project identification - Buletinul Universitatii Petrol

BULETINUL
Universităţii Petrol – Gaze din Ploieşti
Vol. LIX
No. 4/2007
93- 102
Seria
Ştiinţe Economice
Interactive Ideas
Irina Gabriela Rădulescu
Petroleum-Gas University of Ploieşti, Bd. Bucureşti 39, Ploieşti
e-mail: [email protected]
Abstract
We present in this column the research project entitled A cultural model specific to Romanian SMEs in
the context of knowledge management, coordinated by Ion Popa, Reader PhD at the Academy of
Economic Studies, Bucharest and Irina Gabriela Rădulescu, Lecturer PhD at the Petroleum-Gas
University of Ploieşti. The same column also presents in detail two international conferences that were
held in Constanţa, Romania and in Hamburg, Germany, respectively, where representatives from the
Petroleum-Gas University of Ploieşti were present. The editorial event focuses on the presentation of the
collection Duality of world economy, from the Publishing House of the Petroleum-Gas University of
Ploieşti, 2007 (coordinator: Irina Gabriela Rădulescu) and on the first two books from this collection:
Duality of world economy (author: Irina Gabriela Rădulescu) and National and international dimensions
of the phenomenon of drugs (authors: Irina Gabriela Rădulescu and collective). The prefaces to these
books were written by two French professors, specialists in the field of world economy: Jean Klein,
professor at the Department of International Development of Enterprises within the National
Conservatory for Arts and Professions, Honorary Dean of the School for High Studies in Trade, Paris
and Max Peyrard, professor emeritus at the University of Paris 1 Sorbonne. The column focusing on
editorial events also presents a review of the book entitled Financial accountancy of a company (author:
Alexandru Sălceanu), with a preface written by Octavian Bojian, Professor PhD, Academy of Economic
Studies, Bucharest..
Key words: project, competition, research, international conference, editorial event
Successful project
Project identification
Project name: A cultural model specific to Romanian SMEs in the context of knowledge
management
Project type: CEEX Project, PN II, Model 4
Period: 2007 – 2010
Project manager: Ion Popa, Reader PhD, Academy of Economic Studies, Bucharest
Project coordinator from Petroleum-Gas University of Ploieşti: Irina Gabriela Rădulescu,
Lecturer PhD, Petroleum-Gas University of Ploieşti
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Irina Gabriela Rădulescu
Project description
During 2007 and 2010, the Academy of Economic Studies from Bucharest coordinates the PN II
project with the title A cultural model specific to Romanian SMEs in the context of knowledge
management. By means of this project, we intend to focus on knowledge management and its
relationship to the strategy in order to create a strategic model and an implementation guide to
be used in Romanian SMEs. The project is organized in partnership with the Petroleum-Gas
University of Ploieşti, Maritime University of Constanţa, the National Institute for SMEs and
the National Institute for Research in Construction. The period scheduled for this project is 36
months and it contains both fundamental and applied research that is structured in 5 steps. We
will use a multidisciplinary approach ranging from economic studies, managerial skills,
technical, informatics, sociologic, judicial and planning abilities to institutional involvement.
The research methods that we intend to use come from different areas of study: prognosis and
planning, management, comparative management, statistics, mathematics, informatics,
econometrics, technology etc. By means of the envisaged results, the project aims at completing
a major area that was not thoroughly studied in Romania, that of the relationship between
strategy, knowledge management and Romanian SMEs. The project contributes to the increase
of competitiveness in Romanian SMEs, allowing an easier adaptation of such companies to the
transformations brought about by knowledge management; indirectly, the project may
contribute to the increase of competitiveness in Romanian economy as a whole, thus reducing
Romania’s difference when compared to other EU member states in terms of Lisbon strategy.
The main aim of the project is to accomplish the first Romanian-based managerial instrument
meant to increase competitiveness of SMEs as a Romanian cultural model for knowledge
management, taking into account the evolution of this field in the EU and in the world,
following a rigorous and complex methodology.
