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Showing papers in "Management Intercultural in 2014"


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TL;DR: In this paper, the authors evaluate a set of structural and qualitative aspects of management accounting and control systems used by Romanian companies and present the first step to an in-depth analysis of the impact of cost accounting and controlling system over company performance.
Abstract: The purpose of this paper is to evaluate a set of structural and qualitative aspects of management accounting and control systems used by Romanian companies. The empirical study was conducted from 09 April 2014, until 12 May 2014 trough applying online questionnaires to a number of 1.887 companies. A total of 58 complete responses have been recorded, with a response rate of 3.07%. The analyzed period was the financial year 2013. Trough this study, the type of management accounting and control system used in practice was shaped, emphasizing the actual stage of resources, instruments and procedures used by Romanian companies. The study represents the first step to an in-depth analysis of the impact of cost accounting and control system over company performance.

24 citations


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TL;DR: In this article, a survey conducted based on a questionnaire, a total of 125 answers from professional accountants, given the conditions of gradual transition towards Cloud-Accounting, was analyzed, by means of a survey, which showed that 99.20% have had a negative experience related to reliability, availability and access to electronic data or archived accounting data.
Abstract: It is known the fact that since the mid-twentieth century, the communication and information technology has dramatically influenced human society and that every time there was a so-called fashionable technology. Presently, the fashionable information technology is Cloud-Computing, which, by its advantages, brought Cloud-Accounting to the life of economic entities. Within this study, we analyse, by means of a survey conducted based on a questionnaire, a total of 125 answers from professional accountants, given the conditions of gradual transition towards Cloud-Accounting. In short, our research shows that among professional accountants in Romania, 99.20% have had a negative experience related to reliability, availability and access to electronic data or archived accounting data, that 96% consider that accountancy with the characteristics of Cloud-Computing would be the ideal solution to the needs of modelling and accounting information and that 88% appreciate as necessary to extend the manifestation of the role of accounting as an information system from the microeconomic level to the macroeconomic one.

8 citations


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TL;DR: In this article, the authors evaluated the potential of the equity working capital in predicting corporate bankruptcy in Timis County (the largest Romanian county) with yearly sales of over 10000 lei.
Abstract: The current study evaluates the potential of the equity working capital in predicting corporate bankruptcy. The population subjected to the analysis included all companies form Timis County (largest Romanian County) with yearly sales of over 10000 lei. The interest for the equity working capital was based on the recommendations of the literature, as well as on the availability of information concerning its values to all stakeholders. The event on which the research was focused was represented by the manifestation of bankruptcy 2 years after the date of the financial statements of reference. All tests were performed over a paired sample of 1176 companies (largest paired sample used in Romania in financial ratios research). The methodology employed in evaluating the potential of the equity working capital was based on the general accuracy ensured by the ratio (64.5%) and the Area Under the ROC Curve (0.672). The results confirm the practical utility of the equity working capital in the prediction of bankruptcy.

7 citations


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TL;DR: In this paper, a detailed study about Organizational Citizenship Behavior expressed by employee in health and how much of this behavior may be predicted by the age and gender of the employees from medical organizations.
Abstract: This article outlines the Romanian and foreign studies carried on concerning the subject of Organizational Citizenship Behavior (OCB). The help given to a colleague when necessary he/she needs it, giving up to a better job offer made by competing firms, continous training, all of these define the organizational citizenship behavior and support a proper organizational functioning. Nowadays the concept of „organizational citizenship behavior ” known also as „devoted soldier syndrome” is an unfamiliar term for many managers. As far as managers are concerned they consider that organizational citizenship behavior is almost impossible to be applied in Romanian organizations. This article prezents a detailed study about Organizational Citizenship Behavior expressed by employee in health and how much of this behavior may be predicted by the age and gender of the employees from medical organizations.

