in absolute
size or 13% in relative size. The explanation of this evolution lies in
Romanias accession to the European Union and in the necessity of
economic agents to comply with the environmental requirements imposed
by the community acquits.
Expenditure for environmental protection sectors and categories
expenditure, 2006-2009
- Thousand, %2006

Specialized
producers
(total)
from which:
- investments

Nominal
values
5.297.304

2008
%

2007
Nominal
values

68

%
72

Nominal
values
8.328.234

11

2009
%
65

Nominal
values
6.951.154

1.716.516

13

1.046.720

10

56

5.637.738

44

5.070.253

47

973.980

834.181

28

4.516.525

35

3.929.598

36

14

1.550.499

12

1.773.140

16

2.153.762

17

1.324.524

12

812.264

831.934

100

12.844.759

100

10.880.752

100

64

70.393.54
793.154

10
1.048.084

- internal
current
expenses
- external
current
expenses
Unspecialized
producers
(total)
from which:
- investments

4.101.018

53
5.487.074

403.132

5
504.196

2.460.918

32
2.743.422

1.125.384

15
1.329.980

- internal
current
expenses
- external
current
expenses
Total
environment
protection

961.416

12
913.847

374.118

5
499.595

7.758.222

100
9.782.776

29

Environmental Policy Issues: Taxes and Expenditures


2006
Nominal
values

2008
%

2007
Nominal
values

Nominal
values

2009
%

Nominal
values

expenses

Source: www.insse.ro
The result of these expenses is mainly materialized in endowing
enterprises with equipments, machinery and facilities for environmental
protection: equipments for capturing dust (the cement industry), equipments
for capturing, neutralizing and exploiting gases, equipments for water
protection and treatment, equipments for waste collection and treatment. By
executing some works as auxiliary or secondary activities, in addition to
their main activity, some non-specialized producers ensure the rising of
quality parameters for their own activity, but also contribute to the
improvement of environmental factors. Among these are included: works to
prevent flooding and to remove the effects of floods, land protection,
fighting erosions and sliding banks11.
The accounting treatment of environmental expenditure and
their reporting
The accounting treatment of environmental charges is influenced by
the tax laws in force. The Fiscal Code of Romania treats expenditure for
environmental protection and resource preservation as deductible
expenses12. Therefore, entities will multiply pollution prevention activities
in case the costs generated by these activities are deductible. Some
expenses, such as fines for violating environmental regulations or certain
remediation costs are not tax deductible. Entities will try to reduce nondeductible tax expenses, such as fines and penalties, and will increase the
number of environmental protection activities, which makes tax treatment
an important tool in changing the entitys attitude towards the environment.
Regardless of the environmental charges level, there is no accounting
standard that stipulates their separate recognitions and evaluation within
financial statements and the reporting of environmental expenditure is
viewed differently. Thus, EUs Accounting Advisory Forum recommends
the reporting of environmental expenditure through the profit and loss
account. Another recommendation that comes from the European
11

Constantin Anghelache, Environment and protection programs in Romania, Romanian


Statistical Review. no.1, 2008, p.9
12
Law no. 571/2003 regarding the Fiscal Code Art.21 alin.2 letter l, with subsequent
amendments including those in Law no. 188/14.10.2010, Published in the Official Gazette
of Romania no. 699/20.10.2010

30

Nicolae Todea, Ionela Stanciu, Doina Tilea

Commission is Recommendation 453/2001, which stipulates that


environmental charges are reported through explanatory notes to the
financial statements, through the value recorded in the profit and loss
account and through the computation method of these values.
The involvement of Romanian accounting in environmental protection
activities is stronger with the entry into force on January 1st 2010 of Order
3055/2009 for the approval of Accounting Regulations in accordance with
European Directives, which also includes issues concerning the
environment, as follows:
- introducing a new account, namely account 652 Environmental
protection expenditure. This account helps to keep track of environmental
protection expenditure recorded in the related period, such as: paid
environmental taxes, acquired certificates for greenhouse gas emissions;
- the off balance sheet recording of received greenhouse gas
emissions certificates, which dont have a value and, therefore, cant be
recognized in balance sheet accounts account 806 Greenhouse gas
emissions certificates.
In our opinion, only the introduction of these two accounts is not
sufficient because they cant reflect expenditure on distinct elements, such
as materials, wages, contributions, environmental protection machineries.
Conclusions
Without claiming to exhaust the approached topic, the fundamental
objective of this paper was to underline the essential aspects regarding
environmental taxes and environmental charges and their evolution over
time. From the above, we can see that the recognition and separate
presentation of fines and environmental taxes represent an indication that
the entity doesnt give importance to the implementation of environmental
regulations. An appropriate accounting treatment of environmental
expenditure is in the benefit of investors due to the simple differentiation of
environmental expenses from other types of expenditure.
At the level of the European Union, in order to implement
environmental policies, one has to resort to financial instruments such as
environmental taxes. We presented the level of environmental taxes in the
European Union, as well as categories of this type of taxes: energy tax,
which recorded a value of 219.244,14 million euro in 2007, transport tax in
the amount of 71.884,87 million euro, as well as pollution tax in the amount
of 13.139,33 lei. In 2007, the total value of environmental taxes was
304.268 million euro, representing 2% of GDP. In addition to the recorded
revenues, environmental taxes can also be useful for:
- discouraging the potentially harmful behaviour for the environment

Environmental Policy Issues: Taxes and Expenditures

31

providing incentives to reduce the economic pressure put on the


environment
forcing the enterprise to develop new production and depollution
techniques that will allow them to avoid paying the tax.
As we can see from the information presented above, the inclusion
of environmental aspects within financial statements is important for most
categories of users of financial and accounting information: investors, banks
(to determine financial profitability and the incidence of environmental risks
over financial statements), shareholders, public authorities (to determine the
economic impact of environmental protection actions) and therefore its
necessary for the accounting profession to get involved in the environmental
issues that may emerge at the level of the entity. We must act in a way so
that the entire activity will unfold in complete harmony with the
environment, ensuring sustainable development, and this effort should
include all the forces on humanity, including financial accounting
disciplines.
Selective bibliography
Anghelache, C. (2008) Environment and protection programs in
Romania, Romanian Statistical Review. no.1
Beianu, L. (2008) Total quality of the environment accounting,
Alexandru Ioan Cuza University Publishing House, Iai
Canadian Institute of Chartered Accountants (1998) - Examination of
national standards and regulations for environmental financial
accounting, International Financial Reporting Standards (2009),
CECCAR Publishing
Iuga, I. (2011) - Environmental Taxes In The European Countries.
Comparative Analysis Regarding Environmental Taxes and Environmental
Expenses In E.U Member States, Books of abstracts International U.A.B.
B.En. A Conference, Alba Iulia
Pohoa, I. (2003) Economic philosophy and policy of sustainable
development, Economic Publishing House, Bucureti
Todea, N. (2009) Theory accounting and financial reporting, Aeternitas
Publishing House, Alba Iulia
Voineagu, V., Mndricelu, C-tin., tefnescu, D. (2010) - Beyond GDP through accounting environment, Romanian Statistical Review, no. 6,
available at: http://www.revistadestatistica.ro, accessed in May 20, 2011
Law no. 571/2003 regarding the Fiscal Code Art.21 alin.2 letter l, with
subsequent amendments including those in Law no. 188/14.10.2010,
Published in the Official Gazette of Romania no. 699/20.10.2010

32

Nicolae Todea, Ionela Stanciu, Doina Tilea

Order 3055/2009 for the approval of Accounting Regulations in accordance


with European Directives, published in Official Gazette no.
766/10.11.2009
http://epp.eurostat.ec.europa.eu/, accessed May 12, 2011
www.insse.ro, accessed May 30, 2011

Statistical Models Applied in


Quantitative Economic
Analysis
Senior Lecturer Elena BUGUDUI, Ph.D.
Artifex University of Bucharest
Abstract
The economic phenomena, most often, develop onto nonlinear paths.
Often, the simplicity of the linear model leads us to use of it in statistical
applications, although a linear evolution is more appropriate. There are
models none linear for variables but linear in report with the parameters
that are to be estimated, but models that cannot be approached through
Least Squares. An example of linearization of an economical phenomenon
with non-linear evolution is the Cobb-Douglas function
Key words: regression, parameters estimation, economic variables,
econometric model, nonlinear function
Many times, the dependencies between two economic variables are
not defined directly through linear function, but through nonlinear functions.
From them, if possible, to estimate parameters, it use a series of elementary
changes that can lead to a linear model.
To estimate parameters is made to one of the following methods:
I. Is estimated the parameters by the method of least squares. The
example in this case is the method used to estimate the hyperbolic model
parameters.
II. By different transformations, the nonlinear function is linearized
and then, the parameters are estimated by the method of least squares. The
example is the semi-logarithmic model or logarithmic model.
III. Determination of parameters by numerical methods. For
example, is the case of the logistic model.
A model used in economics is Multiplicative Model.
Multiplicative model defined by exogenous variables X1, X2,,
Xk, is represented by:


y t x1t1 x 2t2 ...x ktk e t ,
[1]
Where t it is a residual variable that has a normal distribution of zero
mean zero and variance.
Multiplicative model [1] is linearized by logarithmic manner:

34

Elena Bugudui

ln y t ln 1 ln x1t 2 ln x 2t ... k ln x kt t
0 1 z1t 2 z 2t ... k z kt t .

The best known model is represented by the Cobb-Douglas function:


Yt AK t Lt e t .
[2]
where, Yt production
Kt fixed capital
Lt human capital
When the production function incorporates technical progress, then
this is defined by the relation:
3
Yt AK t Lt e mt t .
Those two parameters , provide important information on the
characteristics of the production process. So, those two parameters are
partial elasticity in relation to each factor of production process:
i) is the partial elasticity in relation to fixed capital
eK

Yt K t
;
K t Yt

ii)
capital
eL

is the partial elasticity of production in relation to human

Yt Lt
;
Lt Yt

iii)

sum is the elasticity of scale.

e eL eK ;

To estimate the model parameters [2] is used one of the following


strategies:
The nonlinear function is linearized [2] by logarithmic manner.
From this transformation is obtained the triple logarithmic model
ln Yt ln A ln K t ln Lt t .
[4]
Those three parameters of regression model [4] will be estimated using
the method of least squares.
It will use the representation of Cobb - Douglas production function
[2] by a trans-log function:
ln Yt 0 1 ln K t 1 ln Lt

2 (ln K t ) 2 2 (ln Lt ) 2 1 ln K t ln Lt

[5]

In fact [5] Taylor series function [4] is in the point (1,1). As an


example, to compare the two methods we estimate the parameters of Cobb Douglas function that data in the table below are known for the three
variables, taking into account a number of 25 companies.

Statistical Models Applied in Quantitative Economic Analysis

35

For the two methods were obtained the following results:


2
ln Yt 1.631 0.3222 ln K t 0.2766 ln Lt R 0.89.
0.3211

0.6142

0.1486

The value of statistics F = 22.19 sows that the model adjusts well
enough range of values for endogenous variable. Note that production
function is decreasing scale yield.
Where it is included the technical progress, after the estimation of the
parameters by (MCMMP) was obtained the following model:
ln Yt 1.377 0.623 ln K t 0.0415 ln Lt 0.0023 t R 2 0.84.
0.778

0.213

0.1607

0.0074

ln Yt 1.70 2.388 ln K t 2.86 ln Lt


5.65

2.36

3.50

0.01(ln K t ) 0.52(ln Lt ) 2 0.6823 ln K t ln Lt


2

0.38

0.55

0.79

R 2 0.82.

Following the estimations obtained for the parameters corresponding


for exogenous variables is noted that the production function is decreasing
scale yield ( 1 ). So, the economy composed by the 25 companies is
inefficient. Moreover, the increase of these two factors by one unit lead to
an increase by 0.5 units of the production.
Selective bibliography
Anghel M. G., Deatcu C. (2009) - Statistical and econometrical models
used in the analysis the portfolios, Metalurgia international, vol XIV,
ISSN 1582-2214.
Andrei T., Bourbonnais R.. (2008) Econometrics, Economica Publishing
House, Bucharest.
Anghelache C. (2008) - Interconnections between the external balance
indicators and the macroeconomic outcomes aggregates, Metalurgia
International Issue 2/2008 Special Issue, ISSN 1582-2214, pp. 168-171,
Category A (ISI)
Anghelache C. (2009) - Statistical possibilities for the analysis of
migration, Metalurgia International Vol. XIV (2009), 14th Special Issue,
F.M.R. Scientific, quoted in the international databases SCOPUS,
EBSCO, THOMSON SCIENTIFIC MASTER JOURNAL LIST, Sci
Search, pp. 155-156, ISSN 1582-2214, category ISI.

European Financial Markets


in the Context of the
Financial Crisis
13

Professor Gabriela ANGHELACHE, Ph.D.


Academy of Economic Studies, Bucharest
Sanda NAN, Ph.D. Student
Lucian Blaga University, Sibiu
Abstract
Three models of financial supervision are practiced in Europe: a
three pillar model - banking, insurance and securities, a two pillar model prudential v. conduct of business and an integrated model - all types of
supervision under one roof. Given the financial crisis situation, the
European Union has supported the necessity of developing measures for
stabilizing, supervising and strengthening the financial sector.
Key words: supervision approach, Level 3 Committees, European
Securities and Markets Authority, macro-prudential supervision, microprudential supervision
Objectives of the surveillance in the context of the financial crisis
Regulation of financial markets in the European Union member
states starts from the intention to assure a unique market in the area of
financial services, a market that would function according to joint and
unitary rules. In this context, it is important that the market would function
in compliance with certain objectives and requirements and with the mode
in which these requirements will affect the operation manner of the financial
markets.
The regulations start with the premise that the effective and
transparent financial markets contribute to the formation of a unitary
European market. A single community market will be the guarantor of
economic growth, will sustain the creation of new work places, a better
allocation of capital and a reduction of operational costs for the financial
markets. The purpose of the unique market is to assure the presentation of
the information on companies in a correct, complete and timely manner,
with direct result on the increase of the investors trust in the improvement
13

This work was supported by CNCSIS UEFISCSU, project number PNII IDEI 18082008

European Financial Markets in the Context of

37

of financial assets and business performances evaluation. All these will be


concretized in better protection of the investors and in the increase of the
financial markets efficiency.
New objectives in the regulation and surveillance of financial
instruments markets:
Assurance of the trust of the investors present on the financial
instruments markets through the promotion of high standards of quality
regarding the transparency of information and the assurance of an
equivalent level of transparency in all the European financial markets;
- Offering various and competitive possibilities of placement
for investors, and also a level of information presentation and
an adequate protection of their requirements;
- Reduction of operational costs on the financial instruments
markets and the increase of access to capital. The cost of
access to capital for the investors should be acceptable,
without leading to supplementary requirements of reporting
for issuers. The issuers should benefit form the free
competition of the media operators and suppliers of
information in choosing the information channels;
- Assurance of investors access to information about issuers in
an organized form, at the level of the European Community,
to promote the integrity of the capital markets. Investors
from all member states din should have equal access to
information. This could be assured only if the member states
assure the compliance with a set of minimum standards of
quality regarding the transmission of information in the
European Community, in a quick an non-discriminating
manner, based on the content information;
- Avoiding the information management errors, that can
generate imbalances and can affect transparency, even to
opacity. These situations can jeopardize the operation of
financial markets, and can, at the same time, affect the usual
consumers and the small investors.
As regards the investors, the financial crisis emphasized major
deficiencies of the corporate governance in the financial institutions: the
activity of surveillance and control performed by the management board on
the leadership presented vulnerabilities, the risk management was weak, the
inadequate payment structures for directors and trades resulted in assuming
excessive risks on short term, and the shareholders of the financial
institution did not have any control on the risks assumed by the institution.

38

Gabriela Anghelache, Sanda Nan

The identification of these problems determined the European Commission


to initiate a public debate in order to increase the efficiency of the corporate
governance in the financial institution, which details possibilities of
approaching the following matters:
- Establishing rules regarding the competence of the
management boards of the financial institutions and their
modality of operation in order to improve the surveillance of
the personnel inside the superior leadership;
- Establishment a risk culture at all the levels of a financial
institution, to warrant the long-term support of the
institutional interests;
- Increase of the involvement of shareholders, financial
surveyors and external auditors in the matters regarding the
corporate governance;
- Modification of payment policies in companies in order to
discourage the assumption of excessive risks.
The effects of these deficiencies were visible in the context of the
crisis, but performing periodic controls on the governance systems could
contribute in the future to the prevention of crisis.
Approaches in the surveillance of financial markets
The financial turbulences manifested in the last years have tested the
regulations and surveillance authorities abilities to effectively respond to
the effects of the financial crisis. For some countries it was more and more
evident the need to revise and reformulate the structures that regulate and
survey the financial sector. The challenges presumed by the more efficient
surveillance of the financial sector have determined the shape, in time, of
different approaches.
The institutional approach is the approach through which the judicial
statute of the entity (for example: credit institution, investment firm or
insurance company) determines which authorities have attributions in the
surveillance of the activities, both from the perspective of security and
solidity of the entity, and of the conduct rules.
The functional approach is the one through which the surveillance is
determined by the services offered by the entity without taking into account
its judicial status. In this type of approach, each service provided has its
functional regulator.
The integrated approach is the approach through which a single
authority surveys both the security and solidity of the entity and the
regulation of the conduct rules for all sectors regarding the financial
services.

