CONTEMPORARY ECONOMY JOURNAL

12-18

Authors: Gabriela-Mariana IONESCU

According to the almost general concept, a science has the sole purpose of constructing explanations (understood as objective causal descriptions). But this applies only to the natural sciences, because in the social field there are also subjective causes (called goals or final causes) that are generated by free will, so they are unpredictable. Consequently, the factual falsification required by Popper is not possible. The paper aims to examine this impossibility in a conceptual, methodological and instrumental way in order to identify an alternative that would save the testability in the social field. The „social object" used for this analysis is the phenomenon of social justice. In order to elucidate the proposed subject, social justice will be researched both from an institutional, formal and cultural perspective, which implies taking into account the axiological matrix of society.

30-39

Authors: Laura MARCU

Our paper aim to present waste management situation regarding electrical and electronic equipment (WEEE) in Romania in relation to the situation in European Union and with the legislation. First we will review the Romanian law in the light of European legislation that sets European goals and measures to achieve them. Then Romania's situation is presented in comparison with other European countries regarding the quantity of WEEE collected, the mains categories of DEEE collected, the DEEE treatment as well as the evolution of collection rate. We highlight causes of delay that characterize Romania's situation in terms of WEEE management and difficulties currently facing Romania in this field.

48-53

Authors: Hanna SASINOVICH

This paper presents the results of research concerning waste management system as one of the strategic goals of sustainable development. Waste can be both a resource and an environmental problem. Our strategic goal is to make waste a resource. Nowadays we have global trend to reduce, re-use, rework, recycle, recover, so-called 'waste' products. One company's waste or even one person's waste can now become another company's (person's) valuable raw material. And it has an economic impact. Also, with changing technologies, availability and cost of origin input materials, the demand for, or need to use recovered wastes is changing too. In order to promote sustainability with regard to waste management, appropriate waste solutions must be put in place. However, perspective on the area of waste is required to attain sustainable waste management. Various measures that reduce the volumes of waste streams according to the hierarchy for different methods of treatment are required. Recycled raw materials saves energy compared with the use of new raw material. Each opportunity we have to reduce our impacts on the planet is a step forward towards the implementation of sustainable development. And we can defy improving waste management as one of the main goals for sustainable development.

59-73

Authors: Carmen IORDACHE, Iuliana CEBUC

The development of the tourism in Romania depends mainly on the proper use of the potential of the rural areas, on the development and on rural economy revitalisation and on the adoption of a coherent regional policy. The exploitation of natural resurses to maintain the employments are extremely important,in order to meet the economic ,environmental and social aspects of rural areas. This paper aims to emphasize some theoretical aspects of rural tourism, the methodology of estimating the rural tourism recovery degree, a presentation of the poetential elements of the rural tourism recovery degree, causing them based on the estimated degree of the recovery of the rural tourism from Vâlcea-Romania. The degree of recovery of the touristic potential must stay at the concept of a sustainable development of economy which needs a multidisciplinary approach.

80-89

Authors: Marian ZAROSCHI

Accounting has arisen as man began to engage in economic activities both individually and economically to measure and record the activity performed as a social requirement. At the beginning of the 20th century, accounting began to be considered science by some specialists and management techniques by others. At the same time, the generally accepted accounting principles were developed and the auditors used the wording that the accounting statements represent the true image of the company's financial position and the results of its operations in accordance with the accounting statement represented by the generally accepted accounting principles. Accounting is considered both a social and an applied science, determined by the economic, financial, political, legal, social and cultural environment. Accounting is currently recognized as a field of scientific knowledge, which is based on methodologies, principles, and rules, which should lead to the development of a theoretical support for economic decision making in the economic environment. By admitting accounting as a science we must also accept that this science is based on three types of research: fundamental accounting research, applied accounting research, fundamental normative research. Accounting standardization is a social necessity required to present as accurately and as close to the truth as possible the information resulting from accounting and which are mainly represented by the financial statements. Normalization should meet the information needs of the following groups of users: internal users and external users. In accepting Romanian specialists in the field of accounting, normalization is a process through which the synthesis documents, the conceptual framework, the accounting methods and the terms ensure maximum generalization and harmonization. Normalization provides for the definition of postulates, principles and accounting rules. Based on the analysis, we tried to redefine accounting. approached the financial audit in correlation with accounting and historical milestones. I presented the justification of the need for audit based on three theories accepted by specialists: insurance theory, agency theory and motivational theory, theories interfering with accounting. We have determined that the financial audit is a tool that complements accounting.

100-107

Authors: Delia TESELIOS, Mihaela SAVU

The transition from Internet access, mainly from desktop / laptop to Internet access via mobile devices, is one of the factors behind the increase in the number of Internet users and, implicitly, the increase in the number of Social Media users. As a result, companies are increasingly attributing their presence to the Internet by creating websites that offer more functionalities and using Social Media platforms. Starting from these premises, the paper aims to present an analysis of how companies use Social Media to increase their competitiveness. The results of this analysis present the benefits brought to companies by using Social Media platforms.