3 citations


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TL;DR: In this paper, the authors highlight the importance of mentoring in knowledge-based organizations management and present the benefits and drawbacks that mentoring brings to organizations and employees, highlighting the need of development and performance of individuals with the organizational ones.
Abstract: Knowledgebased organizations means continuous learning, performance and networking. People’s development depends on their lifelong learning. Mentoring combines the need of development and performance of individuals with the organizational ones. Organizations nowadays face difficulties in recruiting and retaining qualified employees. The work force migration is a phenomenon they have to fight constantly. Employees are being faithful to companies that give them an environment suitable for development: supportive, safe, non-judgmental and comfortable. Teamwork and trust in the co-workers enables employees to show their true potential and trial with no fear. This kind of environment can be created through a mentoring program. This paper highlights the importance of mentoring in the knowledge based organizations management. Mentoring helps staff insertion, development and succession planning, increases employee’s motivation and talent retention and promotes organizational culture. This study presents the benefits and drawbacks that mentoring brings to organizations and employees.

3 citations


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TL;DR: In this article, the authors make a foray into the wine economy and outline some of the implications of marketing in this area, and find that the growing popularity of wine in the science reveals the emergence of a new academic field, i.e., wine economy.
Abstract: The wine, a very complex product in viticulture, has proved its tremendous importance not only to the individual but rational nutrition and increasing national income of a country cultivators (evidenced by the upward trend of the share of crop production horticulture and viticulture in the global economy agricultural). More interesting is, given the continued growth in the number of scientific publications and their quality (at least since the 1980s) - where "wine" is the centerpiece of these studies - we can not but be witnessing a growing interest more to this "potion" and found that the growing popularity of wine in the science reveals the emergence of a new academic field, ie "wine economy" (or wine-economy). This study aims to make a foray into "wine economy" and to outline some of the implications of marketing in this area.

2 citations


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TL;DR: In this article, the authors evaluated the relationship between the autonomy ratio and the return on equity of companies from the Timis County and concluded that the optimum value of autonomy ratio is placed within the interval [50, 100%] for the period 2007-2010.
Abstract: Previous studies conducted over companies from the Timis County indicate a negative correlation between the autonomy ratio and the bankruptcy risk At the same time, high values of the autonomy ratio could have a negative effect on the return on equity The current study aims to evaluate the relationship between the autonomy ratio and the return on equity The target population included all the companies from the Timis County that have submitted financial statements to the fiscal authorities for the period 2007 – 2010, reporting positive equity and annual sales of over 10,000 lei The research has thus employed 33,064 yearly financial statements Considering the relationship between the autonomy ratio and the bankruptcy risk as well as the relationship between the autonomy ratio and the return on equity, it is concluded that the optimum value of the autonomy ratio is placed within the interval [50%; 100%]

2 citations


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TL;DR: In this paper, the authors show that higher education encompasses the particularities of services, and therefore, marketing activities should be adapted to this field, and adopting marketing in current activities not only helps higher education institutions in elaborating some concrete actions of attracting quality students, but it also consolidates the academic image on the market.
Abstract: The recent changes in higher education impose an increased usage of marketing in this field, because this is the path to a more profound understanding of consumers' needs and to identifying the correct market position of the higher education institution. Moreover, it is helpful in developing various study programmes which provide graduates with the necessary skills to successfully meet the requirements of the labour market. At the same time, the employment of marketing in the academic environment not only contributes to correctly informing the public as regards the education offer and the benefits of being the holder of an academic degree, but it also strengthens the academic image and reputation on the market. Results show that higher education encompasses the particularities of services, and therefore, the marketing activities should be adapted to this field. Furthermore, adopting marketing in current activities not only helps higher education institutions in elaborating some concrete actions of attracting quality students, but it also consolidates the academic image on the market.

2 citations


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TL;DR: In this paper, the applicability of the marketing mix in the wine industry is investigated and a blueprint for the wine sector is developed to capture its evolution both globally and especially in Europe.
Abstract: Except unwelcoming and unfriendly area of agriculture, in general, Antarctica, all continents meet grape-vine, which is plant trees with the largest expansion around the globe. Wine, the wine produced extremely complex (the composition of the entering over 300 different chemical compounds) has a great importance both rational human nutrition as well as increase the national income of a country cultivators, shown standing figures showing growing share while the global economy horticulture and viticulture crops in agricultural production. Thus, we can appreciate the importance of wine products both from a social and economic one. This study aims to develop a blueprint for the wine sector and to capture its evolution both globally and especially in Europe. We believe that an incursion in the analysis of wine-growing in the world and in Europe leaning on the development of wine production and consumption is particularly useful in our proof is the importance of wine in contemporary society. The study is part of a broader analysis is investigating the applicability of the marketing mix in the wine industry.