European Financial Markets in the Context of

39

The twin peaks approach is characterized by a separation of the


regulation and surveillance functions between two entities, one of which has
attribution to survey the security and solidity of the entities and one whose
attributions are the regulation and the survey of the conduct rules.
In the last years, finding an adequate formula for the regulation and
surveillance of financial activity generated a considerable interest across
Europe.
The Level 3 committees for the financial sectors
The European Commission has brought into the attention of the EU
member states the analysis of the European financial surveillance system
and, subsequently, has proposed a new architecture for the surveillance of
the financial markets. It has been ascertained that the various surveillancerelated national mandates make this aspect hard to unitary treatment, and the
cooperation between authorities, including the exchange of information,
proved to be ineffective.
The main objectives that have determined the existence of the Level
3 Committees (CESR, CEBS and CEIOPS) created in the context of the
Lamfalussy process were:
- Improvement of the coordination between national regulators
and surveyors;
- Assurance of consistent, correct and timely implementation
of the community law in the member states of the European
Union.
At European level there are two committees functioning for each of
the financial sectors: the Regulatory Committee and the Committee of
Supervisors. The Regulatory Committees are: for the securities markets
the European Securities Committee (ESC), for the banking sector European Banking Committee (EBC) and for the insurance and pensions
sector - European Insurance & Occupational Pensions Committee (EIOPC).
The surveillance committees are: for the securities sector - Committee of
European Securities Regulators (CESR), for the banking sector - Committee
of European Banking Supervisors (CEBS) and for the insurance and
pensions sector - Committee of European Insurance & Occupational
Pensions Supervisors (CEIOPS).
CESR, established in 2001, is the oldest level 3 committee. Its
attributions cover the securities market and the administration of
investments. The members of CESR are the presidents of the national
competent authorities with a member for each state member of the European
Union, Norway and Iceland.

40

Gabriela Anghelache, Sanda Nan

CEBS, established in 2003, covers the banking sector. It is


constituted of the high-level representatives of the banking surveillance
authorities and of the central bans in the member states of the European
Union, Norway and Iceland.
CEIOPS, established in 2003, covers the insurance and pensions
sector. It is constituted of the high-level representatives of insurance
surveillance authorities and occupational pensions in the member states of
the European Union, Norway and Iceland.
The three Level 3 Committees develop an intense activity, but their
competencies are limited, which explains the lack of the effective
contribution in the management of the financial crisis too.14 For example,
the three committees could not take joint decisions in the problem of
monetary funds or the problem of selling operations in absentia.
The new surveillance architecture at the European level
The European Commission sustained the need for the development
of measures destined to stability, surveillance and consolidation of the
transparency of the financial sector.
The measures taken for the recovery of the capital markets following
the impact of the financial crisis, such as: the temporary suspension of sales
in absentia non-covered, monitor of the impact of recent events from the
market on the investment funds, protection of investors, monitor of the
application of accounting standard and function of the post-transaction
infrastructures to assure the finalization of the transactions during the period
of financial instability were completed by the proposals to modify the legal
framework at European level. An initial action taken by the European
Commission since October 2008 was to designate a workgroup formed of
eight high individuals at European level, led by Jacques de Larosire, whose
objective consisted in the ellaboration of a set of proposals for the
reinforcement of surveillance arrangements within all financial sectors, with
the scope of establishing a more effective, integrated and sustainable
European surveillance system.
The surveillance problems outlined by the Larosire Report proven
to be: the lack of an adequate macro-prudential surveillance, the existence of
ineffective prevention mechanisms, the lack of cooperation between the
surveillance authorities, the absence of the consistent surveillance powers in
the member countries, the lack of procedures for effective enforcement of
the surveillance authorities decisions.15
14

The High-level Group on Financial Supervision in the EU chaired by Jacques de


Larosire, Report, Brussels, 2009, p.41

The proposals for modification of the surveillance architecture at


European level assume:
- The surveillance attributions at macro-prudential level to be
given to ECB;
- The creation of a new committee, named European Systemic
Risk Board (ESRB) to review the macro-economic
conditions and the prudential requirements;
- The creation of a new system: the European System of
Financial Supervisors (ESFS) formed of national surveillance
authorities that continue to be responsible of the surveillance
at the micro-prudential level (current surveillance);
- The replacement of the Level 3 Committees with three new
European authorities that are to coordinate the application of
the surveillance standards at European level.
As it can be seen from the schema presented below, the new
surveillance architecture at European level is structured in respect to the
attributions regarding the surveillance at macro-prudential and microprudential levels.

The legal package regarding the new surveillance was elaborated by


the European Commission on the base of the Larosire Report, included in
the European Commission communicate, published in May 27th, 2009. It
15

International Centre for Financial Regulation, The proposed EU, US and International
Supervisory Architecture, 2009

was forwarded to the European Parliament, in the co-decision process, by


the EU Council, and includes three proposals for regulations regarding the
European System for Financial Surveyors (ESFS) that aims the
establishment and function of the new European authorities: for the banking
activity - European Banking Authority (EBA), for securities and markets European Securities & Markets Authority (ESMA) and for insurance and
private pensions - European Insurance & Occupational Pensions Authority
(EIOPA).
The new surveillance architecture envisions the creation of an
European System for Financial Surveyors, with attributions in microprudential surveillance, constituted of a network of national surveillance
authorities in close cooperation with the new European surveillance
authorities: EBA, ESMA and EIOPA.
For the three authorities, a series of objectives was proposed, such
as:
- Takeover of the Level 3 Committee attributes, that function
at community level;
- Elaboration of technical standards, mandatory for the
national surveillance authorities, and monitoring their unitary
implementation at community level;
- Assurance of mediation between the national authorities and
issue of mandatory decisions for solving the conflicts
between them;
- Monitor of the compliance with the community legislative
provisions by the surveillance authorities at community level
and the financial institutions;
- Surveillance of some pan-European entities (for example: the
rating agencies);
- Collection of information with micro-prudential character;
- Coordination in emergency situations.
All the efforts were taken, so that EBA, ESMA and EIOPA will
become operational from January 1st 2011. During this period, the national
authorities finish the establishment of measures that will assure the proper
cooperation with the corresponding authorities at community level and with
the other authorities at the level of the EU member states.
ESMA will have a statute of authority that will be established and
will function on the basis of a regulation of the European Union whose
provisions are mandatory for all member states. According to the
regulations, the activity of the authority is coordinated by a surveillance
board and a management board.

The surveillance board of ESMA is formed of: the President of


ESMA (without right to vote), managers of competent authorities form each
member state of EU, a representative form the Commission (without right to
vote), a representative of the European Council against risk CERS
(without right to vote), and a representative for each one of the European
surveillance activities EBA and EIOPA (without right to vote). The members
of the ESMA surveillance board meet personally at least twice a year. The
mandate of the members is two years and a half.
The management board is formed of the president of ESMA and
other six members of the surveillance board with the right to vote. The
management board meets at least five times a year and the mandates are
attributed by rotation. The chief executive officer of ESMA and a
representative of the commission participate, without right to vote, at the
sessions of the management board. ESMA is financing from the mandatory
contributions of the national competent authorities (60%), a subvention on
behalf of the European Union provisioned in the general budget of EU
(40%), other tariffs paid in cased described in the law (it is appreciated that
these sums will not be significant). There is a budget projection for the first
five years of functioning. The amount of contributions for the competent
authorities is established according to the percentage of vote included in a
Protocol which is annex to the Treaty of the European Union.
Recently, the European Commission has decided to confer to ESMA
the exclusive competency in surveying the rating agencies registered in the
European Union and the European subsidiaries of the agencies from nonmember states.16
Conclusions
In an European plan, the financial crisis determined the start of an
intense process of reformation for the central institution and reorganization
of the financial markets in the conditions of reestablishment of the new
principles meant to assure a prudential business environment but to ensure
the development of competition in the sector of integrated financial services.
So, the European Commission took a series of decisions regarding the
surveillance of the financial markets, passing to an approach based on two
surveillance system, one of which would perform the surveillance at macroprudential level and the second at micro-prudential level.
Selective bibliography
16

Michel Barnier Commisary for internal market and services, Press releases, Bruxelles,
June 2nd 2010

Eddy Wymeersch (2006) "The Structure of Financial Supervision in


Europe. About single, twin peaks and multiple financial supervisors",
Working Paper, Ghent University - Financial Law Institute, Belgium
Eddy Wymeersch (2005) "The Futures of Regulation and Supervision in
Europe", Working Paper, Ghent University - Financial Law Institute,
Belgium
International Centre for Financial Regulation (2009) "The proposed EU,
US and International Supervisory Architecture", The High-level Group on
Financial Supervision in the EU chaired by Jacques de Larosire, Report,
Brussels, 2009

Decline and Useless


Sufferance of the Population
Professor Constantin ANGHELACHE, Ph.D.
Aurel ASMARANDEI, Ph.D. Candidate
Academy of Economic Studies, Bucharest
Ovidiu POCAN, Ph.D.
BancPost Specialist
Senior lecturer Anca Sorina POPESCU CRUCERU, Ph.D.
Senior lecturer Virginia CUCU, Ph.D.
Artifex University of Bucharest
Abstract
After 1990 it has been hoped that the Romanian economy will
achieve in little time the specific characteristics of the capitalist economies
in the Western European countries. This did not happened even after twenty
years of, many times useless, sacrifice of the population.
Key words: decline, suffering, transition, economy, inheritance,
reserve
The main characteristic of the Romanian economy, as it was
inherited in 1990, was that of over-centralization (planning, command and
control). The Romanian economy manifested during the period 1950-1990
an extensive evolution, being over-dimensioned, energy-intensive and in
many segments had relatively weak technical and technological endowment.
Until 1990 our economy had a structure predominantly based on the market
of raw materials and selling market of CAER and mainly that of the former
USSR respectively.
Despite the fact that extremely great efforts were made, the
allocation for development accounting for more than a third of the national
income, there was a continuous decrease of the percentage of the national
income in the social product, meaning that each unit of national income was
obtained with higher and higher expenses. At December, 31st 1989 the
currency reserves of Romania were of 1,8 billions of USD and the monetary
resources raised well above 900 billions of lei. So it can be said that there
was a good premise for launching the Romanian economy in a transition
process towards modern market capitalist economy. The way of evolution of
the Romanian economy after 1990 was exactly the contrary of what the
society expected.

46

Constantin Anghelache, Aurel Asmarandei, Ovidiu Pocan

More serious, an objective analyses of the tendencies that manifest


today in the Romanian economy proves that the way it is engaged ad lead
on does not go towards the "civilized Europe of the development" but
towards the "third world of underdevelopment and poverty".
We are inside the most profound and serious economic crisis that
Romania known since the crisis of 19291933.
The end of this year records that the downfall of the industrial
production cannot been stopped, this representing a new decrease of more
than 8% against the previous year.
The Gross Internal Product permanently diminishes ad this trend
deepens.
In agriculture, there is a system crisis, of resources and means, the
indicators regarding the cultivated surfaces, the production of cereals, as
well as the effectives of animals reaching one of the lowest values in the last
ten years.
In the sector of small and medium enterprises, that should represent
the "backbone" of any modern economy, it can be observed a significant
process of involution: more than 30% of the SMEs are in state of
bankruptcy and 85% of the remaining ones have dramatically reduced their
activity. The incomes at the state budget originating from the SME sector
decreased in the last two years with more than 55% and the investments in
this sector diminished with 60%. At the end of the previous year, a negative
record of unemployment was ascertained, the number of unemployed
persons going over 1,6 millions, affecting approximately 11% of the active
population of the country.
The unemployment ratio of young people with ages between 15-24
years is 2-3 times greater that the average unemployment ratio.
The foreign investments in Romania, as an expression of the lack of
confidence in the foreign capital and of the unfavorable economic
environment reached at the end of 1999 the value of 200 millions of USD,
representing only 70% of the foreign investments made in Romania in 1998
and only 30% of the foreign investments in Romania at the level of 1990.
The year 1999 is the weakest after 1990 from the point of view of the
foreign investments. Romania still experiences an excessive inflation, in
report with the evolutions in foreign countries where this process was
tempered in the last years. In spite of the excessive optimistic forecasts,
expressed with high superficiality in the beginning of 1999, when the rate of
inflation was forecasted for 25%, it had been reached, at the end of
previous year, following successive waves of price rises, an inflation of
around 50%.

Decline and Useless Sufferance of the Population

47

Serious is also the fact that a high rate of inflation determines a high
level of interests, level that in 1999, did not go in average, below 60 65%,
that cannot, in no situation, an effective process of economic revival.
The suffocating fiscal regime, the fragility of the banking system, the
precarious capital markets, the legal instability and the toleration of the
corruption also were other reasons that permanently deepened the economic
crisis. The counter-performances recorded by the Romanian economy in the
last ten years put an impact on the living standard of the population. After
1990 the living standard of the population had a continuous decrease, so
during the 1996 1999 period it suffered a real downfall. In 1999 the
average salary per economy and the pensions decreased in real terms with
more than 20% against 1996.
The prices rise with almost 100% in 1997, with 50% in 1998 and
two-thirds of the country population lives under the limit of poverty at the
end of 1999.
Since three consecutive years the consumption of the population
decreases dramatically, following the diminishing of incomes. The level of
consumption of food, non-food goods and services recorded at the end of
the last year a decrease by 25% against 1996 and by 50% against 1990.
The economic decline, the inflation and the fall of the general living
standard have determined the expansion and aggravation of poverty. The
number of paupers reached almost 7 millions of people, of which almost 1,5
millions are retired.
Maybe a most serious and alarming problem is represented by the
demographic decline, as a natural consequence of the economic decline.
And possibly the gravest fact is that the commercial balance is
seriously deteriorating, while the degree of foreign debt rises, going
currently over 9 billions of USD. The public external debt represents more
than 5,6% of the GIP. In the same time, the analyses show us that the budget
deficit rises exponentially following the interests engaged by the public
debt. The sums that have been paid from the budget with this purpose
surpassed well the budgetary income pre-designed at the beginning of 1999.
The prolonged economic decline, the chronic long-term unemployment, the
dis-articulations of the social and economic reforms, the bureaucracy and
corruption alter the economic and social environment, favoring the
development of underground economy, even the transfer of some economic
activities in the sphere of unofficial economy. Some estimations of
underground economy are confined within extremely wide limitations,
reaching around 40% of the GIP.