120-123

Authors: Camelia VECHIU, Gianina NEGRĂU

The sustainable development of new technologies having considerateadvantages, such as fast, simple andmovable communication and socialization, puts an increasing amount of pressureon the banking system to adapt to its customers’ needs, but also to respond tothe competition created by non-financial payments or loans providers. Byintroducing instant payments, we will be to perform and benefit from RONtransfer operations in a matter of seconds, simply by using the personal bankaccount. These instant payments will certainly improve the e-commerce and willhelp companies or institutions simplifying their operations and moving towardsdigital means. This result was already proved by countries such as Denmark and United Kingdom, which are alreadyusing this type of payments.

134-138

Authors: Constanţa POPESCU, Oana-Mihaela ILIE, Georgiana-Tatiana BONDAC

The use of new information and communication technologies (NICT) as a working tool has a particular impact on modern organizations. Although technology itself is "neutral", it can also generate negative consequences for NICT users who may suffer the so-called "techno-stress." The concept and hence the extent of this phenomenon have varied over time. In this sense, the objective of this study is twofold. First of all, we propose to analyze the phenomenon of "techno-stress" (or the psychosocial stress associated with the use of new technologies), which are the main changes in the workforce associated with the use of new technologies that affect the psychosocial health of employees which organizational and individual factors modulate these relationships. Secondly, we intend to explore the main strategies for preventing and minimizing techno-stress in order to ensure professional performance.

149-154

Authors: Kinga (LÁZÁR) KÁDÁR

The purpose of quantitive marketing research is to determine the attitudes and opinions of tourists who visit the Centre region regarding its touristic atractiveness and to identify the possibilities of attracting as many tourists as possible for a longer period of time. The touristic experience is the totality of the elements in wich the tourist participated and came in contact with natural and anthropogenic resources, access, hospitality, technical and material basis, services.

169-178

Authors: Aurelia ŢEPORDEI

Tax amnesty is an officialexceptional proposal of central state administration for contributors to paytheir outstanding payments at both state and local levels in exchange forcancellation of penalties to be applied in case of irregularities. Itsnecessity can be presented in three ways. The first is to eliminate confusionabout legislation imperfections, its treatment and resulting consequences. Thesecond is related to collection of budgetary means. The third is authorities'hope to discipline taxpayers and bring their work to legal area. Being appliedin Republic of Moldova in the past, contradictory views on its application inthe future are presented now. In this context are presented problems, which canbe grouped in two directions: the lack of clear presentations of real resultsof previous tax amnesty and examining real interests of governors in new taxamnesty organizing. The purpose of research was to establish essence of fiscalamnesty, forms of its application and its effects. For this purpose, thecountry's experience, in which fiscal amnesty was carried out, was studied.Finally, some conclusions were drawn on effectiveness of fiscal amnesty as aspecific method of public finance management that will be reflected in thisarticle.

185-191

Authors: Nicolae GRĂDINARU

According to art. 2, paragraph 1, letter b) of the Law no.554 / 2004,public authority - any state body or administrative-territorial units acting ina public power regime for the fulfillment of a public legitimate interest; areconsidered to be public authorities within the meaning of the present lawprivate legal entities which, according to the law, have acquired publicutility status or are authorized to provide a public service under a publicpower regime. According to Article 2, paragraph 30 of the Law no.500 / 2002,public institutions - a generic name that includes the Parliament, thePresidential Administration, the ministries, the other specialized bodies ofthe public administration, other public authorities, the autonomous publicinstitutions, as well as the subordinated institutions / their coordination,financed from the budgets stipulated in art. 1 par. (2). The notion of"public authority", as defined by art. 2 par. (1) lit. b) of the Lawof administrative contentious no. 554/2004, is not similar to the "publicinstitution", as provided by art. 2 par. (1) point 39 of the Law no.273/2006 on local finances.

198-212

Authors: Marius GUST

Nearly a decade after the appearance ofcryptocurrencies, they have grown, both in number and in market, being areality of our day, and in the last year the media has constantly written aboutthem. Yet they continue to be a mystery. Normal, on the one hand, because notall of us are computer scientists, many are just computer users, but few arethe ones who are good at cryptography. Unfortunately, so too few of thefounders and users of cryptocurrencies are good at the economy. Maybe that'swhy they exaggerate when they call their crypto "coins" creations.These creations are not and probably will not be coin for a long time.Cryptocurrency there is something that few are good at, but many want it,because it brings them some wealth. Cryptocurrency and their evolution in thepast year have enriched their founders and, being unregulated, we should countthe days until we are impoverished. Cryptocurrencies have emerged and developedas a result of a sense of frustration among many who believe that people in theleadership of states and authorities live on their backs, banks steal them,states discriminate against them, judges and lawyers are not right. It is theworld of the Internet, the world where people are free and have no bosses andno laws. Cryptocurrencies also mean many personal pride, but also the right toopinion and a social democracy. Or maybe anarchy. How could we justify morethan 1500 such assets in less than 10 years.

223-229

Authors: Leonid BABII

Knowledge management categorically differs from themanagement of an economic activity. Knowledge management is an unprecedentedactivity in time and space. However different the knowledge is, they need to beembedded in a system, need to be upgraded, expanded. For anyone knowledge is asocial "support"; for companies, firms knowledge of staff is therating, their ability to overcome difficult situations.