2 citations



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TL;DR: In this article, the authors have focused on the use of quasi-universal value theories in research in order to deepen the analysis of sustainable development indicators, which can lead to a greater understanding of all aspects of this area and facilitate understanding of the arguments which underlie any responsible decision making.
Abstract: Each extension of the scope of laws and principles that allow both mathematical and statistical remodeling as well as reaffirming the appropriateness of proven methods, stirs up a special study interest. The ever-expanding computational power of laws of power offers to the scientific universe possibility of new approach to the crucial relationship between quantity and quality, between micro and macro dimensions. Boosting broadening the use of quasi-universal value theories in research in order to deepen the analysis of sustainable development indicators can lead to a greater understanding of all aspects of this area and to facilitate understanding of the arguments which underlie any responsible decision making. This assumption underlies the logical conclusion that sustainability becomes even stronger as it benefits from scientific arguments support resulting from research. Although we have confined ourselves in drafting some coordinates for application of each method presented to particular issues of sustainable development, this research theme will be strengthened and pursued through appropriate extensive analysis.

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TL;DR: In this paper, the economic component of the energy security concept, its purpose being to analyse the concept of energy security in the world, is presented, which can best be defined as the overlap between economic security, national security and the environmental security.
Abstract: Energy is in the centre of the economic development of each country, setting into motion and fuelling factories, government buildings and offices, schools and hospitals, heating homes and keeping perishable foods cold. Its importance explains its complexity. Energy is source of wealth and competition, base for the political controversies and technological investments, and also the core of the epochal challenges of our global environment. Energy is essential for a sustainable development. Security of supplyis a priority for many countries. In this context, there are more ways through it can be achieved: effective management of the demand, diversification of energy sources and the locations of supply, or even using military presence. Energy security can best be defined as the overlap between economic security, national security and the environmental security. This paper will present the economic component of the energy security concept, its purpose being to analyse the concept of energy security in the world.

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TL;DR: The right to education is a fundamental right that should not be and can not be denied to any child regardless of his condition of normality or deviation from it as discussed by the authors, and the rejection of what is considered atypical, unknown, strange, unusual.
Abstract: The right to education is a fundamental right that should not be and can not be denied to any child regardless of his condition of normality or deviation from it. The historic route of educational policies regarding the children with disabilities experienced a positive evolution, from denying the possibility of attending a mainstream school, to current policies of integration and inclusion based on the idea of equal opportunities The rejection of what is considered atypical, unknown, strange, unusual, is the result of perpetuating stereotypes, prejudices regarding the disability, constituting signs of less advanced societies. Is the duty of society to accept children / people with disabilities as part of the reality that surrounds us, and try by all means not to turn a disable child into one normal child, but to normalize the conditions of his life, to give him the possibility to live the same social and school experiences that live any other typically child.


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TL;DR: In this article, the meanings associated with emotion, affect, and affective state are discussed and the importance of these concepts in the management of emotions in the workplace has been discussed.
Abstract: The emotions and their management in the workplace have become popular topics in the literature as a result of their effects in organizations. With regards to the conceptualization of emotions and their impact within the organizational context, terms such as emotion, affect, and affective state are often used as synonyms by many authors, but there are situations when they have different significance. The meanings associated with these concepts are herein discussed. The affect is present in all the organizational parts, is the root of all its relationships. The emotions influence many organizational dimensions such as decision-making, creativity, teamwork, negotiation, leadership, turnover, and job performance. Another essential construct in this field is emotional labor or the management of emotions. This concept has a special significance in the tertiary sector because it is an important driver of customer satisfaction.