48

Constantin Anghelache, Aurel Asmarandei, Ovidiu Pocan

Even if we wished an efficient modern capitalist market economy,


through confusions, delays and errors in taking some economic and political
decisions, in a greater or smaller proportion by the government teams that
managed Romania after 1990, "we managed" currently, to have an economic
system that is neither socialist (command), but neither capitalist (free
market).
It is ascertained, unfortunately, that in 1999 it has been continued the
tendency towards a type of non-temporal economic-financial organization
that is in contrast with the evolution specific to the global economy of the
new millennium.
The Romanian economy losses more and more elements of
compatibility with the economy of the member countries of the European
Union, becoming a marginalized area of the integrating global economy
flows, being at the border of the centers of propagation for progress and
civilization elements.
The accentuation of economic gaps between Romania and its
neighbors and of the disparities between different historical regions of the
country creates the real danger of disintegration of the national economic
system, through the centrifugation of some regions or areas towards the new
developed economies of the neighboring areas.
After 1990 there could not be imposed a financial discipline in the
sector of public enterprises and the key points of the financial sector have
not been fully dealt with. The disappointing rhythm of the economic and
structural reform leads to the quick deterioration of the foreign payments
balance, that creates problems in financing the balance of payments and
constantly endangers the macroeconomic stability.
"12" reasons of the economic and social crisis
Based on the complex valuation of the analyses made in the last two
years by the Chamber of Commerce and Industry of Romania, the
Association of the Romanian Businessmen, the Center for Politic studies
and comparative analysis, the National Council of Small and Medium
Enterprises and as well the data provided by the specialists of the National
Economic Council of the Alliance for Romania from 22 departments from
all the areas of the country, there can be synthesized the main causes that led
the Romanian economy, after "ten years of transition" in an impasse:
a) the lack of a proper economic model of development for
Romania, clearly and precisely structured on the internal real capacities and
resources, model that would define in economic plan that would define in an
economic plan the national economic interest materialized by the immediate
stop of the impoverishment process of the population and the increase of the

Decline and Useless Sufferance of the Population

49

general level of welfare, in the context of our purpose of integration in the


western economic structures and of the phenomenon of economic
globalization and development of the informational society.
b) the lack of an economic long-term strategy, with the precise
definition of the primary development directions for Romania, that would
take into consideration the comparative advantages of the Romanian
economy and a series of parameters related to resources, costs and the time
necessary to achieve a competitive level.
c) rigidity and lack of creativity of the government economic
policies, that, especially in the last year, were limited to the strict adoption
of programs and exigencies of the international financial institutions, even
then it was evident that they do not correspond to the particularities of the
Romanian economy and to the interest of our national economic
development.
d) the persistence of an economic environment that is hostile
towards economic revival, to investments and business in general,
characterized by a suffocating fiscal regime, excessive inflation high
interests, the fragility of the banking system, complicate laws, bureaucracy
and corruption.
e) the lack of coherent economic legislation, simple and stable, that
would give trust to the Romanian and foreign investors and would
determine the increase of the volume of foreign investments, the
concentration of the indigenous capital, and the allurement of the financial
resources of the population in productive activities with the purpose of
forming financial resources not bearing the burden of interest and reducing
the need of external financing based on credits.
f) the failure of the policy of reorganization and privatization of the
national economy that has "managed" even after ten years to maintain alive
the great non-performing industrial units and the lack of solving the regime
of property and retrocede the goods abusively confiscated by the communist
regime.
g) neglecting the processes of modernization, re-tech and
information technology endowment specific to the actual evolution of the
global economy with which we become less and less compatible.
h) a private sector that is many times less effective than the public
one following the adoption of some laws, norms and original regulations
that have not been proper with the Romanian economic realities.
i) the non-coherence in governance following the excessive
politicization of the economy, administration, education etc. and the

50

Constantin Anghelache, Aurel Asmarandei, Ovidiu Pocan

promotion of economic amateurs in leadership functions at government


level.
j) poor management of the existing budgetary resources
characterized by an useless dispersion and inefficient use of resources, and
also by the inexistence of a clear system of priorities regarding the budget
expenses.
k) the lack of a stage-based and real program of reduction of
administrative expenses and resize of the budget expenses, aiming towards
the real decrease of the budget deficit.
l) the lack of a program for modern active effective social security
that would attenuate the social shock of some necessary measures of
economic reformation.
Selective bibliography
Anghelache, C. (2009) Romania 2009. Economical status in deep crisis,
Economica Publishing House, Bucharest
Anghelache C., Anghelache G.V.(2009) Some aspects concerning the
stochastic computation in the economic Analysis, Metalurgia
International Vol. XIV (2009), nr. 9 Special Issue, F.M.R. Scientific,
quoted in the databases SCOPUS, EBSCO, THOMSON SCIENTIFIC
MASTER JOURNAL LIST, Sci Search, pp. 80-85, ISSN 1582-2214,
category ISI.
Anghelache C. (2009) Models and methods used in the analysis of the
economical crisis, 57th Conference Statistics past, present and
future, ISBN 978-90-73592-29-2, Durban 2009, ISI article.
Anghelache C. (2009) Models of economic forecast, 57th Conference
Statistics past, present and future, ISBN 978-90-73592-29-2, Durban
2009, ISI article.

Methods and Models of


Managing Intangible Assets
Macroeconomic
Alexandru IOANCEA, Ph.D. Candidate
Academy of Economic Studies, Bucharest
Abstract
Performance, innovation, evaluation and reputation represent key
words in today's business system. Building a factory from an integrated
system makes all necessary operations are no longer a role model. It
appreciated that all you have to do is to form a core of well-qualified
employees and knowledge-oriented, have strong relationships with business
partners, consistently invest in a telecommunications system and process
performance, to focus on finding permanent new solutions for your
customers, look for places and niches in which to use your knowledge and
to continuously innovate products and services.This is the definition of a ,,
capitalist intangible ".
Key words: administration, quantification, intangible asset,
innovation patent.
The objective of the article produced, was to improve existing
methods for quantifying the value of intangible assets in the economic
entity. It was considered that the conditions under which it will examine the
value of intangible assets of a company, the next step, that of the total value
of these assets at the macroeconomic level, it is easier to achieve.
Knowledge and quantification of intangible assets within a company is very
important for any manager, CEO or investor, because they represent assets
with the greatest potential to achieve the expected profit. Performance,
innovation and reputation are key elements in the business system. To be
successful in a competitive environment-oriented employees are required
knowledge and strong relationships with business partners, a
telecommunications and processing performance, constant innovation
activity. Stock markets have started to consider intangible assets, even those
developing computational models between intangible capital and stock. The
first models: Hall (2001), McGrattan (2000) and Prescott (2000) proved that
there is a close link between components of intangible capital value (the
value of the company) and its quotation on the stock exchange. Aspect is
more evident today than when stock capitalization companies often ahead of

52

Alexandru Ioancea

the real value of assets. A clear trend is that much of corporate market value
in excess of the average declared value increased from 40% in the early '80s
to more than 80% in the late '90s. Development of capital markets in the
new millennium has not significantly changed the overall picture of the late
'90s, but attracted more attention on the importance of intangible asset
management and intellectual capital. Due to the nature of each company is
impossible to achieve a unique model to quantify the value of such
intangible assets. There is no generally accepted theoretical model to
quantify even intellectual capital of an undertaking, but many methods and
evaluation techniques. Have created custom models even for companies that
are part of the same domain, for example in the industry. It is known that the
most common methods are divided into two categories: technical analysis
methods (based on market capitalization, return on assets, etc..) And
methods based on the scores (Balanced Score Card, intangible Asset
Monitor, IC Index, etc..).The following are the two models to quantify the
value of intangible assets, one from each of the two categories found. The
two original methods bring added value to both the new methodology used,
and especially the superior results of existing methods. The two methods
have a common core are calculated by different methods in application to be
customized for each company, taking account of stock exchange listed
company where the business activity, etc..
Common starting point is the method,, invisible balance sheet "that
determine the value of intellectual capital as the difference between market
value and net assets of the company accountant, disproportion reflects the
value of all intangible assets invisible, for example those registered in the
balance sheet. Formula:
CI = VPC Anc
Where: - IC - intellectual capital
- VPC-market value of the company generally calculated by market
capitalization;
- ANC - accounting net assets;
It is estimated that the value of intangible assets is in this
difference, but that does not fully explain. General model from which the
two proposed methods:
VAI = k*(CP - AT)
Where: - VAI - the value of intangible assets;
- CP - market capitalization;
- TA - total assets;
- K - weighting factor - the relative size of structure that shows the extent to
which the difference is explained by the value of intangible assets.

Methods and Models of Managing Intangible

53

Coefficient k is different for each of the two proposed methods and


even within the same method for different companies.
The first method is based on a derivation of the existing methods
for measuring intangibles for companies listed on the stock exchange. It
exemplifies the values of companies included in BetC stock index. The
method is based on a multiple regression for panel data to determine the
value of intangible assets. We have a set of variables for which values were
recorded over a period of four years (2007-2010). Variables recorded:
intangible assets, total assets minus current liabilities, total equity, net
turnover, gross profit or loss (a), market capitalization, the average number
of employees. In terms of market capitalization, taking into account the
number of shares that change frequently, and for the annual value of market
capitalization, the model used formula is used:
CB = NA * PI
Where: CB - market capitalization;
NA - number of shares;
PI - the closing price (the day ending the financial year).
The second method is derived based on the scores and determine
the intangible assets in a company, using the scores for different variables
recorded: number of news related to that company, senior manager etc.. The
value of intangible assets was determined as a percentage (based on scores)
of the difference between market value and asset value of the company.
The method is exemplified only two companies listed on Bucharest
Stock Exchange: Petrom and Azomures. These companies were chosen for
their high liquidity, which facilitates obtaining values for the following
variables needed to calculate the share of "k":
- CEO - name, age, previous experience
- The activity of the company (section, etc.).
- Number of employees divided by activity;
- Number of articles / year per company (online news portal was
used www.hotnews.ro);
- Number teambuilding/employee/year;
- Capital increases.
Methods approach the CEO in a company's intangible asset is
perhaps the greatest influence on investors in the firm. Manager is
determined to score the relative size of the structure. A score of zero
represents no asset, resulting in multiplier effects in the total absence of
intangible assets. A maximum score equal to one unit is a completely
intangible asset in terms of general manager.
The proposed formula for determining the score:

54

Alexandru Ioancea
k manager p * k v * k exp

where: p - an alternative to their previous position current position

p 1; increase

p 2; transfer

Kv size relative to quantify the length of the current position;


kexp- to quantify the relative size of experience.
P - an indicator of correction which gives greater importance to the
company manager score, if the transfer came from a similar position in a
company in the same field, as it brings with it and "know-how" - the
necessary.
Empirically, it was found that the maximum age is 20 years CEO
and variable divided into groups:
Age score values for the general manager
Age groups in the current position
Score kv
(years)
0-1
0,2
1-4
0,4
4-6
0,6
6-10
0,8
17
10 and over
1,0
Score for experience was obtained as a sum of acquired skills, as
calculated by the formula:
3

kexp =

apt
i 1

10
Skills acquired:
i = 1 - Ph.D. in the field practicing, if so apt1 = 3 and 0 otherwise;
i = 2 - participated in at least one acquisition in the range specified, if so apt2
= 2 and 0 otherwise;
i = 3 - holds shares in the company he runs, if so apt3 = 5 and 0 otherwise;
10 managers of companies listed on Bucharest Stock Exchange following
data were recorded:

17

The lower limit is included within.

Methods and Models of Managing Intangible

55

The values obtained for the three variables for 10 managers


General
Transfer or
Manager
increase
Age
Experience
1
A
10
0,2
2
T
5
0,8
3
A
3
0,7
4
A
1
0,5
5
A
1
0,3
6
T
3
0,7
7
T
4
0,7
8
T
5
0,8
9
A
3
0,8
10
A
12
0,2
Following transformation of variables values recorded scores were
obtained values in the table below:
Score managers
Experience Transfer
Age
Manager scor
0,2
1
1,0
0,20
0,8
2
0,6
0,96
0,7
1
0,4
0,28
0,5
1
0,2
0,10
0,3
1
0,2
0,06
0,7
2
0,4
0,56
0,7
2
0,4
0,56
0,8
2
0,6
0,96
0,8
1
0,4
0,32
0,2
1
1,0
0,20
Overall scores were calculated for each manager, by multiplying the
individual scores obtained for each of the three variables in each company.
That managers with the greatest influence on the value of intangible assets
of companies are the 2 and 8, as general manager's score was 0.96.
If a company is analyzed in terms of results and assets which are
compared with companies of the same type, there are some questions: How
is it that a company has limited resources to achieve significant results?
What is the secret recipe used by this company?. Many specialists over the
years have tried to answer the challenge. Americans were the first to have
found an answer, identifying those impalpable physically active, but which

56

Alexandru Ioancea

give added value, competitive advantage to companies, business, products


or services. Distribution of companies by overall score obtained by the
general manager is suggestive of the form:
Distribution of managers by score

***
The article elaborated and presented the progress made in economic
research on the identification and evaluation of intangible assets knowing
that the macro-economic research is pioneering in Romania. Create an
intangible asset valuation methodologies and development of computer
programs are expected to lead, on one hand the establishment of a real size
of the property as a trader, and on the other companies will know what is the
advantage of having the value these intangible assets, the ability to generate
profit. Note that in Romania, the main users of financial statements and tax
accounting creditors, unlike the Anglo-Saxon, in which financial reports are
addressed, in particular, stock market investors. From this perspective, one
can understand why the emphasis in financial reporting is on the tangible
assets. Restrictive rules on accounting recognition and measurement of
intangible assets and the identification and measurement of assets that
determine the difference between net book value and market value involve
additional costs. Many of the solutions proposed to solve the intangible
assets is based on providing more information about intangible assets in the
annual report. Analyzed companies comply OMFP no. 3055/2009, and the
National Commission of Securities Regulation and presented information
strictly required tax accounting regulations and legislation, without insisting
on the intangible business. In reports, financial ratios are calculated by
accountants traditional preference results are interpreted from their
perspective only.

Methods and Models of Managing Intangible

57

Conclusions
It was found that Romanian companies are characterized by a low
degree of dissemination of information on intangible assets. Differences
between market value and the book can be explained due to assets not
recorded in the accounts, but from extra financial factors that stimulate
financial investor confidence. These aspects are captured in a greater or
lesser extent according to reports of the National Securities Commission,
but are not accounted for or disclosed in the notes. In fact, it's all about
prudence, capacity assessment and analysis .... Why not, the interests that
control the evaluation.
Selective bibliography
Sutherland, A.G., Stern, S. (2007) - "Measuring and Rewarding Asset
Manager Performance" October;
Ante P. (1988) "3rd World Congress in Hamilton";
Lerro, A., Carlucci, D., Schiuma, G. (2005) - "Intellectual Capital Index
Relationships between Intellectual Capital and Value Creation Capability
within Italian Regions";
Banacu, C.S. (2005) - "Active necorporale, proprietate intelectual: teoria
i practica evaluarii" Tribuna Economica, 2005;
Bontis, N. (2002) - "World Congress of Intellectual Capital Readings";
Boston: Elsevier Butterworth Heinemann KMCI Press.
Hao, J.X., Manole, V., van Ark, B. (2008) - "Intangible Capital and Growth
an International Comparison", November;
Hand, J.R. M., Lev , B. (2003) - "Intangible assets: values, measures, and
risks" Oxford University Press.

Management and Types of


Managers
Professor Mircea UDRESCU, Ph.D.
Professor Constantin CODERIE, Ph.D.
Senior lecturer Dan NASTASE, Ph.D.
Artifex University of Bucharest
Abstract
Results are the reflection of managerial activity. It is in this area that
top (senior) management is involved, as well as a host of other managers,
people who lead other people or structures involved in achieving the
general objectives of the company. From a hierarchical and organizational
perspective, we distinguish among first level managers, second level
managers, a.s.o.. From the point of view of the roles they play in attaining
the general company targets, we can differentiate among senior (top)
managers, operational (middle) managers and junior managers. Regardless
of the organizational level they are placed on, managers should be
characterized by the following three basic competences: establish objectives
(what should be done), manage resources (how it should be done) and
compare results to the forecast targets (how it was done).
Keywords: management, managers, managerial objectives,
managerial competences, structural organization, efficiency, efficacy,
results, performance.
Basic theoretical distinctions.
Recent economic literature offers a plethora of management
definitions. They all relate management to the act of leadership [1]. The
most insightful definitions of management connect this concept to that of
business administration. Thus, Peter Drucker considers that there is only
one valid definition of a business target and that is getting a customer.
Markets are not created by God, by nature or by economic forces; they are
created by business agents. The need they provide for might have appeared

Management and Types of Managers

59

before the customer was given the means to satisfy that need. As it often
happens with the need for food in times of hunger, this need may have been
dominant in the customers life in all his moments of consciousness. But it
used to be a theoretical need; it is only when business agents turn this
abstract need into actual demand that a customer or a market has been
created. [2]
Several years before Peter Drucker, W. Eduards Deminig maintained
that profit comes from customers that keep coming back, from those who
praise your products and services and bring their friends along. [3]. To this
end, one must eliminate waste and this requires three basic principles.
Firstly: things should be manufactured only as they are demanded at the
right time, not just in case. Secondly: every employee should become a
quality controller, in charge of correcting errors at the moment they occur.
Thirdly: a company should be regarded as a value-generating flow,
stretching from suppliers / providers to customers or clients, not as a range
of individual products and processes. [4]
From this perspective, the organization / company / firm does not
represent an end in itself, but the means, the instrument used to develop a
business.
Consequently,
company
management
(organizational
management) represents the general knowledge (know-how) about
management processes and relations used to ensure the best employment of
human, material and financial resources for successful business
administration. The manager is the person who performs leadership and
management tasks required by the specific aims, competences and duties of
the position occupied within the general development of the business
company.
Types of managers.
The process of managing a company / an organization / a firm is
concerned with four important factors:
a) the targets to be achieved (clearly knowing and defining the goals to
be reached, the results to be obtained and the way they are
prioritized);
b) the means to achieve these targets (knowing if the objectives can be
achieved in order to make the business profitable);
c) analyzing the actual result (determining if the result was indeed
achieved);
d) comparing the final result to the objectives and determining if the
work was done properly or not.