Phase I. Identification of the transformations in the management of SMEs in the context of
moving to knowledge management, with the following activities:
Activity I.1. Research on the relationship between knowledge culture and management;
Activity I.2. Analysis of the situation of knowledge economy in Romania in order to identify
the connection elements with knowledge management;
Activity I.3. Identification and evaluation of the prospects of Romanian SMEs taking into
account the implementation of the strategy from Lisbon;
Activity I.4. Documenting knowledge management in Romanian SMEs, focusing on the
cultural elements.
Contact:
Ion Popa: [email protected]
Irina Gabriela Rădulescu: [email protected]
Seminars and International Conferences
Bilateral seminar Durable development of Romania and Republic of Moldova
in European and world context, Constanţa 2007
During 19th and 21st September 2007, in Constanţa there took place a bilateral seminar, entitled
Durable development of Romania and Republic of Moldova in European and world context,
which was organized by the National Institute for Economic Research, the Academy of
Economic Studies from Chişinău and “Ovidius” University of Constanţa.
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We present the following extracts from the program of the seminar:
Plenary sessions:
Opening session, Mircea Ciumara, Professor PhD, General Director of the National
Institute for Economic Research, Doctor Honoris Causa of the Academy of Economic
Studies from Chişinău
o Economic policies for a durable development of Romania in European and world context,
Gheorghe Zaman, Professor PhD, Executive President of the Section for Economic,
Judicial and Sociologic Sciences within the Romanian Academy, Director of the Institute for
National Economy
o Premises and opportunities for durable development of the Republic of Moldova in
European context, Grigore Belostecinic, correspondent of the Academy for Science of the
Republic of Moldova, Rector of the Academy of Economic Studies from Chişinău and
Corneliu Guţu, main researcher of the Center for Economic Research, Academy of
Economic Studies from Chişinău
o Durability of the natural environment and sustainable development in tourism, Ion Dănuţ
Jugănaru, PhD, Vicepresident, General Director of the Chamber for Trade, Industry,
Shipping and Agriculture from Constanţa, associated professor with the “Ovidius”
University of Constanţa
Workshops
o
Economy and surable development, Chairs: Gheorghe Zaman, Professor PhD, Grigore
Belostecinic, Professor PhD
o The environment and durable development, Chairs: Ivan Mărginean, Professor PhD,
Valentina Fetiniuc, Reader PhD
o Culture and durable development, Chairs: Valeriu Ivan Franc, Professor PhD, Steliana
Burlacu, Lecturer PhD
Book release
o
o
Volumes 1 to 8 of the Series Durable development of Romania in European and world
context, program of excellent research (CEEX), National Institute for Economic Research,
2005-2008
Interventions from the members of faculty, Petroleum-Gas University of Ploieşti
o
o
o
o
o
o
o
o
Done Ioan, Reader PhD, Corruption – cause and effect of durable development (production
component)
Ene Corina, Lecturer PhD, New dimensions of food security in Romania from European
perspective
Enescu George, Lecturer PhD, Taxation and its role in durable development
Ioniţă Amalia, Lecturer, Dimensions of economic growth in the context of durable
development
Matei Mirela, Lecturer PhD, Particularities and trends of Bucharest Stock Exchange from
the perspective of convergence to World Economic Union
Mureşan Jianu, Assistant, Durable development at local level in the context of European
integration
Stancu Adrian, Assistant, Opportunities for particularization of methods for evaluation food
quality from the perspective of durable development
Străoanu Boni, Lecturer, IFRS implementation in Romania – a means of normality in
economic results in the context of convergence to European Economic Union
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Irina Gabriela Rădulescu
Ţegledi Monica, Lecturer, Exigencies of regional development in Romania and from the
perspective of the integration to European Economic Union
o Ungureanu Adrian, Assistant, Romanian seaside in the context of durable development
o Viuleţ Cristina, Assistant, Tourism, competitive component of durable development in
Romania
Note: During the seminar, bases for a protocol of collaboration were laid. This scientific
collaboration involves the National Institute for Economic Research, the Institute for National
Economy within the Romanian Academy, the Academy of Economic Studies from Chişinău and
the Petroleum-Gas University of Ploieşti. This protocol was signed in November 2007.
o
Ioan Done, Reader PhD,
Head of the Department for Economy and Business Administration,
Petroleum-Gas University of Ploieşti
International Conference Visual Paradigm, 2nd European user meeting,
Hamburg 2007
During 6th and 8th November 2007, in Hamburg, Germany, there took place the second
European Visual Paradigm user meeting (November 6th), and a workshop entitled From
requirements to code-agile development with Visual Paradigm suite (November 7th and 8th).