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TL;DR: In this paper, a study aims to identify ways to promote online using social platforms by identifying the categories of customers they want to reach and controlling the content provided and focusing each type of content to the targeted customer category.
Abstract: One of the most difficult challenges for small businesses is to decide which strategy to use for marketing or advertising to generate as much profit using the limited resources available. This study aims to identify ways to promote online using social platforms. With the advent of social media, marketing has undergone radical changes in the way to promote and attract customers. With this technology small and medium companies can identify categories of customers they want to reach much easier. They can also control the content provided and can focus each type of content to the targeted customer category.

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TL;DR: Personal Brand is a marketing term and a particularity of the concept highlighted, especially in terms of two components: on the one hand individual man and on the other hand the marketing efforts that are made by each individual partly in order to build a personal and professional image as discussed by the authors.
Abstract: "Personal Brand" is a new marketing term and a particularity of the concept highlighted, especially in terms of two components : on the one hand individual man and on the other hand the marketing efforts that are made by each individual partly in order to build a personal and professional image. Amid a deep specialization, any professional, regardless of specialization, must build around him powerful integrated communication campaigns and marketing to highlight and make him eligible to the consumers in the area of services offered. Personal brand is what a man wants to do to get out of the anonymity of his profession, to be noticed in a particular environment or for a particular cause . Packaging is very important, but the content is definitive and he is the one who gives the final grade to product and the service.

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TL;DR: In this paper, the authors highlight the factors responsible for disability discrimination and exclusion from the socio-professional life, coming up with proposals for improvement in this regard, and propose to implement inclusive policies.
Abstract: There is a direct link between disability and discrimination? Why adult with disability in employment threshold is treated under the label and not under his availability? Being a person with disabilities is associated with many stereotypes, prejudice, attitudinal barriers raised by the society, all with repercussions on social and professional quality of life of these individuals. Although statistics show the annual growth of our country people with disabilities, the chances offered to them are far from being equal to meet with peers. Endeavor implementing inclusive policies is stronger school age, but after this stage, adults with disabilities living on the verge of hiring numerous negative experiences being treated under label and not under the availabilities they have. This paper tried to highlight the factors responsible for disability discrimination and exclusion from the socio-professional life, coming up with proposals for improvement in this regard.

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TL;DR: In this paper, the authors present an innovative method of risk assessment for tourism businesses, which is based on an ante-factum assessment not postfactum; risk assessment is based based on perception rather than results; and based on specific risks tourism enterprises not on the overall risks.
Abstract: The objective of this paper is to present an innovative method of risk assessment for tourism businesses. The contribution to literature is the novelty of this method of following paths: is an ante-factum assessment not post-factum; risk assessment is based on perception rather than results; is based on specific risks tourism enterprises not on the overall risks. Is an asset-research methodology and consists in generating its own method of risk assessment based on the ideas summarized from the literature studied. The aim established is tourism enterprises from Romania. The data necessary for the application of this method will result from applying to top level management of tourism enterprises, a questionnaire about risk perception. The results from this study will help identify and measure the risks specific to tourism enterprises. The applicability of the results is to improve risk management in these enterprises.

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TL;DR: In this paper, the authors identify some answers to questions about the limits and controversies of sustainability, based on the analysis of literature review and critics related to sustainable development, and what are the advantages of sustainable development models functionality at the global level.
Abstract: The issue approached by the concept of sustainable economic development is rather new, vast and complex, so the solutions proposed to ensure the sustainability requires the involvement of some key factors owned by the states of the world that have often very different interests and goals. Hence devolve the preoccupation and view, in different manner, of sustainable development issue. In this context, it is natural to ask: who, how, when, in what conditions and under what motivation will be possible to determine the simultaneous achievement of sustainable development objectives, given that their alignment leads to some limits and paradoxes. In addition, we ask: what are the advantages of sustainable development models functionality at the global level? By this paper we propose to identify some answers to questions about the limits and controversies of sustainability, based on the analysis of literature review and critics related to sustainable development.