60

Mircea Udrescu, Constantin Coderie, Dan Nstase

However, current practice shows that many organizations,


companies, firms, etc do not observe these four stages of the managerial
process, which amounts to saying that they do not have a well-defined
strategy, a realistic plan, an economical administration of resources and a
well-conceived control system. It often happens that the business plan is not
well-defined, steps are not clearly projected, goals are over-estimated and
means are under-estimated.
In order to operate with these management processes, most firms,
companies, organizations, etc use rather simple management systems,
characterized by direct connections between leaders (managers) and agents.
Most small and medium-sized companies usually have a managerial chart as
described in Figure 1 below:

The basic management system (manager agent structure)


Most workshops, caterers, public and local organizations, schools,
etc function according to this managerial structure, in which the agents
are, as the case may be, chefs (cooks), waiters, mechanics, electricians,
construction workers, secretaries, assistants, accountants, teachers, etc.
To settle some of their legal contracts, some organizations may
outsource part of their services (such as security, accounting, etc). From a
managerial perspective, outsourcing is a way of completing the list of
agents.
As the managerial activity becomes increasingly complex, various
layers of management come between the top executives and the agents
(people performing the various activities). The basic managerial level,
which coordinates only direct agents (subordinates) may be called junior
management. The intermediary levels of management coming between the
senior (top) executives and the junior managers are called middle
management. Conventionally, the general manager (Chief Executive Officer
or CEO) and the next level executives make up the senior (or top)
management. Such a managerial structure is graphically presented in Figure
2. Senior (top) management is made up of a small number of executive
positions, normally including the general manager (or CEO) together with
the next level executives, who ensure the essential management functions:
planning, organization, motivation, control, coordination and evaluation.

Management and Types of Managers

61

The general manager (or CEO) is either the employer himself or


uniquely accountable to the employer(s) / board of directors. All his
decisions are mandatory for the entire personnel, which constitutes the
ordered group of subordinate agents. Managers placed on the lower levels
do their duties according to their empowerment (transfer of authority), but
the CEO still holds the main responsibility for meeting the targets of the
company or organization he is in charge of.

Organizational management according to hierarchical levels


L1 - General Manager (CEO); L1 + L2 Top management; L3 + L4
Operational (middle) management; L5 - Junior management
Middle management is typically made up of managers that organize,
plan, motivate, coordinate, control and evaluate the activity of managers
(executives) which in their turn direct other executive organizational
structures.
Unlike middle managers, junior executives are managers who
organize, plan, motivate, coordinate, control and evaluate the activity of
their subordinates according to the plans provided by their superiors. Their
subordinates are exclusively agents (not managers), such as accountants,
economists, sales people, workers, etc.

62

Mircea Udrescu, Constantin Coderie, Dan Nstase

The conventional terms of senior management, middle management


and junior management classify managers (executives) according to their
hierarchical level. In order for a company to function well and get positive
results, the general manager (CEO) must project a management structure
that makes the most of the managerial competences of the entire executive
staff, so that targets are completed with guaranteed efficacy and increased
efficiency.
Selective bibliography
Dearlove, D., Crainer, S. (2008) Guru in business, Editura Meteor
Press, Bucureti, pp. 73
Neagu, C.; Udrescu, M. (2008) - Managementul organizaiei, Editura
Tritonic, Bucureti, pp. 45-70
Ibidem, op. cit. pp. 64
Ibidem, op. cit. pp. 68

Investments in Constructions
and Production of Services
Professor Gabriela Victoria ANGHELACHE, Ph.D.
Professor Constantin ANGHELACHE, Ph.D.
Academy of Economic Studies, Bucharest
Professor Ion IARCA, Ph.D.
Petroleum Gas University of Ploieti
Adina Elena FETCU (STOICA), Ph.D. Student
Artifex University of Bucharest
Abstract
When analyzing the outcomes achieved by Romania in 2010, we find
out that on an overall basis, the investment recorded a decrease as against
the previous year, out of which the investment for equipments and
conveyance means recorded the biggest reduction.
From the point of view of their destination, the investment directed to
the industrial sector in 2010 meant mainly the replacement of the old
equipments, the increase of the production capacity, technologies
modernization, environment protection, labor protection and investments to
other sectors.
This means that through the imports the completion of the capital
goods has been achieved, insuring thus the addition, by capitalization, of the
companies assets.
Key words: constructions, dynamic, residential, works, equipment
We used to characterize the constructions as being the most dynamic
sector of the economy, a natural conclusion arising out of a thundering
evolution followed by a downfall started in January 2009 and maintained in
2010-2011. The analyzed data are pointing out evolutions of approximately
the same tendencies, in respect of both the works categories (new
constructions, capital repairs and current repairs), underlining the fact the
overall dynamics is outrun by the new constructions, the types of
constructions (residential buildings, non-residential, engineering
constructions) where, similar to the previous years, a single type of
constructions, i.e., residential buildings, is prevalently giving the production
dimension.

64

Constantin Anghelache, Gabriela Victoria Anghelache...

After comparison with January 2009, there is a slight decrease,


accentuated then in 2010-2011, as an effect of the economic-financial crisis.
The decrease we mentioned may be considered too as a result of the
settlements usually more difficult.
Indices of investments made in the
national economy in 2008-2011
Indicator
Investments - total

Out of total, on structure elements


- new constructions

- machineries (total)

- other expenses * )
P

Yrs.

In % against the corresponding period of the previous year

Qtr.I

Qtr.II

Qtr.III

Qtr.IV

2008
2009
2010
2011

134,3
102,7
72,0
97,01)

130,2
70,3
93,0
91,42)

123,2
69,4
82,9

102,3
60,1
94,7

2008
2009
2010
2011
2008
2009
2010
2011
2008
2009
2010

132,5
106,6
70,6
93,41)
134,7
95,0
69,9
97,71)
146,7
121,6
82,2

134,8
91,4
83,2
90,82)
123,9
46,7
103,1
92,92)
149,9
95,7
109,7

127,8
81,4
77,9

107,3
77,4
89,0

114,4
56,3
83,8

103,6
42,9
99,6

136,3
51,4
95,4

78,9
73,0
93,3

2011 103,11)
75,52)
* here are included expenses made for geological and drilling works,
planting grapevines, trees, forest, buying animals, acquisition of
households inventory objects treated as fixed assets, at the end of each
semester reported, 1) Revised data 2) Provisional data
Data source: National Institute of Statistics.
The trends are similar to the one recorded per total, for all the three
elements of the investment (new constructions works, equipments and
conveyance means and other expenses), noticing however that the
constructions works outrun always the trend recorded by the equipments
and conveyance means.
Investments made in the national economy
on structural elements in 2010

Investments in Constructions and Production of Services

65

Data source: National Institute of Statistics.


The investments made by the main structural elements, for the year
2010 comparatively with the year 2009, outline an increase of the weight of
the investments in construction works.
Indexes of construction works, on structural elements and construction
types (- raw series -)
Corresponding month from prev.
year = 100
2010
Indicator
Jan Mar Jun Sep Dec. 1)
Construction works total
89,5 76,6 96,9 88,0 99,0
Out of total, on structural
elements:
- new construction works
73,3 76,3 91,4 91,9 100,0
- capital repairs
71,1 65,8 133,9 95,3 127,5
- maintenance and current
repairs
183,7 86,6 95,8 74,9 84,4
Out of total, on construction
type:
- buildings
65,2 76,7 86,9 84,8 100,7
Of which:
- residential buildings
57,3 77,9 81,2 64,0 81,9
- non-residential buildings
72,5 75,6 92,8 102,8 114,0
- engineering
120,3 76,6 107,6 90,5 97,8
1)
Data re-computed according to CAEN Rev.2 and following the change
of the base year and weight system, P2)P Provisional data.
Data source: National Institute of Statistics.
After the increases recorded for the I semester 2010 as against the IV
quarter 2009, both as gross and adjusted series, the constructions works
marked a return in semester II 2010, as against the I quarter of the same
year, and especially against the first nine months of 2011.

66

Constantin Anghelache, Gabriela Victoria Anghelache...

The volume of constructions decreased during 2010 as against 2009,


as adjusted series as well, depending of the number of working days and
seasonality. This situation was also recorded in 2011, for the first nine
months.
Here to note the decrease during the IV quarter 2009, and then in
2009 and 2010, was recorded due to the decrease of both the private and
public funds.
During the II semester 2010 less authorizations for residential
buildings constructions have been released, as against the corresponding
semester of the previous year.
Evolution of construction works indexes, on types of constructions, in
the period September 2010 September 2011
- raw series, 2005=100 -

Data source: National Institute of Statistics.


The investment in the national economy decreased by almost 10
percent during the II quarter 2010 as comparatively with the II quarter 2009,
this diminishing being recorded after a more pronounced decrease during
the I quarter 2010, which counted for 72% only as against the corresponding
quarter of the year 2009. Thus, at the level of the first half 2011, the overall
investment recorded a decrease of about 20% (21.3%).
Investments made in the national economy on property forms and
structural elements in 2011

67

Investments in Constructions and Production of Services

Data source: National Institute of Statistics.


The biggest decrease of the semester has been recorded for the new
constructions works, by 21.4%, as well as by transport means and
equipments. This situation has been reflected also by certain shifting which
occurred as regards the investment structure by branches.
A significant decrease has been recorded mainly as to the other
branches of the national economy, excepting those shown by the following
two diagrams, which, by its dimension, has annihilated the increase, some of
them quite surprising, such as: construction branch, from a weight of 12.8%
in 2009 to 17.9% in 2010 (an increase of 5.1 pp); trade/services from 32.9%
to 36.7% (3.7 pp); agriculture from 4.3% to a weight of 5.5% in 2010 (+1.2
pp).
Dynamics and structure of the investment achieved in the frame of the
national economy in 2010
- in % as against the corresponding period of the previous year
Indicator
INVESTMENT
New constructions works
Equipments and conveyance means
Other expenses*)

Sem. I

Sem. II

Total

71,9
70,6
69,6
82,3

90,2
82,5
98,4
99,9

81,3
77,5
81,8
91,6

*)

including the expenses made for geological and drilling works,


vineyards , tress plantations, forestations cattle purchases,
acquisitions of household inventory objects of fixed nature etc.
Data source: National Institute of Statistics.
It is worth wise to note that, along with other branches which, as
mentioned above, have recorded a significant decrease of the investment
weight inn 2010 comparatively with 2009, a decrease of the investment
weight has been surprisingly recorded in industry as well. This branch held
a weight of 40.7% in 2009, which weight decreased in 2010 to 38.2%,
namely by 2.5 pp. The same rhythm was recorded in 2011 too.
2011
2010

68

Constantin Anghelache, Gabriela Victoria Anghelache...

Data source: National Institute of Statistics.


The industry continues to represent nowadays too one of the
important pillars supposed to sustain a certain recovery of the economy.
Production of services
Comparatively to the previous year (2008), during the period 20092011, the indices of the market services supplied to the population, as well
as the indices of the retail trade have recorded a decrease.
This decrease is generated by the domestic demand (an element of
the GDP utilization), which recorded an underlined decrease generated by
the income reduction.
Meantime, the services reached a weight of over 51% in the GDP,
out of which the retail trade only recorded a substantial increase.
The services contribution to the GDP achievement by the gross
added value achieved in the frame of this sector means a positive
development which, at this stage of the integration, means a lot for
Romania.
Out of the analysis of the structure of the carried out services
activities, we note the fact that the retail trade recorded diminished rhythm
of increase.
Although the activity of sales by correspondence and virtual shops
get developed and permanent, this type of trade recorded a decrease of 2.9%
as against the year 2009. The decrease continued in 2011.
The dynamics of the services carried out to the population has been
supported mainly by the activity of hotels and restaurants, which recorded
no increase.
Briefly, 2010 is a significant year as far as the production of services
is concerned, by the following major guide marks:
- The increase of the weight services hold as for the GDP
achievement ;
- The structural balancing of the services carried out to the
population;

Investments in Constructions and Production of Services

69

Differentiated decreases, for certain fields as already


mentioned, quite significant, of the production of services
spread on various zones, reflecting in fact the cynical effects
of the economic crisis;
- The employment of a large number of persons in activities of
carried out services, which tendency should mark a similar
evolution during the forthcoming period;
- Maintaining the quality of the services carried out to the
population;
- Diminishing of the hotel activity;
- Exceeding a weight of 51% of the contribution which the
production of services brings to the GDP achievement (for a
number of developed countries such as Sweden, Switzerland
etc., the carried out services contribute with over 70% to the
GDP achievement);
- There has been a development of the financial and banking
services as well as of capital market service, including thus a
series of employees.
Another aspect concerning the analysis in the field of the production
of services in our country is given by the volume of the turnover figure
achieved by the wholesale and retail trade of auto-vehicles, the retail trade
with fuel etc. As comparatively the year 2009 in 2010 this field of activity
recorded a significant decrease, continued in 2011.
Here we have another element which denotes a negative evolution of
the activity run in the field of the production of services in our country.
Generally speaking, the turnover figure decreased for all sectors of
activity, as a consequence of the alarming cut off of the population income.
As for the international tourism, in 2010 and the first nine months of
2011, the number of foreign visitors coming in Romania decreased as
comparatively to the previous year. Basically, the persons having friendship
or kinship connections in Romania kept on visiting them. In this respect, the
most numerous visits have been paid by citizen from Germany, United
States, Israel, France, Republic of Moldova as well as from other countries
where there is a significant number of Romanian natives.
During the year we are analyzing, the departures of the Romanian
visitors abroad decreased as comparatively with 2009. The negative rhythm
of departures has accentuated in 2011 (first nine months).
As it was to anticipate, we find out a decrease of the possibilities
which the persons from Romania are disposing of as to travel abroad,

70

Constantin Anghelache, Gabriela Victoria Anghelache...

although the provisions regarding the free circulation of persons within the
territory of other states of the community entered into force.
In 2010-2011, over 79.3% of the trips abroad have been achieved by
personal auto conveyance means, as tourism visits and trips abroad.
The volume indices of the trade turnover decreased, following the
general economic tendency.
The dynamics recorded over the year as far as retail is concerned
shows a down warding trend with a significant decrease as from in
November 2009.
However, the vehicles sales, with a constant trend up to the July
month, changes the trajectory marking decreases over the entire period left
for the year 2009, up to the end of the year 2010.
Selective bibliography
Anghelache, C. (2011) Romania 2011. Economical status in the crisis
masticator, Economica Publishing House, Bucharest
*** Romanian Satistical Yearbook, editions 2002, 2005, 2006, 2007, 2008,
2009, 2010
*** Statistical Bulletin no. 1-12/2002, 1-12/2003, 1-12/2004, 1-12/2005, 112/2006, 1-12/2007, 1-12/2008, 1-12/2009, 1-12/2010, 1-12/2011, edited
by the National Institute of Statistics
*** Industrial Statistical Bulletin no. 1-12/2002, 1-12/2003, 1-12/2004, 112/2005, 1-12/2006, 1-12/2007, 1-12/2008, 1-12/2009, 1-12/2010, 19/2011, edited by the National Institute of Statistics
*** Prices Statistical Bulletin no. 1-12/2002, 1-12/2003, 1-12/2004, 112/2005, 1-12/2006, 1-12/2007, 1-12/2008, 1-12/2009, 1-12/2010, 112/2011, edited by the National Institute of Statistics

Economia social

18

Prof.univ.dr. Dan CRUCERU


Asist. univ. Alina GHEORGHE
Universitatea Artifex din Bucureti
Abstract
The social economy is a valuable instrument in the context of todays
economical situation and evolution. Benefiting from an increasing
recognition and appreciation at European and global level, social economy
provides people with an alternative system to live and work within.
Key words: social, economy, co-operative, process, foundation
Economia social a beneficiat deja de o recunoatere oficial la
nivelul Uniunii Europene i n mai multe state membre ale Uniunii.
Conceptul a luat natere n Frana unde a fost recunoscut de guvern la
nceputul anilor 1980. Apoi s-a extins progresiv n alte state membre:
Belgia, Spania, Italia, Portugalia, Suedia, Luxemburg, Irlanda i Regatul
Unit.
Recunoaterea Economiei sociale determin n mod necesar
stabilirea progresiva de norme i de standarde, iar nainte de toate, definirea
sectorului. Documentul de consultare al Comisiei Europene Cooperativele
n ntreprinderea Europa, furnizeaz indicaii n ceea ce privete actorii
Economiei sociale. Datele acestui document i a trei din cele patru definiii
examinate mai jos(februarie/martie 2002) indic n mod clar c procesul de
redactare de norme i de standarde relative la economia social n Uniunea
European a intrat ntr-o faz critic.
Un asemenea proces normativ, ca oricare altul, va avea un impact
direct asupra elaborrii politicilor la nivel naional i european pentru aceti
actori socio-economici care se presupune c sunt inclui n concept.
Este deci esenial pentru ei s tie:
Dac se potrivesc categoriei Economiei sociale recunoscute i
nominalizate, pe baza definiiilor existente mai jos;

18

Studiu realizat de CIRIEC-International cu privire la politicile cheie pentru dezvoltarea


unei Economii sociale puternice n Europa Unita.
Raportul Comitetului Economic i Social prezentat la Bruxelles n 2002 i concluziile
Conferinei Europene de Economie Social din rile Europei Centrale i Orientale
desfurate la Praga.