Petroleum-Gas University of Ploieşti was represented at the conference since it has been using
the software Visual Paradigm (the educational version).
We present the following extracts from the program of the conference:
o
o
o
o
o
o
Welcome notes, Juergen Pitschke, PhD, MD Visual Paradigm Team Europe
News from Product Development – VP Suite 3.1 and beyond, Angus Chan, Product
Manager Visual Paradigm Int.
Business Process Modeling and Requirements Engineering – What to do before Application
Development Starts – Experiences from customer projects applying BPMN and UML,
Juergen Pitschke, PhD, MD Visual Paradigm Team Europe
Agile Application Development by Visual Paradigm – How Visual Paradigm supports and
uses Agile Approaches in Software Development, Angus Chan, CEO Visual Paradigm Int.
Successful Development of SOA Applications with ProCEM, Erich Ortner, Professor, TU
Darmstadt, Information management
Closing remarks
Professor Liviu DUMITRAŞCU, PhD
Vice-Rector for International Relations,
Petroleum-Gas University of Ploieşti
Editorial Event
Collection “Duality of world economy” (coordinator: Irina Gabriela
Rădulescu)
It is a known fact that, apart from the totality of goods and services that are reported
globally and make up world economy, there is also the so-called “unofficial economy”1,
1
[1] Rob Thomas - Principal Lecturer in Business Environment at the University of Portsmouth: „Unofficial
Economy”, Economics and Business Education Association Autumn 2003, provided by ProQuest Information and
Learning Company, 2003 http://findarticles.com/p/articles/mi_qa3889/is_200310/ai_n9317927/pg_1
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which is not included in the official figures. Far from being neglected, this type of
“economy” is worth, according to some sources, 39,000 billion USD, and represents
23% of the global gross product, equal to the gross domestic product of the United
States! But, what is it behind this word?
We talk about a “grey”, “illegal”, “criminal”, “hidden”, “home-made”, “unregulated”,
“informal”, “parallel”, “shadow”, “underground”, “basement”, “unofficial”, “unreported” or
“unrecorded” economy – all these words characterize, partially and incompletely, the nature of
the activities that are at the basis of this economy.
In the specialized documents and books, one can identify four main categories of activities that
belong to the unofficial economy or to “shadow” economy: the activities of the “home-made”
economy or unrecorded2, the activities of the informal economy3, the activities of the
unregulated or unreported economy4 and the activities that can be included in the category of
criminal, illegal economy 5.
It is obvious that the effects of these “shadow” economies are different, from one country to
another and they depend on the level of the legal framework and on the rigor of law
enforcement. It was noticed that the effects are more serious in those countries with a low gross
domestic product and in the developing countries as compared to economically well-developed
countries. Thus, while the “shadow” economy is estimated at 68-76% of the total GDP in
Nigeria or in Egypt, the value in Great Britain or in France is between 13 and 23% and even
lower, 8-10%, in Japan or the United States of America. In countries such as Romania or
Slovakia, the share of the “shadow” economy in the GDP is between 9 and 16%6.
