Abstract: The need to use high volumes of data and the high
competition are only two reasons which make necessary the use of
information technologies. The objective of our research is to establish
the impact of information technologies on the accounting department
of the Romanian companies. In order to achieve it, starting from the
literature review we made an empirical research based on a
questionnaire. We investigated the types of technologies used, the
reasons which led to the implementation of certain technologies, the
benefits brought by the use of the information technologies, the
difficulties brought by the implementation and the future effects of
the applications. The conclusions show that there is an evolution in
the degree of implementation of the information technologies in the
Romanian companies, compared with the results of other studies
conducted a few years before.
Abstract: The aim of this paper is to present the concept of an
agile enterprise model and to initiate discussion on the research
assumptions of the model presented. The implementation of the
research project "The agility of enterprises in the process of adapting
to the environment and its changes" began in August 2014 and is
planned to last three years. The article has the form of a work-inprogress
paper which aims to verify and initiate a debate over the
proposed research model. In the literature there are very few
publications relating to research into agility; it can be concluded that
the most controversial issue in this regard is the method of measuring
agility. In previous studies the operationalization of agility was often
fragmentary, focusing only on selected areas of agility, for example
manufacturing, or analysing only selected sectors. As a result the
measures created to date can only be treated as contributory to the
development of precise measurement tools. This research project
aims to fill a cognitive gap in the literature with regard to the
conceptualization and operationalization of an agile company. Thus,
the original contribution of the author of this project is the
construction of a theoretical model that integrates manufacturing
agility (consisting mainly in adaptation to the environment) and
strategic agility (based on proactive measures). The author of this
research project is primarily interested in the attributes of an agile
enterprise which indicate that the company is able to rapidly adapt to
changing circumstances and behave pro-actively.
Abstract: This paper deals with various questions related to
functionality and providing banking services in the European union
on the Internet. Due to the fact that we live in the information
technologies era, the Internet become a new space for doing
economic and business activities in all areas, and especially important
in banking. Accepting the busy tempo of life, in the past several years
electronic banking has become necessity and a must for most users of
banking services. On a sample of 300 web sites of the banks
operating in European Union (EU) we conduct the research on the
functionality of e-banking services offered through banks web sites
with the key objective to reveal to what extent the information
technologies are used in their business operations. Characteristics of
EU banks websites will be examined and compared to the basic
groups of business activities on the web. Also some
recommendations for the successful bank web sites will be provided.
Abstract: The relationship between the state and the religion is
different based on the fact that how powerful is the religion faith in a
state and of the influences that affected the views of the constitution
drafters according to the constitutional system they were based to
draft their constitution. This paper aims at providing, through a
comparative methodology, how it is regulated by the constitution the
relationship between the state and the religion. The object of this
study are the constitutions of Italy as a nation with catholic religious
tradition, Greece as a nation with orthodox religion tradition, and
Turkey as a nation which represents Muslim religion, while Albania
as a nation known for its religious plurality. In particular, the analysis
will be focused on the secular or religious principle provided in the
constitution of each respective state. This comparative overview
intends to discern which of the states analyzed is more tolerant and
fully respects the freedom of religion. It results that most of the states
subject of this study, despite their religious tradition have chosen the
secular principle in their constitutions, but the religious freedom is
differently guaranteed.
Abstract: Microscopic simulation tool kits allow for
consideration of the two processes of railway operations and the
previous timetable production. Block occupation conflicts on both
process levels are often solved by using defined train priorities. These
conflict resolutions (dispatching decisions) generate reactionary
delays to the involved trains. The sum of reactionary delays is
commonly used to evaluate the quality of railway operations, which
describes the timetable robustness. It is either compared to an
acceptable train performance or the delays are appraised
economically by linear monetary functions. It is impossible to
adequately evaluate dispatching decisions without a well-founded
objective function. This paper presents a new approach for the
evaluation of dispatching decisions. The approach uses mode choice
models and considers the behaviour of the end-customers. These
models evaluate the reactionary delays in more detail and consider
other competing modes of transport. The new approach pursues the
coupling of a microscopic model of railway operations with the
macroscopic choice mode model. At first, it will be implemented for
railway operations process but it can also be used for timetable
production. The evaluation considers the possibility for the customer
to interchange to other transport modes. The new approach starts to
look at rail and road, but it can also be extended to air travel. The
result of mode choice models is the modal split. The reactions by the
end-customers have an impact on the revenue of the train operating
companies. Different purposes of travel have different payment
reserves and tolerances towards late running. Aside from changes to
revenues, longer journey times can also generate additional costs.