72

Dan Cruceru, Alina Gheorghe

i, dac e cazul, dac sunt capabili i doritori s participe la


stabilirea de norme i de standarde pentru Economia Social.
Cele patru definiii ale Economiei sociale examinate mai jos au fost
stabilite de:
Un grup de francezi aparinnd organizaiilor care au legatur cu
originea conceptului FONDA;
Comitetul superior, la nivelul Uniunii Europene, care regrupeaz
cele patru categorii de organizaii care se declar ca fcnd parte din
Economia social, i anume cooperativele, mutualele, asociaiile si
fundaiile(CEPCMAF);
Comitetul pentru Regiuni al Uniunii Europene(COR)
Comisia European
Tabelul de mai jos compar cele petru definiii potrivit unei serii de
parametrii. Vom ncerca apoi s gsim punctele comune i divergenele,
pentru a ne forma o idee despre ceea ce este Economia social.

Sursele
autoritii
i
legitimit
ii
definiiei

FONDA
05.02.2002

CEP-CMAF
14.02.2002

COR
12.02.2002

Printre cei care au


redactat
documentul
FONDA se numr
responsabili
ai
CGSCOP, ai Credit
Mutuel Cooperatif,
ai IDES-ESFIN etc.
Aceste organizaii
au fost consultate
n cursul anilor 80
cnd conceptul de
Economie social a
fost stabilit pentru
prima dat la nivel
guvernamental n
Europa(vezi
i
definiia COR)
Documentul
original era redactat
n francez.

CEP- CMAF
este singurul
comitet din
Europa care
regrupeaz i
i exercit
autoritatea
asupra
principalelor
tipuri
de
actori
ai
Economiei
sociale CEPCMAF este
acronimul de
la
conferina
European
Permanent a
Cooperativel
or,

Comitetul
pentru
Regiuni
al
Uniunii
Europene i-a
propus
s
defineasc
Economia
social
n
opoziie cu
Parlamentul
i
cu
Consiliul
European
care nu au
publicat nc
un
aviz
asupra
subiectului.
Aceasta
se
explic prin

COMISIA
EUROPEA
NA
1989-1990
n
cadrul
Comisiei
europene DG
ntreprindere
a fost creat
de
administraia
Romano
Prodi.
Aceast nou
DG acoper
cooperativele
i mutualele
n timp ce
asociaiile i
fundaiile
sunt legate de
DG Locuri de
munc
i
Probleme
sociale.

73

Economia social
Mutualelor,
Asociaiilor
i
Fundaiilor.

Concept

un
tip
de
antreprenoriat care,
prin nsi modul
su de organizare i
de
producie
rspunde, n fapte,
ateptrilor actuale
n
materie
de
dezvoltare durabil
i
de
responsabilitate
social.

Nu poate fi
msurat
doar
n
termeni
de
performan
economic,
necesara
totui pentru
realizarea
obiectivelor
sale
de
mutualitate i
de
solidaritate,
ci
trebuie
evaluat
nainte
de
toate
prin
contribuiile
sale
n
materie
de
solidaritate,
de coeziune
social i de
legturi
teritoriale. Ea
este
socialmente
responsabil,
este un tip
diferit
de
antreprenoria

relaia strns
ntre
Economia
social
i
teritoriul
local.
Aprobarea
oficial
a
acestui
document a
avut loc pe
14 martie.
Un hibrid
cu exigene i
obiective
sociale.
Forma
pe
care
o
mbrac
variaz de la
o ar la alta.
Conceptul de
Economie
social este
de
origine
francez.

Parte a unei
economii de
stakeholder
, ale crei
ntreprinderi
sunt create de
chiar cei care
mprtesc
aceleai
nevoi i care
sunt
responsabili
n faa celor
pe care ele se
presupune c
i servesc.

74

Actorii

Activiti
le

Dan Cruceru, Alina Gheorghe


t
cu
caracteristici
specifice
distincte i o
realitate
incontestabil
.
Un tip specific de Un tip de
ntreprinderi
antreprenoria
(cooperative,
t
care
asociaii si mutuale, cuprinde
dar nu fundaiile).
organizaii
care
sunt
cooperativele
, mutualele,
asociaiile i
fundaiile.
component
a
societii
civile
i
organizate.
n
funcie
de
teritoriul pe care
sunt
instalate
TOATE
din
moment
ce
documentul
nu
limiteaz
activitile lor la un
domeniu anume.

Activitile
se nscriu n
politicile
europene
(privind
bunstarea
social,
locurile
de
munc,
ntreprinderil
e
i
antreprenoria
tul, educaia
i
cercetarea).
Domenii:
protecie
social,
servicii
sociale,
sntate,

ntreprinderi
economice
care produc
bunuri
i
servicii, dar
care nu sunt
societi
anonime cu
acionari,
grosso modo
cooperativele
, mutualele i
asociaiile
care exercit
o activitate
economic.
ntreprinderi
le Economiei
sociale sunt
un partener
important
pentru
autoritile
locale
n
cadrul
strategiilor de
dezvoltare
local i n
construirea
unui
nou
welfare local
plural.
Aceasta nu
mpiedic
binenteles ca
principiul de
fair play s

Actori
economici
importani
(cooperative,
mutuale,
asociaii
i
fundaii).

Surse
de
antreprenoria
t i de locuri
de munc n
domenii
n
care
structurile
antreprenoria
le
clasice(defini
te
de
investitorii
lor) risc s
nu
fie
ntotdeauna
viabile.
Important
pentru c ele
stimuleaz o
concuren
performant

75

Economia social
bnci,
asigurri,
munc
asociativ,
comer
artizanal,
producie
agricol,
locuine,
alimentaie,
consumatori,
servicii
de
proximitate,
educaie
i
formare i n
domeniile
culturii,
sportului i
recrerii.

Valori

fie aplicat de
autoritile
publice sau
de
ntreprinderil
e sectorului
comercial
tradiional
care intr n
mod loial n
competiie n
cadrul
punerii
n
practic
a
strategiilor de
dezvoltare
local.
ndeosebi
Economia
social poate
acoperi
o
lips
furniznd
bunurile
i
serviciile
sociale
pe
care
sectoarele
public
sau
privat nu le
pot oferi.
Dezvoltarea
Aderare
Gestiune
durabil: caracter voluntar i deschis
i
intergeneraii,
deschis
transparent,
patrimoniu colectiv, nsoit de un democraie,
solidaritate,
control
participare.
responsabilitate
democratic
Valoare
social.
de
ctre adugat
membri.
procesului de
Solidaritatea
dezvoltare
i
local
i
responsabilita progres
tea.
social
prin
Autonomie
construirea

pe piee.

Participarea
voluntar,
aderare
i
angajament,
control
democratic,
autonomie i
independen
(fundaiile
sunt excluse
n
mod
explicit din
aceste

76

Dan Cruceru, Alina Gheorghe


de gestiune i
independen
fa
de
autoritile
publice.
Coeziune
social.
Nu privete
fundaiile
fiindc
nu
exist
membri.

Obiective

Echilibrul
ntre
teritoriu
i
coeziunea social;
Pace i securitate;
Experiena
acumulat
de
ntreprinderi i de
economia social s
serveasc
pentru
definirea
de
standarde i de
instrumente
de
evaluare a unui
cadru comun pentru
toate ntreprinderile
privind
chestionarea
responsabilitii
sociale, n curs de
elaborare la nivel
european.

ntmpinarea
unor
noi
provocri(dez
angajare
crescnd a
serviciilor
publice,
integrare
social,
dezvoltare
durabil,
solidaritate
intergeneraii
). Trebuie
msurat
prin:
solidaritate,
coeziune
social
i
legturi
teritoriale i
performan
economic.
Dezvoltarea
unei societi

capitalului
social mrind
relaiile
de
ncredere i
ncrederea n
colectivitate,
angajamentul
ceteanului,
participarea
n societate i
stimulnd o
mai
mare
coeziune
social prin
reinseria
persoanelor
excluse
i
marginalizate
.
Bunuri
i
servicii
produse de
un hibrid
cu obiective
i
angajamente
sociale i o
nou cultur
antreprenoria
l
de
antreprenoria
t
social(OCDE
) n principal
orientat spre
inseria
grupurilor de
persoane
marginalizate
printr-o
participare
activ i o
nou
abordare:

motive,
valorile
i
caracteristicil
e lor fiind
diferite
de
cele
ale
celorlalte trei
categorii)

ntmpinare
a unor nevoi
Crearea de
locuri
de
munc i de
noi forme de
antreprenoria
t
ntrete
solidaritatea
i coeziunea,
contribuie la
integrarea
economiilor
rilor
candidate.

77

Economia social

Strategii

Solidaritatea
teritorial, risc i
beneficiu. Crearea
de
valori
economice
si
sociale: legitimarea
unei
economii
plurale. Formarea
de
reele
durabile...promovar
ea de societi
plurale. Finanarea
de proiecte(trebuie
s in seama de
dinamica
creatoare).
Pstrarea
caracterului
de
nemprire
a
rezervelor
cooperativelor
i
mutualelor,
permind
asociaiilor
s-i

plurale care
prevede
o
mai
mare
participare ,
mai
mult
democraie i
mai
mult
solidaritate.
Joaca un rol
important n
dezvoltarea
local
i
coeziunea
social.

Contribuie
la stabilitatea
i
la
pluralismul
pieelor
economice.
Utilizarea
excedentului
potrivit
obiectivului
social i/sau
voinei
membrilor n
investiii sau
distribuie(cr
earea
de
locuri
de
munc,
activiti,
ntreprinderi
noi,
rambursarea
capitalului
investit,
servicii
pentru
membri,
activiti
socioculturale

combinarea
unui
nou
amestec de
resurse(publi
c, privat i
benevolat)
pentru a crea
locuri
de
munc.
Economia
social poate,
deci,
ntmpina
acolo unde
sectoarele
publice
i
private nu o
pot face.
Ajut
autoritile
locale
s
transforme
securitatea
social
pasiv
i
alocaiile de
omaj ntr-o
investiie
social activ
pentru
o
dezvoltare
durabil As
ociind
spiritul
de
ntreprindere
cu obiective
sociale,
ea
poate
combate
dependena
pasiv
n
sisteme
de

Rol cheie n
implicarea
propriilor si
membri i a
cetenilor
europeni mai
profund
n
societate,
gestiune
potrivit
principiului
un membru,
un
vot.
Flexibil i
inovator.
Participare
voluntar,
calitate
de
membru
i
angajare.
Afiliere
voluntar i
deschis.

78

Dan Cruceru, Alina Gheorghe


constituie propriile
fonduri
i
s
menin
o
asemenea
acumulare
progresiv.
ndeosebi, aplicarea
dreptului
la
concuren trebuie
revzut pe baza
deciziei
constituionale
a
Consiliului
European din 6
decembrie
2001
care legitimeaz un
tratament
difereniat.

etc.).
Dispune de o
larg
baz
social i i
desfoar
activitile
sub diferite
forme legale
demonstrnd
u-i
competitivitat
ea
i
capacitatea
de a crete i
de
a
se
adapta noilor
provocri
economice i
sociale.
Corespunde
prioritilor
Uniunii
Europene i a
obiectivelor
sale
strategice:
coeziunea
social,
locuri
de
munc
i
lupta
mpotriva
srciei,
democraie
participativ,
guvernare.
Produce
locuri
de
munc
de
nalt
calificare i o
mai
bun
calitate
a
vieii i ofer

protecie
social.
Aceasta
poate duce la
situaii
fericite
n
care resursele
publice
pentru
servicii sunt
completate
de resursele
pieei
i
voluntari.
Comitetul
pentru
Regiuni
subliniaz c,
pentru
a
ntri tinerele
i
fragilele
democraii ,
rile Europei
Centrale
i
Orientale,
dezvoltarea
unei
economii
sociale
puternice i a
unei societi
civile
organizate
este esenial.
Exist
o
puternic
necesitate de
cooperare i
de
schimb
ntre U.E. i
rile
candidate.
Comisia
European

79

Economia social
o
structur
care convine
noilor forme
de
ntreprindere
i de munc

Relaia
ntre
individ/
societate/
capital.

Exist un alt raport


n privina crerii
unei
valori
economice
i
sociale
care
plaseaz persoana
n centrul acesteia.
Contactul social
leag membrii ntre
ei i ntreprinderea
de mediul ei i nu
potrivit unui suport
cu
capitalul.

trebuie
s
creeze o baz
de date cu
parteneriate
i cu cele mai
adevrate
practici ale
economiei
sociale
de
care statele
solicitante
vor
putea
profita,
transferul de
practici
adecvate...n
special
cu
organizaiile
Economiei
sociale
din
rile
candidate
pentru
a
ntri
coeziunea
social,
crearea
de
locuri
de
munc,
guvernarea i
democraia.
ntietatea
Neorientat
Obiectivul
individului i spre profit.
primordial nu
a obiectivului
este de a avea
social fa de
o rentoarcere
capital.
la capital.
Combinarea
intereselor
membrilor/uti
lizatorilor
privai i/sau
a intersului
public.
Utilizarea

80

Dan Cruceru, Alina Gheorghe


Capitalul
este
redus la rolul su
de
intrument
financiar, dar nu
confer
nici
o
putere
ntreprinderii

excedentelor
potrivit
obiectivului
social i/sau
voinei
membrilor
pentru
o
reinvestire
sau
distribuire a
lor.

Principalii denominatori comuni i caracteristicile


- Actorii: n ceea ce privete actorii, definiia cea mai restrictiv este
cea pe care o d Comitetul pentru Regiuni care declar c acetia sunt:
grosso modo cooperativele, mutualitile i asociaiile care exercit o
activitate economic. Cele patru definiii se pun de acord pentru a spune c,
cooperativele i mutualele fac parte din Economia social. Aceasta include
asociaiile, cel puin cele care exercit o activitate economic. Dimpotriv
dou din cele patru definiii (FONDA i Comitetul pentru Regiuni) nu rein
fundaiile.
- Activitile: nu exist absolut nici o limitare apriorii n ceea ce
privete sectoarele n care Economia social poate aciona. Denominatorii
comuni au un raport cu implantarea teritorial i producia de bunuri
sociale. Textele FONDA i ale COR explic limpede legtura cu teritoriul
i cu dezvoltarea local. Printr-o enumerare a activitilor legate de teritoriu,
textul CEP-CMAF ajunge indirect la aceeai constatari. Textul COR insist
mai mult pe furnizarea de bunuri sociale, unul dintre ele fiind crearea de
locuri de munc menionate n cele patru definiii.
- Valorile :
Solidaritate i coeziune social, responsabilitate social i angajare,
democraie i participare, autonomie i independen par s fie principalii
denominatori comuni ai celor patru definiii. Alte valori, compatibile cu
acestea, se regsesc n anumite pasaje ale definiiilor: caracterul
intergeneraii (FONDA), ncrederea n sine i fa de ceilali (COR).
- Obiectivele : pentru cele patru definiii este evident c Economia
social ntmpin o serie de nevoi pe care celelalte sectoare ale economiei
nu le pot ntmpina complet ele singure. Aceste nevoi au un raport cu
coeziunea social i echilibrul ( incluznd crearea de locuri de munc,
punerea n valoare a spiritului ntreprinztor i stabilitatea pieelor),
construirea unei societi plurale, participative, democratice i solidare.

Economia social

81

- Stategiile:
Cele patru definiii fac aluzii la necesitatea muncii n reea i a
participrii cetenilor la nivel teritorial, a crerii unei legturi strnse ntre
teritorii, spiritul de ntreprindere i obiectivele sociale i creterea
mecanismelor financiare pentru ntrirea legturii cu teritoriul(rezerve care
nu se mpart, reinvestiie social de exemplu).
Relaia ntre fiina uman /societate i capital: cele patru definiii
sunt de acord pentru a recunoate c Economia social se caracterizeaz prin
ntietatea individului i a obiectivului social asupra capitalului.
Bibliografie selectiv
Anghelache, C. (2010) Romnia 2010. Starea economic sub impactul
crizei, Editura Economic, Bucureti
Cruceru, D. (2010) Istoria i doctrina cooperatist n Romnia, Editura
Artifex, Bucureti
ANCOM (2002) Cartea alb a cooperaiei meteugreti , Bucureti.
Studiu realizat de CIRIEC-International cu privire la politicile cheie pentru
dezvoltarea unei Economii sociale puternice n Europa Unita.
Raportul Comitetului Economic i Social prezentat la Bruxelles n 2002 i
concluziile Conferinei Europene de Economie Social din rile Europei
Centrale i Orientale desfurate la Praga.