Out of the categories that were mentioned before, the most important, by its share and by its
destructive effects on society as a whole, is by far the criminal, illegal economy which includes:
illegal drug trafficking and trade, illegal weapon trafficking and trade, human trafficking
(prostitution), generalized corruption and one of the newest and most destructive effects of the
modern criminal activity – international terrorism. All these aspects are dealt with in the
collection entitled “Duality of world economy” 7, as it follows:
o
Irina Gabriela RĂDULESCU, Duality of world economy, Publishing House of the
Petroleum-Gas University of Ploieşti, Collection „Duality of world economy”, 2007, 200
pages (in Romanian and in English);
o
Irina Gabriela RĂDULESCU (coordinator) and collective8, National and international
dimensions of the phenomenon of drugs, Publishing House of the Petroleum-Gas University
of Ploieşti, Collection „Duality of world economy”, 2007, 320 pages (in Romanian and in
English);
2
It is about those activities that produce goods and services that are used within a household cooking, cleaning,
taking care of children etc.
3
The informal sector is generally made up of those small producers and a few employees that work home. See
Thomas, J.J. (1992) “Informal economic activity”, Hemel Hampstead: Harvester Wheatsheaf.
4
The irregular sector is unreported and includes companies (of all categories) whose production is legal, but that
look, partially or totally to escape from the legal framework of operations. These refer mainly to taxes and fees, but
they can be associated with health, work safety, obligation of a minimum wage etc.
5
Feige, Edgar L (1990) „Defining and estimating underground and informal economies: the new institutional
economies approach”, World Development, 18(7), July, 989-1002.
6
Schneider, Friedrich & Enste, Domink (2000) “Shadow economies: size, causes and consequences”, Journal of
Economic Literature, XXXVIII, March, pp.77-114.
7
Coordinator of the collection: Irina Gabriela RĂDULESCU; Director of the collection: Liviu DUMITRAŞCU
8
Diplomats, university professors, researchers (from Romania, France, Singapore, Mexico)
98
o
Irina Gabriela Rădulescu
Irina Gabriela RĂDULESCU (coordinator) and collective, National and international
dimensions of corruption, Publishing House of the Petroleum-Gas University of Ploieşti,
Collection „Duality of world economy”9, 2007, 250 pages (in Romanian and in English).
I am fully convinced that this collection, “Duality of world economy”, will be, by its content,
scientific level, quality and use, one of the most appreciated means of learning for students,
university professors, diplomats, researchers and not only them.
Professor Liviu DUMITRAŞCU, PhD
Vice-Rector for International Relations,
Petroleum-Gas University of Ploieşti
Duality of world economy (author: Irina Gabriela RĂDULESCU)
Préface par
Jean KLEIN,
Professeur Titulaire de la Chaire Développement International des Entreprises au CNAM,
Doyen Honoraire d’HEC Paris
Chaque année, des milliards de dollars provenant de l’exportation des différents Etats ne se
retrouvent nulle part, et des montants similaires échappent aux statistiques concernant les
importations. Comment est-il possible qu’un pays exporte sans que d’autres en importent
l’équivalent ? Rien ne se perd, tout se transforme ! Toutefois, en réalité, la balance mondiale ne
s’équilibre pas.
D’une année à une autre, ce mystérieux «trou noir» devient plus profond, comme l’est
également l’ignorance des états sur ce sujet. Sur une période de 20 ans, 1 000 milliards de
dollars ont été versés lors des transactions internationales sans qu’aucun pays déclare leur
réception. Ce «trou noir», expression des irrégularités statistiques, est révélateur d’une réalité de
nos jours : l’existence d’une face cachée de l’économie mondiale. Son exploration est
aujourd’hui indispensable.
Sur le fond de ce «côté obscur» de l’économie mondiale peuvent être mises à jour des
transactions spécifiques qui se déroulent dans un «no man’s land» où l’argent circule à une
vitesse et dans des volumes de plus en plus importants. Longtemps, les statistiques et le contrôle
des Etats ont négligé ces «détails». Suite à ces mystérieuses transactions, les balances des
paiements ne s’équilibrent pas, et les échanges économiques ne sont pas symétriques. Avec le
temps, ce côté caché de l’économie mondiale a pris une telle ampleur qu’il ne peut plus être
ignoré par l’analyse économique.
On peut affirmer que cet espace représente une sorte de terrain vague entre les Etats, les
multinationales, les acteurs économiques en général, sur lequel on produit et échange des
drogues, des armes, des capitaux...