The costs are either time- or track-specific and arise from required
changes to rolling stock or train crew cycles. Only the variable values
are summarised in the contribution margin, which is the base for the
monetary evaluation of delays. The contribution margin is calculated
for different possible solutions to the same conflict. The conflict
resolution is optimised until the monetary loss becomes minimal. The
iterative process therefore determines an optimum conflict resolution
by monitoring the change to the contribution margin. Furthermore, a
monetary value of each dispatching decision can also be derived.
Abstract: Testamentary succession rules in the Russian
Federation have been developing intensively since the collapse of the
Soviet Union. The article analyzes specific aspects of the closed will
in Russian civil law. It discusses advantages and drawbacks of the
closed will. In addition to that, the paper focuses on the will drafting
and attestation procedures. The research provides ways to improve
and enhance Russian legislation governing the closed will.
Abstract: The present paper presents the discussion of scholars
concerning speech impact, peculiarities of its realization, speech
strategies and techniques in particular. Departing from the viewpoints
of many prominent linguists, the paper suggests that manipulative
argumentation be viewed as a most pervasive speech strategy with a
certain set of techniques which are to be found in modern American
political discourse. The precedence of their occurrence allows us to
regard them as pragmatic patterns of speech impact realization in
effective public speaking.
Abstract: This paper investigates the benefits of deliberately
unbalancing both operation time means (MTs) and unreliability
(failure and repair rates) for non-automated production lines. The
lines were simulated with various line lengths, buffer capacities,
degrees of imbalance and patterns of MT and unreliability imbalance.
Data on two performance measures, namely throughput (TR) and
average buffer level (ABL) were gathered, analyzed and compared to
a balanced line counterpart. A number of conclusions were made
with respect to the ranking of configurations, as well as to the
relationships among the independent design parameters and the
dependent variables. It was found that the best configurations are a
balanced line arrangement and a monotone decreasing MT order,
coupled with either a decreasing or a bowl unreliability configuration,
with the first generally resulting in a reduced TR and the second
leading to a lower ABL than those of a balanced line.
Abstract: In today’s rapidly changing and increasingly complex
environment, organizations have relied on their members’ positive
attitude toward their employers. In particular, employees’
organizational commitment (primarily, the affective component) has
been recognized as an essential component of organizational
functioning and success. Hence, identifying the determinants of
affective commitment is one of the most important research issues.
This study tested the influence of leader-member exchange (LMX)
and exchange ideology on employee’s affective commitment. In
addition, the interactive effect of LMX and exchange ideology was
examined. Data from 198 members of the Korean military supports
each of the hypotheses. Lastly, implications for research and directions
for future research are discussed.
Abstract: In emerging economies, recycling is an opportunity
for the cities to increase the lifespan of sanitary landfills, reduce the
costs of the solid waste management, decrease the environmental
problems of the waste treatment through reincorporate waste in the
productive cycle and protect and develop people’s livelihoods of
informal waste pickers. However, few studies have analysed the
possibilities and strategies to integrate formal and informal sectors in
the solid waste management for the benefit of both. This study seek
to make a strength, weakness, opportunity, and threat (SWOT)
analysis in three recycling associations of Bogotá with the aim to
understand and determine the situation of recycling from perspective
of informal sector in its transition to enter as authorized waste
providers. Data used in the analysis are derived from multiple
strategies such as literature review, the Bogota’s recycling database,
focus group meetings, governmental reports, national laws and
regulations and specific interviews with key stakeholders. Results of
this study show as the main stakeholders of formal and informal
sector of waste management can identify the internal and internal
conditions of recycling in Bogotá. Several strategies were designed
based on the SWOTs determined, could be useful for Bogotá to
advance and promote recycling as a key strategy for integrated
sustainable waste management in the city.