The International Public Sector Accounting Standards Board (IPSASB) has released in June 2012 a Consultation Paper (CP) entitled “Public Sector Combinations†(PSCs) to initiate discussion on the possible accounting treatment for these events. The purpose of this paper is to examine and...

Turnover rates for hospital personnel (nurses, doctors and auxiliary staff) have been increasing in recent years, especially in the public sector, being the result of a couple of factors. I believe that one of the main causes is related to organizational culture aspects. This research analyses...

Romanian non-governmental organizations (NGOs) have the specialists and the capacity necessary to atract funds from European Union for european integration aim. For this purpose they create and implement different kind of projects (social, cultural, etc.). To create such project it is only...

The pre sent paper focuses on the management associated with relatively common concepts: objective, result and performance (ORP). The study is important because in the Romania of the year 2011, a “state reform” is being planned, which will substantiate into the reorganization of public...

The current paper is aimed at identifying the social enterprises according to EMES criteria by investigating the social economy actors in Romania. As an emerging field of study, social entrepreneurship and social enterprise have captured the attention of both practitioners from Europe and North...

Considering the multiple benefits of volunteering, this paper analyses both the forms and the sources of volunteering among students. Community participation in all its formal or informal types, by producing collective goods is proven to be beneficial for the society. Nevertheless it has...

The image of a destination is more than a distinguishing element; it is a component of the supply and brings more value to it. The image of a destination can be the decisive component, while the other elements re relatively alike (1). The image of a tourist destination is strongly connected to...

The globalization, new destinations proliferation and new technologies have changed the competitive environment of the European countries. In the present, the most powerful tool in tourism's promotion is represented by the image of a country or region or touristic product. If we focus our...

Tourism is one of the fastest growing industries in the world. Besides its sustained growth the tourism industry has shown in the first years of the twenty first century that it can deal with political, military and natural disasters. The present paper ac

In order to transmit a culture without altering it, while creating tourism, cultural and religious products, a variety of details must be taken into account regarding the basic tourism services such as accommodations and food. (gastronomy)These services