9
Diplomats, university professors, researchers (from Romania, France, Greece, Singapore)
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L’essor des nouvelles techniques de communication donne encore plus d’ampleur à ce «no
man’s land». Aujourd’hui on peut transférer d’un pays à un autre des milliards de dollars de
façon instantanée et pratiquement au même prix. Quelques îles-états sans «vraie» activité
économique servent de relais pour des opérations réalisées dans un secret bancaire absolu. Ces
centres financiers offshore entrent en concurrence avec les centres financiers traditionnels. Ils
constituent des paradis fiscaux pour les contribuables qui cherchent à fuir des états plus
«rigoureux» à cet égard; ils mixent et, éventuellement, blanchissent des capitaux : argent issu de
fraudes fiscales, profits des armateurs, trafics illicites, commissions des intermédiaires… Et tout
cela sans que les autres états puissent réagir efficacement.
Au fur et à mesure que cet espace s’élargit, les instruments de mesure deviennent inefficaces, le
pouvoir de contrôle diminue, et le «trou noir» se creuse. Pays développés comme pays en voie
de développement de toute zone géographique, tous peuvent se retrouver dans ce type de
contexte de déficit de souveraineté qui affecte leur fiscalité, l’ordre publique ou même leurs
stratégies géopolitiques…
Prenons encore l’exemple du trafic et de la consommation des drogues illicites : la grande
majorité des gouvernements s’accordent sur l’interdiction de ces activités, sans toutefois trouver
les moyens efficaces d’éradiquer ces phénomènes.
Les profits criminels sont-ils réellement menacés ? Le bilan global de la répression du trafic des
drogues illicites est très mitigé. Pays consommateurs, pays producteurs, pays de transit : ils sont
tous affectés par ce trafic, qui engendre des vrais chocs sociaux, économiques et
politiques…Seules gagnantes, les «multinationales» du crime tirent de ces activités occultes des
profits gigantesques, qui ne contribuent en aucune façon au développement des pays mêmes.
A toute tentative d’éradication du trafic, le crime organisé répond par la corruption ou
l’intimidation des pouvoirs légaux. Les patrimoines occultes dont ils disposent permettent aux
trafiquants d’acheter leur impunité en finançant le train de vie somptueux ou les aventures
politico-militaires de gouvernants peu scrupuleux. Le trafic de drogues est ainsi souvent
accompagne du trafic d’armes et de la violence qu’il soutient. Le réinvestissement dans le trafic
des drogues est par ailleurs accompagné du blanchissement d’argent permettant d’édifier des
patrimoines plus «légaux»: réinvestissements sur les marchés financiers, dans l’immobilier…
Une des principales sources financières qui rend possibles l’apparition et le développement du
«no man’s land» ne risque pas de disparaître : en effet, de nos jours la fraude et l’évasion fiscale
semblent se banaliser même dans les pays les plus démocratiques. Nombreuses sont par
exemple les revues qui font la publicité des paradis fiscaux et proposent des solutions pour
gagner plus et payer moins d’impôts. Par ailleurs, l’individualisme poussé à l’extrême prône le
refus du partage avec la société et encourage la recherche de soupapes permettant de garder plus
pour soi-même.
La consommation de drogues illicites, bien que reconnue comme dangereuse pour la santé, tend
elle aussi à se banaliser. Elle s’amplifie notamment au niveau des jeunes, qui pensent y trouver
une soupape d’évacuation pour diminuer la pression du «système», ou consomment pour tout
simplement braver l’interdit…Il n’en résulte en fait qu’une dépendance à longue terme, source
de profits pour les cartels de la drogue.
Enfin, le trafic d’armes continue à prospérer grâce aux nombreuses zones de micro - conflits
régionaux présentes un peu partout dans le monde.
Toutes ces évolutions permettent de mieux comprendre l’importance cruciale qu’une bonne
connaissance du dualisme de l’économie mondiale revêt en tant que support d’une action
efficace des pays en vue du rétablissement de leur souveraineté sur ces zones d’ombre.
