BUSINESS EXCELLENCE AND MANAGEMENT

ISSN

 

2248-1354 (print)

 

2668-9219 (online)

 

ISSN-L: 2248- 1354

     
 

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Volume 7, Issue 1, March 2017 

 

1. ROMANIAN HIGHER EDUCATION SYSTEM IN CONTEXT OF GLOBALIZATION

 

Asser KHAMIS
The Bucharest University of Economic Studies, Bucharest,

Romania
 

An institutional system timetable for performance evaluation and quality control within higher education institutions is done for higher education institutions to carry out a periodical self-assessment study for development engagements for maximizing points of strength and improving points of weaknesses based on the self-assessment reports recommendations and feedback. Research collaborations are clearly focus priority for institutions large, while the mobility of outgoing students is in first place for small institutions. ...

2. ENTREPRENEURIAL INTENTIONS AMONGST STUDENTS IN DIVERSE CULTURAL CONTEXTS

 

Renata Dana NIŢU-ANTONIE

Emőke-Szidónia FEDER
West University of Timişoara, Timişoara
Romania

 

The current study aimed to identify the determinants of entrepreneurial intentions, based on the TPB framework, for 270 students from 9 different countries with different cultural characteristics. Structural equation modelling was used for primary data analysis. The obtained empirical results indicated that entrepreneurial intentions amongst students are influenced directly and positively by personal attitude and perceived behavioural control. These motivational factors mediate the causal relationship between subjective norms and entrepreneurial intentions, whereas subjective norms exert a stronger effect on personal attitude and perceived behavioural control in the less individualistic country. The attained empirical results converge to the idea that the TPB model is applicable in different cultural contexts, being necessary national programmes and measures to encourage entrepreneurial intentions and behaviours that consider cultural values, with potential positive effects on economic growth and on the labour market. The comprehended research took in consideration a single cultural dimension (collectivism versus individualism) and only from certain regions from the countries included in the panel, thus not permitting to generalise the obtained empirical results.. ...

3. THE ROLE OF SWOT ANALYSIS IN THE PROJECTION OF THE EDUCATIONAL OFFERS REGARDING PRE-UNIVERSITY INSTITUTIONS

 

Mihaela MAȘCU
The Bucharest University of Economic Studies, Bucharest
Romania
 

Ensuring the educational services quality represents a safe path to competitiveness and raising the quality of living. The initial and continuous improvements are fundamental actions for the existence and development of human beings. For this purpose, modern society must permanently emphasize the role of quality education regarding the enhancement of life. Awareness, compliance and the support through particular actions lead to improvement, which is a significant objective for all of the factors involved in the educational system. For that reason, the endorsement and implementation of modern systems meant to control quality are imperative to meet the requirements of the European Union. The accent must be put on strengthening all of the factors involved in the educational process, for the purpose of learning and putting to the test the principles, techniques and quality management methods. Under these conditions, the quality of educational services is a decisional factor for competitiveness and for the standard of living. To put together an educational offer, that meets the interests of the direct and indirect receivers, the educational institution is using SWOT analysis. SWOT analysis is not only an analysis tool but it is also a tool for planning future actions of the institution. Through this analysis we can identify the main strong and poor spots of the institution, along with threats and external opportunities.
Keywords: Quality ensuring, Educational offer, SWOT analysis, Pre-university education.
...

4. INTEGRATED REPORTING – A NEW PARADIGM OF CORPORATE SUSTAINABILITY REPORTING

 

Diana ARMEAN

Ana Alexandra GORA
The Bucharest University of Economic Studies, Bucharest
Romania
 

The framework presents the stage of knowledge regarding integrated reporting, the premises of appearance as well as the development over time. In order to achieve the main objective of the paper, we approached concepts such as integrated reporting, sustainable development, the analysis of long-term value creation process, the business models which are the foundation of the company’s business, capital and stakeholder engagement. The research methodology corresponds to the research objective of a study on the content of the annual reports presented by the company. The basis of the research is OMV Petrom, where we have apreciated the level of integration and we briefly presented the content of the sustainable report in order to illustrate the company’s significant interest in sustainable development as well as value creation for both shareholders and society. The main result of the research is that OMV Petrom is committed to social, environmental, community involvement that leads to short, medium and long-term value creation. It also provides up-to-date and transparent financial information as well as business model information in order to be a high level of satisfaction among shareholders and investors regarding the information provided. The company is committed to sustainable development, actions on social responsibility, environmental and community involvement, stakeholder engagement compiling sustainability reports. ...

5. INTERNAL AUDIT'S ROLE IN APPLYING THE PRINCIPLES OF CORPORATE GOVERNANCE

 

Mihai VUŢĂ
Hyperion University, Bucharest
Romania
 

Corporate governance is a very actual subject. After the financial world has faced during the 2000s several financial scandals, developing principles of corporate governance became necessary at international level. The 2008 financial crisis has highlighted the need for the existence of effective codes of corporate governance, which is why the OECD principles of corporate governance suffer changes, as well as national codes. The paper aims to highlight the application of corporate governance but also the role of internal audit in the company's activity. We appreciate that an effective, high-quality internal audit is the thing that, applying the rules of International Standards on Auditing, manages to detect the risks which may be subjected to the work of the Organization, to take action to reduce them so that the value of the company would not diminish.. ...

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