Mecanisme ale sistemului


educaional
Lector univ. drd. Doina Maria TILEA
Dimitrie Cantemir Christian University
Abstract
The strategic objectives set by the European Commission in 2002,
the Barcelona European Council, and decisions taken at European level
in the "Bologna process", led to accelerated reform of the education
system. This system aims at compliance mechanisms for funding under the
European Union states.
Key words: financing, funds, income, credit, education
Introducere
Mecanismul de finanare se adreseaz n principal managementului
universitar, dar nu i studenilor. Ca exemplu, distincia care se face ntre
finanarea de baz i cea complementar privete modul de utilizare de ctre
universiti a fondurilor, iar nu sursa veniturilor. Astfel, universitile
primesc bani pentru plata salariilor i pentru utiliti (prin finanarea de
baz), precum i bani pentru burse ale studenilor, subvenii pentru studenii
care stau n cmine etc. (prin finanarea complementar). n fapt, ambele
tipuri de finanare reprezint sprijin acordat studenilor pentru:
a) pentru acoperirea consturilor studiilor;
b) pentru ntreinere (n buget, aceast a doua categorie de fonduri
repezint peste 20%).
Pstrarea distinciei prin nsui mecanismul de finanare induce
nerecunoaterea primului tip de finanare ca un tip de burs acordat
studenilor (burs de colarizare). Pe de alt parte, o lung perioad de timp
distincia dintre studenii subvenionai de la buget i cei care i pltesc
singuri taxele a fost prea rigid. Chiar dac ncepnd cu anul universitar
2009/2010 statutul studenilor n aceast privin se poate modifica anual,
rmne ferm distincia dintre studenii care primesc n ntregime o burs de

Mecanisme ale sistemului educaional

83

colarizare i cei care nu primesc deloc o astfel de burs. Sistemul este


foarte puin flexibil19.
Potrivit prevederilor Tratatului de constituire a CE 20, Uniunea
European (UE) trebuie s contribuie la dezvoltarea calitativ a educaiei
prin ncurajarea cooperrii ntre statele membre, iar, dac este necesar, prin
sprijinirea i completarea aciunilor acestora n vederea respectrii
responsabilitilor pentru coninutul organizrii sistemului educaional i
asigurrii diversitii culturale i lingvistice 21. De asemenea, U.E. i statele
membre trebuie s accelereze cooperarea cu alte ri i organisme
internaionale competente n domeniul educaiei, n particular cu Consiliul
Europei.
Pe de alt parte, Uniunea European trebuie s implementeze
politica de pregtire profesional care s asigure sprijinul i completarea
aciunilor statelor membre, n vederea respectrii responsabilitilor cu
privire la coninutul i organizarea sistemului de pregtire profesional.
n fapt, n martie 2000, Consiliul European a stabilit drept int
transformarea Uniunii Europene, la nivelul anului 2010, n cea mai
competitiv i dinamic economie bazat pe cunoatere din lume, capabil
s asigure creterea economic prin intermediul crerii de locuri de munc
numeroase i mai bune, precum i o mai mare coeziune social.
n realizarea acestui deziderat, Consiliul a invitat statele membre la o
reflecie general despre obiectivele concrete ale sistemelor educaionale i
la o cretere anual substanial pe locuitor a investiiilor n capitalul uman.
Pentru domeniul educaiei i pregtirii profesionale, Uniunea
European i statele membre trebuie s aloce resurse suficiente n realizarea
intei propuse, impunndu-se o orientare i administrare riguroas a
fondurilor n sensul obinerii unui grad ridicat de eficien.
n general, pentru vechile state membre ale UE nu s-au nregistrat
trenduri semnificative n diversificarea surselor de finanare cu excepia
doar a ctorva state, de exemplu, Regatul Unit. Rezultatele studiilor
ntreprinse reflect c mai puin de 15% din mecanismele inovatoare
implementate n Statele membre variaz de la creterea eficienei sistemului
de nvmnt superior la forme variate de sprijin pentru studeni. De
exemplu, n Olanda, este promovat un sistem de creditare pe baz de
19

Document informativ discutat n edina CNFIS din iunie 2009.


Comunitatea European - n continuare Tratat, prevzut n art.149.
21
Comisia Europeana (2006) Raportul Comisiei catre Consiliul European si catre
Parlamentul European, Delivering on the Modernisation Agenda for Universities:
education, research and innovation.
20

84

Doina Maria Tilea

performan, prin care asemenea credite pot lua forma de granturi


nerambursabile n cazul n care studentul i finalizeaz cu succes studiile.
Acest sistem menine sursa public n finanare, contribuind n acelai timp
la creterea eficienei n sistemul educaional. n noile state membre, foste
state comuniste din blocul sovietic, tranziia de la economia centralizat
ctre economia de pia a presupus, de asemenea, introducerea de reforme
radicale n propriile sisteme de nvmnt (de exemplu, dobndirea
autonomiei universitare).
n msurarea iniiativelor de finanarea a sistemului educaional sunt
urmrite, n general, 5 obiective cheie, respectiv22:
a) creterea nivelului absolut al finanrii;
b) diversificarea surselor de venit ale universitilor;
c) utilizarea adecvat a resurselor (creterea gradului de eficien)
d) asigurarea de surse suplimentare de finanare pentru cercetarea de
excelen i pregtire profesional, n vederea creterii atractivitii
internaionale;
e) acordarea de ajutoare pentru studeni, sub form de alocaii,
granturi i credite.
a) n primul obiectiv ntlnim dou mecanisme destinate a crete
nivelul absolut al finanrii:
Planul U3M practicat n Frana:
Acest mecanism combin fondurile bugetare centrale cu cele ale
regiunilor (locale), precum i cu fondurile structurale. n acest fel, se poate
asigura finanarea de o manier larg, scopul final reprezentndu-l
dezvoltarea rii i regiunii respective. Conform acestei scheme, fondurile
sunt alocate pentru asigurarea de faciliti pentru studeni, intensificarea
participrii studenilor strini la diferite activiti, investiii n faciliti
acordate universitilor (ex. faciliti de cercetare pentru noi universiti).
Mecanismul Campus Companies (Irlanda)
Instituiile private de nvmnt superior sunt finanate i
administrate de propriile organizaii. Universitile dezvolt ceea ce este
cunoscut sub denumirea de campusul companiilor, n scopul de a
valorifica rezultatele cercetrii universitare sau vnzarea serviciilor
universitare particulare. n afara faptului c se asigur creterea fondurilor
de finanare, campusul companiilor permite de asemenea stabilirea de
legturi directe ntre universiti i industrie, ceea ce conduce la obinerea de
experien practic pentru studeni, urmare a participrii la proiecte
relevante pregtirii profesionale.
22

***www.eurydice.org, Les chiffres-cls de lducation en Europe, 2002.

Mecanisme ale sistemului educaional

85

b) n cel de-al doilea obiectiv ntlnim dou mecanisme destinate a


diversifica sursele de venit pentru universiti:
Legea nvmntului superior Cehia.
Instituiile publice de nvmnt superior sunt autorizate s
desfoare activiti suplimentare n vederea obinerii de fonduri. Aceste
activiti trebuie s fie n strns legtur cu propria activitate educaional,
colar, de cercetare dezvoltare, artistic sau creativ. De asemenea,
instituiile publice de nvmnt pot derula i activiti care asigur
utilizarea efectiv i eficient a resurselor materiale i umane disponibile.
Schema de amnare a rambursrii taxelor de studiu (Regatul
Unit)
Studenii primesc credite pe care trebuie s le ramburseze n
momentul finalizrii studiilor. Rambursarea este legat de nivelul
ctigurilor realizate - o valoare mai mare a ctigului implic un nivel
ridicat al rambursrii. Rambursarea taxelor se realizeaz ncepnd de la un
anumit nivel al venitului realizat, prin sistemul de impozitare, valoarea
acestora nefiind purttoare de dobnd real23.
c) n cel de-al treilea obiectiv ntlnim dou mecanisme destinate a
asigura utilizarea mai bun a resurselor (creterea eficienei)
Schema managementului prin obiective (introdus n Finlanda n
1986)
Introducerea gradual a managementului prin obiective ntre
universiti i a unui sistem de evaluare care s furnizeze suficiente
informaii referitoare la rezultatele i costurile activitilor educaionale i de
cercetare vin n ntmpinarea cererii pentru un nivel ridicat al eficienei
activitii educaionale la toate nivele. Utilizarea schemei de management
prin obiective asigur utilizarea adecvat a fondurilor, fiind reflectate n
contabilitate nivelul costurilor aferente rezultatelor obinute.
Schema cardurilor pentru studeni, introdus recent n Malta
O parte a granturilor de care beneficiaz studenii este pltit prin
intermediul cardului electronic, diferena fiind acoperit prin mijloace
tradiionale de plat, respectiv cecuri i transferuri bancare. Cardul trebuie
s fie ns utilizat doar pentru procurarea de cri i cumprarea de
calculatoare, programe, echipament medical n cazul studenilor la
medicin, etc. Cheltuielile care nu sunt legate de obiectul de studiu nu pot fi
suportate prin intermediul acestui card. Conducerea instituiei de nvmnt
23

Dunkin R., The HR challenge: some more thoughts. Response to keynote address at the
conference on Trends in the Management of Human Resources. In:Higher Education, 2526 August 2005, OECD, Paris, pag. 5.

86

Doina Maria Tilea

poate bloca accesul la fondurile disponibile pe card dac constat c acestea


au fost folosite n alt scop. Chiar dac acest mecanism pare la prima vedere
destul de greoi avnd n vedere obiectivul de utilizare adecvat a resurselor
disponibile (inclusiv granturile acordate studenilor), totui este o modalitate
eficient de control a modului n care sunt cheltuite respectivele sume.
d) n cel de-al patrulea obiectiv constatm dou mecanisme destinate
a asigura fonduri suplimentare pentru cercetarea de excelen i pregtirea
profesional, precum i pentru creterea atractivitii internaionale
Schemele FIRST pentru universiti, introduse n Belgia n 1989
Scopul practicrii acestui tip de scheme este de a accelera relaiile
ntre universiti i mediul de afaceri. Principiul este c o regiune i asum
responsabilitatea, pentru o perioad de doi ani, de a plti salariul unui
cercettor, pentru conducerea unui proiect legat de distribuirea rezultatelor
industriale n regiunea respectiv. De asemenea, pot fi acordate i subvenii
pentru activitatea de cercetare aplicat. Exist n prezent trei versiuni ale
schemei, respectiv:
a) FIRST SPIN OFF orientat cu precdere spre cercetare;
b) FIRST PH D Enterprise care acord sprijin cercettorilor
implicai n elaborarea tezelor de doctorat;
c) FIRST Europe care vizeaz cercettorii implicai n derularea de
proiecte n colaborare cu partenerii industriali. Aceast subschem
beneficiaz de fonduri ale UE fiind finanat prin intermediul fondurilor
structurale. Cu toate acestea, schema este deschis doar proiectelor derulate
n colaborare cu partenerii industriali localizai n zonele eligibile ale
regiunii.
Alocarea resurselor publice pe principiul competiiei, introdus
n Polonia n 1991.
Autoritatea responsabil pentru finanarea educaiei i cercetrii n
Polonia deine un rol important n procesul de alocare a resurselor.
Evaluarea obiectiv i critic a situaiei tiinifice a instituiilor de cercetare
poloneze determin nivelul de finanare a acestora. Examinarea pe baze
competitive a activitii profesionale aferent fiecrei instituii n parte
constituie criteriul specific de obinere a fondurilor pentru proiecte specifice
de cercetare.
e) n ultimul obiectiv prezentm dou mecanisme destinate a asigura
ajutoare pentru studeni, sub forma alocrilor, granturilor i creditelor
Schema granturilor pentru performan, introdus n Olanda n
1996

Mecanisme ale sistemului educaional

87

Studenii pot primi un ajutor sub form de credit, care, n condiiile


finalizrii cu succes a studiilor, se poate transforma intr-un credit
nerambursabil.
Golden Hellos, introdus n Regatul Unit n anul 2000
Golden Hellos este un sistem de majorare a salariilor de baz
pentru absolvenii ce doresc s predea matematic, limbi moderne i
tehnologii. n principiu, multe dintre aceste mecanisme pot fi transferate
altor state membre, chiar dac sub o form sau alta ele exist, fiind adaptate
la situaia local. n practic, transferabilitatea acestor mecanisme depinde
de un numr variat de factori, de natur istoric, social, legal, politic i
economic. Mecanismele destinate a sprijini studenii prin acordarea de
credite destinate a-i acoperi taxele de studiu nu-i au locul n statele n care
accesul la educaie este gratuit. Cu toate acestea, mecanismele destinate a
asigura studenilor ajutoare tind s devin mult mai restrictive n privina
transferabilitii acestora n favoarea celor destinate a asigura utilizarea cea
mai adecvat a resurselor disponibile.
Concluzii
Mecanismul destinat a asigura fonduri suplimentare pentru
cercetarea de excelen, pregtire profesional i creterea atractivitii
internaionale poate fi transferat statelor membre, unul din obiectivele
eseniale ale Uniunii Europene fiind reprezentat de creterea substanial a
resurselor destinate cercetrii n spaiul comunitar.
Bibliografie selectiv
Study on The financing of higher education in Europe completed by
European research associates (EU-RA), European Commission
Directorate General for Education and Culture;
"Education & training 2010 the success of the Lisbon strategy hinges on
urgent reforms, Joint interim report of the Council and the Commission
on the implementation of the detailed work programme on the follow-up
of the objectives of education and training systems in Europe, Consiliul
Uniunii Europene;
"Modernising education and training: a vital contribution to prosperity and
social cohesion in Europe", joint interim report of the Council and the
Commission on progress under the "Education & Training 2010"" work
programme, Consiliul Uniunii Europene;
Eurydice (2007) Key Data on Higher Education in Europe Date eseniale
privind nvatamntul superior din Europa, Ediia din 2007;

Tehnici de analiz utilizate


n auditul performanei
Conf.univ.dr. Dan OGOE
Universitatea Artifex din Bucureti
Abstract:
The main object of performance audit is to evaluate the mode in
which public institutions and economic entities that use public funds respect
the principle of the 3 Es and to provide for management independent
information, and reccommendations for entities, regarding the ways and
methods to improve performance on forming and spending public money.
Key words: performance audit, operational result, breakeven,
variable cost margin.
Dac auditul public intern reprezint o activitate funcional
independent i obiectiv, care d asigurri i consiliere conducerii pentru
buna administrare a veniturilor i cheltuielilor publice, perfecionnd
activitile entitii publice, ajutnd-o s si ndeplineasc obiectivele printro abordare sistematic i metodic, care evalueaz i mbuntete eficiena
i eficacitatea sistemului de conducere bazat pe gestiunea riscului, a
controlului i a proceselor de administrare, auditul de performan, form
a auditului intern, alturi de auditul de sistem i de cel de regularitate, se
caracterizeaz prin aceea c examineaz dac criteriile stabilite pentru
implementarea obiectivelor i sarcinilor entitii publice sunt corecte pentru
evaluarea rezultatelor i apreciaz dac rezultatele sunt conforme cu
obiectivele stabilite.
Ca i auditul intern ca noiune generic, auditul performanei dei nu
are o definiie unanim acceptat, poate fi conceptualizat pornind de la
caracteristicile sale definitorii, ca o activitate independent i obiectiv de
analiz a activitilor dintr-o entitate public, conceput s aduc un plus de
valoare acestora, cu scopul de a evalua rezultatele obinute, comparativ cu
cele propuse sau ateptate n condiii de economicitate, eficien i
eficacitate, motiv pentru care mai este cunoscut i sub denumirea de auditul
celor 3 E.
Curtea de Conturi a Romniei, definete auditul performanei drept o
examinare sau o evaluare independent i obiectiv a msurii n care un

Tehnici de analiz utilizate n auditul performanei

89

program sau o activitate a unei entiti publice funcioneaz eficient i


eficace n condiiile respectrii economicitii24.
Scopul i obiectivele auditului performanei, conexate celor ale
entitilor economice sau instituionale n care se practic, trebuie pe de o
parte s asigure conducerii de vrf informaii, asigurare i opinii
independente n legtur cu atingerea rezultatelor dorite i gestionarea
resurselor utilizate n demersul de atingere al acestor rezultate n condiiile
celor 3 E, iar pe de alt parte s identifice msuri de mbuntire a
performanelor organizaiei i a optimizrii rezultatelor.
n procesul de ndeplinire a obiectivelor propuse, auditul de
performan utilizeaz tehnici de baz specifice, dintre care un loc aparte l
ocup tehnicile de analiz.
Un factor cu influen considerabil asupra rentabilitii, este
reprezentat de structura costurilor i n special a raportului dintre cheltuielile
fixe i cele variabile.
n funcie de raportul dintre volumul cheltuielilor i volumul fizic al
produciei fabricate, cheltuielile se mpart n:
- cheltuieli variabile
- cheltuieli fixe sau cheltuieli convenional constante.
Cheltuielile variabile (CV) sunt cele care i modific
volumul corespunzator modificrii volumului fizic al
produciei obtinute, n sensul c acestea cresc
proporional cu creterea produciei. n categoria
cheltuielilor variabile se pot ncadra de exemplu,
consumurile
de
materii
prime,
materiale
consumabile,energie,combustibili,carburani.
Cheltuielile fixe (CF) sunt acelea a cror mrime
rmne relativ neschimbat, sau se modific
nesemnificativ n funcie de creterea sau scderea
produciei (Q). De exemplu: cheltuielile cu
amortizarea imobilizarilor, cu chiriile platite, cu
salariile personalului administrativ i de conducere.
Pornind de la aceste considerente, se poate aprecia c rezultatul
exploatrii poate fi definit sub forma unei egaliti precum cea de mai jos.
Rezultatul exploatrii = vnzri - cheltuieli totale = vnzri (cheltuieli
fixe + cheltuieli variabile)

24

Manualul auditului performanei Curtea de Conturi a Romniei, Bucureti, 2005.