Le livre de Madame Irina Gabriela Radulescu traite de ces différents problèmes en 4 chapitres
portant sur l’économie souterraine, la corruption, le marché international des drogues, et le trafic
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Irina Gabriela Rădulescu
d’armes. Sa brûlante actualité en fait une des références indispensables dans ce domaine encore
peu exploré.
National and international dimensions of the phenomenon of drugs (authors: Irina Gabriela
RADULESCU (coordinator) ¨ Jean – David AVENEL ¨ Marian STATE ¨ Bogdan
DUMBRĂVESCU ¨ Paul Tănase GHIŢĂ ¨ Alexandru TAŞNADI ¨ Costică VOICU ¨
Pavel ABRAHAM ¨ Petre CRĂCIUN ¨ Constantin SIMA ¨ Gabriel STATE ¨ Diana
ŞERBAN ¨ Liviu DUMITRAŞCU)
Préface par
Max PEYRARD,
Professeur émérite à l’Université Paris 1 Sorbonne
Cet ouvrage vient à point nommé pour mettre l’accent sur un fléau aux multiples aspects qui
menace l’humanité et en particulier la jeunesse : la consommation des différentes drogues.
En onze chapitres, les auteurs, de diverses nationalités, traitent complète-ment l’ensemble des
menaces posées par ce phénomène dramatique.
La première partie de l’ouvrage, intitulée «le danger des drogues», présente de façon
philosophique la problématique du trafic et de la consommation des drogues, dans deux
chapitres, respectivement consacrés à «les labyrinthes de la mort blanche» (chapitre un) et «la
face cachée de l’entreprise des drogues» (chapitre deux).
La seconde partie, traite en cinq chapitres de «la dimension mondiale et nationale de la
production, du trafic et de la consommation de drogues illicites analysées par les organisations
nationales et internationales» chargées de lutter contre ce fléau.
Le chapitre trois présente l’analyse du Rapport mondial sur les drogues » réalisé par l’Office des
Nations Unies contre les drogues et le crime ». Cette vue d’ensemble permet d’apprécier la
situation actuelle et constate que malgré une relative stabilisation de la consommation et une
réduction des cultures, il y a un abaissement de l’âge des consommateurs.
Le chapitre quatre est plus précis car fondé sur le «Rapport mondial sur les drogues de 2007», il
expose les relations entre les trafics de drogues et les réseaux du crime organisé, et présente des
statistiques sur la production, les prix et la consommation de drogues. Il attire l’attention sur la
fragilité de la légère amélioration constatée et propose des axes de lutte
Le chapitre cinq est tiré du «Rapport européen 2006 sur les drogues» publié par l’Observatoire
européen pour les drogues et la toxicomanie, en utilisant les données fournies par les vingt-sept
pays membres de l’Union européenne et la Norvège. La connaissance des principales drogues
consommées permet d’en déduire les risques de dépendance et les remèdes à promouvoir.
Le chapitre six est consacré au «Rapport national roumain» sur la situation dans ce pays en
2006, et fait apparaître que les conclusions sont très proches de celles du Rapport européen, et
que le Gouvernement roumain a complété le cadre répressif de la législation par des mesures
destinées à aider à lutter contre la dépendance.
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Le chapitre sept complète le chapitre précédent en présentant «le Rapport d’évaluation roumain
pour 2007» avec une étude comparative de la production, du trafic et de la consommation des
drogues et «le Plan d’action roumain 2005-2008».
La troisième partie, intitulée «Aspects du phénomène de la drogue en Roumanie, France,
Singapour et Mexique» expose en détail, dans les chapitres huit à onze, les problèmes propres
aux pays étudiés avec l’aide d’une «fiche-pays» et d’une étude nationale approfondie, qui fait
aussi le lien avec les aspects internationaux de l’évolution du phénomène.