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TL;DR: In this paper, the authors focus on the sensitivity of the corporate payment capacity, based on simulating variations of the forecasted cash-flows of the companies included in the sample, and identify the mechanisms through which the variation of different factors impacts the payment capacity.
Abstract: The current study focuses on the sensitivity of the corporate payment capacity. Through the nature of the subject, the research is based on simulating variations of the forecasted cash-flows of the companies included in the sample. The study employs 391 forecasted yearly cash-flows statements collected from 50 companies from Timis County (Romania), as well as the detailed hypotheses of the forecasts. The results of the study facilitate the determination and classification of the main sensitivity factors for the payment capacity at sample level, the establishment of general benchmarks for the payment capacity (as no such benchmarks currently exist in the Romanian literature) and the identification of the mechanisms through which the variation of different factors impacts the payment capacity.

Posted Content
TL;DR: In this article, a theoretical analysis on the influence of prices in the food market, the evolution of its importance due to the effects of the recession, the repercussions of changes in price and variation in behavior due to promotions is presented.
Abstract: In the food industry, price is an influential and a key factor in product brand positioning. This importance is even greater as the market analyzed is that of Romania. Since it is at the beginning of its relations with foreign markets compared to other countries, whether they are in the European Union or in Northern America, until a few years ago by Romanian consumers used to choose food products only based on the price and generally just buy the cheapest product, without taking into account other selection criteria. Now the market has developed, however, and there were many changes in behavior. This paper is a theoretical analysis on the influence of prices in the food market, the evolution of its importance due to the effects of the recession, the repercussions of changes in price and variation in behavior due to promotions. Preliminary results show that price is the main benefit by which consumers position food in their mind and that price promotions have an impact on positioning.

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TL;DR: In this paper, the authors investigated the soundness and performance of the banking systems from seven non-euro EU countries, outlining the particularities of each sector, and examined the main determinants of bank soundness in the Romanian sector, taking into consideration bank-specific and macroeconomic factors.
Abstract: This paper investigates the soundness and performance of the banking systems from seven non-euro EU countries, outlining the particularities of each sector. Another objective of this paper is to examine the main determinants of bank soundness in the Romanian sector, taking into consideration bank-specific and macroeconomic factors. To account for bank profitability and soundness, it was used both a comparative and an empirical analysis, the period studied being 2004-2012. The main results showed that the financial world is currently under the sign of profound changes, which were generated by the mutations in the international economic sphere. Finally we consider that the analysed banking systems are facing historical changes, being necessary a reconfiguration of the banking sector, towards a new business model, a stricter regulatory and more transparent framework, and a comprehensive mix of economic policies.

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TL;DR: In this paper, the main factors which contributed to the decline of profitability in Romanian banks in the last few years are identified and removed. But, the results are as expected but without a statistically significant relationship.
Abstract: Romanian banking system recorded a negative rate of return in recent years Therefore, this study focuses on identifying the main factors which contributed to decline of profitability in Romanian banks in the last years so that possible weaknesses and vulnerabilities to be corrected and removed For this purpose we first did a review of the literature on bank performance studies and classification of profitability determinants followed by an empirical study The empirical study was applied on 16 romanian banks for the period 2006 – 2012 and take into account bank-specific factors, industry-specific factor and macroeconomic factors The estimation results suggest that profitability of Romanian banks, measured by return on average assets, is strongly influenced by the capital adequacy, the ratio of non-performing loans, deposit and cost-to-income ratio Regarding industry-specific factor and macroeconomic factors the results are as we expected but without a statistically significant relationship

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TL;DR: In this paper, a short incursion into the history of the banking system from Oltenia, during 1944-1948, is presented, where a great number of archive documents that kept the most numerous and significant documents, useful for their theme.
Abstract: This article intends to be a short incursion into the history of the banking system from Oltenia, during 1944-1948. For establishing the place of the financial institutions in the entire national banking and credit system, it was necessary the consulting of a great number of archive documents that kept the most numerous and significant documents, useful for our theme. The materials we have studied (reports, correspondence, minutes, statistic data etc.) have offered us a more ample image on the financial institutions, from the studied area, institutions that contributed, according to their possibilities, to the support of the population with credits, necessary for the productive activities, and the supplying with convenience products.