90

Dan ogoe

Pornind de la ideea potrivit creia cheltuielile variabile (CV), cresc


direct proporional cu cantitatea de produse realizate, formula cheltuielilor
variabile poate fi exprimat dup cum urmeaz:
CV = vxQ
unde v, reprezint cheltuieli variabile unitare.
Formula cheltuielilor totale innd seama de cea a cheltuielilor
variabile prezentat mai sus, poate fi exprimat astfel:
CT=CF+CVCT=CF+vxQ
Dac aa cum am artat, cifra de afaceri (CA) este n relaie de
direct proporionalitate cu cantitatea de produse, n condiiile n care preul
de vnzare unitar (p), rmne constant dac se mrete oferta de produse,
cifra de afaceri se poate exprima cu ajutorul urmtoarei formule:
CA = pxQ
n aceste condiii, cifra de afaceri i costul total apar ca dou funcii
condiionate de cantitatea de produse Q, iar legturile i intercondiionrile
lor reciproce se pot exprima n urmtoarea reprezentare grafic.
Costuri i cifra de afaceri

Graficul pragului de rentabilitate

91

Tehnici de analiz utilizate n auditul performanei

Din analiza graficului pragului de rentabilitate, se poate remarca


valoarea produciei Q0, pentru care cifra de afaceri compenseaz costul
total. Punctul Q0, corespunde acelui nivel al produciei pentru care entitatea
nu obine nici profit, nici pierdere. n acest punct se afl zona de demarcaie
dincolo de care ntr-un sens sau n altul variaiile posibile ale produciei pot
plasa entitatea fie n situaia de profit, fie n situaia de pierdere. Se poate
uor observa c dac QQ0, costurile depesc cifra de afaceri i entitatea
va nregistra pierderi, pe cnd dac QQ0, costurile sunt compensate de
vnzri, cifra de afaceri depete costurile totale i entitatea va realiza n
acest fel profituri.
ntre costul unitar, cheltuielile fixe i volumul produciei exist o
relaie de intercondiionare, al crui pivot l reprezint volumul produciei.
Astfel, la un volum mic al produciei, cota cheltuielilor fixe se
repartizeaz asupra unui numr redus de produse i n mod firesc costul
unitar se majoreaz, pe cnd la un nivel de producie ridicat, cota
cheltuielilor fixe se repartizeaz asupra unui numr ridicat de produse, fapt
care are ca o prim consecin reducerea costului unitar.
Cunoscnd punctul Q0, managementul poate adopta deciziile
importante n ceea ce privete rentabilitatea investiiilor, strategiile
comerciale susceptibile s influeneze nivelul de activitate, politica de
personal i altele, deoarece abia pentru o producie egal cu cea la care se
nregistreaz pragul de rentabilitate, cifra de afaceri este egal cu costul total
al produciei, iar acestea reprezint elemente pe care managementul strategic
trebuie s le aib n vedere.
Analiza pe baza pragului de rentabilitate ofer deasemenea
posibilitatea managementului de a stabili care este cifra de afaceri
corespunztoare pragului de rentabilitate, care este cifra de afaceri atunci
cnd se dorete obinerea unui anumit profit, care este cifra de afaceri
necesar pentru a se obine un anumit profit n condiiile n care costurile
fixe cresc, etc...
Pentru a se putea da rspuns unor astfel de ntrebri, trebuie
clarificat noiunea de marja asupra costurilor variabile (MCV), care este
determinat de excedentul cifrei de afaceri asupra costurilor variabile, fiind
calculat ca diferen ntre cifra de afaceri i costurilor variabile conform
reprezentrii din diagrama de mai jos.
COSTUL TOTAL
COSTURI VARIABILE

COSTURI FIXE

PROFIT
PROFIT

92

Dan ogoe

COSTURI VARIABILE

MARJA ASUPRA COSTURILOR VARIABILE


CIFRA DE AFACERI

Diagrama marjei asupra costurilor variabile.


Din diagrama prezentat, se poate observa c pentru atingerea
pragului de rentabilitate, marja asupra cheltuielilor variabile este egal cu
costurile fixe.
Pragul de rentabilitate se calculeaz dup urmtoarea formul:

P=
unde:
P = pragul de rentabilitate exprimat valoric;
CA = cifra de afaceri;
CF = cheltuieli fixe;
MCV = marja asupra cheltuielilor variabile.
n mod evident, n analiza pragului de rentabilitate trebuie s se in
seama de cheltuielile fixe i cele variabile, deoarece cheltuielile variabile
oscileaz n raport de direct proporionalitate cu cifra de afaceri, pe cnd
cele fixe nu sunt influenate de modificarea cifrei de afaceri. Analiza pe baza
pragului de rentabilitate ofer managementului posibilitatea de a rspunde la
o serie de ntrebri cum ar fi:
- Care este nivelul cifrei de afaceri corespunztoare
pragului de rentabilitate?
- La ce nivel trebuie s se situeze nivelul cifrei de
afaceri atunci cnd se urmrete obinerea unui
anumit profit?
- Ct trebuie s fie nivelul cifrei de afaceri pentru a
se obine un anumit profit, n condiiile n care
costurile fixe cresc?
Orice audit al performanei trebuie s porneasc de la un diagnostic,
prin care se determin situaia general a entitii, condiiile concrete n care
aceasta i desfoar activitatea.
Stabilirea unui diagnostic corect are o importan deosebit, deoarece
cu ajutorul su se poate aprecia modul n care entitatea poate depi

Tehnici de analiz utilizate n auditul performanei

93

situaiile de constrngeri referitoare la performan n general i la


solvabilitate, autonomie i flexibilitate n special.
Doar n raport cu aceste preocupri este posibil s se justifice
instrumentele, procedeele i tehnicile folosite de analizele financiare pentru
a formula concluzii asupra situaiei financiar-patrimoniale, asupra
performanelor i asupra nivelului de risc pe care i-l asum entitile
economice auditate.
Bibliografie selectiv
Feleag N., Malciu L. (2005) Recunoatere, evaluare i estimare n
contabilitatea internaional, Editura CECCAR, Bucuresti
Toma M. (2007) Iniiere n evaluarea ntreprinderii, ediia a II-a,
Editura CECCAR, Bucureti
Ordonana de Urgen a Guvernului nr.75/1999, privind activitatea de audit
financiar, republicat n Monitorul Oficial al Romniei, Partea I, nr.
598/22.08.2003, cu modoficrile i completrile ulterioare.
Hotrrea Guvernului Romniei, nr.983/2004, pentru aprobarea
Regulamentului de organizare i funcionare a Camerei Auditorilor
Financiari din Romnia, publicat n Monitorul Oficial al Romniei,
Partea I, nr. 634/13.07.2004.
Audit financiar 2006 Standarde, Codul etic. Editura Irecson, Bucureti.

Erori manageriale capitale n


calea obinerii de rezultate
superioare
Prof. univ. dr. Mircea UDRESCU
Prof. univ. dr. Constatin CODERIE
Conf. univ. dr. Dan NSTASE
Universitatea Artifex din Bucureti

Abstract
Success results belong to those who respect in practice and
creatively the main characteristics shown before and they master the
systems, methods and management techniques, able to sign on with the
available efficient resources . The managers are different by the way they
are on the right side of the hedge, preferentially, inbreeding, regarding the
reality sides, therefore becoming in case good or bad, right or wrong,
greedy or heedful, moral or immoral. All these negative aspects turn for the
managerial practice into real sins.
In the whole amount of negative attitude we consider to be
determiner the aspect of greed. This sin turns the manager into an avid,
profiteer, immoral manager who ignores his involvement resources.
The managerial change may interfere after reasons regarding
attitudes, intemperate managerial decisions that are considered to be real
managerial sins for the given organizational accomplishments. The greed,
the inordinate optimism, the exaggerated obligation and carefulness in
changing plans applications represent frequent managerial practical sins
that guide to compromised results supported by hope and good intentions.
Key words: management, change over management, managerial
attitudes, managerial sins, marginal greed.
Cerine manageriale generale. Tot mai multe formulri teoretice
consider managementul ca fiind un ansamblu coerent de cunotine despre
procesele i relaiile de conducere a firmei (organizaiei), care genereaz
stabilitate sistemic, principii, metode i tehnici de conducere cu caracter
general, prin a cror utilizare se asigur folosirea optimal a potenialului
uman, material i financiar avut la dispoziie 25., iar managerul este persoana
25

Cf, Cibela Neagu, Mircea Udrescu, Managementul organizaiei, Editura Tritonic,


Bucureti, 2008,
p.57-90

Erori manageriale capitale n calea obinerii

95

care exercit atributele conducerii n virtutea obiectivelor, competenelor i


responsabilitilor cuprinse n fia postului ocupat.
Orice manager, indiferent de treapta ierarhic pe care se gsete, este
obligat s foloseasc eficace i eficient resursele avute la dispoziie,
garantnd opiunile sale decizionale prin inteligen, cunotine i
personalitate. n orice moment, managerul performant gestioneaz ocaziile
favorabile, prin care i dovedete utilitatea cunotinelor n identificarea i
antrenarea informaiilor ce se materializeaz n decizii judicioase, care dau
consisten unei personaliti puternice26.
n esen, managementul se face cunoscut prin luarea deciziilor, prin
modul n care se asigur implementarea acestora i, n mod deosebit, prin
valoarea rezultatelor obinute.
Pe baza acestei enumerri, susinem c managerii exist numai
pentru a obine rezultate, iar valoarea acestor rezultate d valoare
performanei
manageriale. n multe materiale se insist pe ideea
considerrii oamenilor ca fiind resursa cea mai important de care dispune
un manager, deoarece, prin intermediul ei, se pot gestiona toate celelalte
resurse: cunotine, finane, materiale, echipamente27 etc. Desigur, prin
oameni se realizeaz toate obiectivele managementului, dar nu trebuie
ignorat faptul c i resursa uman acioneaz n conformitate cu deciziile
managementului superior. Dac deciziile de management sunt bune i
rezultatele resursei umane se ateapt s fie bune, iar dac deciziile
manageriale sunt greite, orict de bine pregtit i de cointeresat ar fi restul
personalului, n cele mai multe cazuri i rezultatele finale sunt
necorespunztoare. Acest raionament este susinut de numeroasele decizii
manageriale care au nsoit privatizrile din ultimii douzeci de ani, ce au
condus spre insolven sau faliment, chiar dac resursa uman era
performant. De asemenea, multe strategii financiare, de marketing sau de
dezvoltare au condus spre faliment, chiar dac resursa uman proprie
ndemna la pruden.
Ca atare, considerm c firma trebuie privit n integralitatea
resurselor de care dispune, fiecare tip de resurs ndeplinind pe rnd rolul de
resurs important, funcie de dimensiunile i complexitatea proceselor
organizaionale, la fel cum fiecare instrument are rolul su important n
26

Pe larg, Emil Mihuleac, Stan Stngaciu, Managerul profesionist, Editura Maiko,


Bucureti, 1996,
p.137-152
27
Ase vedea: Michael Armstrong, Cum s fii un manager i mai bun, Editura Meteor Press,
Bucureti, 2004, p.18, 29, 83-123, 189-196; Aurel Manolescu, Managementul resurselor
umane, Editura Economic, Bucureti, 2003, p.15-148

96

Mircea Udrescu, Constantin Coderie, Dan Nstase

cadrul unei orchestre, atunci cnd orchestra se bazeaz pe el. n toate


situaiile rezultatul final ine de aciunea sinergic a instrumentitilor, a
orchestrei, a dirijorului, a slii i a altor factori de mediu. Tot la fel, pentru o
firm, rezultatele finale sunt sinergic legate de resursele la dispoziie, de
competena i implicarea celor ce le pun n oper, de factorii de mediu n
care se realizeaz obiectul de activitate i de calitatea managerial. Pentru
managerii de valoare totul are importan, fiecare element de resurs
trebuind s se gseasc la momentul potrivit, n locul potrivit i s realizeze
ceea ce i se cere.
Managerii sunt necesari pentru c ei sunt mputernicii s obin
rezultate. Dar pentru a obine rezultatele dorite, managerii trebuie s fac
fa evenimentelor, iar acest lucru nu se poate face dect prin intermediul
oamenilor, de aceea managementul se ntinde ca o aur de la conductor
spre subordonat, dar fiecare participant la actul managerial se personalizeaz
prin propriile resurse pe care le pune n oper pentru rezolvarea
responsabilitilor. Timpul, experiena, elementele de know-how,
aptitudinile, atitudinile i deprinderile se folosesc n procesele manageriale,
att n direcionarea eforturilor generale, dar i stpnirea situaiilor
funcionale cotidiene n evoluia lor intercondiionat. De aceea, orice
rezultat trebuie privit ca finalitate a deciziei luate n privina sa, a
implementrii consecinelor deciziei prin utilizarea eficient a tuturor
resurselor.
Obinerea de rezultate, prin ducerea la bun sfrit a aciunilor,
reprezint trstura principal a proceselor manageriale legate att de
persoan, ct i de organizaie sau firm. Adic, metodele manageriale de
planificare, organizare, antrenare i motivare, coordonare, control i
evaluare devin eficiente numai n msura n care persoana care le sugereaz
este eficient.
Rezultate superioare au oamenii de succes, iar acetia se
caracterizeaz prin: stabilire realist de obiective, bine ncadrate n timp,
efort financiar, colaborare etc., ncredere n rezultatele obinute prin efort
propriu, cunoscnd bine drumul pe care trebuie s mearg i apreciind cu
discernmnt influenele date de ans; preocupare susinut pentru
mbuntirea performanelor fr a fi insensibili la
obinerea de
recompense; angajare uoar la efort ,avnd perspectiva succeselor mrunte
i sigure etc.
Asemenea caracteristici se etaleaz la oamenii al cror caracter este
apreciat prin ct mai multe din urmtoarele coordonate comportamentale,

astfel:28 i definesc n mod precis ce doresc s fie fcut; i stabilesc


termene solicitante, dar nu imposibile, pentru a termina aciunile; transmit
clar ce i cnd trebuie fcut; sunt pregtii s discute felul n care trebuie
realizate aciunile, ascult i in seama de sfaturi; odat ce cursul de aciune
a fost acceptat, l urmeaz ns neabtut, dac nu cumva evenimentele
dicteaz o schimbare de direcie; sunt tenace i dedicai ajungerii la inta
dorit, dorind perseveren i hotrre n faa adversitilor; i autoimpun
performane ridicate i sunt oarecum duri, ateptnd performane de acelai
nivel din partea tuturor; muncesc din greu i acioneaz bine n condiii de
presiune, dnd ce este mai bun din ei; manifest tendina de a fi nemulumii
de stagnare; nu sunt niciodat complet satisfcui de propriile lor
performane de propriile lor performane i se autoinvestigheaz permanent;
i asum riscuri calculate; i revin repede din poticneli fr a descuraja ii regrupeaz rapid forele i ideile; sunt entuziati n privina sarcinilor i le
transmit i altora entuziasmul lor; sunt hotrtori n sensul c sunt capabili
s aprecieze rapid situaiile, s defineasc direcii alternative de aciune, s
determine cursul preferat i s le transmit subordonailor ce anume trebuie
fcut; monitorizeaz permanent performanele lor i pe ale subordonailor,
astfel nct orice abatere s poat fi corectat la timp etc.
Comunicarea, controlul, coordonarea, fundamentarea i luarea
deciziilor, delegarea, conducerea, motivarea, gestionarea obiectivelor,
stabilirea prioritilor etc. se constituie n tot attea tehnici de management
prin care se stabilesc i se realizeaz obiectivele propuse, ce vor contura
rezultatele prefigurate.
n esen, managerul rezultatelor performante ine seama de
urmtoarele sfaturi: Promisiuni respectai-le. Dac suntei ntrebat cnd
putei oferi ceva, cerei timp de gndire. Includei o marj de siguran.
Anunai un termen. Dup aceea, livrai mai devreme dect ai promis.29
Pcate manageriale fundamentale. Rezultatele de succes aparin
managerilor care respect n practic, n mod creativ, trsturile
caracteristice artate anterior i stpnesc sistemele, metodele i tehnicile de
management,
capabile s angajeze eficient resursele la dispoziie.
Managerii se deosebesc fundamental ntre ei dup modul n care ei se
orienteaz selectiv, preferenial, fa de laturile realitii, devenind, dup caz
buni sau ri, coreci sau incoreci, lacomi sau prudeni, morali sau imorali
etc. Toate aceste aspecte atitudinale negative se transform, n practica
managerial, n adevrate pcate.
28
29