On retire de la lecture de cet ouvrage l’idée que la lutte uniquement répressive contre le trafic et
la consommation de drogues ne suffit pas et qu’il est nécessaire que les gouvernements
accentuent la mise en place de mesures préventives, car il faut prendre en compte la dimension
sociale des problèmes (raisons de la consommation), la dimension économique ( organisation de
ce marché informel et hiérarchisé), et la dimension politique (équilibre entre les dispositions
répressives et préventives des législations nationales et internationales).
La lecture de cet ouvrage est donc indispensable pour comprendre la situation actuelle du trafic
et de la consommation des drogues.
Financial accountancy of a company (author: Alexandru SĂLCEANU)
Preface by
Octavian BOJIAN,
Professor PhD, Academy of Economic Studies, Bucharest
As an entity whose main purpose is profit, a company has to face a lot of challenges that are
imposed by the competitive environment of the field of activity.
In the last decades, one may notice that companies began to focus on information, on the basis
of which they handle their resources in order to obtain maximum profit.
In this context, accountancy has to answer these challenges by offering credible and honest
information to all those who make decisions that are connected to the activity of the respective
company (managers, investors, banks etc.).
Taking into account these aspects, one may notice that the book proposed by Alexandru
Sălceanu, PhD, Financial accountancy of a company, published in 2007 by the Publishing
House of the Petroleum-Gas University of Ploieşti, is an answer to the requirements of all those
who work in the field of economics, but not only them, and is thus a useful instrument for all
those who are involved in handling the resources of a company, financing of a company etc.
The book is structured into eight chapters and they deal with the most important economic
aspects that refer to a company, both from a theoretical and a practical point of view: capitals,
immobilization, amounts, treasury etc.
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Irina Gabriela Rădulescu
Special attention is given to the evaluation of assets and to the closing sessions, taking into
account he regulations stipulated by the international accountancy standards and by the
European accountancy norms.
As far as methodology is concerned, the steps taken by the author have fully succeeded in
offering both to students and to specialists in the filed of economics the most accessible ways to
thoroughly understand accountancy problems so that they follow a logic economic line of
thinking and the necessary skills to use the accountancy information in the activity of managing
an economic entity.
The solutions suggested by the author to the practical problems from the book have taken into
account both the national and the international laws, so that the entire book is not only useful to
students, but also to professionals in the field of accountancy.
Opinii interactive
Rezumat
Prezentăm în cadrul acestei rubrici proiectul de cercetare intitulat Model cultural specific IMM-urilor
româneşti în contextul managementului cunoaşterii, având ca director de proiect pe conferenţiar
universitar dr. Ion Popa din partea Academiei de Studii Economice din Bucureşti şi director de proiect
din partea Universităţii Petrol-Gaze din Ploieşti pe lector universitar dr. Irina Gabriela Rădulescu. În
cadrul aceleiaşi rubrici, sunt prezentate în detaliu două conferinţe cu participare internaţională
(Constanţa şi Hamburg) la care Universitatea Petrol-Gaze din Ploieşti a fost prezentă. Evenimentul
editorial găzduieşte prezentarea colecţiei Dualismul economiei mondiale, Editura Universităţii PetrolGaze din Ploieşti, 2007 (coordonator: Irina Gabriela Rădulescu) şi a primelor două cărţi din această
colecţie: Dualismul economiei mondiale (autor: Irina Gabriela Rădulescu) şi Dimensiunile naţionale şi
internaţionale ale fenomenului drogurilor (autori: Irina Gabriela Rădulescu şi colectiv). Prefeţele
acestor cărţi au fost scrise de doi profesori renumiţi din Franţa: Jean Klein, profesor titular al Catedrei
de Dezvoltare Internaţională a Întreprinderilor la Conservatorul Naţional de Arte şi Meserii, Decan
Onorific al Şcolii de Înalte Studii Comerciale din Paris şi Max Peyrard, profesor emerit al Universităţii 1
Sorbonne. Evenimentul editorial din cadrul acestei rubrici găzduieşte, de asemenea, recenzia lucrării
Contabilitatea financiară a întreprinderii (autor: Alexandru Sălceanu) scrisă de prof. univ. dr. Octavian
Bojian, de la Academia de Studii Economice din Bucureşti.