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TL;DR: In this paper, the authors highlight the most important factors that influence the activity of Moldovan wine companies, starting from the brand of the company to the staff employees, and highlight the economic factors being of particular importance.
Abstract: For the macro environment study of a company is customary to include the following factors : socio - cultural, economic , legal , political , technological and natural . All these factors are closely interdependent , economic factors being of particular importance. Therefore in this study we aim to highlight the most important factors that influence the activity of the Moldovan wine companies , starting from the brand of the company to the staff employees. Unemployment is one of the most serious economic and social failures. A high unemployment rate signifies an imbalance in the labourmarket , which automatically leads to an imbalance in the goods and services . Inflation is a difference between money and supply of goods and services and has the effect, among other things, reducing the purchasing power of the monetary unit and hence of the nominal income , and subtracting the loans.

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TL;DR: In this article, the authors present several ways through which public procurement system from Romania can become a successful model in Europe and support for the economic development of the country, in order to find improvement solutions of the public procurement systems in Romania, research has been done on the ability to ensure optimal transparency of Electronic Public Procurement System, on the main disruptions at public administration, also on the system's health, in terms of the appeals evolution.
Abstract: In order to support the economic development in Romania, it is a must to win the battle against corruption, through prevention and degression of the causes, especially where the exposure is greater. This article presents several ways through which public procurement system from Romania can become a successful model in Europe and support for the economic development of the country. In order to find improvement solutions of the public procurement system in Romania, research has been done on the ability to ensure optimal transparency of Electronic Public Procurement System, on the main disruptions at public administration, also on the system’s "health", in terms of the appeals evolution.

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TL;DR: In this article, the authors present the evolution of the National Bank of Romania from the status of a central government body to the one of autonomous public institution, through laws that have governed it from its setting up (1880) to the present.
Abstract: This article presents the evolution of the National Bank of Romania from the status of a central government body to the one of autonomous public institution, through laws that have governed it from its setting up (1880) to the present. As an autonomous administrative authority, central bank finds its first foundation, in legal terms, in the provisions of Romanian Constitution of 1991, revised in 2003, and, secondly, in the normative acts that make up the legislative framework necessary for carrying out banking activity, especially Law no. 312/2004 on the Status of the National Bank of Romania. The originality of this article lies in the fact that the analysis of the legal texts was done in correlation with the historical context in which they were adopted and with the evolution of the political regime and of the Romanian economy, from the capitalist economy, to the centralized economy and, finally, to the market economy.

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TL;DR: The human rights legal protection has been analyzed as debate into several scientific conferences, articles, monographs etc. as mentioned in this paper found that theoretical researches frequently capture only the interpretation of the law in the courts.
Abstract: The human rights’ legal protection has been analyzed as debate into several scientific conferences, articles, monographs etc. Most of the time, this subject has been considered interdisciplinary, by reference to some adjacent areas, such as: history, law or economics. Analyzing some of those approaches, I've found that theoretical researches frequently capture only the interpretation of the law in the courts. Concerning judicial practice, lately, we report to the courts of the European Union themselves, almost exclusively. The term called custom is rarely remembered in these studies and then is addressed in a different way, also the references to the Court outside the EU. In the context of evolution a recent history take affects international intra-EU and extra-EU, I think that is very important to know the law of other states regarding the protection of human rights. This is necessary in order to be able to understand the legal rule and support its correct implementation, at least from own citizens.

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TL;DR: In this article, a conceptual model was proposed to find what attributes of personality belonging to the components of transformational leadership are responsible for an increase or decrease of management performance, and the results for the methodological aspects illustrate on one hand, relationship between transformation leadership and management performance and on the other hand, the profile of the effective transformational leader from multinational companies in the services sector.
Abstract: In today's business world, competitive advantage reflects the ability of the organization to achieve high performance through proper, effective and efficient management. This paper seeks to propose a conceptual model and the companies considered for this study are chosen from Romania, specifically the multinational ones. The research tries to find what attributes of personality belonging to the components of transformational leadership are responsible for an increase or decrease of management performance. Thus, the methodology of the previous survey goes on identifying if it can establish a causal relationship type “stimulus – effect” (personality to transformational leadership, transformational leadership to management performance). The conclusions for the methodological aspects illustrate on one hand, relationship between transformational leadership and management performance and on the other hand, the profile of the effective transformational leader from multinational companies in the services sector, in the NE region of Romania.