Michael Armstrong, op. cit., p.30


Robert Townsend, Up the Organisation, Michael Joseph, Londra, 1970, p.231

n mulimea atitudinilor negative, noi considerm a fi un pcat


managerial determinant lcomia. Ea l transform pe manager n nesios, n
avid, n apuctor i profitor, n avar, n hrpre, n imoral, n nesocotit n
angajarea resurselor etc.
Lcomia temperamental se pune n eviden la cei care risc totul
pe o afacere, n speran mbogirii fr eforturi prea mari. ncercm s
descriem acest comportament prin urmtorul exemplu, luat din domeniul
imobiliar. Astfel, n 2006, managerul unei firme micue de imobiliare i-a
lmurit pe cei civa salariai de perspectiva minunat a unei afaceri mai
mult dect profitabile. Prin unirea capitalurilor proprii (bani personali la
care se puteau aduga unele mici mprumuturi) urmau s cumpere dou
apartamente de 4-5 camere, n zona central a oraului, cu circa 240 000
euro. Pe baza acestor proprieti, la care se aduga, la nevoie, propriile lor
locuine, puteau angaja de la o banc un credit de 360 000 de euro, pe
termen de zece ani, cu o dobnd anual de 10%. Acest lucru i angaja la o
datorie anual de 72 000 de euro, ceea ce nsemna ca lunar s poat achita
circa 6 000 de euro. Prin nchirierea celor cinci apartamente se puteau obine
cel puin
7 500 de euro, plus achitarea chiriilor aferente de circa 500 lei lunar.
Raionamentul de nceput promitea ca, n zece ani, din venitul total de 900
000 de euro, obinui din nchirierea celor cinci apartamente, se achita
mprumutul bancar i dobnda aferent de circa 720 000 de euro, i rezulta
un venit net de 180 000 de euro, plus trecerea n proprietatea lor a nc trei
apartamente de lux.
Din nefericire, afacerea a decurs n felul urmtor. n anul 2007,
veniturile din chirii au fost de 90 000 de euro, plata datoriilor bancare au
fost de 72 000 de euro, venitul net a fost de 18 000 de euro, bani ce s-au
investit n dotri i n plata unor mprumuturi mai vechi. Totodat, s-au
achitat de ctre chiriai i cheltuielile de ntreinere.
n anul 2008, numai patru apartamente au putut fi nchiriate. Firma a
avut venituri de 72 000 de euro, cu care a achitat datoriile la banc. n plus,
a trebuit s mai achite i cheltuielile de ntreinere pentru un apartament, n
valoare de circa 6 000 lei.
n anul 2009, n medie, numai dou apartamente au fost nchiriate. Sau obinut din afacere numai 36 000 de euro, iar la banc s-au nregistrat cu
o datorie de 36 000 de euro. n plus, s-au achitat cheltuielile de ntreinere
pentru trei apartamente, n valoare de
18 000 lei.
Anul 2010 a debutat i mai ru: nici-un apartament nchiriat,
perspectiva ca datoria la banc s creasc cu nc 72.000 de euro i obligaia

Erori manageriale capitale n calea obinerii

99

de a plti cheltuielile de ntreinere pentru cele cinci apartamente, n sum


de 30 000 de lei.
Nici dup trei ani, o afacere ce promitea foarte mult, s-a transformat
ntr-o adevrat catastrof, n condiiile n care preul chiriilor s-a redus
foarte mult, cererea de nchiriere de apartamente de lux este ca i
inexistent, cererea de apartamente este n scdere, ca i preurile
apartamentelor. Dar lipsa de lichiditi face s creasc gradul de ndatorare,
iar perspectiva pierderilor este nspimnttoare.
O adevrat lcomie marginal apare atunci cnd managementul
angajeaz capitalurile spre afacerile care promit cea mai mare rat de profit,
ignorndu-se toate riscurile, mai ales principiul, conform cruia nu trebuie
s te mprumui mai mult dect poi s rambursezi. De acest lucru nu a inut
seama managementul firmei Euro Market Services 30 care, deinnd un teren
pe care putea obine cu uurin aproximativ trei milioane de euro, a gndit
un proiect imobiliar care s-i aduc i mai muli bani. Cu terenul n
proprietate, cu resursele proprii de aproximativ 1,2 milioane de euro, la care
s-au adugat 1,6 milioane de euro, obinui ca linie de credit de la o banc,
cu +3% fa de schema Euribor, cu doi ani de graie, marele proiect a
nceput, n anul 2007, dar s-a mpotmolit prin 2008 chiar la temelie. Piaa
romneasc nu a reacionat aa cum s-a dorit la gndurile antreprenorului i
nimeni nu s-a interesat de proiectul deja demarat. Lucrrile construciei au
continuat, dar s-a apelat la o firm de consultan care, n schimbul a 10 000
de euro, a sugerat s se schimbe destinaia construciei, pentru care erau
necesare cheltuieli suplimentare. La nceputul anului 2009, dobnda
negociat iniial a crescut cu 2%, ceea ce a avut drept consecin ca,
ncepnd cu 27 septembrie 2009, cnd trebuia pltit prima rat, suma
lunar de rambursat a ajuns la aproximativ 80 000 de euro. Dar veniturile
nete din alte activiti ale firmei erau de numai 30 000 de euro. De acum,
perspectiva afacerii s-a nruit, aa cum s-au nruit i speranele pentru un
loc de munc pentru circa 80 de angajai iniiali ai firmei. Banii
mprumutai, ca urmare a lcomiei marginale, n sperana unui profit de
anvergur , s-au transformat ntr-un drog ce a distrus partea sntoas a unei
afaceri ce prea de perspectiv.
n numele lcomiei, optimismul exagerat, ndatorirea ridicat i
prudena exagerat n declanarea aciunilor de restructurare sunt alte pcate
manageriale ce au drept rezultat compromiterea afacerilor. Un exemplu
concludent al unui asemenea sistem managerial este dat de situaia de la
30

Pe larg , De Gianina Ungureanu-Iovnel, Raluca Bra, Ct de mult te poi ndatora,


articol, Forbes, 21 septembrie 2009, p.30-31

100

Mircea Udrescu, Constantin Coderie, Dan Nstase

Flamingo. n luna mai a anului 2009, conducerea Flamingo a numit un nou


manager executiv, deoarece situaia economic nu era bun i se impunea o
schimbare de supravieuire. Pn la aceast dat, vechea conducere reuise
integrarea Flanco n Flamingo, se continuase extinderea comercial n ar,
dar se nchiseser multe spaii n exterior, se crease conceptul Flanco World,
magazine foarte mari, de circa 3 000 metri ptrai, dar cifra de afaceri
sczuse n primul semestru din 2009 la 45% din cea a semestrului similar al
anului 2008, iar nivelul datoriilor se ridicau la 33-34 milioane de euro. Din
momentul n care QVT Fund, un fond de investiii american, ce deinea 22%
din Flamingo, pe fondul creterii datoriilor financiare, a cerut dizolvarea
firmei, pentru a se mai recupera ceva din patrimoniul general, noul manager
executiv constata cu amrciune Dou mari greeli s-au fcut n ultima
vreme. Una dintre cele dou mari greeli a fost mrirea suprafeelor
magazinelor nou deschise i selectarea de locaii proaste pentru unele dintre
acestea. A doua greeal a fost gradul de relaxare prea mare cu care s-au
desfurat absolut toate procesele din companie i eficiena mult prea
sczut.31 ncercnd s gseasc unde s-a greit, vechiul manager a putut s
constate: ntre 2006 i 2008, vnzrile au crescut de la 132 milioane de euro
la 202 milioane de euro; suprafaa net de vnzare a magazinelor s-a extins
de la 45 000 de metri ptrai la 59 000 de metri ptrai; n perioada 20062008, Flamingo i-a dublat cifra de afaceri de la un an la altul; n primele
nou luni ale anului 2009 firma a trecut pe pierderi o sum de 35,4 milioane
de lei, mai mare de zece ori dect cea din perioada anterioar. Greeala
managerial: s-a lsat ghidat de optimismul aproape copilresc al
mediului de afaceri din Romnia i a construit prea trziu un plan de
restructurare care trebuia s combat efectele crizei.Erau spaii
comerciale disponibile peste tot. Dac nu le ocupam noi, le-ar fi ocupat
alii..32 Dei riscurile crizei erau tot mai mari, mirajul ctigurilor erau i
mai mari. Ca atare, n loc s aplice la maxim strategia de restrngere,
Flamingo, dei ncepuse s piard, a continuat s se mprumute, cu sperana
c 2009 o va gsi cu ct mai multe magazine deschise, care-i va aduce
vnzri i mai mari. Speranele marilor profituri nu s-au adeverit. Criza s-a
adncit, iar vnzrile au sczut dramatic. Planul de restructurare introdus de
noua conducere managerial, nu a reuit revigorarea firmei, dar a nregistrat
totui o reducere considerabil a cheltuielilor. Prea puin pentru a mai conta
n viitor pe o pia pe care, de curnd, era al doilea mare juctor, dup Altex.
31

Silvia Panuru, Mai poate Flamingo s zboare?, articol, Forbes, 24 august, 2009, p.15
De Adelina Vlad, Laureniu Rooiu, Greelile Flamingo, articol, Forbes, 11 ianuarie
2010, p.16
32

Erori manageriale capitale n calea obinerii

101

Teoria i practica managementului consider a fi viabile dou tipuri


de schimbare managerial, schimbarea strategic ce se ocup de
problemele pe termen lung i care vizeaz organizaia n ansamblul su, i
schimbarea operaional ce este asociat aspectelor organizaionale cu
efect imediat din interiorul unei pri a organizaiei. Dar schimbarea
managerial poate avea deseori premise ce in de atitudini i decizii
manageriale nestpnite, care reprezint adevrate pcate manageriale
pentru cultura organizaional dat. Lcomia, optimismul exagerat,
ndatorarea exagerat i prudena exagerat n aplicarea planurilor de
schimbare se constituie n cele mai frecvente pcate ale practicii
manageriale, prin care se compromit rezultate susinute de speran i bune
intenii.
Bibliografie selectiv
Armstrong, M. (2004) Cum s fii un manager i mai bun, Editura
Meteor Press, Bucureti
Manolescu, A. (2003) Managementul resurselor umane, Editura
Economic, Bucureti
Mihuleac, E., Stngaciu, S. (1996) Managerul profesionist, Editura
Maiko, Bucureti
Neagu, C., Udrescu, M. (2008) Managementul organizaiei, Editura
Tritonic, Bucureti
Panuru, S. (2009) Mai poate aflamingo s zboare?, Forbes, 24 august.
Townsed, R. (1970) Up the Organization, Michael Joseph, Londra
Ungureanu-Iovnel, G., Bra, R. (2009) Ct de mult te poi ndatora?,
Forbes, 24 august
De Adelina, V., Rooiu, L. (2010) Greelile Flamingo, articol, Forbes,
11 ianuarie

Studiu privind motricitatea


studenilor din facultatile
economice i preferintele lor
n ceea ce priveste
activitile sportive
Lector univ. drd. Antoanela ILIESCU
Universitatea Artifex din Bucureti
Abstract
It can be observed a rupture of the physical education practice once
school is finished, revealing the incapacity of the school to make children
used to the sustainable practice of physical exercises.
It can be considered that during the last 15 years the sport practice
was doubled attracting the practice of physical exercises even after high
school graduation. The great majority of practitioners focus on activities
whose learning is less costly and quick.
Key words: sport, popular, training, physical exercise,
questionnaire
Obiective
Cercetarea de fa face parte dintr-un studiu ce privete activitatea
corporal a populaiei tinere. Am emis ipoteza c practicarea activitilor
fizice se afl n permanen sub efectul diverselor curente care contureaz
modul de practicare a sportului, n funcie de capacitile fizice, capitalul
financiar i nu n ultimul rnd de moda vieii. Majoritatea practicanilor se
cooncentreaz ctre activitile a cror nvare este mai puin costisitoare i
mult mai rapid. Sporturile care necesit un antrenament intens i de lung
durat se situeaz pe o treapt cu mult inferioar celor menionate mai sus.
Subieci, metode, rezultate
Eantionul cercetat a fost alctuit din 64 persoane, cu vrst cuprins
ntre 18-26 ani. Pentru evidenierea tipurilor de activiti fizice practicate de
catre studeni i aflarea nivelului de motricitate am folosit urmtoarele
chestionarea

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Studiu privind motricitatea

Test de autocunoatere motric.


Nr. ntrebare rspunsuri posibile
1.
Simi nevoia s te miti cand trebuie s stai linitit?
A
Pot sta mult vreme linitit, fr s simt nevoia s m mic
B
Cnd trebuie s stau linitit, rareori simt nevoia s m mic
C
Dei nu mi place, cu efort stau fr s m mic
D
Suport greu, m irit situaiile n care trebuie s stau fr
s m mic
2
Simi nevoia de a te ocupa cu ceva n timpul liber?
A
Pot sta vreme ndelungat fr s fac ceva
B
Uneori simt dorina de a m ocupa cu ceva
C
n general mi caut ocupaie
D
Nu pot sta nici un moment fr ocupaie
3
Ce activiti i plac mai mult- cele dinamice sau
statice?
A
Suport cu greu activitile cu mult micare, mi plac cele
statice
B
Dei prefer activiti statice, nu fug de cele dinamice
C
Dei prefer activitile dinamice, nu le evit pe cele statice
D
Suport greu activitile statice, mi plac cele care cer
micare
4
i plac sporturile, excursiile, munca n aer liber?
A
Nu mi plac i de aceea n general le evit
B
Nu-mi displac, dar gsesc rar timp pentru acestea
C
mi plac i le practic ori de cte ori mi se ofera prilejul
D
mi plac foarte mult i le practic intens, chiar n dauna
unor interese
5
Eti considerat un bun sportiv?
A
Cei din jurul meu consider c nu am aptitudini sportive
B
Sunt considerat un sportiv mediocru
C
Sunt considerat un sportiv bun
D
Sunt considerat un sportiv foarte bun
6
Cum te miti n general
A
ncet
B
Nu prea repede, nici prea ncet
C
Repede
D
Foarte repede

puncte
1
2
3
4
1
2
3
4
1
2
3
4
1
2
3
4
1
2
3
4
1
2
3
4

104

Antoanela Iliescu

Pentru a aprecia motricitatea studenilor am stabilit 5 trepte de


motricitate n funcie de punctajul obinut:
20-24 pct motricitate excesiv /coleric (ME)
16-19 pct motricitate bun (MB)
12-15 pct motricitate medie (MM)
8-11 pct motricitate slab (MS)
sub 8 pct static (S)
Potrivit rspunsurilor din chestionar, am observat urmtoarele
aspecte:
Din cei 64 de studeni chestionai 3 au motricitate excesiv, 16 au
motricitate bun, 34 motricitate medie, 11 motricitate slab i niciunul nu
este static.

Tabel cu sportul practicat acum


Sportul practicat
1. Jogging
2. Body building

Nr. opiuni
14
10

%
14%
10,6%

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Studiu privind motricitatea

Sportul practicat
3. not
4.
Gimnastica
acrobatic
5. Culturism
6. Tenis de camp
7. Tenis de masa
8. Baschet
9. Fotbal
10. altele

Nr. opiuni

6
10

6,9%
10,16%

7
5
2
3
2
5

7,11%
5,8%
2,3%
3,5%
2,3%
5,8%

Se poate observa c pe primul loc n ierarhia preferinelor se situeaz


jogging-ul. Pe locurile 2 i 3, la o diferen foarte mic unul de celalalt se
gsesc Body building-ul i gimnastica acrobatic. Toate trei sunt sporturi
care nu necesit un timp lung de nvare, nu necesit timp lung de deplasare
la locul de desfurare i pot fi practicate la orice ora din zi i n orice zi a
sptmnii. Pe locurile 4 i 5 se situeaz notul i culturismul, fiind urmate

106

Antoanela Iliescu

de sporturi mai complexe, care necesit o perioad lung de nvare,


echipament i costuri mari de practicare. Putem spune c sporturile colective
se situeaz printre ultimele locuri n clasamentul sporturilor preferate de
tnrul modern.
Concluzii
- Aproape toi studenii intervievai au declarat c i ocup o
parte din timpul liber practicnd exerciii fizice sub diferite
forme.
- Studenii s-au dovedit receptivi n a-i afla nivelul
motricitii.
- Categoriile de vrst sub 30 de ani se constituie n
consumatori serioi ai tuturor variantelor de activiti fizice,
existnd desigur, ponderi diferite ale acestor activiti n
cadrul fiecarei grupe de varsta.
- Predomin sporturile care nu necesit un timp lung de
nvare, nu necesit timp lung de deplasare la locul de
desfurare
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