"Сompetitiveness and sustainable development", economic international conference
http://repository.utm.md/handle/5014/17572
The 2nd Economic International Conference: Book of abstracts (November 20th, 2020)2024-03-28T13:58:05ZCurrent issues of the human resource selection process in rail transport
http://repository.utm.md/handle/5014/17664
Current issues of the human resource selection process in rail transport
JENARU, Andreea
A correct forecast of the necessary personnel is required to be permanently
correlated with the foreseeable changes of the environment - the conditions of the market, of the
economy, of the competition, of the technology and of the finances. Due to the instability of the
current economic environment, railway companies are determined to organize in a new way, looking
for management methods through which they can control a context of crisis, which disturb existing
theories. An important feature of all modern approaches is the idea that all human resources must
be mobilized to achieve organizational goals. The importance and topicality of this topic are given
by rethinking the strategic role of human resources at the level of organizations, people being
considered the main competitive advantage they have. These developments increase the
importance of recruitment and selection as a determining factor in ensuring the need for human
resources.
2020-01-01T00:00:00ZDeduction of vat on investment costs in case of abandonment of the project
http://repository.utm.md/handle/5014/17663
Deduction of vat on investment costs in case of abandonment of the project
NANU, Florentin Gabriel
The legal provisions regarding the right to deduct VAT are provided in art. 145 and
art. 146 of Law no. 571/2003 on the Fiscal Code (Fiscal Code 2003) and art. 297 and 299 of Law
no. 227/2015 on the Fiscal Code (Fiscal Code 2015).
The provisions of point 67 par. (1) of the Methodological Norms for the application of the Fiscal
Code 2015 establish the birth of the right to deduct VAT in the event of a taxable person who intends,
confirmed by objective evidence, to start an economic activity independently, within the meaning of
art. 4 of the Sixth Directive, the equivalent of art. 269, para. (2) of the Fiscal Code, and which records
expenses for this purpose.
However, by reference to the provisions of point 67 par. (17) of the Methodological Rules, the
right to deduct VAT remains acquired when the taxable person has never used the goods and
services purchased for the purpose of carrying out taxable operations only when the abandonment
of the project was due to objective reasons which could not be anticipated or controlled and not
dependent on his will.
The jurisprudence of the CJEU has established in case C-110/94 Inzo, case C-37/95 Ghent
Coal Terminal NV or case C ‑ 257/11, SC Gran Via Moinesti SRL that in the absence of fraudulent
or abusive circumstances and subject to possible regularizations in accordance with the conditions
laid down in Article 185 of Directive 2006/112, the right to deduct, once born, remains acquired even
where the economic activity in question has not given rise to taxable transactions.
In connection with the inconsistency of the Methodological Norms with the jurisprudence of the
CJEU, we note the need to formulate preliminary questions to resolve this issue of interpretation of
the VAT Directive.
2020-01-01T00:00:00ZHybrid project planning and control models
http://repository.utm.md/handle/5014/17662
Hybrid project planning and control models
BOTNARU, Marcela; ȚURCANU, Nicolae
The analysis of project planning methods, Gantt chart, Cyclogram, matrix and
network chart, their advantages and disadvantages generated the hypothesis that it may be a new
model that would lack the disadvantages of the Network Matrix and Chart. The Gantt Chart and the
Cyclogram are simple models and are applied after the optimizations made with the help of the
Matrix and the Network Chart. The Matrix has the great advantage of solving the problem of
optimizing the order of inclusion of sectors in the chain and in this way, of reducing the duration of
projects with non-rhythmic processes by 20-25%.
The Matrix does not explicitly reflect the technological and organizational conditions between
activities and is a difficult model to formalize for the automated calculation of resources. The Network
chart reflects these dependencies and can be used for automated resource planning, including time.
For the planning of projects with non-rhythmic chains, a hybrid planning model based on the Matrix
and the Network Graph is examined. The model has the advantages of the Matrix, namely the
possibility of reducing the critical path based on determining the optimal combination of inclusion of
sectors in the chain. The model has the advantage of the Network Chart to perform computerassisted
resource allocation and control. The effectiveness of the models is demonstrated by
simulating the durations of the activities. The procedures for calculating the Network Chart
necessarily provide for fictitious activities. This is a disadvantage of the Network Chart because it
increases the volume and complexity of the calculations and requires additional time to master the
algorithm. It is demonstrated that the hybrid model can be developed without fictitious activities using
the Network Graph with information about node activities. The new model is called MAG, Matrix and
Network Graph. The formulas for calculating the time parameters, including the critical path, are
reflected. Examples are provided for calculating projects with non-rhythmic processes in at least two
sectors.
2020-01-01T00:00:00ZWays to evaluate and measure the performance of the internal audit function through balance scorecard
http://repository.utm.md/handle/5014/17661
Ways to evaluate and measure the performance of the internal audit function through balance scorecard
BOGHEAN, Florin; BOGHEAN, Carmen
This study examines existing approaches in the academic literature concerning the
concept of company performance. Performance is important in any activity. After analyzing the
existing opinions the article mostly clarifies the significance of performance: capacity, productivity,
adaptability, flexibility, turnover, environmental control, production costs; level of achievement of
objectives; efficiency and effectiveness of the economic entity; value creation. Organization have a
very important role in our daily lives and this therefore performing organizations is a key element for
the development of society. A management tool that brings an improvement over traditional planning
and management system that incorporates control by other than financial instruments is Balanced
Scorecard. Balanced Scorecard remove the lack of a systematic process for implementation and
obtaining feedback as respects the strategy. Management processes built around a Balanced
scorecard permit alignment and focusing action on long-term strategy.
2020-01-01T00:00:00Z